<SEC-DOCUMENT>0001213900-24-036700.txt : 20240426
<SEC-HEADER>0001213900-24-036700.hdr.sgml : 20240426
<ACCEPTANCE-DATETIME>20240426170045
ACCESSION NUMBER:		0001213900-24-036700
CONFORMED SUBMISSION TYPE:	20-F
PUBLIC DOCUMENT COUNT:		139
CONFORMED PERIOD OF REPORT:	20230930
FILED AS OF DATE:		20240426
DATE AS OF CHANGE:		20240426

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			Jin Medical International Ltd.
		CENTRAL INDEX KEY:			0001837821
		STANDARD INDUSTRIAL CLASSIFICATION:	ORTHOPEDIC, PROSTHETIC & SURGICAL APPLIANCES & SUPPLIES [3842]
		ORGANIZATION NAME:           	08 Industrial Applications and Services
		IRS NUMBER:				000000000
		STATE OF INCORPORATION:			E9
		FISCAL YEAR END:			0930

	FILING VALUES:
		FORM TYPE:		20-F
		SEC ACT:		1934 Act
		SEC FILE NUMBER:	001-41661
		FILM NUMBER:		24884952

	BUSINESS ADDRESS:	
		STREET 1:		NO. 33 LINGXIANG ROAD, WUJIN DISTRICT
		STREET 2:		CHANGZHOU CITY
		CITY:			JIANGSU PROVINCE
		STATE:			F4
		ZIP:			213149
		BUSINESS PHONE:		(86)51989607972

	MAIL ADDRESS:	
		STREET 1:		NO. 33 LINGXIANG ROAD, WUJIN DISTRICT
		STREET 2:		CHANGZHOU CITY
		CITY:			JIANGSU PROVINCE
		STATE:			F4
		ZIP:			213149
</SEC-HEADER>
<DOCUMENT>
<TYPE>20-F
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<FILENAME>f20f2023_jinmedical.htm
<DESCRIPTION>ANNUAL REPORT
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</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0in; background-color: transparent">&#160;</p><div>

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</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center; background-color: transparent">Securities for which
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</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center; background-color: transparent">&#160;</p><div>

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</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: left; background-color: transparent">&#160;</p><div>

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</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: left; background-color: transparent">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in; background-color: transparent">Indicate
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</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0in; background-color: transparent">&#160;</p><div>

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</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0in; background-color: transparent">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in; background-color: transparent">Indicate
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Yes <span style="font-family: Times New Roman, Times, Serif">&#9746;</span> <ix:nonNumeric contextRef="c0" name="dei:EntityWellKnownSeasonedIssuer" id="ixv-23806">No</ix:nonNumeric></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0in; background-color: transparent">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in; background-color: transparent">If
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<ix:nonNumeric contextRef="c0" name="dei:EntityVoluntaryFilers" id="ixv-23807">No</ix:nonNumeric>&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0in; background-color: transparent">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in; background-color: transparent">Indicate
by check mark whether the registrant (1) has filed all reports required to be filed by Section 13 or 15(d) of the Securities Exchange
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</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0in; background-color: transparent">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in; background-color: transparent">Indicate
by check mark whether the registrant has submitted electronically every Interactive Data File required to be submitted pursuant to Rule
405 of Regulation S-T (&#167; 232.405 of this chapter) during the preceding 12 months (or for such shorter period that the registrant
was required to submit such files). <span style="font-family: Times New Roman, Times, Serif">&#9746;</span> <ix:nonNumeric contextRef="c0" name="dei:EntityInteractiveDataCurrent" id="ixv-23809">Yes</ix:nonNumeric> <span style="font-family: Times New Roman, Times, Serif">&#9744;</span>
No</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0in; background-color: transparent">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in; background-color: transparent">Indicate
by check mark whether the registrant is a large accelerated filer, an accelerated filer, a non-accelerated filer, or an emerging growth
company. See the definitions of &#8220;large accelerated filer,&#8221; &#8220;accelerated filer,&#8221; and &#8220;emerging growth company&#8221;
in Rule 12b-2 of the Exchange Act.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0in; background-color: transparent">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: left; background-color: transparent">&#160;</p><div>

</div><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"> <tr style="vertical-align: top; background-color: Transparent"> <td style="text-align: left; font-weight: normal; width: 25%"><span style="font-size: 10pt">Large accelerated filer. <span style="font-family: Times New Roman, Times, Serif">&#9744;</span></span></td> <td style="text-align: left; font-weight: normal; width: 25%"><span style="font-size: 10pt">Accelerated filer <span style="font-family: Times New Roman, Times, Serif">&#9744;</span></span></td> <td style="text-align: left; font-weight: normal; width: 25%"><span style="font-size: 10pt"><ix:nonNumeric contextRef="c0" format="ixt-sec:entityfilercategoryen" name="dei:EntityFilerCategory" id="ixv-23810">Non-accelerated filer</ix:nonNumeric> <span style="font-family: Times New Roman, Times, Serif">&#9746;</span></span></td> <td style="text-align: left; font-weight: normal; width: 25%"><span style="font-size: 10pt">Emerging growth company <ix:nonNumeric contextRef="c0" format="ixt:fixed-true" name="dei:EntityEmergingGrowthCompany" id="ixv-271"><span style="font-family: Times New Roman, Times, Serif">&#9746;</span></ix:nonNumeric></span></td></tr> </table><div>
</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0in; background-color: transparent">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in; background-color: transparent">If
an emerging growth company that prepares its financial statements in accordance with U.S. GAAP, indicate by check mark if the registrant
has elected not to use the extended transition period for complying with any new or revised financial accounting standards&#8224; provided
pursuant to Section 13(a) of the Exchange Act. <ix:nonNumeric contextRef="c0" format="ixt:fixed-false" name="dei:EntityExTransitionPeriod" id="ixv-277"><span style="font-family: Times New Roman, Times, Serif">&#9744;</span></ix:nonNumeric></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0in; background-color: transparent">&#160;</p><div>

</div><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%"><tr style="vertical-align: top; text-align: justify">
<td style="width: 0.25in; text-align: left">&#8224;</td><td style="text-align: justify">The term &#8220;new or revised financial accounting standard&#8221;
refers to any update issued by the Financial Accounting Standards Board to its Accounting Standards Codification after April 5, 2012.</td>
</tr></table><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: left; background-color: transparent">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in; background-color: transparent">Indicate
by check mark whether the registrant has filed a report on and attestation to its management&#8217;s assessment of the effectiveness of
its internal control over financial reporting under Section 404(b) of the Sarbanes-Oxley Act (15 U.S.C. 7262(b)) by the registered public
accounting firm that prepared or issued its audit report. <ix:nonNumeric contextRef="c0" format="ixt:fixed-false" name="dei:IcfrAuditorAttestationFlag" id="ixv-290"><span style="font-family: Times New Roman, Times, Serif">&#9744;</span></ix:nonNumeric></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0in; background-color: transparent">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in; background-color: transparent">If
securities are registered pursuant to Section 12(b) of the Act, indicate by check mark whether the financial statements of the registrant
included in the filing reflect the correction of an error to previously issued financial statements. <span style="font-family: Times New Roman, Times, Serif"><ix:nonNumeric contextRef="c0" format="ixt:fixed-false" name="dei:DocumentFinStmtErrorCorrectionFlag" id="ixv-23811">&#9744;</ix:nonNumeric>&#160;&#160;</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0in; background-color: transparent">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in; background-color: transparent">Indicate
by check mark whether any of those error corrections are restatements that required a recovery analysis of incentive-based compensation
received by any of the registrant&#8217;s executive officers during the relevant recovery period pursuant to &#167;240.10D-1(b). <span style="font-family: Times New Roman, Times, Serif">&#9744;</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0in; background-color: transparent">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in; background-color: transparent">Indicate
by check mark which basis of accounting the registrant has used to prepare the financial statements included in this filing:</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0in; background-color: transparent">&#160;</p><div>

</div><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"> <tr style="vertical-align: top"> <td style="text-align: left; background-color: transparent; font-weight: normal; width: 25%"><span style="font-size: 10pt"><ix:nonNumeric contextRef="c0" name="dei:DocumentAccountingStandard" id="ixv-23812">U.S. GAAP</ix:nonNumeric> <span style="font-family: Times New Roman, Times, Serif">&#9746;</span></span></td> <td style="width: 50%"> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center; background-color: transparent">International Financial Reporting Standards as issue by</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center; background-color: transparent">the International Accounting Standards Board <span style="font-family: Times New Roman, Times, Serif">&#9744;</span></p></td> <td style="text-align: left; background-color: transparent; font-weight: normal; width: 25%"><span style="font-size: 10pt">Other <span style="font-family: Times New Roman, Times, Serif">&#9744;</span></span></td></tr> </table><div>
</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0in; background-color: transparent">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in; background-color: transparent">If
&#8220;Other&#8221; has been checked in response to the previous question indicate by check mark which financial statement item the registrant
has elected to follow. <span style="font-family: Times New Roman, Times, Serif">&#9744;</span> Item 17 <span style="font-family: Times New Roman, Times, Serif">&#9744;</span>
Item 18</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in; background-color: transparent">If
this is an annual report, indicate by check mark whether the registrant is a shell company (as defined in Rule 12b-2 of the Exchange Act).
<span style="font-family: Times New Roman, Times, Serif">&#9744;</span> Yes <ix:nonNumeric contextRef="c0" format="ixt:fixed-false" name="dei:EntityShellCompany" id="ixv-332"><span style="font-family: Times New Roman, Times, Serif">&#9746;</span></ix:nonNumeric>
No</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0in; background-color: transparent">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in; background-color: transparent">Indicate
by check mark whether the registrant has filed all documents and reports required to be filed by Sections 12, 13 or 15(d) of the Securities
Exchange Act of 1934 subsequent to the distribution of securities under a plan confirmed by a court. <span style="font-family: Times New Roman, Times, Serif">&#9744;</span>
Item 17 <span style="font-family: Times New Roman, Times, Serif">&#9744;</span> Item 18</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: left; background-color: transparent">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: left; background-color: transparent"></p><div>

</div><!-- Field: Rule-Page --><div style="margin-top: 0pt; margin-bottom: 0pt; width: 100%"><div style="font-size: 1pt; border-top: Black 1pt solid; border-bottom: Black 2pt solid">&#160;</div></div><!-- Field: /Rule-Page --><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: left; background-color: transparent">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: left; background-color: transparent"></p><div>

</div><!-- Field: Page; Sequence: 2 --><div>
    </div><div style="margin-top: 12pt; margin-bottom: 6pt; border-bottom: Black 1.5pt solid"><p style="margin: 0pt">&#160;</p></div><div>
    </div><div style="break-before: page; margin-top: 6pt; margin-bottom: 12pt"><p style="margin: 0pt">&#160;</p></div><div>
    </div><!-- Field: /Page --><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: left; background-color: transparent">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center; background-color: transparent"><span style="text-transform: uppercase"><b>TABLE
OF CONTENTS</b></span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center; text-indent: 0.25in; background-color: transparent"><span style="text-transform: uppercase"><b>&#160;</b></span></p><div>

</div><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
  <tr style="vertical-align: top; background-color: Transparent">
    <td colspan="2" style="text-align: left; font-weight: normal">&#160;</td>
    <td style="border-bottom: black 1.5pt solid; text-align: center; font-weight: normal"><span style="font-size: 10pt"><b>Page(s)</b></span></td></tr>
  <tr style="vertical-align: top; background-color: rgb(204,238,255)">
    <td colspan="2" style="text-align: left; font-weight: normal"><a href="#a_001"><span style="font-size: 10pt">INTRODUCTION</span></a></td>
    <td style="text-align: center; font-weight: normal">ii</td></tr>
  <tr style="vertical-align: top; background-color: White">
    <td colspan="2" style="text-align: justify; font-weight: normal"><a href="#a_002"><span style="font-size: 10pt">MARKET AND INDUSTRY DATA</span></a></td>
    <td style="text-align: center; font-weight: normal">iii</td></tr>
  <tr style="vertical-align: top; background-color: rgb(204,238,255)">
    <td colspan="2" style="text-align: left; font-weight: normal"><a href="#a_003"><span style="font-size: 10pt">PART I</span></a></td>
    <td style="text-align: center; font-weight: normal">1</td></tr>
  <tr style="vertical-align: top; background-color: White">
    <td style="text-align: left; font-weight: normal; width: 9%"><span style="font-size: 10pt">ITEM 1.</span></td>
    <td style="text-align: left; font-weight: normal; width: 83%"><a href="#a_004"><span style="font-size: 10pt">IDENTITY OF DIRECTORS, SENIOR MANAGEMENT AND ADVISERS</span></a></td>
    <td style="text-align: center; font-weight: normal; width: 8%">1</td></tr>
  <tr style="vertical-align: top; background-color: rgb(204,238,255)">
    <td style="text-align: left; font-weight: normal"><span style="font-size: 10pt">ITEM 2.</span></td>
    <td style="text-align: left; font-weight: normal"><a href="#a_005"><span style="font-size: 10pt">OFFER STATISTICS AND EXPECTED TIMETABLE</span></a></td>
    <td style="text-align: center; font-weight: normal">1</td></tr>
  <tr style="vertical-align: top; background-color: White">
    <td style="text-align: left; font-weight: normal"><span style="font-size: 10pt">ITEM 3.</span></td>
    <td style="text-align: left; font-weight: normal"><a href="#a_006"><span style="font-size: 10pt">KEY INFORMATION</span></a></td>
    <td style="text-align: center; font-weight: normal">1</td></tr>
  <tr style="vertical-align: top; background-color: rgb(204,238,255)">
    <td style="text-align: left; font-weight: normal"><span style="font-size: 10pt">ITEM 4.</span></td>
    <td style="text-align: left; font-weight: normal"><a href="#a_007"><span style="font-size: 10pt">INFORMATION ON THE COMPANY</span></a></td>
    <td style="text-align: center; font-weight: normal">45</td></tr>
  <tr style="vertical-align: top; background-color: White">
    <td style="text-align: left; font-weight: normal"><span style="font-size: 10pt">ITEM 4A.</span></td>
    <td style="text-align: left; font-weight: normal"><a href="#a_008"><span style="font-size: 10pt">UNRESOLVED STAFF COMMENTS</span></a></td>
    <td style="text-align: center; font-weight: normal">79</td></tr>
  <tr style="vertical-align: top; background-color: rgb(204,238,255)">
    <td style="text-align: left; font-weight: normal"><span style="font-size: 10pt">ITEM 5.</span></td>
    <td style="text-align: left; font-weight: normal"><a href="#a_009"><span style="font-size: 10pt">OPERATING AND FINANCIAL REVIEW AND PROSPECTS</span></a></td>
    <td style="text-align: center; font-weight: normal">79</td></tr>
  <tr style="vertical-align: top; background-color: White">
    <td style="text-align: left; font-weight: normal"><span style="font-size: 10pt">ITEM 6.</span></td>
    <td style="text-align: left; font-weight: normal"><a href="#a_010"><span style="font-size: 10pt">DIRECTORS, SENIOR MANAGEMENT AND EMPLOYEES</span></a></td>
    <td style="text-align: center; font-weight: normal">96</td></tr>
  <tr style="vertical-align: top; background-color: rgb(204,238,255)">
    <td style="text-align: left; font-weight: normal"><span style="font-size: 10pt">ITEM 7</span></td>
    <td style="text-align: left; font-weight: normal"><a href="#a_011"><span style="font-size: 10pt">MAJOR SHAREHOLDERS AND RELATED PARTY TRANSACTIONS</span></a></td>
    <td style="text-align: center; font-weight: normal">102</td></tr>
  <tr style="vertical-align: top; background-color: White">
    <td style="text-align: left; font-weight: normal"><span style="font-size: 10pt">ITEM 8.</span></td>
    <td style="text-align: left; font-weight: normal"><a href="#a_012"><span style="font-size: 10pt">FINANCIAL INFORMATION</span></a></td>
    <td style="text-align: center; font-weight: normal">104</td></tr>
  <tr style="vertical-align: top; background-color: rgb(204,238,255)">
    <td style="text-align: left; font-weight: normal"><span style="font-size: 10pt">ITEM 9.</span></td>
    <td style="text-align: left; font-weight: normal"><a href="#a_013"><span style="font-size: 10pt">THE OFFER AND LISTING</span></a></td>
    <td style="text-align: center; font-weight: normal">106</td></tr>
  <tr style="vertical-align: top; background-color: White">
    <td style="text-align: left; font-weight: normal"><span style="font-size: 10pt">ITEM 10.</span></td>
    <td style="text-align: left; font-weight: normal"><a href="#a_014"><span style="font-size: 10pt">ADDITIONAL INFORMATION</span></a></td>
    <td style="text-align: center; font-weight: normal">106</td></tr>
  <tr style="vertical-align: top; background-color: rgb(204,238,255)">
    <td style="text-align: left; font-weight: normal"><span style="font-size: 10pt">ITEM 11.</span></td>
    <td style="text-align: left; font-weight: normal"><a href="#a_015"><span style="font-size: 10pt">QUANTITATIVE AND QUALITATIVE DISCLOSURES ABOUT MARKET RISK</span></a></td>
    <td style="text-align: center; font-weight: normal">129</td></tr>
  <tr style="vertical-align: top; background-color: White">
    <td style="text-align: left; font-weight: normal"><span style="font-size: 10pt">ITEM 12.</span></td>
    <td style="text-align: left; font-weight: normal"><a href="#a_016"><span style="font-size: 10pt">DESCRIPTION OF SECURITIES OTHER THAN EQUITY SECURITIES</span></a></td>
    <td style="text-align: center; font-weight: normal">129</td></tr>
  <tr style="vertical-align: top; background-color: rgb(204,238,255)">
    <td style="text-align: justify; font-weight: normal"><a href="#a_017"><span style="font-size: 10pt">PART II </span></a></td>
    <td style="text-align: justify; font-weight: normal">&#160;</td>
    <td style="text-align: center; font-weight: normal">130</td></tr>
  <tr style="vertical-align: top; background-color: White">
    <td style="text-align: left; font-weight: normal"><span style="font-size: 10pt">ITEM 13.</span></td>
    <td style="text-align: left; font-weight: normal"><a href="#a_018"><span style="font-size: 10pt">DEFAULTS, DIVIDEND ARREARAGES AND DELINQUENCIES</span></a></td>
    <td style="text-align: center; font-weight: normal">130</td></tr>
  <tr style="vertical-align: top; background-color: rgb(204,238,255)">
    <td style="text-align: left; font-weight: normal"><span style="font-size: 10pt">ITEM 14.</span></td>
    <td style="text-align: left; font-weight: normal"><a href="#a_019"><span style="font-size: 10pt">MATERIAL MODIFICATIONS TO THE RIGHTS OF SECURITY HOLDERS AND USE OF PROCEEDS</span></a></td>
    <td style="text-align: center; font-weight: normal">130</td></tr>
  <tr style="vertical-align: top; background-color: White">
    <td style="text-align: left; font-weight: normal"><span style="font-size: 10pt">ITEM 15.</span></td>
    <td style="text-align: left; font-weight: normal"><a href="#a_020"><span style="font-size: 10pt">CONTROLS AND PROCEDURES</span></a></td>
    <td style="text-align: center; font-weight: normal">131</td></tr>
  <tr style="vertical-align: top; background-color: rgb(204,238,255)">
    <td style="text-align: left; font-weight: normal"><span style="font-size: 10pt">ITEM 16</span></td>
    <td style="text-align: left; font-weight: normal"><a href="#a_021"><span style="font-size: 10pt">[Reserved]</span></a></td>
    <td style="text-align: center; font-weight: normal">132</td></tr>
  <tr style="vertical-align: top; background-color: White">
    <td style="text-align: left; font-weight: normal"><span style="font-size: 10pt">ITEM 16A.</span></td>
    <td style="text-align: left; font-weight: normal"><a href="#a_022"><span style="font-size: 10pt">AUDIT COMMITTEE FINANCIAL EXPERT</span></a></td>
    <td style="text-align: center; font-weight: normal">132</td></tr>
  <tr style="vertical-align: top; background-color: rgb(204,238,255)">
    <td style="text-align: left; font-weight: normal"><span style="font-size: 10pt">ITEM 16B.</span></td>
    <td style="text-align: left; font-weight: normal"><a href="#a_023"><span style="font-size: 10pt">CODE OF ETHICS</span></a></td>
    <td style="text-align: center; font-weight: normal">132</td></tr>
  <tr style="vertical-align: top; background-color: White">
    <td style="text-align: left; font-weight: normal"><span style="font-size: 10pt">ITEM 16C.</span></td>
    <td style="text-align: left; font-weight: normal"><a href="#a_024"><span style="font-size: 10pt">PRINCIPAL ACCOUNTANT FEES AND SERVICES</span></a></td>
    <td style="text-align: center; font-weight: normal">132</td></tr>
  <tr style="vertical-align: top; background-color: rgb(204,238,255)">
    <td style="text-align: left; font-weight: normal"><span style="font-size: 10pt">ITEM 16D.</span></td>
    <td style="text-align: left; font-weight: normal"><a href="#a_025"><span style="font-size: 10pt">EXEMPTIONS FROM THE LISTING STANDARDS FOR AUDIT COMMITTEES</span></a></td>
    <td style="text-align: center; font-weight: normal">132</td></tr>
  <tr style="vertical-align: top; background-color: White">
    <td style="text-align: left; font-weight: normal"><span style="font-size: 10pt">ITEM 16E</span></td>
    <td style="text-align: left; font-weight: normal"><a href="#a_026"><span style="font-size: 10pt">PURCHASES OF EQUITY SECURITIES BY THE ISSUER AND AFFILIATED PURCHASERS</span></a></td>
    <td style="text-align: center; font-weight: normal">132</td></tr>
  <tr style="vertical-align: top; background-color: rgb(204,238,255)">
    <td style="text-align: left; font-weight: normal"><span style="font-size: 10pt">ITEM 16F.</span></td>
    <td style="text-align: left; font-weight: normal"><a href="#a_027"><span style="font-size: 10pt">CHANGE IN REGISTRANT&#8217;S CERTIFYING ACCOUNTANT</span></a></td>
    <td style="text-align: center; font-weight: normal">132</td></tr>
  <tr style="vertical-align: top; background-color: White">
    <td style="text-align: left; font-weight: normal"><span style="font-size: 10pt">ITEM 16G.</span></td>
    <td style="text-align: left; font-weight: normal"><a href="#a_028"><span style="font-size: 10pt">CORPORATE GOVERNANCE</span></a></td>
    <td style="text-align: center; font-weight: normal"> 134</td></tr>
  <tr style="vertical-align: top; background-color: rgb(204,238,255)">
    <td style="text-align: left; font-weight: normal"><span style="font-size: 10pt">ITEM 16H.</span></td>
    <td style="text-align: left; font-weight: normal"><a href="#a_029"><span style="font-size: 10pt">MINE SAFETY DISCLOSURE</span></a></td>
    <td style="text-align: center; font-weight: normal">134</td></tr>
  <tr style="vertical-align: top; background-color: White">
    <td style="text-align: left; font-weight: normal"><span style="font-size: 10pt">ITEM 16I</span></td>
    <td style="text-align: left; font-weight: normal"><a href="#a_030"><span style="font-size: 10pt">DISCLOSURE REGARDING FOREIGN JURISDICTIONS THAT PREVENT INSPECTIONS</span></a></td>
    <td style="text-align: center; font-weight: normal">134</td></tr>
  <tr style="vertical-align: top; background-color: rgb(204,238,255)">
    <td style="text-align: left; font-weight: normal"><span style="font-size: 10pt">ITEM 16J</span></td>
    <td style="text-align: left; font-weight: normal"><a href="#a_031"><span style="font-size: 10pt">INSIDER TRADING POLICIES</span></a></td>
    <td style="text-align: center; font-weight: normal">134</td></tr>
  <tr style="vertical-align: top; background-color: White">
    <td style="text-align: left; font-weight: normal"><span style="font-size: 10pt">ITEM 16K</span></td>
    <td style="text-align: left; font-weight: normal"><a href="#a_032"><span style="font-size: 10pt">CYBERSECURITY</span></a></td>
    <td style="text-align: center; font-weight: normal">134</td></tr>
  <tr style="vertical-align: top; background-color: rgb(204,238,255)">
    <td style="text-align: justify; font-weight: normal"><a href="#a_033"><span style="font-size: 10pt">PART III </span></a></td>
    <td style="text-align: justify; font-weight: normal">&#160;</td>
    <td style="text-align: center; font-weight: normal">135</td></tr>
  <tr style="vertical-align: top; background-color: White">
    <td style="text-align: left; font-weight: normal"><span style="font-size: 10pt">ITEM 17.</span></td>
    <td style="text-align: left; font-weight: normal"><a href="#a_034"><span style="font-size: 10pt">FINANCIAL STATEMENTS</span></a></td>
    <td style="text-align: center; font-weight: normal">135</td></tr>
  <tr style="vertical-align: top; background-color: rgb(204,238,255)">
    <td style="text-align: left; font-weight: normal"><span style="font-size: 10pt">ITEM 18.</span></td>
    <td style="text-align: left; font-weight: normal"><a href="#a_035"><span style="font-size: 10pt">FINANCIAL STATEMENTS</span></a></td>
    <td style="text-align: center; font-weight: normal">135</td></tr>
  <tr style="vertical-align: top; background-color: White">
    <td style="text-align: left; font-weight: normal"><span style="font-size: 10pt">ITEM 19.</span></td>
    <td style="text-align: left; font-weight: normal"><a href="#a_036"><span style="font-size: 10pt">EXHIBITS</span></a></td>
    <td style="text-align: center; font-weight: normal">135</td></tr>
  </table><div>
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</div><div><a id="a_001"></a></div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center; background-color: transparent"><span style="text-transform: uppercase"><b>INTRODUCTION</b></span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0in; background-color: transparent"><span style="text-transform: uppercase"><b>&#160;</b></span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">Unless otherwise
indicated, numerical figures included in this Annual Report on Form 20-F (the &#8220;Annual Report&#8221;) have been subject to rounding
adjustments. Accordingly, numerical figures shown as totals in various tables may not be arithmetic aggregations of the figures that precede
them.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0in; background-color: transparent">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">For the sake of
clarity, this Annual Report follows the English naming convention of first name followed by last name, regardless of whether an individual&#8217;s
name is Chinese or English. Numerical figures included in this Annual Report have been subject to rounding adjustments. Accordingly, numerical
figures shown as totals in various tables may not be arithmetic aggregations of the figures that precede them. Certain market data and
other statistical information contained in this Annual Report are based on information from independent industry organizations, publications,
surveys and forecasts. Some market data and statistical information contained in this Annual Report are also based on management&#8217;s
estimates and calculations, which are derived from our review and interpretation of the independent sources listed above, our internal
research and our knowledge of the PRC information technology industry. While we believe such information is reliable, we have not independently
verified any third-party information and our internal data has not been verified by any independent source.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">Except where the
context otherwise requires and for purposes of this Annual Report on Form 20-F only, references to:</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0in; background-color: transparent">&#160;</p><div>

</div><p style="text-indent: 0.25in; text-align: justify; font: normal 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><span style="font-size: 10pt">&#8220;Affiliated Entities&#8221; are to our subsidiaries and Changzhou Zhongjin, the VIE in Changzhou City, Jiangsu Province, China and its subsidiaries;</span></p><div>

</div><p style="font: normal 10pt Times New Roman, Times, Serif; text-align: justify; margin-top: 0pt; margin-bottom: 0pt"><span style="font-size: 10pt">&#160;</span></p><div>

</div><p style="font: normal 10pt Times New Roman, Times, Serif; text-indent: 0.25in; text-align: justify; margin-top: 0pt; margin-bottom: 0pt"><span style="font-size: 10pt">&#8220;Changzhou Zhongjin&#8221; are to Changzhou Zhongjin Medical Equipment Co., Ltd., a company limited by share organized under the laws of the PRC, which we control via a series of contractual arrangements among WFOE, Changzhou Zhongjin and shareholders of Changzhou Zhongjin;</span></p><div>

</div><p style="font: normal 10pt Times New Roman, Times, Serif; text-align: justify; margin-top: 0pt; margin-bottom: 0pt"><span style="font-size: 10pt">&#160;</span></p><div>

</div><p style="font: normal 10pt Times New Roman, Times, Serif; text-indent: 0.25in; text-align: justify; margin-top: 0pt; margin-bottom: 0pt"><span style="font-size: 10pt">&#8220;China&#8221; or the &#8220;PRC&#8221; are to the People&#8217;s Republic of China;</span></p><div>

</div><p style="font: normal 10pt Times New Roman, Times, Serif; text-align: justify; margin-top: 0pt; margin-bottom: 0pt"><span style="font-size: 10pt">&#160;</span></p><div>

</div><p style="font: normal 10pt Times New Roman, Times, Serif; text-indent: 0.25in; text-align: justify; margin-top: 0pt; margin-bottom: 0pt"><span style="font-size: 10pt">the &#8220;Company&#8221;, or &#8220;Jin Med&#8221; are to Jin Medical International Ltd., an exempted company with limited liability incorporated under the laws of the Cayman Islands;</span></p><div>

</div><p style="font: normal 10pt Times New Roman, Times, Serif; text-align: justify; margin-top: 0pt; margin-bottom: 0pt"><span style="font-size: 10pt">&#160;</span></p><div>

</div><p style="font: normal 10pt Times New Roman, Times, Serif; text-indent: 0.25in; text-align: justify; margin-top: 0pt; margin-bottom: 0pt"><span style="font-size: 10pt">&#8220;mainland China&#8221; are to the mainland of the People&#8217;s Republic of China, excluding Taiwan and the special administrative regions of Hong Kong and Macau for the purposes of this Annual Report only;</span></p><div>

</div><p style="font: normal 10pt Times New Roman, Times, Serif; text-align: justify; margin-top: 0pt; margin-bottom: 0pt"><span style="font-size: 10pt">&#160;</span></p><div>

</div><p style="font: normal 10pt Times New Roman, Times, Serif; text-indent: 0.25in; text-align: justify; margin-top: 0pt; margin-bottom: 0pt"><span style="font-size: 10pt">&#8220;Ordinary Shares&#8221; are to the ordinary shares, par value US$0.001 per share, of the Company;</span></p><div>

</div><p style="font: normal 10pt Times New Roman, Times, Serif; text-align: justify; margin-top: 0pt; margin-bottom: 0pt"><span style="font-size: 10pt">&#160;</span></p><div>

</div><p style="font: normal 10pt Times New Roman, Times, Serif; text-indent: 0.25in; text-align: justify; margin-top: 0pt; margin-bottom: 0pt"><span style="font-size: 10pt">&#8220;PRC operating entities&#8221; are to our mainland China-based subsidiary, the VIE and the VIE&#8217;s subsidiaries;</span></p><div>

</div><p style="font: normal 10pt Times New Roman, Times, Serif; text-align: justify; margin-top: 0pt; margin-bottom: 0pt"><span style="font-size: 10pt">&#160;</span></p><div>

</div><p style="font: normal 10pt Times New Roman, Times, Serif; text-indent: 0.25in; text-align: justify; margin-top: 0pt; margin-bottom: 0pt"><span style="font-size: 10pt">&#8220;PCAOB&#8221; are to the United States Public Company Accounting Oversight Board;</span></p><div>

</div><p style="font: normal 10pt Times New Roman, Times, Serif; text-align: justify; margin-top: 0pt; margin-bottom: 0pt"><span style="font-size: 10pt">&#160;</span></p><div>

</div><p style="font: normal 10pt Times New Roman, Times, Serif; text-indent: 0.25in; text-align: justify; margin-top: 0pt; margin-bottom: 0pt"><span style="font-size: 10pt">&#8220;PRC laws and regulations&#8221; are to the laws and regulations of mainland China;</span></p><div>

</div><p style="font: normal 10pt Times New Roman, Times, Serif; text-align: justify; margin-top: 0pt; margin-bottom: 0pt"><span style="font-size: 10pt">&#160;</span></p><div>

</div><p style="font: normal 10pt Times New Roman, Times, Serif; text-indent: 0.25in; text-align: justify; margin-top: 0pt; margin-bottom: 0pt"><span style="font-size: 10pt">&#8220;SEC&#8221; are to the United States Securities and Exchange Commission;</span></p><div>

</div><p style="font: normal 10pt Times New Roman, Times, Serif; text-align: justify; margin-top: 0pt; margin-bottom: 0pt"><span style="font-size: 10pt">&#160;</span></p><div>

</div><p style="font: normal 10pt Times New Roman, Times, Serif; text-indent: 0.25in; text-align: justify; margin-top: 0pt; margin-bottom: 0pt"><span style="font-size: 10pt">&#8220;Taizhou Zhongjin&#8221; are to Changzhou Zhongjin&#8217;s wholly owned subsidiary, Zhongjin Medical Equipment (Taizhou) Co., Ltd., a limited liability company organized under the laws of the PRC;</span></p><div>

</div><p style="font: normal 10pt Times New Roman, Times, Serif; text-align: justify; margin-top: 0pt; margin-bottom: 0pt"><span style="font-size: 10pt">&#160;</span></p><div>

</div><p style="font: normal 10pt Times New Roman, Times, Serif; text-indent: 0.25in; text-align: justify; margin-top: 0pt; margin-bottom: 0pt"><span style="font-size: 10pt">&#8220;VIE&#8221; are to variable interest entity or Changzhou Zhongjin, as the case may be;</span></p><div>

</div><p style="font: normal 10pt Times New Roman, Times, Serif; text-align: justify; margin-top: 0pt; margin-bottom: 0pt"><span style="font-size: 10pt">&#160;</span></p><div>

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</div><p style="font: normal 10pt Times New Roman, Times, Serif; text-align: justify; margin-top: 0pt; margin-bottom: 0pt"><span style="font-size: 10pt">&#160;</span></p><div>

</div><p style="font: normal 10pt Times New Roman, Times, Serif; text-indent: 0.25in; text-align: justify; margin-top: 0pt; margin-bottom: 0pt"><span style="font-size: 10pt">&#8220;VIE Agreements&#8221; are to a series of contractual arrangements, including the &#8220;Exclusive Business Cooperation and Service Agreement&#8221;, the &#8220;Share Disposal and Exclusive Option to Purchase Agreement&#8221;, the &#8220;Equity Interest Pledge Agreement&#8221;, the &#8220;Proxy Agreement,&#8221; and &#8220;the Spousal Consents&#8221;, as described herein;</span></p><div>

</div><p style="font: normal 10pt Times New Roman, Times, Serif; text-align: justify; margin-top: 0pt; margin-bottom: 0pt"><span style="font-size: 10pt">&#160;</span></p><div>

</div><p style="font: normal 10pt Times New Roman, Times, Serif; text-indent: 0.25in; text-align: justify; margin-top: 0pt; margin-bottom: 0pt"><span style="font-size: 10pt">&#8220;we,&#8221; &#8220;us,&#8221; or &#8220;our&#8221; refer to Jin Med and its subsidiaries, including the VIE and its subsidiaries;</span></p><div>

</div><p style="font: normal 10pt Times New Roman, Times, Serif; text-align: justify; margin-top: 0pt; margin-bottom: 0pt"><span style="font-size: 10pt">&#160;</span></p><div>

</div><p style="font: normal 10pt Times New Roman, Times, Serif; text-indent: 0.25in; text-align: justify; margin-top: 0pt; margin-bottom: 0pt"><span style="font-size: 10pt">&#8220;WFOE&#8221; or &#8220;Erhua Med&#8221; are to Erhua Medical Technology (Changzhou) Co., Ltd., a limited liability company organized under the laws of the PRC, which is wholly-owned by Zhongjin HK;</span></p><div>

</div><p style="font: normal 10pt Times New Roman, Times, Serif; text-align: justify; margin-top: 0pt; margin-bottom: 0pt"><span style="font-size: 10pt">&#160;</span></p><div>

</div><p style="font: normal 10pt Times New Roman, Times, Serif; text-indent: 0.25in; text-align: justify; margin-top: 0pt; margin-bottom: 0pt"><span style="font-size: 10pt">&#8220;Zhongjin HK&#8221; are to Jin Med&#8217;s wholly owned subsidiary, Zhongjin International Limited, a company organized under the laws of Hong Kong; and</span></p><div>

</div><p style="font: normal 10pt Times New Roman, Times, Serif; text-align: justify; margin-top: 0pt; margin-bottom: 0pt"><span style="font-size: 10pt">&#160;</span></p><div>

</div><p style="font: normal 10pt Times New Roman, Times, Serif; text-indent: 0.25in; text-align: justify; margin-top: 0pt; margin-bottom: 0pt"><span style="font-size: 10pt">&#8220;Zhongjin Jing&#8217;ao&#8221; are to Changzhou Zhongjin&#8217;s wholly owned subsidiary, Changzhou Zhongjin Jing&#8217;ao Trading Co., Ltd., a limited liability company organized under the laws of the PRC.</span></p><div>

</div><p style="font: normal 10pt Times New Roman, Times, Serif; text-align: justify; margin-top: 0pt; margin-bottom: 0pt"><span style="font-size: 10pt">&#160;</span></p><div>

</div><p style="font: normal 10pt Times New Roman, Times, Serif; text-indent: 0.25in; text-align: justify; margin-top: 0pt; margin-bottom: 0pt"><span style="font-size: 10pt">&#8220;Zhongjin Kangma&#8221; are to Changzhou Zhongjin&#8217;s wholly owned subsidiary, Zhongjin Kangma Information Technology (Jiangsu) Co., Ltd, a limited liability company organized under the laws of the PRC in August 2023.</span></p><div>


</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0in; background-color: transparent">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0in; background-color: transparent">This
Annual Report on Form 20-F includes our audited consolidated financial statements for the years ended September 30, 2023, 2022 and 2021.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0in; background-color: transparent">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0in; background-color: transparent">Our
business is conducted by the VIE, Changzhou Zhongjin, and its subsidiaries, in the PRC, using Renminbi, or RMB, the currency of mainland
China. We do not own any equity shares in the VIE, and consolidate the VIE for accounting purposes only because we met the conditions
under U.S. GAAP to consolidate the VIE. Our consolidated financial statements are presented in United States dollars. In this Annual Report,
we refer to assets, obligations, commitments and liabilities in our consolidated financial statements in United States dollars. These
dollar references are based on the exchange rate of RMB to United States dollars, determined as of a specific date or for a specific period.
Changes in the exchange rate will affect the amount of our obligations and the value of our assets in terms of United States dollars which
may result in an increase or decrease in the amount of our obligations (expressed in dollars) and the value of our assets, including accounts
receivable (expressed in dollars).</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0in; background-color: transparent">On
February 2, 2024, the Company&#8217;s Board of Directors approved the effective date of a twenty-for-one (20-for-1) forward split for
its ordinary shares (the &#8220;2024 Forward Split&#8221;) following approval by shareholders by way of an ordinary resolution at the
extraordinary general meeting of the Company held at 9.30 a.m. Beijing Time on January 30, 2024 (8.30 p.m. Eastern Time on January 29,
2024). The market effective date of 2024 Forward Split was February 8, 2022, which was the first day when the Company&#8217;s ordinary
shares begin trading on a split-adjusted basis. The 2024 Reverse Split subdivided each of the issued and unissued ordinary shares with
a par value of US$0.001 each in the capital of the Company into twenty (20) ordinary shares with a par value of US$0.00005 each (the &#8220;Subdivision&#8221;),
such that, following the Subdivision, the authorized share capital of the Company is US$50,000 divided into 1,000,000,000 shares with
a par value of US$0.00005 each. Following the effectiveness of the Subdivision, every one (1) issued and authorized ordinary share of
par value US$0.001 each was divided into twenty (20) ordinary shares with a par value of US$0.00005 each.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0in; background-color: transparent">&#160;</p><div>

</div><div><a id="a_002"></a></div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center; background-color: transparent"><span style="text-transform: uppercase"><b>MARKET
AND INDUSTRY DATA</b></span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center; text-indent: 0.25in; background-color: transparent"><span style="text-transform: uppercase"><b>&#160;</b></span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">Market data and
certain industry forecasts used in this Annual Report were obtained from internal surveys, market research, publicly available information
and industry publications. Industry publications generally state that the information contained therein has been obtained from sources
believed to be reliable, but that the accuracy and completeness of such information is not guaranteed. Similarly, internal surveys, industry
forecasts and market research, while believed to be reliable, have not been independently verified, and we make no representation as to
the accuracy of such information.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0in; background-color: transparent">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0in; background-color: transparent"></p><div>

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    </div><div style="break-before: page; margin-top: 6pt; margin-bottom: 12pt"><p style="margin: 0pt">&#160;</p></div><div>
    </div><!-- Field: /Page --><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0in; background-color: transparent">&#160;</p><div>

</div><div><a id="a_003"></a></div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center; background-color: transparent"><span style="text-transform: uppercase"><b>PART
I</b></span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center; background-color: transparent"><span style="text-transform: uppercase"><b>&#160;</b></span></p><div>

</div><div><a id="a_004"></a></div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent"><b>ITEM 1. IDENTITY
OF DIRECTORS, SENIOR MANAGEMENT AND ADVISERS</b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0in; background-color: transparent"><b>&#160;</b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0in; background-color: transparent">Not
applicable.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0in; background-color: transparent">&#160;</p><div>

</div><div><a id="a_005"></a></div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent"><b>ITEM 2. OFFER
STATISTICS AND EXPECTED TIMETABLE</b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0in; background-color: transparent"><b>&#160;</b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0in; background-color: transparent">Not
applicable.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0in; background-color: transparent">&#160;</p><div>

</div><div><a id="a_006"></a></div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent"><b>ITEM 3. KEY
INFORMATION</b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent"><b>&#160;</b></p><div>

</div><p style="font: bold 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white">Our Holding Company
Structure and Risks Related to Doing Business in China</p><div>

</div><p style="font: bold 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white"><span style="font-weight: normal">Jin
Med is a holding company incorporated in the Cayman Islands with no material operations of its own. Our operations are conducted in China
by a variable interest entity (&#8220;VIE&#8221;), Changzhou Zhongjin Medical Equipment Co. Ltd. (Changzhou Zhongjin), and its subsidiaries.
We do not have any equity ownership of the VIE. Instead, we control and receive the economic benefits of the VIE&#8217;s business operations
through contractual arrangements, or &#8220;VIE Agreements and we consolidate the VIE for accounting purpose only because we met the conditions
under the United States generally accepted accounting principles, or U.S. GAAP, to consolidate the VIE. The VIE agreements are used to
provide contractual exposure to foreign investment in China-based companies where Chinese law prohibits direct foreign investment in Chinese
operating companies.</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white"><span style="font-weight: normal">&#160;</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white"><span style="font-weight: normal">The
Ordinary Shares of Jin Med are shares of our Cayman Islands holding company, not shares of the VIE. Investors of our Ordinary Shares will
not own any equity interests in the VIE, but instead will own shares of a Cayman Islands holding company. A VIE is an entity that has
a total equity investment that is insufficient to finance its activities without additional subordinated financial support, or whose equity
investors lack the characteristics of a controlling financial interest, such as through voting rights, the right to receive the expected
residual returns of the entity, or the obligation to absorb the expected losses of the entity. Under U.S. GAAP, the Company is deemed
to have a controlling financial interest in, and be the primary beneficiary of, the VIE for accounting purposes, because pursuant to the
VIE Agreements, the VIE shall pay service fees equal to all of its net profit after tax payments to our wholly owned subsidiary, Erhua
Medical Technology (Changzhou) Co., Ltd. (&#8220;Erhua Med&#8221;, or &#8220;WFOE&#8221;), while WFOE has the power to direct the activities
of the VIE that can significantly impact the VIE&#8217;s economic performance and has the right to receive substantially all of the economic
benefits of the VIE. Such contractual arrangements are designed so that the operations of the VIE are solely for the benefit of WFOE and,
ultimately, the Company. As such, the Company is deemed to be the primary beneficiary of the VIE for accounting purposes and must consolidate
the VIE because it met the conditions under U.S. GAAP to consolidate the VIE.</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white"><span style="font-weight: normal">&#160;</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white"><span style="font-weight: normal">The
VIE Agreements have not been tested in a court of law and may not be effective in providing control over the VIE, and we are subject to
risks due to the uncertainty of the interpretation and application of the laws and regulations of the PRC, regarding the VIE, Changzhou
Zhongjin, and the VIE structure, including, but not limited to, regulatory review of overseas listing of PRC companies through a special
purpose vehicle, and the validity and enforcement of the contractual arrangements with the VIE. We are also subject to the risk that the
PRC government could disallow the VIE structure, which would likely result in a material change in our operations and, as a result, the
value of our Ordinary Shares may depreciate significantly or become worthless. </span></p><div>

</div><p style="font: bold 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white">&#160;</p><div>

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</div><p style="font: bold 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white">&#160;</p><div>

</div><p style="font: bold 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white">Permissions Required
from the PRC Authorities for Our Operations</p><div>

</div><p style="font: bold 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white"><span style="font-weight: normal">We
are also subject to legal and operational risks associated with being based in and having the majority of the Company&#8217;s operations
in China. These risks may result in a material change in our operations, or a complete hindrance of our ability to offer or continue to
offer our securities to investors, and could cause the value of such securities to significantly decline or become worthless. Recently,
the PRC government initiated a series of regulatory actions and guidelines to regulate business operations in China with little advance
notice, including cracking down on illegal activities in the securities market, enhancing supervision over China-based companies listed
overseas using variable interest entity structure, adopting new measures to extend the scope of cybersecurity reviews, and expanding the
efforts in anti-monopoly enforcement. On July 6, 2021, the General Office of the Communist Party of China Central Committee and the General
Office of the State Council, or the State Council, jointly issued an announcement to crack down on illegal activities in the securities
market and promote the high-quality development of the capital market, which, among other things, requires the relevant governmental authorities
to strengthen cross-border oversight of law-enforcement and judicial cooperation, to enhance supervision over China-based companies listed
overseas, and to establish and improve the system of extraterritorial application of the PRC securities laws. On December 28, 2021, the
Cyberspace Administration of China (the &#8220;CAC&#8221;), together with 12 other governmental departments of the PRC, jointly promulgated
the Cybersecurity Review Measures, which became effective on February 15, 2022. The Cybersecurity Review Measures require that an online
platform operator which possesses the personal information of at least one million users must apply for a cybersecurity review by the
CAC if it intends to be listed in foreign countries. As confirmed by our PRC counsel, Beijing Dacheng Law Offices, LLP (Shanghai), since
we are not an online platform operator that possesses over one million users&#8217; personal information, we are not subject to the cybersecurity
review with the CAC under the Cybersecurity Review Measures, and for the same reason, we will not be subject to the network data security
review by the CAC if the Security Administration Draft, which was published by the CAC on November 14, 2021, if it is enacted as proposed.
As such, we believe that, as of the date of this Annual Report, we are compliant with the regulations and policies that have been issued
by the CAC. As of the date of this Annual Report, these new laws and guidelines have not impacted the Company&#8217;s ability to conduct
its business, accept foreign investments, or list on a U.S. or other foreign exchange; however, there are uncertainties in the interpretation
and enforcement of these new laws and guidelines, which could materially and adversely impact our business and financial outlook. See
&#8220;Item 3. Key Information&#8212;Risk Factors&#8212;Risks Related to Doing Business in China&#8221; and &#8220;Item 3. Key Information&#8212;Risk
Factors&#8212;Risks Related to Our Ordinary Shares.&#8221;</span></p><div>

</div><p style="font: bold 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white"><span style="font-weight: normal">On
February 17, 2023, the China Securities Regulatory Commission (the &#8220;CSRC&#8221;) promulgated the Trial Administrative Measures of
Overseas Securities Offering and Listing by Domestic Companies, or the Trial Measures, and five supporting guidelines, which came into
effect on March 31, 2023. The Standing Committee of the National People&#8217;s Congress (the &#8220;SCNPC&#8221;) or PRC regulatory authorities
may in the future promulgate additional laws, regulations, or implementing rules that require us, the VIE, or the VIE&#8217;s subsidiaries
to obtain regulatory approval from Chinese authorities before listing in the U.S. If we do not receive or maintain such approval, or inadvertently
conclude that such approval is not required, or applicable laws, regulations, or interpretations change such that we are required to obtain
approval in the future, we may be subject to an investigation by competent regulators, fines or penalties, or an order prohibiting us
from conducting an offering, and these risks could result in a material adverse change in our operations and the value of our Ordinary
Shares, significantly limit or completely hinder our ability to offer or continue to offer securities to investors, or cause such securities
to significantly decline in value or become worthless.</span></p><div>

</div><p style="font: bold 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white">&#160;</p><div>

</div><p style="font: bold 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white">Cash Flows through
Our Organization</p><div>

</div><p style="font: bold 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white"><span style="font-weight: normal">Jin
Med, our holding company, or Zhongjin HK, its subsidiary incorporated in Hong Kong, may transfer cash to our subsidiaries through capital
injections and intra-group loans. Similarly, Jin Med or Zhongjin HK may transfer cash to its wholly owned subsidiaries in mainland China
through capital injections and intra-group loans. If our wholly owned subsidiaries in mainland China realize accumulated after-tax profits,
they may, upon satisfaction of relevant statutory conditions and procedures, pay dividends or distribute earnings to Zhongjin HK. Zhongjin
HK, in turn, may transfer cash to Jin Med through dividends or other distributions. With necessary funds, Jin Med may pay dividends or
make other distributions to U.S. investors and service any debt it may have incurred outside of mainland China. However, our WFOE will
be dependent on payments from the VIE pursuant to the VIE Agreements for services rendered to the VIE under the Exclusive Business Cooperation
Agreement. The VIE Agreements have not been tested in a court of law and may not be effective in providing control over the VIE, and we
are subject to risks due to the uncertainty of the interpretation and application of the laws and regulations of the PRC.</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white"><span style="font-weight: normal">&#160;</span></p><div>

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</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white"><span style="font-weight: normal">&#160;</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white"><span style="font-weight: normal">During
the fiscal years ended September 30, 2023 and 2022, no cash transfer or transfer of other assets have occurred among our Company, its
subsidiaries, or the VIE and the VIE&#8217;s subsidiaries.</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white"><span style="font-weight: normal">Under
mainland China laws and regulations, we are subject to restrictions on foreign exchange and cross-border cash transfers, including to
Jin Med and U.S. investors. Our ability to distribute earnings to Jin Med and U.S. investors is also limited. We are a Cayman Islands
holding company and rely on dividends and other distributions on equity from our mainland China subsidiaries for our cash requirements,
including the funds necessary to pay dividends and other cash distributions to our shareholders and service any debt we may incur outside
of mainland China. Current mainland China regulations permit our mainland China subsidiaries to pay dividends to us only out of their
accumulated after-tax profits upon satisfaction of relevant statutory conditions and procedures, if any, determined in accordance with
Chinese accounting standards and regulations. In addition, each of our mainland China subsidiaries is required to set aside at least 10%
of its after-tax profits each year, if any, to fund certain reserve funds until the total amount set aside reaches 50% of its registered
capital. These reserves, together with the registered capital, are not distributable as cash dividends. Additionally, if our mainland
China subsidiaries incur debt on their own behalf in the future, the instruments governing their debt may restrict their ability to pay
dividends or make other distributions to us. In addition, the revenue and assets of our mainland China subsidiaries are generally denominated
in Renminbi, which is not freely convertible into other currencies. As a result, any restriction on currency exchange may limit the ability
of our mainland China subsidiaries to pay dividends to us. </span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white"><span style="font-weight: normal">&#160;</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white"><span style="font-weight: normal">We
have established certain controls and procedures for cash flows within our organization. Each transfer of cash among our Cayman Islands
holding company and our subsidiaries is subject to internal approval to maximize oversight, minimize risk, and ensure compliance with
applicable laws and regulations.</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white"><span style="font-weight: normal">&#160;</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white"><span style="font-weight: normal">See
&#8220;Item 3. Key Information&#8212;Risk Factors&#8212;Risks Related to Doing Business in China&#8212;We are a holding company and we
rely for funding on dividend payments from our PRC operating entities, which are subject to restrictions under PRC laws,&#8221; &#8220;Item
3. Key Information&#8212;Risk Factors&#8212;Risks Related to Doing Business in China&#8212;Government control in currency conversion may
adversely affect our financial condition, our ability to remit dividends, and the value of your investment,&#8221; and &#8220;Item 3.
Key Information&#8212;Risk Factors&#8212;Risks Related to Doing Business in China&#8212;To the extent cash or assets of our business,
or of our PRC or Hong Kong subsidiaries, or of the VIE is in mainland China or Hong Kong, such cash or assets may not be available to
fund operations or for other use outside of the PRC or Hong Kong, due to interventions in or the imposition of restrictions and limitations
by the PRC government to the transfer of cash or assets.&#8221; </span></p><div>

</div><p style="font: bold 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white">&#160;</p><div>

</div><p style="font: bold 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white">The Holding Foreign
Companies Accountable Act</p><div>

</div><p style="font: bold 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">On April 21, 2020,
SEC and PCAOB released a joint statement highlighting the risks associated with investing in companies based in or having substantial
operations in emerging markets including China. The joint statement emphasized the risks associated with lack of access for the PCAOB
to inspect auditors and audit work papers in China and higher risks of fraud in emerging markets.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: left; background-color: transparent">&#160;&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">On December 16,
2021, the PCAOB issued a report on its determination that the PCAOB was unable to inspect or investigate completely PCAOB-registered public
accounting firms headquartered in mainland China and in Hong Kong, a Special Administrative Region of the PRC, because of positions taken
by PRC authorities in those jurisdictions. The Board made these determinations pursuant to PCAOB Rule 6100, which provides a framework
for how the PCAOB fulfills its responsibilities under the HFCA Act.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">On August 26, 2022,
the CSRC, the MOF, and the PCAOB signed the Protocol, governing inspections and investigations of audit firms based in China and Hong
Kong.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">On December 15,
2022, the PCAOB determined that it was able to secure complete access to inspect and investigate registered public accounting firms headquartered
in mainland China and Hong Kong and vacated its previous determinations to the contrary. However, should PRC authorities obstruct or otherwise
fail to facilitate the PCAOB&#8217;s access in the future, the PCAOB may consider the need to issue a new determination.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">On December 29,
2022, the Accelerating Holding Foreign Companies Accountable Act was signed into law as part of the Consolidated Appropriations Act, amending
the HFCA Act by requiring the SEC to prohibit an issuer&#8217;s securities from trading on any U.S. stock exchanges if its auditor is
not subject to PCAOB inspections for two consecutive years instead of three.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent"></p><div>

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</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">Any lack of access
to the PCAOB inspection in China may prevent the PCAOB from fully evaluating audits and quality control procedures of the auditors based
in China. As a result, the investors may be deprived of the benefits of such PCAOB inspections. The inability of the PCAOB to conduct
inspections of auditors in China makes it more difficult to evaluate the effectiveness of these accounting firms&#8217; audit procedures
or quality control procedures as compared to auditors outside of China that are subject to the PCAOB inspections, which could cause existing
and potential investors to lose confidence in audit procedures and reported financial information and the quality of financial statements
of China-based companies.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">Our former auditor,
Friedman LLP, the independent registered public accounting firm that issued the audit report included elsewhere in this prospectus, was
a PCAOB-registered public accounting firm headquartered in New York during the time it served as our independent auditor. Friedman LLP
was our independent auditor from 2019 to 2023. MarcumAsia was our independent auditor from February 22, 2023 to September 23, 2023. The
change in auditors was made due to the combination of Friedman LLP with Marcum LLP effective September 1, 2022, following which MarcumAsia
assumed the China practice of Friedman LLP. MarcumAsia is a PCAOB registered public accounting firm headquartered in New York. On September
23, 2023, we appointed DNTW Toronto LLP, a PCAOB registered public accounting firm headquartered in Canada as our auditor. On March 1,
2024, our audit committee approved the engagement of Audit Alliance LLP as the Company&#8217;s new independent registered public accounting
firm. Our current and former auditors are subject to laws in the United States pursuant to which the PCAOB conducts regular inspections
to assess an auditor&#8217;s compliance with the applicable professional standards, and have been inspected by the PCAOB on a regular
basis. As such, as of the date of this Annual Report, our listing is not affected by the HFCA Act and related regulations. However, the
recent developments would add uncertainties to our listing and we cannot assure you whether Nasdaq or regulatory authorities would apply
additional and more stringent criteria to us after considering the effectiveness of our auditor&#8217;s audit procedures and quality control
procedures, adequacy of personnel and training, or sufficiency of resources, geographic reach or experience as related to the audit of
our financial statements. Furthermore, there is a risk that our auditor cannot be inspected by the PCAOB in the future. The lack of inspection
could cause trading in our securities to be prohibited on a national exchange or in the over-the-counter trading market under the HFCA
Act and related regulations, and, as a result, Nasdaq may determine to delist our securities, which may cause the value of our securities
to decline or become worthless. See &#8220;Item 3. Key Information&#8212;D. Risk Factors&#8212;Risks Related to Our Ordinary Shares&#8212;The
&#8220;Holding Foreign Companies Accountable Act&#8221; and the &#8220;Accelerating Holding Foreign Companies Accountable Act&#8221; call
for additional and more stringent criteria to be applied to emerging market companies upon assessing the qualification of their auditors,
especially the non-U.S. auditors who are not inspected by the Public Company Accounting Oversight Board of the United States (the &#8220;PCAOB&#8221;).
These developments could add uncertainties to our offering and listing on the Nasdaq Capital Market and Nasdaq may determine to delist
our securities if the PCAOB determines that it cannot inspect or fully investigate our auditor, which may cause the value of our securities
to decline or become worthless.&#8221;&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0in; background-color: transparent"><b>&#160;</b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent"><b>A. [Reserved]</b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0in; background-color: transparent"><b><i>&#160;</i></b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent"><b>B. Capitalization
and Indebtedness</b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0in; background-color: transparent"><b><i>&#160;</i></b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0in; background-color: transparent">Not
applicable.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0in; background-color: transparent">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent"><b>C. Reasons for
the Offer and Use of Proceeds</b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0in; background-color: transparent"><b><i>&#160;</i></b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0in; background-color: transparent">Not
applicable.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0in; background-color: transparent">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent"><b>D. Risk Factors</b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0in; background-color: transparent"><b><i>&#160;</i></b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">We are a holding
company incorporated in the Cayman Islands. Investing in our Ordinary Shares involves significant risks. All of our revenues are generated
by the China-based VIE. You should carefully consider all of the information in this Annual Report before making an investment in our
Ordinary Shares. Below please find a summary of the principal risks we face, organized under relevant headings. These risks are discussed
more fully in the section titled &#8220;Risk Factors.&#8221;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0in; background-color: transparent">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0in; background-color: transparent"></p><div>

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    </div><div style="break-before: page; margin-top: 6pt; margin-bottom: 12pt"><p style="margin: 0pt">&#160;</p></div><div>
    </div><!-- Field: /Page --><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0in; background-color: transparent">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent"><b>Risk Factor
Summary</b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0in; background-color: transparent"><b>&#160;</b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent"><i>Risks Related
to Our Business</i></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent"><b>&#160;</b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">Risks and uncertainties
related to our business include, but are not limited to, the following:</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">&#160;</p><div>

</div><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%">
  <tr style="vertical-align: top; background-color: Transparent">
    <td style="width: 24px; text-align: left; font-weight: normal">&#160;</td>
    <td style="width: 24px; text-align: justify; font-weight: normal"><span style="font-size: 10pt">&#9679;&#160;</span></td>
    <td style="text-align: justify; font-weight: normal"><span style="font-size: 10pt">We operate in highly competitive markets, and the scale and resources of some of our competitors may allow them to compete more effectively than we can, which could result in a loss of our market share and a decrease in our net revenues and profitability. See &#8220;Item 3. Key Information&#8212;Risk Factors&#8212;Risks Related to Our Business&#8212;We operate in highly competitive markets, and the scale and resources of some of our competitors may allow them to compete more effectively than we can, which could result in a loss of our market share and a decrease in our net revenues and profitability.&#8221;&#160;</span></td></tr>
  </table><div>
</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">&#160;</p><div>

</div><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%">
  <tr style="vertical-align: top; background-color: Transparent">
    <td style="width: 24px; text-align: left; font-weight: normal">&#160;</td>
    <td style="width: 24px; text-align: justify; font-weight: normal"><span style="font-size: 10pt">&#9679;&#160;</span></td>
    <td style="text-align: justify; font-weight: normal"><span style="font-size: 10pt">A significant portion of our revenue is concentrated on one large customer, and we do not have a long-term supply agreement with this key customer and rely upon our longstanding relationship with them. If we lose this customer, our results of operations will be adversely and materially impacted. See &#8220;Item 3. Key Information&#8212;Risk Factors&#8212;Risks Related to Our Business&#8212;A significant portion of our revenue is concentrated on one large customer, and we do not have a long-term supply agreement with this key customer and rely upon our longstanding relationship with them. If we lose this customer, our results of operations will be adversely and materially impacted.&#8221;&#160;</span></td></tr>
  </table><div>
</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">&#160;</p><div>

</div><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%">
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</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: left; background-color: transparent">&#160;</p><div>

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</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: left; background-color: transparent">&#160;</p><div>

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</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: left; background-color: transparent">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: left; background-color: transparent"></p><div>

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</div><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%">
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</div><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%">
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</div><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%">
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</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent"><i>Risks Related
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</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">Risks and uncertainties
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</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">&#160;</p><div>

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</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent"><i>Risks Related
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</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">Risks and uncertainties
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</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">&#160;</p><div>

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</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">&#160;</p><div>

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</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: left; background-color: transparent">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: left; background-color: transparent"></p><div>

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</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">&#160;</p><div>

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</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">&#160;</p><div>

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</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">&#160;</p><div>

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</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: left; background-color: transparent">&#160;</p><div>

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</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: left; background-color: transparent">&#160;</p><div>

</div><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%">
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</div><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%">
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</div><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%">
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</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">&#160;</p><div>

</div><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%">
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</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">&#160;</p><div>

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</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">&#160;</p><div>

</div><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%">
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</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: left; background-color: transparent">&#160;</p><div>

</div><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%">
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</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">&#160;</p><div>

</div><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%">
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</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">&#160;</p><div>

</div><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%">
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</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">&#160;</p><div>

</div><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%">
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</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">&#160;</p><div>

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</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">&#160;</p><div>

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</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">&#160;</p><div>

</div><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%">
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</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">&#160;</p><div>

</div><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%">
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</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">&#160;</p><div>

</div><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%">
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</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent"><i>Risks Related
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</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">Risks and uncertainties
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</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">&#160;</p><div>

</div><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%">
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    <td style="text-align: justify; font-weight: normal"><span style="font-size: 10pt">We are subject to a variety of laws and regulations including intellectual property, competition, consumer protection, product safety, and social benefits in Japan, which is our largest market. See &#8220;Item 3. Key Information&#8212;Risk Factors&#8212;Risks Related to Doing Business in Japan&#8212;We are subject to a variety of laws and regulations including intellectual property, competition, consumer protection, product safety, and social benefits in Japan, which is our largest market.&#8221;&#160;</span></td></tr>
  </table><div>
</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">&#160;</p><div>

</div><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%">
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</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent"><span style="text-decoration:underline">Risks Related
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</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">Risks and uncertainties
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</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">&#160;</p><div>

</div><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%">
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  </table><div>
</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent"></p><div>

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</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">&#160;</p><div>

</div><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%">
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</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">&#160;</p><div>

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</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">&#160;</p><div>

</div><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%">
  <tr style="vertical-align: top; background-color: Transparent">
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    <td style="width: 24px; text-align: justify; font-weight: normal"><span style="font-size: 10pt">&#9679; &#160;</span></td>
    <td style="text-align: justify; font-weight: normal"><span style="font-size: 10pt">The Holding Foreign Companies Accountable Act and the Accelerating Holding Foreign Companies Accountable Act call for additional and more stringent criteria to be applied to emerging market companies upon assessing the qualification of their auditors, especially the non-U.S. auditors who are not inspected by the Public Company Accounting Oversight Board of the United States (the &#8220;PCAOB&#8221;). These developments could add uncertainties to our offering and listing on the Nasdaq Capital Market and Nasdaq may determine to delist our securities if the PCAOB determines that it cannot inspect or fully investigate our auditor, which may cause the value of our securities to decline or become worthless. See &#8220;Item 3. Key Information&#8212;D. Risk Factors&#8212;Risks Related to Our Ordinary Shares&#8212;The &#8220;Holding Foreign Companies Accountable Act&#8221; and the &#8220;Accelerating Holding Foreign Companies Accountable Act&#8221; call for additional and more stringent criteria to be applied to emerging market companies upon assessing the qualification of their auditors, especially the non-U.S. auditors who are not inspected by the Public Company Accounting Oversight Board of the United States (the &#8220;PCAOB&#8221;). These developments could add uncertainties to our offering and listing on the Nasdaq Capital Market and Nasdaq may determine to delist our securities if the PCAOB determines that it cannot inspect or fully investigate our auditor, which may cause the value of our securities to decline or become worthless.&#8221;&#160;</span></td></tr>
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    <td style="width: 24px; text-align: left; font-weight: normal">&#160;</td>
    <td style="width: 24px; text-align: justify; font-weight: normal"><span style="font-size: 10pt">&#9679;&#160;</span></td>
    <td style="text-align: justify; font-weight: normal"><span style="font-size: 10pt">As a foreign private issuer, we are not subject to certain U.S. securities law disclosure requirements that apply to a domestic U.S. issuer, which may limit the information publicly available to our shareholders. See &#8220;Item 3. Key Information&#8212;D. Risk Factors&#8212;Risks Related to and Our Ordinary Shares&#8212;As a foreign private issuer, we are not subject to certain U.S. securities law disclosure requirements that apply to a domestic U.S. issuer, which may limit the information publicly available to our shareholders.&#8221;&#160;</span></td></tr>
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</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">&#160;</p><div>

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    <td style="width: 24px; text-align: justify; font-weight: normal"><span style="font-size: 10pt">&#9679;&#160;</span></td>
    <td style="text-align: justify; font-weight: normal"><span style="font-size: 10pt">We do not intend to pay dividends for the foreseeable future. See &#8220;Item 3. Key Information&#8212;D. Risk Factors&#8212;Risks Related to and Our Ordinary Shares&#8212;We do not intend to pay dividends for the foreseeable future&#8221;.&#160;</span></td></tr>
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</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent"><b>Risks Related
to Our Business</b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent"><b><i>&#160;</i></b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent"><b><i>We operate
in highly competitive markets, and the scale and resources of some of our competitors may allow them to compete more effectively than
we can, which could result in a loss of our market share and a decrease in our net revenues and profitability.</i></b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">We design and manufacture
wheelchairs and living aids products. These industries are highly competitive in the markets where we compete, mainly Japan and the PRC.
We compete in various aspects, including brand recognition, value for money, user experience, breadth of product and service offerings,
product functionality and quality, sales and distribution, supply chain management, customer loyalty, and talents, among others. Intensified
competition may result in pricing pressures and reduced profitability and may impede our ability to achieve sustainable growth in our
revenues or cause us to lose market share. Our competitors may also engage in aggressive and negative marketing or public relations strategies
which may harm our reputation and increase our marketing expenses. Any of these results could substantially harm our results of operations.</p><div>

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</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">Some of our existing
and potential competitors enjoy substantial competitive advantages, including: longer operating history, the capability to leverage their
sales efforts and marketing expenditures across a broader portfolio of products, more established relationships with a larger number of
suppliers, contract manufacturers and channel partners, access to larger and broader user bases, greater brand recognition, greater financial,
research and development, marketing, distribution and other resources, more resources to make investments and acquisitions, larger intellectual
property portfolios, and the ability to bundle competitive offerings with other products and services. We cannot assure you that we will
compete with them successfully.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white"><b><i>&#160;</i></b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white"><b><i>A significant portion
of our revenue is concentrated on one large customer, and we do not have a long-term agreement with this key customer and rely upon our
longstanding relationship with them. If we lose this customer, our results of operations will be adversely and materially impacted.</i></b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: left; background-color: transparent">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white">Our customers consist
solely of qualified dealers. We have one large customer, Nissin, with whom we generated substantial revenue each year. For the fiscal
years ended September 30, 2023, 2022 and 2021, Nissin and its wholly owned subsidiaries together represented approximately 78.2%, <span style="background-color: white">80.5%
and 83.2%</span> of the Company&#8217;s total sales, respectively. We do not have a long-term agreement with Nissin, and our sales framework
contract with Nissin, which automatically renews every year, does not require Nissin to purchase any products from us. We rely primarily
upon our goodwill and past performance to sustain our business relationship with Nissin. Although we have had a stable relationship with
Nissin for more than ten years and strive to maintain our relationship, there is no guarantee that such relationship will not deteriorate
or be terminated in the future. Our results of operations will be adversely and materially impacted if Nissin reduces or stops their purchases
from us.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white"><b><i>A disruption, termination
or alteration of the supply of materials or components due to natural disasters, political and economic turmoil, and widespread disease
or pandemics (such as the recent COVID-19 pandemic) could materially adversely affect the sales of our products.</i></b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">Our business depends
on the supply of manufacturing materials and components such as tubing, cushions, electric components and various types of wheels from
certain parts manufacturers. We are reliant on a consistent supply of materials and components in order to maintain our manufacturing
capability. If these suppliers experience production delays, we may receive a lower allocation of materials and parts than anticipated,
or if the quality or design of their materials and parts changes, or if these manufacturers implement recalls, we could incur substantive
costs or disruptions to our business, which could have a material adverse effect on our net sales, financial condition, profitability
and cash flows.&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white"><b><i>&#160;</i></b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">In addition, volatility
in the financial markets generally could impact the financial viability of our suppliers, or could cause them to exit certain business
lines, or change the terms on which they are willing to provide products. Further, any changes in quality or design, capacity limitations,
shortages of raw materials or other problems could result in shortages or delays in the supply of certain wheelchair parts to us. Our
business, operating results and financial condition could suffer if our suppliers reduce output or introduce new parts that are incompatible
with our current wheelchair designs or manufacturing process.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Further, conditions such as public health crises
could impair our ability to procure necessary materials. Such public health crises may also increase the cost of these materials. For
example, an outbreak of a new strain of coronavirus in Wuhan, China (&#8220;COVID-19&#8221;) resulted in widespread quarantines and travel
bans issued by the Chinese government for a certain period of time in 2020. Such quarantines and travel bans have had a substantial impact
on our corporate operations in China and our operational results and our revenues in 2020 were materially and adversely impacted. There
has been a resurgence of the COVID-19 pandemic in China since early 2022, which has caused disruptions in our operations. In early December
2022, China announced a nationwide loosening of its zero-COVID policy, and most of the travel restrictions and quarantine requirements
were lifted since December 2022. Although there were significant surges of COVID-19 cases in many cities in China after the lifting of
these restrictions, the spread of COVID-19 slowed down and it has been mostly under control since January 2023, and the Company&#8217;s
business operations have recovered to the level prior to the COVID-19 pandemic. Therefore, our revenue (excluding the impact of foreign
currency translation) increased by 11.2% during the fiscal year ended September 30, 2023.</p><div>
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</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">Although, the spread
of the COVID-19 pandemic was mostly under control as of the date of this Annual Report, the extent of the future impact of COVID-19 is
still highly uncertain and cannot be predicted, and we may have to scale back again in the future. If the pandemic persists, commercial
activities throughout the world could be further curtailed with decreased consumer spending, business operation disruptions, interrupted
supply chains, difficulties in travel, and reduced workforces. As such, the extent to which the COVID-19 pandemic may impact our operations
and financial results in the long-run will depend on its further developments in China and worldwide, which we cannot predict with a reasonable
degree of certainty.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent"><b><i>&#160;</i></b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent"><b><i>Increases
in the price of raw materials or impact of currency value fluctuations could impact our ability to sustain and grow earnings. </i></b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">Our manufacturing
processes consume substantive amounts of raw materials, the costs of which may be subject to worldwide supply and demand factors, as well
as other factors beyond our control such as financial market trends. Raw material price fluctuations may adversely affect our results.
We purchase significant amounts of aluminum, steel, plastics, titanium alloys, plastic, as well as other commodity-sensitive raw materials
annually. In particular, in the past years, steel and aluminum prices have experienced volatility which has been unforeseen and unexpected.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">Although the amount
of our sales and costs denominated in foreign currencies is focused on Japan currently, our business strategy will require us to increase
our international reaches and sales in the future, which would increase our exposure to risks of doing business on a global scale, including
fluctuations in foreign currencies, changes in the economic strength of the countries in which we do business, difficulties in enforcing
contractual obligations and intellectual property rights, burdens of complying with a wide variety of international export and import
laws and social, political and economic instability. In particular, changes in currency values and tariff policies in foreign countries
could also impact the level of competition in our major market such as Japan, as international products may become less costly due to
relative conversion rates amongst different currencies. Further, commodity pricing and currency exchange rates may fluctuate significantly
in the future. Such fluctuations could have a material effect on our results of operations, financial position and cash flows and impact
the comparability of our results between financial periods.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent"><b><i>&#160;</i></b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent"><b><i>Our business
depends on the performance of dealers and disruptions within our dealer network could have a negative effect on our business. </i></b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">We sell our products
through a network of qualified dealers, many of whom also resell products of our competitors. Our business is therefore affected by our
ability to establish new relationships and maintain relationships with existing dealers. The geographic coverage of our dealers and their
individual business conditions can affect the ability of our dealers to sell our products to end customers. We do not establish exclusivity
clauses with dealers in order to strengthen our bargaining power. We usually do not enter into any long-term business agreements with
our dealers and we strive to maintain good relationship with our dealers. We can provide no assurance that we will be able to maintain
such goodwill with our dealers and renew our dealer agreements on favorable terms, if at all.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: left; background-color: transparent">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">Our largest dealer,
Nissin, and its wholly-owned subsidiaries together represented approximately 78.2%,
80.5% and 83.2% of our revenues for the fiscal years ended September 30, 2023, 2022 and 2021, respectively. The performance of this dealer
is extremely important to us. Although we have strived to maintain a good relationship with this dealer, there is no guarantee that such
relationship will not deteriorate or be terminated in the future. There may be consolidation and changes in the dealership landscape over
time which could affect the performance of our existing dealers. Thus, if we are unable to secure business relationship with our existing
dealers or recruit more reputable and qualified dealers, our results of operations may be adversely and materially impacted. If we are
unable to renew our contracts with one or more of our largest dealers or re-negotiate an agreement under the same or more advantageous
terms, our sales and results of operations could be adversely affected.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent"><b><i>Our products
are subject to inherent risks related to product liability and personal injury claims.</i></b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">We, as a company
manufacturing wheelchairs and living aids products, are exposed to risks inherent in the manufacturing and distribution of medical devices,
such as with respect to improper constructions, adequacy of warnings, and unintended uses of our products. In addition, product liability
claims may be asserted against us with respect to any of the products we sell and as a manufacturer, we are required to pay for damages
for any successful product liability claim against us, although we may have the right under applicable laws, rules and regulations to
recover from the relevant third parties for compensation in connection with a product liability claim. If we are found liable for product
liability claims, we could be required to pay substantial monetary damages. Furthermore, even if we successfully defend ourselves against
this type of claim, we could be required to spend significant management, financial and other resources, which could disrupt our business,
and our reputation as well as our brand name may also suffer.</p><div>

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</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">We do not carry
product liability insurance coverage for products sold in countries where product liability insurance is not required, including our two
largest markets, Japan and China. Further, we may not be able to maintain product liability insurance for our products sold in overseas
markets at a reasonable cost or in sufficient amounts to protect us against losses due to liability, or such insurance coverage may not
be sufficient to cover all losses. A successful product liability claim or series of claims brought against us could adversely affect
our business, operating results, and financial condition.&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">Further, regardless
of merit or eventual outcome, product liability claims may result in impairment of our business reputation, costs due to related litigation,
distraction of management&#8217;s attention from our primary business, initiation of investigations by regulators, substantial monetary
awards to customers or other claimants, the inability to commercialize our product candidates and decreased demand for our product candidates,
if authorized for commercial sale. We, like many other similar companies in China, generally do not carry product liability insurance.
Currently, we only maintain product liability insurance for certain wheelchair products sold to a dealer located in the U.S. As a result,
any imposition of product liability could materially harm our business, financial condition and results of operations. In addition, we
do not have any business interruption insurance due to the limited coverage of any available business interruption insurance in China,
and as a result, any business disruption or natural disaster could severely disrupt our business and operations and significantly decrease
our revenue and profitability.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent"><b><i>We may not
be able to hire and retain qualified personnel to support our growth and if we are unable to retain or hire these personnel in the future,
our ability to improve our products and implement our business objectives could be adversely affected.</i></b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">We must attract,
recruit and retain a sizeable workforce of technically competent employees. Competition for senior management and personnel in the PRC
is intense and the pool of qualified candidates in the PRC is limited. We may not be able to retain the services of our senior executives
or personnel, or attract and retain high-quality senior executives or personnel in the future. This failure could materially and adversely
affect our future growth and financial condition.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: left; background-color: transparent">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent"><b><i>Our success
depends on our ability to increase awareness of our brands and develop customer loyalty</i></b>.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent"><b><i>&#160;</i></b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">Our portfolio of
both wheelchairs and living aids products is comprised of quality products. Our brands are integral to our sales and marketing efforts.
We believe that maintaining and enhancing our brand name recognition in a cost-effective manner is critical to achieving widespread acceptance
of our current and future products and is an important element in our effort to increase our customer base. Successful promotion of our
brand names will depend largely on our marketing efforts and ability to provide reliable and quality products at competitive prices. Brand
promotion activities may not necessarily yield increased revenue, and even if they do, any increased revenue may not offset the expenses
we will incur in marketing activities. If we fail to successfully promote and maintain our brand, or if we incur substantial expenses
in an unsuccessful attempt to promote and maintain our brands, we may fail to attract new customers or retain our existing customers,
in which case our business, operating results and financial condition, would be materially adversely affected.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: left; background-color: transparent">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent"><b><i>We require
various approvals, licenses, permits and certifications to operate our business. If we fail to obtain or renew any of these approvals,
licenses, permits or certifications, it could materially and adversely affect our business and results of operations.</i></b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: left; text-indent: 0.25in; background-color: transparent">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">In accordance with
the laws and regulations in the jurisdictions in which we operate, we are required to maintain various approvals, licenses, permits and
certifications in order to operate our business or engage in the business we plan to enter into. Complying with such laws and regulations
may require substantial expenses, any non-compliance may expose us to liability. In the event of that government authorities consider
us to be in non-compliance, we may have to incur significant expenses and divert substantial management time to rectify the incidents.
If we fail to obtain all the necessary approvals, licenses, permits and certifications, we may be subject to fines or the suspension of
operations of the facilities that do not have the requisite approvals, licenses, permits or certifications, which would adversely affect
our reputation, business and results of operations. See &#8220;Item 4. Information on the Company&#8212;B. Business Overview&#8212;Regulations&#8221;
for further details on the requisite approvals license permits and certifications.</p><div>

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</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent"><b><i>Adverse publicity
associated with our products, materials or network marketing program, or those of similar companies, could harm our financial condition
and operating results.</i></b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">The results of
our operations may be significantly affected by the public&#8217;s perception of our product and similar companies. This perception is
dependent upon opinions concerning:</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">&#160;</p><div>

</div><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%">
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  </table><div>
</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 2.5pt; background-color: transparent">&#160;</p><div>

</div><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%">
  <tr style="vertical-align: top; background-color: Transparent">
    <td style="width: 24px; text-align: left; font-weight: normal">&#160;</td>
    <td style="width: 24px; text-align: left; font-weight: normal"><span style="font-size: 10pt">&#9679;</span></td>
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  </table><div>
</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 2.5pt; background-color: transparent">&#160;</p><div>

</div><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%">
  <tr style="vertical-align: top; background-color: Transparent">
    <td style="width: 24px; text-align: left; font-weight: normal">&#160;</td>
    <td style="width: 24px; text-align: left; font-weight: normal"><span style="font-size: 10pt">&#9679;</span></td>
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</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">Adverse publicity
concerning any actual or purported failure to comply with applicable laws and regulations regarding product claims and advertising, good
manufacturing practices, or other aspects of our business, whether or not resulting in enforcement actions or the imposition of penalties,
could have an adverse effect on our goodwill and could negatively affect our sales and ability to generate revenue. In addition, our consumers&#8217;
perception of the safety and quality of products and ingredients as well as similar products and distributed by other companies can be
significantly influenced by media attention, publicized scientific research or findings, widespread product liability claims and other
publicity concerning our products or ingredients or similar products and ingredients distributed by other companies. Adverse publicity,
whether or not accurate or resulting from consumers&#8217; use or misuse of our products, that associates consumption of our products
or ingredients or any similar products or ingredients with illness or other adverse effects, questions the benefits of our or similar
products or claims that any such products are ineffective, inappropriately labeled or have inaccurate instructions as to their use, could
negatively impact our reputation or the market demand for our products.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent"><b><i>&#160;</i></b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent"><b><i>If Changzhou
Zhongjin or Taizhou Zhongin were to lose their certification as a New and High-Tech Enterprise, we could face higher tax rates than we
currently pay for much of our revenues.</i></b>&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: left; background-color: transparent"><b><i>&#160;</i></b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">Changzhou Zhongjin
and Taizhou Zhongjin were approved as New and High Tech Enterprises (&#8220;NHTE&#8221;) in November 2018 and 2019, respectively. The
NHTE status is valid for three years and may be renewed upon expiration, and entitles Changzhou Zhongjin and Taizhou Zhongjin to a favorable
tax rate of 15%, rather than the unified rate of 25%. Changzhou Zhongjin and Taizhou Zhongjin successfully renewed their NHTE status in
November 2021 and 2022, respectively. For the fiscal years ended September 30, 2023, 2022 and 2021, the taxes payable by us would have
increased by $374,530, $270,220 and $284,786, respectively, if Changzhou Zhongjin and Taizhou Zhongjin were not certified as NHTE. In
the event Changzhou Zhongjin or Taizhou Zhongjin were to lose the benefit of the favorable tax rate in the future, we could see significant
increases in the amount of taxes we pay, meaning that our operating results could be materially harmed, even in the absence of a decrease
in our operations.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent"><b><i>&#160;</i></b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent"><b><i>We have limited
sources of working capital and will need substantial additional financing.</i></b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">The working capital
required to implement our business strategy and R&amp;D efforts will most likely be provided by funds obtained through offerings of our
equity, debt, debt-linked securities, and/or equity-linked securities, and revenues generated by us. No assurance can be given that we
will have revenues sufficient to sustain our operations or that we would be able to obtain equity/debt financing in the current economic
environment. If we do not have sufficient working capital and are unable to generate sufficient revenues or raise additional funds, we
may delay the completion of or significantly reduce the scope of our current business plan; delay some of our development and clinical
or marketing efforts; postpone the hiring of new personnel; or, under certain dire financial circumstances, substantially curtail or cease
our operations.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent"></p><div>

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</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">Our inability to
obtain sufficient additional financing would have a material adverse effect on our ability to implement our business plan and, as a result,
could require us to significantly curtail or potentially cease our operations. As of September 30, 2023, we had cash of approximately
$6.9 million and short-term investments of $9.8 million, total current assets of approximately $31.1 million and total current liabilities
of approximately $8.9 million. We may need to engage in capital-raising transactions in the near future. Such financing transactions may
well cause substantial dilution to our shareholders and could involve the issuance of securities with rights senior to the outstanding
shares. Our ability to complete additional financings is dependent on, among other things, the state of the capital markets at the time
of any proposed offering, market reception of the Company and the likelihood of the success of its business model and offering terms.
There is no assurance that we will be able to obtain any such additional capital through asset sales, equity or debt financing, or any
combination thereof, on satisfactory terms or at all. Additionally, no assurance can be given that any such financing, if obtained, will
be adequate to meet our capital needs and to support our operations. If we do not obtain adequate capital on a timely basis and on satisfactory
terms, our revenues and operations and the value of our Ordinary Shares and Ordinary Share equivalents would be materially negatively
impacted and we may cease our operations.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent"><b><i>We are dependent
on certain key personnel and loss of these key personnel could have a material adverse effect on our business, financial condition and
results of operations.</i></b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">Our success is,
to a certain extent, attributable to the management, sales and marketing, and research and development expertise of key personnel. We
are dependent upon the services of Mr. Erqi Wang, our President, Chief Executive Officer, Chairman of the Board, for the continued growth
and operation of our Company, due to his industry experience, technical expertise, as well as his personal and business contacts in the
PRC. Additionally, Mr. Erqi Wang, performs key functions in the operation of our business as our Chief Engineer. We may not be able to
retain Mr. Erqi Wang for any given period of time. Although we have no reason to believe that Mr. Erqi Wang will discontinue his services
with us or Changzhou Zhongjin, the interruption or loss of his services would adversely affect our ability to effectively run our business
and pursue our business strategy as well as our results of operations. We do not carry key man life insurance for any of our key personnel,
nor do we foresee purchasing such insurance to protect against the loss of key personnel.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white"><b><i>We source our raw
materials used for manufacturing from a limited number of suppliers. If we lose one or more of the suppliers, our operation may be disrupted,
and our results of operations may be adversely and materially impacted.</i></b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">For the fiscal
year ended September 30, 2023, no supplier accounted for more than 10% of the Company&#8217;s total purchases. For the fiscal year ended
September 30, 2022, one supplier accounted for 10% of the Company&#8217;s total purchases. For the fiscal year ended September 30, 2021,
one supplier accounted for 15.7% of the Company&#8217;s total purchases. If we lose suppliers and are unable to swiftly engage new suppliers,
our operations may be disrupted or suspended, and we may not be able to deliver products to our customers on time. We may also have to
pay a higher price to source from a different supplier on short notice. While we are actively searching for and negotiating with new suppliers,
there is no guarantee that we will be able to locate appropriate new suppliers or supplier merger targets in our desired timeline. As
such, our results of operations may be adversely and materially impacted.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent"><b><i>Although
we do not own or control our distributors, the actions of these distributors may affect our business operations or our reputation in the
marketplace.</i></b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">Our distributors
are independent from us, and as such, our ability to effectively manage their activities is limited. Distributors could take any number
of actions that could have material adverse effects on our business. If we fail to adequately manage our distribution network or if distributors
do not comply with our distribution agreements, our corporate image could be tarnished among end customers, disrupting our sales and revenues.
Furthermore, we could be liable for actions taken by our distributors, including any violations of applicable law in connection with the
marketing or sale of our products, including China&#8217;s anti-corruption laws. Recently, the Chinese government has increased its anti-bribery
efforts in the healthcare sector in recent years to reduce improper payments received by hospital administrators and doctors in connection
with the purchase of pharmaceutical products and medical devices. Our distributors may violate these laws or otherwise engage in illegal
practices with respect to their sales or marketing of our products. If our distributors violate these laws and the authority determines
that we are responsible for our distributors&#8217; illegal activities, then we could be required to pay damages or fines, which could
materially and adversely affect our financial condition and results of operations. In addition, our brand and reputation, our sales activities
or the price of our shares could be adversely affected if our company becomes the target of any negative publicity as a result of actions
taken by our distributors.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent"></p><div>

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</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: left; background-color: transparent"><b><i>Our success
depends on our ability to protect our intellectual property.</i></b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">Our success depends
on our ability to obtain and maintain patent protection for products developed utilizing our technologies, in the PRC and in other countries,
and to enforce these patents. There is no assurance that any of our existing and future patents will be held valid and enforceable against
third-party infringement or that our products will not infringe any third-party patent or intellectual property. We own approximately
119 patents and have filed approximately 13 additional patent applications with the Patent Administration Department of the PRC; however,
there is no assurance that our filed patent applications will be granted.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">Any patents relating
to our technologies may not be sufficiently broad to protect our products. In addition, our patents may be challenged, potentially invalidated
or potentially circumvented. Our patents may not afford us protection against competitors with similar technology or permit the commercialization
of our products without infringing third-party patents or other intellectual property rights.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">We also rely on
or intend to rely on our trademarks, trade names and brand names to distinguish our products from the products of our competitors, and
have registered or will apply to register a number of these trademarks. However, third parties may oppose our trademark applications or
otherwise challenge our use of the trademarks. In the event that our trademarks are successfully challenged, we could be forced to rebrand
our products, which could result in loss of brand recognition and could require us to devote resources to advertising and marketing these
new brands. Further, our competitors may infringe our trademarks, or we may not have adequate resources to enforce our trademarks.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">In addition, we
also have trade secrets, non-patented proprietary expertise and continuing technological innovation that we shall seek to protect, in
part, by entering into confidentiality agreements with licensees, suppliers, employees and consultants. These agreements may be breached
and there may not be adequate remedies in the event of a breach. Disputes may arise concerning the ownership of intellectual property
or the applicability of confidentiality agreements. Moreover, our trade secrets and proprietary technology may otherwise become known
or be independently developed by our competitors. If patents are not issued with respect to products arising from research, we may not
be able to maintain the confidentiality of information relating to these products.&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: left; background-color: transparent">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent"><b><i>Our business
is subject to complex and evolving foreign laws and regulations where we sell our products; these laws and regulations are subject to
change and uncertain interpretation, and could result in claims, changes to our business practices, monetary penalties, increased cost
of operations or declines in sales.</i></b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white">We are subject to a variety
of foreign laws and regulations in the countries where we sell our products, including intellectual property, competition, consumer protection,
product safety, and social benefits. Furthermore, the introduction of new products, such as oxygen concentrators and electric wheelchairs,
in our existing markets and the expansion of our business to other countries may subject us to additional laws and regulations, among
others resulting from the need to obtain additional licenses and approvals to conduct our businesses as envisioned. In addition, the application
or interpretation of these laws and regulations is not clear in some jurisdictions, which could make compliance more costly. Moreover,
if third parties we work with, such as distributors and other business partners, violate applicable laws or our policies, such violations
may result in joint or secondary liability for us.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: left; background-color: transparent"><b><i>&#160;</i></b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: left; background-color: transparent"><b><i>Our expansion
into new product categories exposes us to new challenges and more risks.</i></b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">We strive to continue
to expand and diversify product offerings. Expanding into new product categories involves new risks and challenges. Beginning in 2018,
we started to explore the markets for electric wheelchairs and other living aids products such as oxygen concentrators and bathing machines.
As of the date of this Annual Report, our electric wheelchairs and livings aids products are only sold to a few selected customers to
test the markets for these products. Our lack of experience in the design and production of new products subject us to challenges in meeting
regulatory requirements for these products. In January 2020, one of our new products, a molecular oxygen concentrator, did not meet the
requirements specified in the &#8220;Safety Requirements for Medical Oxygen Concentrators&#8221; and product technical requirements of
&#8220;Medical Molecular Sieve Oxygen Generators&#8221; stipulated under the under Article 24 of Regulations on Supervision and Administration
of Medical Devices (Revision 2017) of China. Such failure has resulted in delays of our planned roll-out of this new product. Our lack
of familiarity with new products and the lack of relevant customer data relating to these products also make it more difficult for us
to anticipate user demand and preferences.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent"></p><div>

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</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">Furthermore, we
may misjudge market demand, resulting in inventory buildup and possible inventory write-downs. We may not be able to effectively control
our costs and expenses in rolling out these new product categories and scenarios. We may have certain quality issues and experience higher
return rates on new products, receive more customer complaints and face costly product liability claims, such as injury allegedly or actually
caused by our products, which would harm our brand and reputation as well as our financial performance. We may need to price our new products
more aggressively to penetrate new markets, and gain market share or remain competitive. It may be difficult for us to achieve profitability
in the new product categories and our profit margin, if any, may be lower than we anticipate, which would adversely affect our overall
profitability and results of operations.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: left; background-color: transparent">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent"><b><i>We may fail
to effectively develop and commercialize new products, which could materially and adversely affect our business, financial condition,
results of operations and prospects.</i></b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">The wheelchair
and living aids markets are developing rapidly, and related technology trends are constantly evolving. This results in the frequent introduction
of new products and services, relatively short product design cycles and significant price competition. Consequently, our future success
depends on our ability to anticipate technology development trends and identify, develop and commercialize in a timely and cost-effective
manner. Our new and advanced products must also meet our customers evolving demand over time. Moreover, it may take an extended period
of time for our new products to gain market acceptance, if at all, due to general slow responsiveness of wheelchair and living aids markets.
Furthermore, as the life cycle for a product matures, the average selling price generally decreases. In the future, we may be unable to
offset the effect of declining average sales prices through increased sales volume and controlling product costs. Lastly, due to litigious
nature of medical devices, problems may arise regarding regulatory, intellectual property, product liability or other issues that may
affect the product&#8217;s continued commercial viability.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent"><b><i>Our business
may be adversely impacted by product defects. </i></b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent"><b><i>&#160;</i></b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">Product defects
can occur throughout the product development, design and manufacturing processes or as a result of our reliance on third parties for components,
raw materials, and manufacturing. Any product defects or any other failure of our products or substandard product quality could harm our
reputation and result in adverse publicity, lost revenues, delivery delays, product recalls, relationships with our network partners and
other business partners, product liability claims, administrative penalties, harm to our brand and reputation, and significant warranty
and other expenses, and could have a material adverse impact on our business, financial condition, operating results and prospects. Currently,
since we implement strict quality control procedures and the majority of our products are manual wheelchairs that have relatively simple
mechanical structures, we have not incurred significant warranty costs. Our warranty costs for the fiscal years ended September 30, 2023,
2022 and 2021 were $nil. However, our warranty cost may increase in the future if we sell more products with more complex mechanical structures
such as electric wheelchairs.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent"><b><i>If we fail
to maintain an effective quality control system, our business could be materially and adversely affected.</i></b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: left; background-color: transparent">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">We place great
emphasis on product quality and adhere to stringent quality control measures and have obtained quality control certifications for our
products. To meet our customers&#8217; requirements and expectations for the quality and safety of our products, we have adopted a stringent
quality control system to ensure that every step of the production process is strictly monitored and managed. Failure to maintain an effective
quality control system or to obtain or renew our quality standards certifications may result in a decrease in demand for our products
or cancellation or loss of purchase orders from our customers. Moreover, our reputation could be impaired. As a result, our business and
results of operations could be materially and adversely affected.&#160;</p><div>

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</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white"><b><i>We rely on third-party
logistics service providers to deliver our products. Disruption in logistics may prevent us from meeting customer demand and our business,
results of operations and financial condition may suffer as a result.</i></b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: left; background-color: white">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white">We engage third-party
logistics service providers to deliver our products from our warehouses to our distributors. Disputes with or termination of our contractual
relationships with one or more of our logistics service providers could result in delayed delivery of products or increased costs. There
can be no assurance that we can continue or extend relationships with our current logistics service providers on terms acceptable to us,
or that we will be able to establish relationships with new logistics service providers to ensure accurate, timely and cost-efficient
delivery services. If we are unable to maintain or develop good relationships with our preferred logistics service providers, it may inhibit
our ability to offer products in sufficient quantities, on a timely basis, or at prices acceptable to our consumers. If there is any breakdown
in our relationships with our preferred logistics service providers, we cannot assure you that no interruptions in our product delivery
occur or that they would not materially and adversely affect our business, prospects and results of operations.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">As we do not have
any direct control over these logistics service providers, we cannot guarantee their quality of service. In addition, services provided
by these logistics service providers could be interrupted by unforeseen events beyond our control, such as poor handling provided by these
logistics service providers, natural disasters, pandemics, adverse weather conditions, riots and labor strikes. If there is any delay
in delivery, damage to products or any other issue, we may lose customers and sales and our brand image may be tarnished.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent"><b>&#160;</b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent"><b><i>Our production
facilities may be unable to maintain efficiency, encounter problems in ramping up production or otherwise have difficulty meeting our
production requirements.</i></b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">Our future growth
will depend upon our ability to maintain efficient operations at our existing production facilities and our ability to expand our production
capacity as needed. The average utilization rate of our production lines was 75%, 77% and 79% for the fiscal years ended September 30,
2023, 2022 and 2021, respectively. The utilization rate of our production facilities depends primarily on the demand for our products
and the availability and maintenance of our equipment but may also be affected by other factors, such as the availability of employees,
seasonal factors and changes in environmental laws and regulations. In order to meet our customers&#8217; demands and advancements in
technology, we maintain and upgrade our equipment periodically. If we are unable to maintain our production facilities&#8217; efficiency,
we may be unable to fulfill our purchase orders in a timely manner, or at all. This would negatively impact our reputation, business and
results of operations.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent"><b><i>The global
coronavirus COVID-19 pandemic has caused significant disruptions in our business, which may continue to materially and adversely affect
our results of operations and financial condition.</i></b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: left; background-color: transparent"><b><i>&#160;</i></b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">On March 11, 2020, the World Health Organization
declared the COVID-19 outbreak a global pandemic. Many businesses and social activities in China and other countries and regions were
severely disrupted in 2020, including those of our suppliers, customers and employees. This pandemic has also caused market panics, which
materially and negatively affected the global financial markets, such as the plunge of global stocks on major stock exchanges in March
2020. Such disruption and slowdown of the world&#8217;s economy in 2020 and beyond had, and may continue to have, a material adverse effect
on our results of operations and financial condition. We and our customers experienced significant business disruptions and suspension
of operations due to quarantine measures to contain the spread of the pandemic, which caused shortage in the supply of raw materials,
reduced our production capacity, increased the likelihood of default from our customers and delayed our product delivery. All of these
had resulted in a material adverse effect on our results of operations and financial condition in the fiscal year 2020. In early December
2022, China announced a nationwide loosening of its zero-COVID policy, and most of the travel restrictions and quarantine requirements
were lifted since December 2022. Although there were significant surges of COVID-19 cases in many cities in China after the lifting of
these restrictions, the spread of COVID-19 slowed down and it has been mostly under control since January 2023, and the Company&#8217;s
business operations have recovered to the level prior to the COVID-19 pandemic. Therefore, our revenue (excluding the impact of foreign
currency translation) increased by 11.2% during the fiscal year ended September 30, 2023.</p><div>
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</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">Despite the Company&#8217;s
business operations recovery from the COVID-19 pandemic, the future impact of COVID-19 is still highly uncertain and cannot be predicted,
and the extent to which the COVID-19 pandemic may impact our business, operations and financial results will depend on numerous evolving
factors that the Company cannot accurately predict at this time, including the uncertainty on the potential resurgence of the COVID-19
cases in China, the continual spread of the virus globally, especially in Japan, the Company&#8217;s major international market, and the
instability of local and global government policies and restrictions. We are closely monitoring the development of the COVID-19 pandemic
and continuously evaluating any further potential impact on our business, results of operations and financial condition. If the pandemic
persists or escalates, we may be subject to further negative impact on our business operations and financial condition.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent"><b>Risks Related
to Our Corporate Structure</b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent"><i>We control and
receive the economic benefits of the business operations of the VIE through the VIE Agreements among our WFOE, the VIE and the VIE&#8217;s
shareholders to operate our business solely because we met the conditions for consolidation of the VIE under U.S. GAAP for accounting
purpose; however, the VIE Agreements have not been tested in a court of law and are subject to significant risks, as set forth in the
following risk factors.</i>&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent"><b><i>If the PRC
government finds that the agreements that establish the structure for operating our businesses in China do not comply with PRC regulations
related to the relevant industries, or if these regulations or the interpretation of existing regulations change in the future, we could
be subject to severe penalties and our Ordinary Shares may decline in value or become worthless if we are unable to assert our contractual
control rights over the assets of our PRC operating entities that conduct all of our operations.</i></b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">We are a holding
company incorporated in the Cayman Islands and operate our business through Changzhou Zhongjin, a VIE entity, via a series of contractual
arrangements, as a result of which, under United States generally accepted accounting principles, the assets and liabilities of Changzhou
Zhongjin are treated as our assets and liabilities and the results of operations of Changzhou Zhongjin are treated in all aspects as if
they were the results of our operations. For a description of these contractual arrangements, see &#8220;Item 4. Information on the Company&#8212;B.
Business Overview&#8212;Business&#8212;Contractual Arrangements among WFOE, Changzhou Zhongjin and Changzhou Zhongjin&#8217;s Shareholders&#8221;
and &#8220;Related Party Transactions&#8212;Contractual Arrangements with WFOE, Changzhou Zhongjin and Its Shareholders.&#8221;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 20pt; background-color: transparent">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">In the opinion
of our PRC legal counsel, based on its understandings of the relevant PRC laws and regulations, (i) the ownership structures of Changzhou
Zhongjin and WFOE are not in violation of applicable PRC laws and regulations currently in effect; and (ii) each contract among WFOE,
Changzhou Zhongjin and its shareholders is legal, valid, binding and enforceable in accordance with its terms and applicable PRC laws.
However, our PRC legal counsel has also advised us that there are substantial uncertainties regarding the interpretation and application
of current or future PRC laws and regulations. Accordingly, the PRC regulatory authorities may ultimately take a view contrary to the
opinion of our PRC legal counsel. It is uncertain whether any new PRC laws or regulations relating to variable interest entity structures
will be adopted or if adopted, what they would provide. If we or Changzhou Zhongjin are found to be in violation of any PRC laws or regulations,
if the contractual arrangements among WFOE, Changzhou Zhongjin and its shareholders are determined as illegal or invalid by the PRC court,
arbitral tribunal or regulatory authorities, or if we or Changzhou Zhongjin fail to obtain or maintain any of the required permits or
approvals, the relevant PRC regulatory authorities would have broad discretion to take action in dealing with such violations or failures,
including:</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: left; background-color: transparent">&#160;</p><div>

</div><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%">
  <tr style="vertical-align: top; background-color: Transparent">
    <td style="width: 24px; text-align: left; font-weight: normal">&#160;</td>
    <td style="width: 24px; text-align: left; font-weight: normal"><span style="font-size: 10pt">&#9679;</span></td>
    <td style="text-align: justify; font-weight: normal"><span style="font-size: 10pt">revoking the business and/or operating licenses of WFOE or Changzhou Zhongjin;</span></td></tr>
  </table><div>
</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: left; background-color: transparent">&#160;</p><div>

</div><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%">
  <tr style="vertical-align: top; background-color: Transparent">
    <td style="width: 24px; text-align: left; font-weight: normal">&#160;</td>
    <td style="width: 24px; text-align: left; font-weight: normal"><span style="font-size: 10pt">&#9679;</span></td>
    <td style="text-align: justify; font-weight: normal"><span style="font-size: 10pt">discontinuing or restricting the operations of WFOE or Changzhou Zhongjin;</span></td></tr>
  </table><div>
</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: left; background-color: transparent">&#160;</p><div>

</div><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%">
  <tr style="vertical-align: top; background-color: Transparent">
    <td style="width: 24px; text-align: left; font-weight: normal">&#160;</td>
    <td style="width: 24px; text-align: left; font-weight: normal"><span style="font-size: 10pt">&#9679;</span></td>
    <td style="text-align: justify; font-weight: normal"><span style="font-size: 10pt">imposing conditions or requirements with which we, WFOE, or Changzhou Zhongjin may not be able to comply;</span></td></tr>
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</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: left; background-color: transparent">&#160;</p><div>

</div><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%">
  <tr style="vertical-align: top; background-color: Transparent">
    <td style="width: 24px; text-align: left; font-weight: normal">&#160;</td>
    <td style="width: 24px; text-align: left; font-weight: normal"><span style="font-size: 10pt">&#9679;</span></td>
    <td style="text-align: justify; font-weight: normal"><span style="font-size: 10pt">requiring us, WFOE, or Changzhou Zhongjin to restructure the relevant ownership structure or operations which may significantly impair the rights of the holders of our Ordinary Shares in the equity of Changzhou Zhongjin;</span></td></tr>
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</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: left; background-color: transparent">&#160;</p><div>

</div><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%">
  <tr style="vertical-align: top; background-color: Transparent">
    <td style="width: 24px; text-align: left; font-weight: normal">&#160;</td>
    <td style="width: 24px; text-align: left; font-weight: normal"><span style="font-size: 10pt">&#9679;</span></td>
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</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: left; background-color: transparent">&#160;</p><div>

</div><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%">
  <tr style="vertical-align: top; background-color: Transparent">
    <td style="width: 24px; text-align: left; font-weight: normal">&#160;</td>
    <td style="width: 24px; text-align: left; font-weight: normal"><span style="font-size: 10pt">&#9679;</span></td>
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  </table><div>
</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: left; background-color: transparent">&#160;</p><div>

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</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">The imposition
of any of these penalties would result in a material and adverse effect on our ability to conduct our business. In addition, it is unclear
what impact the PRC government actions would have on us and on our ability to consolidate the financial results of Changzhou Zhongjin
in our consolidated financial statements, if the PRC government authorities were to find our legal structure and contractual arrangements
to be in violation of PRC laws and regulations. If the imposition of any of these government actions causes us to lose our right to direct
the activities of Changzhou Zhongjin or our right to receive substantially all the economic benefits for accounting purposes and residual
returns from Changzhou Zhongjin and we are not able to restructure our ownership structure and operations in a satisfactory manner, we
would no longer be able to consolidate the financial results of Changzhou Zhongjin in our consolidated financial statements. Either of
these results, or any other significant penalties that might be imposed on us in this event, would have a material adverse effect on our
financial condition and results of operations and cause our Ordinary Shares to decline in value or become worthless.<b><i>&#160;</i></b>&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent"><b><i>We rely on
contractual arrangements with our variable interest entity and its subsidiaries in China for our business operations, which may not be
as effective in providing operational control or enabling us to derive economic benefits as through ownership of controlling equity interests.</i></b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">We rely on and
expect to continue to rely on our wholly owned PRC subsidiary&#8217;s contractual arrangements with Changzhou Zhongjin and its shareholders
to operate our business. These contractual arrangements may not be as effective in providing us with control over Changzhou Zhongjin as
ownership of controlling equity interests would be in providing us with control over, or enabling us to derive economic benefits from
the operations of Changzhou Zhongjin. Under the current contractual arrangements, as a legal matter, if Changzhou Zhongjin or any of its
shareholders executing the VIE Agreements fails to perform its, his or her respective obligations under these contractual arrangements,
we may have to incur substantial costs and resources to enforce such arrangements, and rely on legal remedies available under PRC laws,
including seeking specific performance or injunctive relief, and claiming damages, which we cannot assure you will be effective. For example,
if shareholders of a variable interest entity were to refuse to transfer their equity interests in such variable interest entity to us
or our designated persons when we exercise the purchase option pursuant to these contractual arrangements, we may have to take a legal
action to compel them to fulfill their contractual obligations.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">If (i) the applicable
PRC authorities invalidate these contractual arrangements for violation of PRC laws, rules and regulations, (ii) any variable interest
entity or its shareholders terminate the contractual arrangements or (iii) any variable interest entity or its shareholders fail to perform
their obligations under these contractual arrangements, our business operations in China would be materially and adversely affected, and
the value of your stock would substantially decrease. Further, if we fail to renew these contractual arrangements upon their expiration,
we would not be able to continue our business operations unless the then current PRC law allows us to directly operate businesses in China.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">In addition, if
any variable interest entity or all or part of its assets become subject to liens or rights of third-party creditors, we may be unable
to continue some or all of our business activities, which could materially and adversely affect our business, financial condition and
results of operations. If any of the variable interest entities undergoes a voluntary or involuntary liquidation proceeding, its shareholders
or unrelated third-party creditors may claim rights to some or all of these assets, thereby hindering our ability to operate our business,
which could materially and adversely affect our business and our ability to generate revenues.&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: left; background-color: transparent">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">All of these contractual
arrangements are governed by PRC law and provide for the resolution of disputes through arbitration in the PRC. The legal environment
in the PRC is not as developed as in some other jurisdictions, such as the United States. As a result, uncertainties in the PRC legal
system could limit our ability to enforce these contractual arrangements. In the event we are unable to enforce these contractual arrangements,
we may not be able to exert effective control over our PRC operating entities and we may be precluded from operating our business, which
would have a material adverse effect on our financial condition and results of operations.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent"></p><div>

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    </div><div style="break-before: page; margin-top: 6pt; margin-bottom: 12pt"><p style="margin: 0pt">&#160;</p></div><div>
    </div><!-- Field: /Page --><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent"><b><i>Changzhou
Zhongjin Shareholders may have potential conflicts of interest with us, which may materially and adversely affect our business and financial
condition.</i></b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">The equity interests
of Changzhou Zhongjin are held by a total of four shareholders. Their interests may differ from the interests of our Company as a whole.
They may breach, or cause Changzhou Zhongjin to breach, or refuse to renew the existing VIE Agreements, which would have a material adverse
effect on our ability to effectively control Changzhou Zhongjin and receive economic benefits from them through the VIE Agreements. Pursuant
to the VIE Agreements, the VIE shall pay service fees equal to all of its net profit after tax payments to WFOE, while WFOE has the power
to direct the activities of the VIE, which can significantly impact the VIE&#8217;s economic performance and has the right to receive
substantially all of the economic benefits of the VIE. Such contractual arrangements are designed so that the operations of the VIE are
solely for the benefit of WFOE and, ultimately, the Company. As such, under U.S. GAAP, the Company is deemed to have a controlling financial
interest in, and be the primary beneficiary of, the VIE for accounting purposes and must consolidate the VIE because it met the conditions
under U.S. GAAP to consolidate the VIE.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">The Changzhou Zhongjin
Shareholders may be able to cause the VIE Agreements to be performed in a manner adverse to us by, among other things, failing to remit
payments due under the VIE Agreements to us on a timely basis. We cannot assure you that when conflicts of interest arise, any or all
of these shareholders will act in the best interests of our Company or such conflicts will be resolved in our favor.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">Currently, we do
not have any arrangements to address potential conflicts of interest between these shareholders and our Company, except that we could
exercise our purchase option under the Share Disposal and Exclusive Option to Purchase Agreement with these shareholders to request them
to transfer all of their equity interests in Changzhou Zhongjin to a PRC entity or individual designated by us, to the extent permitted
by PRC laws. If we cannot resolve any conflict of interest or dispute between us and the Changzhou Zhongjin Shareholders, we would have
to rely on legal proceedings, which could result in the disruption of our business and subject us to substantial uncertainty as to the
outcome of any such legal proceedings.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent"><b><i>Contractual
arrangements in relation to our variable interest entity may be subject to scrutiny by the PRC tax authorities and they may determine
that we or our PRC variable interest entity owe additional taxes, which could negatively affect our results of operations and the value
of your investment.</i></b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">Under applicable
PRC laws and regulations, arrangements and transactions among related parties may be subject to audit or challenge by the PRC tax authorities
within ten years after the taxable year when the transactions are conducted. The PRC enterprise income tax law requires every enterprise
in China to submit its annual enterprise income tax return together with a report on transactions with its related parties to the relevant
tax authorities. The tax authorities may impose reasonable adjustments on taxation if they have identified any related party transactions
that are inconsistent with arm&#8217;s length principles. We may face material and adverse tax consequences if the PRC tax authorities
determine that the contractual arrangements between our WFOE, our variable interest entity Changzhou Zhongjin and the Changzhou Zhongjin
Shareholders were not entered into on an arm&#8217;s length basis in such a way as to result in an impermissible reduction in taxes under
applicable PRC laws, rules and regulations, and adjust Changzhou Zhongjin&#8217;s income in the form of a transfer pricing adjustment.
A transfer pricing adjustment could, among other things, result in a reduction of expense deductions recorded by Changzhou Zhongjin for
PRC tax purposes, which could in turn increase their tax liabilities without reducing WFOE&#8217;s tax expenses. In addition, if WFOE
requests the of Changzhou Zhongjin Shareholders to transfer their equity interests in Changzhou Zhongjin at nominal or no value pursuant
to these contractual arrangements, such transfer could be viewed as a gift and subject WFOE to PRC income tax. Furthermore, the PRC tax
authorities may impose late payment fees and other penalties on Changzhou Zhongjin for the adjusted but unpaid taxes according to the
applicable regulations. Our results of operations could be materially and adversely affected if Changzhou Zhongjin&#8217;s tax liabilities
increase or if they are required to pay late payment fees and other penalties.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent"><b><i>If we exercise
the option to acquire equity ownership of Changzhou Zhongjin, the ownership transfer may subject us to certain limitation and substantial
costs.</i></b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">Pursuant to the
contractual arrangements, WFOE has the exclusive right to purchase all or any part of the equity interests in Changzhou Zhongjin from
Changzhou Zhongjin Shareholders for a nominal price, unless the relevant government authorities or then applicable PRC laws request that
a minimum price amount be used as the purchase price, in such case the purchase price shall be the lowest amount under such request. The
shareholders of Changzhou Zhongjin will be subject to PRC individual income tax on the difference between the equity transfer price and
the then current registered capital of Changzhou Zhongjin. Additionally, if such a transfer takes place, the competent tax authority may
require WFOE to pay enterprise income tax for ownership transfer income with reference to the market value, in which case the amount of
tax could be substantial.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">&#160;</p><div>

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</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent"><b><i>We may lose
the ability to use and enjoy assets held by Changzhou Zhongjin that are material to the operation of certain portion of our business if
Changzhou Zhongjin becomes bankrupt or become subject to a dissolution or liquidation proceeding.</i></b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">As part of our
contractual arrangements with Changzhou Zhongjin, Changzhou Zhongjin and its subsidiaries hold certain assets that are material to the
operation of certain portion of our business, including intellectual property and licenses. If Changzhou Zhongjin becomes insolvent and
all or part of its assets become subject to liens or rights of third-party creditors, we may be unable to continue some or all of our
business activities, which could materially and adversely affect our business, financial condition and results of operations. Under the
contractual arrangements, Changzhou Zhongjin may not, in any manner, sell, transfer, mortgage or dispose of their assets or legal or beneficial
interests in the business without our prior consent. If Changzhou Zhongjin undergoes a voluntary or involuntary liquidation proceeding,
independent third-party creditors may claim rights to some or all of these assets, thereby hindering our ability to operate our business,
which could materially and adversely affect our business, financial condition and results of operations.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent"><b><i>The custodians
or authorized users of our tangible assets, including chops and seals, may fail to fulfill their responsibilities, or misappropriate or
misuse these assets, all of which may jeopardize our control over our PRC subsidiary and the VIE.</i></b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">Under the PRC law,
legal documents for corporate transactions, including agreements and contracts are usually executed using the chop or seal of the signing
entity or with the signature of a legal representative whose designation is registered and filed with relevant PRC market regulation administrative
authorities.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">In order to secure
the use of our chops and seals, we have established internal control procedures and rules for using these chops and seals. In any event
that the chops and seals are intended to be used, the responsible personnel will submit the application through our office automation
system and the application will be verified and approved by authorized employees in accordance with our internal control procedures and
rules. In addition, in order to maintain the physical security of our chops, we generally have them stored in secured locations accessible
only to authorized employees. Although we monitor such authorized employees, the procedures may not be sufficient to prevent all instances
of abuse or negligence. There is a risk that our employees could abuse their authority, for example, by entering into a contract not approved
by us or seeking to gain control of one of our PRC subsidiaries or the VIE entity. If any employee obtains, misuses or misappropriates
our chops and seals or other controlling non-tangible assets for whatever reason, we could experience disruption to our normal business
operations. We may have to take corporate or legal action, which could involve significant time and resources to resolve and divert management
from our operations.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent"><b>Risks Related
to Doing Business in China</b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent"><b>&#160;</b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent"><b><i>A severe
or prolonged downturn in the global or Chinese economy could materially and adversely affect our business and our financial condition.</i></b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: left; background-color: transparent"><b><i>&#160;</i></b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">Although the Chinese
economy expanded well in the last two decades, the rapid growth of the Chinese economy has slowed down since 2012, and there is considerable
uncertainty over the long-term effects of the expansionary monetary and fiscal policies adopted by the People&#8217;s Bank of China and
financial authorities of some of the world&#8217;s leading economies, including the United States and China. There have been concerns
over unrest and terrorist threats in the Middle East, Europe and Africa, which have resulted in volatility in oil and other markets. There
have also been concerns on the relationship among China and other Asian countries, which may result in or intensify potential conflicts
in relation to territorial disputes. Economic conditions in China are sensitive to global economic conditions, as well as changes in domestic
economic and political policies and the expected or perceived overall economic growth rate in China. Any severe or prolonged slowdown
in the global or Chinese economy may materially and adversely affect our business, results of operations and financial condition.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">&#160;</p><div>

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</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent"><b><i>PRC regulation
of loans to, and direct investments in, PRC entities by offshore holding companies may delay or prevent us from using proceeds from any
subsequent offerings and/or future financing activities to make loans or additional capital contributions to our PRC operating entities.</i></b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">As an offshore
holding company with PRC entities, we may transfer funds to our PRC subsidiary or finance our PRC operating entities by means of loans
or capital contributions. Any capital contributions or loans that we, as an offshore entity, make to our PRC subsidiary, including from
the proceeds of any subsequent offerings, are subject to PRC regulations. Any loans to our PRC subsidiary, which is a foreign-invested
enterprise, cannot exceed statutory limits, and shall be registered with China&#8217;s State Administration of Foreign Exchange (&#8220;SAFE&#8221;),
or its local counterparts. Furthermore, for any capital increase contributions we make to our PRC subsidiary, we shall submit a change
report through relevant system to China&#8217;s Ministry of Commerce (&#8220;MOFCOM&#8221;), or its local counterparts. If we are not
be able to conform to these government requirements on a timely basis, our ability to make equity contributions or provide loans to our
PRC operating entities or to fund their operations may be negatively affected, which may adversely affect their liquidity and ability
to fund their working capital and expansion projects and meet their obligations and commitments. As a result, our liquidity and our ability
to fund and expand our business may be negatively affected.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent"><b><i>We must remit
the offering proceeds to China before they may be used to benefit our business in China, and this process may take several months to complete.</i></b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">The proceeds of
any subsequent offerings must be sent back to China, and the process for sending such proceeds back to China may take as long as six months
after the closing of any subsequent offerings. In utilizing the proceeds of prior and subsequent offerings, as an offshore holding company
of our PRC operating entities (our PRC subsidiary, the VIE and the VIE&#8217;s subsidiaries), we may make loans to our PRC subsidiary,
or we may make additional capital contributions to our PRC subsidiary. Any loans to our PRC subsidiary are subject to PRC regulations.
For example, loans by us to our subsidiary in China, Erhua Med, which is a foreign-invested enterprise, to finance its activities cannot
exceed statutory limits and must be registered with SAFE.&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">To remit the proceeds
of the offering, we must take the following steps:</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: left; background-color: transparent">&#160;</p><div>

</div><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%"><tr style="vertical-align: top; text-align: justify">
<td style="width: 0.25in"/><td style="width: 0.25in; text-align: left"><span style="font-size: 10pt">&#9679;</span></td><td style="text-align: justify"><span style="font-size: 10pt">First, we will open a special
foreign exchange account for capital account transactions. To open this account, we must submit to the banks at the place of registration
certain application forms, identity documents, transaction documents, form of foreign exchange registration of overseas investments of
the domestic residents, and the relevant business registration certificate of the invested company.</span></td>
</tr></table><div>
</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">&#160;</p><div>

</div><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%"><tr style="vertical-align: top; text-align: justify">
<td style="width: 0.25in"/><td style="width: 0.25in; text-align: left"><span style="font-size: 10pt">&#9679;</span></td><td style="text-align: justify"><span style="font-size: 10pt">Second, we will remit the offering
proceeds into this special foreign exchange account.</span></td>
</tr></table><div>
</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">&#160;</p><div>

</div><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%"><tr style="vertical-align: top; text-align: justify">
<td style="width: 0.25in"/><td style="width: 0.25in; text-align: left"><span style="font-size: 10pt">&#9679;</span></td><td style="text-align: justify"><span style="font-size: 10pt">Third, we will apply for settlement
of the foreign exchange. In order to do so, we must submit to the banks at the place of registration certain application forms, identity
documents, payment order to a designated person, and a tax certificate.</span></td>
</tr></table><div>
</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">The timing of the
process is difficult to estimate because the efficiencies of different banks and SAFE branches can vary significantly. Ordinarily the
process takes several months but is required by law to be accomplished within 180 days of application.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">If we decide to
finance our PRC operating entities by means of capital contributions, we are required to apply for an enterprise change registration to
the relevant market supervision authority, and a change report of capital contributions must be submitted at the time of completion of
enterprise change registration. We cannot assure you that we will be able to obtain these government approvals or complete the necessary
government registrations on a timely basis, if at all, with respect to future capital contributions by us to our subsidiaries. If we fail
to complete such registrations or receive such approvals, our ability to use the proceeds of prior and subsequent offerings and to capitalize
our Chinese operations may be negatively affected, which could adversely affect our liquidity and our ability to fund and expand our business.
If we fail to receive such approvals, our ability to use the proceeds of any prior and subsequent offerings and to capitalize our Chinese
operations may be negatively affected, which could adversely affect our liquidity and our ability to fund and expand our business.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">&#160;</p><div>

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</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent"><b><i>Changes in
China&#8217;s economic, political, or social conditions or government policies could have a material adverse effect on our business and
operations.</i></b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">Substantially all
of our assets and operations are currently located in China. Accordingly, our business, financial condition, results of operations, and
prospects may be influenced to a significant degree by political, economic, and social conditions in China generally. The Chinese economy
differs from the economies of most developed countries in many respects, including the level of government involvement, level of development,
growth rate, control of foreign exchange, and allocation of resources. Although the Chinese government has implemented measures emphasizing
the utilization of market forces for economic reform, including the reduction of state ownership of productive assets and the establishment
of improved corporate governance in business enterprises, a substantial portion of productive assets in China is still owned by the government.
In addition, the Chinese government continues to play a significant role in regulating industry development by imposing industrial policies.
The Chinese government also exercises significant control over China&#8217;s economic growth by allocating resources, controlling payment
of foreign currency-denominated obligations, setting monetary policy, and providing preferential treatment to particular industries or
companies.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">While the Chinese
economy has experienced significant growth over the past decades, growth has been uneven, both geographically and among various sectors
of the economy. Any adverse changes in economic conditions in China, in the policies of the Chinese government, or in the laws and regulations
in China could have a material adverse effect on the overall economic growth of China. Such developments could adversely affect our business
and operating results, reduce demand for our products, and weaken our competitive position. The Chinese government has implemented various
measures to encourage economic growth and guide the allocation of resources. Some of these measures may benefit the overall Chinese economy,
but may have a negative effect on us. For example, our financial condition and results of operations may be adversely affected by government
control over capital investments or changes in tax regulations. In addition, in the past the Chinese government has implemented certain
measures, including interest rate adjustments, to control the pace of economic growth. These measures may cause decreased economic activities
in China, which may adversely affect our business and operating results.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">Furthermore, we
and our PRC operating entities, as well as our investors, face uncertainty about future actions by the Chinese government that could significantly
affect our financial performance and operations, including the enforceability of the VIE contractual arrangements. If future laws, administrative
regulations or provisions mandate further actions to be taken by companies with respect to existing VIE contractual arrangements, we may
face substantial uncertainties as to whether we can complete such actions in a timely manner, or at all. Failure to take timely and appropriate
measures to adapt to any of these or similar regulatory compliance challenges could materially and adversely affect our current corporate
structure and business operations.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">As of the date
of this Annual Report, there are no laws, regulations or other rules require our PRC operating entities to obtain permission or approvals
from Chinese authorities to list on U.S. exchanges, and neither we nor our PRC operating entities have received or were denied such permission,
except for the filing with the CSRC within three working days from the completion of any subsequent offerings per the requirements of
the Trial Measures. However, there is a risk that we or our PRC operating entities will not receive or will be denied permission from
Chinese authorities to list on U.S. exchanges in the future, which could significantly limit or completely hinder our ability to offer
or continue to offer our securities to investors and cause the value of our shares to significantly decline or be worthless.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent"><b><i>&#160;</i></b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent"><b><i>Under the
Enterprise Income Tax Law, we may be classified as a &#8220;Resident Enterprise&#8221; of China. Such classification will likely result
in unfavorable tax consequences to us and our non-PRC shareholders.</i></b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">China passed the
Enterprise Income Tax Law, or the EIT Law, and its implementing rules, both of which became effective on January 1, 2008. Under the EIT
Law, an enterprise established outside of China with &#8220;de facto management bodies&#8221; within China is considered a &#8220;resident
enterprise,&#8221; meaning that it can be treated in a manner similar to a Chinese enterprise for enterprise income tax purposes. The
implementing rules of the EIT Law define de facto management as &#8220;substantial and overall management and control over the production
and operations, personnel, accounting, and properties&#8221; of the enterprise.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">&#160;</p><div>

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</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">On April 22, 2009,
the State Administration of Taxation of China issued the Notice Concerning Relevant Issues Regarding Cognizance of Chinese Investment
Controlled Enterprises Incorporated Offshore as Resident Enterprises pursuant to Criteria of de facto Management Bodies, or the Notice,
further interpreting the application of the EIT Law and its implementation to offshore entities controlled by a Chinese enterprise or
group. Pursuant to the Notice, an enterprise incorporated in an offshore jurisdiction and controlled by a Chinese enterprise or group
will be classified as a &#8220;non-domestically incorporated resident enterprise&#8221; if (i) its senior management in charge of daily
operations reside or perform their duties mainly in China; (ii) its financial or personnel decisions are made or approved by bodies or
persons in China; (iii) its substantial assets and properties, accounting books, corporate stamps, board and stockholder minutes are kept
in China; and (iv) all of its directors with voting rights or senior management reside in China. A resident enterprise would be subject
to an enterprise income tax rate of 25% on its worldwide income and must pay a withholding tax at a rate of 10% when paying dividends
to its non-PRC stockholders. Because substantially all of our operations and senior management are located within the PRC and are expected
to remain so for the foreseeable future, we may be considered a PRC resident enterprise for enterprise income tax purposes and therefore
subject to the PRC enterprise income tax at the rate of 25% on its worldwide income. However, it remains unclear as to whether the Notice
is applicable to an offshore enterprise controlled by a Chinese natural person. Therefore, it is unclear how tax authorities will determine
tax residency based on the facts of each case.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">If the PRC tax
authorities determine that we are a &#8220;resident enterprise&#8221; for PRC enterprise income tax purposes, a number of unfavorable
PRC tax consequences could follow. First, we may be subject to the enterprise income tax at a rate of 25% on our worldwide taxable income
as well as PRC enterprise income tax reporting obligations. In our case, this would mean that income such as non-China source income would
be subject to PRC enterprise income tax at a rate of 25%. Currently, we do not have any non-China source income, as we conduct our sales
in China. However, under the EIT Law and its implementing rules, dividends paid to us from our PRC subsidiary would be deemed as &#8220;qualified
investment income between resident enterprises&#8221; and therefore qualify as &#8220;tax-exempt income&#8221; pursuant to the clause
26 of the EIT Law. Second, it is possible that future guidance issued with respect to the new &#8220;resident enterprise&#8221; classification
could result in a situation in which the dividends we pay with respect to our Ordinary Shares, or the gain our non-PRC stockholders may
realize from the transfer of our Ordinary Shares, may be treated as PRC-sourced income and may therefore be subject to a 10% PRC withholding
tax. The EIT Law and its implementing regulations are, however, relatively new and ambiguities exist with respect to the interpretation
and identification of PRC-sourced income, and the application and assessment of withholding taxes. If we are required under the EIT Law
and its implementing regulations to withhold PRC income tax on dividends payable to our non-PRC shareholders, or if non-PRC shareholders
are required to pay PRC income tax on gains on the transfer of their Ordinary Shares, our business could be negatively impacted and the
value of your investment may be materially reduced. Further, if we were treated as a &#8220;resident enterprise&#8221; by PRC tax authorities,
we would be subject to taxation in both China and such countries in which we have taxable income, and our PRC tax may not be creditable
against such other taxes.</p><div>

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</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent"><b><i>We may be
exposed to liabilities under the Foreign Corrupt Practices Act and Chinese anti-corruption law.</i></b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">In connection with
any prior and subsequent offerings, we will become subject to the U.S. Foreign Corrupt Practices Act (the &#8220;FCPA&#8221;), and other
laws that prohibit improper payments or offers of payments to foreign governments and their officials and political parties by U.S. persons
and issuers as defined by the statute for the purpose of obtaining or retaining business. We are also subject to Chinese anti-corruption
laws, which strictly prohibit the payment of bribes to government officials. We have operations, agreements with third parties, and make
sales in China, which may experience corruption. Our activities in China create the risk of unauthorized payments or offers of payments
by one of the employees, consultants or distributors of our Company, because these parties are not always subject to our control.</p><div>

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</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">Although we believe
to date we have complied in all material respects with the provisions of the FCPA and Chinese anti-corruption law, our existing safeguards
and any future improvements may prove to be less than effective, and the employees, consultants or distributors of our Company may engage
in conduct for which we might be held responsible. Violations of the FCPA or Chinese anti-corruption law may result in severe criminal
or civil sanctions, and we may be subject to other liabilities, which could negatively affect our business, operating results and financial
condition. In addition, the government may seek to hold our Company liable for successor liability FCPA violations committed by companies
in which we invest or that we acquire.</p><div>

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</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent"><b><i>Our wheelchairs
and living aids products are classified as medical devices, which are subject to safety and technical inspections by authorities, the
failure of which may result in monetary penalties, delays and interruptions in production, and loss of sales.</i></b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">In the PRC, wheelchairs
and living aids products are classified as Class II medical devices according to the catalogue of medical devices promulgated by the China
Food and Drug Administration in August 31, 2017. Class II medical devices are medical devices with moderate risks, which are strictly
controlled and administered to ensure their safety and effectiveness. According to the &#8220;Regulations on Supervision and Administration
of Medical Devices (Revision 2017) (the &#8220;SUMD&#8221;), all Class II medical devices are subject to inspections to meet safety and
technical requirements, and medical device manufacturers must ensure that new medical devices satisfy the compulsory standards and the
technical requirements that have been registered or filed for record with local medical products administration where the applicant is
located. In January 2020, one of our new products, a molecular oxygen concentrator, did not meet the requirements specified in the &#8220;Safety
Requirements for Medical Oxygen Concentrators&#8221; and product technical requirements of &#8220;Medical Molecular Sieve Oxygen Generators&#8221;
stipulated under the under Article 24 of SUMD. In view of the fact that Company actively cooperated in the investigation and collection
of evidence in this case, and the product was not sold to public or caused any harmful consequences, the Company was fined RMB20,000 approximately
US$2,856 for a lighter penalty. We have paid the fine and submitted a new request for inspection. The inspection was completed in February
2022 and we received the certification for this product, which certification is valid from April 2022 to April 2027. Although this was
the first time our medical device products failed the inspection, we cannot assure you that they will not fail other inspections, in which
care, we will be subject to monetary penalties, delays and interruptions in production and loss of sales.</p><div>

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</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent"><b><i>Uncertainties
with respect to the PRC legal system could adversely affect us.</i></b></p><div>

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</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">We conduct all
of our business through our subsidiary and variable interest entities in China. Our operations in China are governed by PRC laws and regulations.
Our PRC subsidiary and variable interest entities are generally subject to laws and regulations applicable to foreign investments in China
and, in particular, laws and regulations applicable to wholly foreign-owned enterprises. The PRC legal system is based on statutes. Prior
court decisions may be cited for reference but have limited precedential value.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">Since 1979, PRC
legislation and regulations have significantly enhanced the protections afforded to various forms of foreign investments in China. However,
China has not developed a fully integrated legal system and recently enacted laws and regulations may not sufficiently cover all aspects
of economic activities in China. In particular, because these laws and regulations are relatively new, and because of the limited volume
of published decisions and their nonbinding nature, the interpretation and enforcement of these laws and regulations involve uncertainties.
In addition, the PRC legal system is based in part on government policies and internal rules (some of which are not published on a timely
basis or at all) that may have a retroactive effect. As a result, we may not be aware of our violation of these policies and rules until
sometime after the violation. In addition, any litigation in China may be protracted and result in substantial costs and diversion of
resources and management attention.</p><div>

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</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">PRC regulation
of loans and direct investment by offshore holding companies to PRC entities may delay or prevent us from using the proceeds of prior
and subsequent offerings to make loans or additional capital contributions to our PRC subsidiary, which could materially and adversely
affect our liquidity and our ability to fund and expand our business.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">Any loans to our
PRC subsidiary are subject to PRC regulations. For example, loans by us to our subsidiary in China, which is a foreign invested entity
(&#8220;FIE&#8221;), to finance its activities cannot exceed statutory limits and must be registered with SAFE. On March 30, 2015, SAFE
promulgated Hui Fa [2015] No. 19, a notice regulating the conversion by a foreign-invested company of foreign currency into RMB. The foreign
exchange capital, for which the monetary contribution has been confirmed by the foreign exchange authorities (or for which the monetary
contribution has been registered for account entry) in the capital account of a foreign-invested enterprise may be settled at a bank as
required by the enterprise&#8217;s actual management needs. Foreign-invested enterprises with investment as their main business (including
foreign-oriented companies, foreign-invested venture capital enterprises and foreign-invested equity investment enterprises) are allowed
to, under the premise of authenticity and compliance of their domestic investment projects, carry out based on their actual investment
scales direct settlement of foreign exchange capital or transfer the RMB funds in the foreign exchange settlement account for pending
payment to the invested enterprises&#8217; accounts.&#160;</p><div>

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</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">On May 10, 2013,
SAFE released Circular 21, which came into effect on May 13, 2013. According to Circular 21, SAFE has simplified the foreign exchange
administration procedures with respect to the registration, account openings and conversions, settlements of FDI-related foreign exchange,
as well as fund remittances.</p><div>

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</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">Circular 21 may
significantly limit our ability to convert, transfer and use the net proceeds from prior offerings and any offering of additional equity
securities in China, which may adversely affect our liquidity and our ability to fund and expand our business in the PRC.</p><div>

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</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">We may also decide
to finance our PRC operating entities by means of capital contributions. These capital contributions must be approved by MOFCOM or its
local counterpart, which usually takes no more than 30 working days to complete. We may not be able to obtain these government approvals
on a timely basis, if at all, with respect to future capital contributions by us to our PRC subsidiaries. If we fail to receive such approvals,
we will not be able to capitalize our PRC operations, which could adversely affect our liquidity and our ability to fund and expand our
business.</p><div>

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</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent"><b><i>Recent greater
oversight by the CAC over data security, particularly for companies seeking to list on a foreign exchange, could adversely impact our
business and our proposed offering.</i></b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">On December 28,
2021, the CAC, together with 12 other governmental departments of the PRC, jointly promulgated the Cybersecurity Review Measures, which
became on February 15, 2022. The Cybersecurity Review Measures provide that, in addition to critical information infrastructure operators
(&#8220;CIIOs&#8221;) that intend to purchase Internet products and services, data processing operators engaging in data processing activities
that affect or may affect national security must be subject to cybersecurity review by the Cybersecurity Review Office of the PRC. According
to the Cybersecurity Review Measures, a cybersecurity review assesses potential national security risks that may be brought about by any
procurement, data processing, or overseas listing. The Cybersecurity Review Measures further require that CIIOs and data processing operators
that possess personal data of at least one million users must apply for a review by the Cybersecurity Review Office of the PRC before
conducting listings in foreign countries.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">On November 14,
2021, the CAC published the Security Administration Draft, which provides that data processing operators engaging in data processing activities
that affect or may affect national security must be subject to network data security review by the relevant Cyberspace Administration
of the PRC. According to the Security Administration Draft, data processing operators who possess personal data of at least one million
users or collect data that affects or may affect national security must be subject to network data security review by the relevant Cyberspace
Administration of the PRC. The deadline for public comments on the Security Administration Draft was December 13, 2021.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">As of the date
of this Annual Report, we have not received any notice from any authorities identifying any of our PRC subsidiaries or the VIE as a CIIO
or requiring us to go through cybersecurity review or network data security review by the CAC. We believe that our proposed listing in
the U.S. will not be affected by the Cybersecurity Review Measures or Security Administration Draft, and our PRC operations will not be
subject to cybersecurity review or network data security review by the CAC for subsequent offerings, because our PRC subsidiaries are
not CIIOs or data processing operators with personal information of more than 1 million users. There remains uncertainty, however, as
to how the Cybersecurity Review Measures and the Security Administration Draft will be interpreted or implemented and whether the PRC
regulatory agencies, including the CAC, may adopt new laws, regulations, rules, or detailed implementation and interpretations related
to the Cybersecurity Review Measures and the Security Administration Draft. If any such new laws, regulations, rules, or implementation
and interpretation come into effect, we expect to take all reasonable measures and actions to comply and to minimize the adverse effect
of such laws on us. We cannot guarantee, however, that we will not be subject to cybersecurity review or network data security review
in the future.</p><div>

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</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent"><b><i>The Chinese
government exerts substantial influence over the manner in which we must conduct our business, and may intervene or influence our operations
at any time, which could result in a material change in our operations, significantly limit or completely hinder our ability to offer
or continue to offer securities to investors and, and cause the value of our Ordinary Shares to significantly decline or be worthless.</i></b></p><div>

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</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">The Chinese government
has exercised and continues to exercise substantial control over virtually every sector of the Chinese economy through regulation and
state ownership. Our ability to operate in China may be harmed by changes in its laws and regulations, including those relating to taxation,
environmental regulations, land use rights, property and other matters. The central or local governments of these jurisdictions may impose
new, stricter regulations or interpretations of existing regulations that would require additional expenditures and efforts on our part
to ensure our compliance with such regulations or interpretations. Accordingly, government actions in the future, including any decision
not to continue to support recent economic reforms and to return to a more centrally planned economy or regional or local variations in
the implementation of economic policies, could have a significant effect on economic conditions in China or particular regions thereof,
and could require us to divest ourselves of any interest we then hold in Chinese properties.</p><div>

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</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">As such, our business
is subject to various government and regulatory interferences. We could be subject to regulation by various political and regulatory entities,
including various local and municipal agencies and government sub-divisions. The Company may incur increased costs necessary to comply
with existing and newly adopted laws and regulations or penalties for any failure to comply. Our operations could be adversely affected,
directly or indirectly, by existing or future laws and regulations relating to its business or industry, which could result in a material
change in our operation and the value of our Ordinary Shares.</p><div>

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</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">Furthermore, given
recent statements by the Chinese government indicating an intent to exert more oversight and control over offerings that are conducted
overseas, although we are currently not required to obtain permission from any of the PRC national or local government authorities and
have not received any denial to list on the U.S. exchange, it is uncertain when and whether we will be required to obtain permission from
the PRC government to list on U.S. exchanges in the future, and even when such permission is obtained, whether it will be denied or rescinded,
which could significantly limit or completely hinder our ability to offer or continue to offer our securities to investors and cause the
value of our shares to significantly decline or be worthless.&#160;</p><div>

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</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent"><b><i>There are
uncertainties regarding the enforcement of laws and rules and regulations in China, which can change quickly with little advance notice,
and there is a risk that the Chinese government may exert more oversight and control over offerings that are conducted overseas, which
could materially and adversely affect our business and hinder our ability to offer or continue our operations, and cause the value of
our securities to significantly decline or become worthless.</i></b></p><div>

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</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">The PRC legal system
is based on written statutes. Unlike common law systems, it is a system in which legal cases have limited value as precedents. There are
uncertainties regarding the enforcement of PRC laws, and rules and regulations in China can change quickly with little advance notice.
Any actions by the Chinese government to exert more oversight and control over offerings that are conducted overseas could materially
and adversely affect our business and hinder our ability to offer or continue our operations, and cause the value of our securities to
significantly decline or become worthless.</p><div>

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</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">There are substantial
uncertainties regarding the interpretation and application of PRC laws and regulations including, but not limited to, the laws and regulations
governing our business and the enforcement and performance of our arrangements with customers in certain circumstances. The laws and regulations
are sometimes vague and may be subject to future changes, and their official interpretation and enforcement may involve substantial uncertainty.
In fact, the PRC legal system is evolving rapidly, and the interpretations of many laws, regulations and rules may contain inconsistencies
and enforcement of these laws, regulations and rules involves uncertainties. The effectiveness and interpretation of newly enacted laws
or regulations, including amendments to existing laws and regulations, may be delayed, and our business may be affected if we rely on
laws and regulations which are subsequently adopted or interpreted in a manner different from our understanding of these laws and regulations.
New laws and regulations that affect existing and proposed future businesses may also be applied retroactively. Furthermore, if China
adopts more stringent standards with respect to environmental protection or social issues, which are increasingly becoming the focus globally,
we may incur increased compliance cost or become subject to additional restrictions in our operations. We cannot predict what effect the
interpretation of existing or new PRC laws or regulations may have on our business.</p><div>

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</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">From time to time,
we may have to resort to administrative and court proceedings to enforce our legal rights. Since PRC administrative and court authorities
have significant discretion in interpreting and implementing statutory and contractual terms, it may be more difficult to evaluate the
outcome of administrative and court proceedings and the level of legal protection we enjoy in the PRC legal system than in more developed
legal systems. Furthermore, the PRC legal system is based in part on government policies and internal rules (some of which are not published
in a timely manner or at all) that may have retroactive effect. As a result, we may not be aware of our violation of these policies and
rules until sometime after the violation. Such uncertainties, including uncertainties over the scope and effect of our contractual, property
(including intellectual property) and procedural rights, and any failure to respond to changes in the regulatory environment in China
could materially and adversely affect our business and impede our ability to continue our operations.</p><div>

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</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">For example, on
July 6, 2021, the General Office of the Communist Party of China Central Committee and the General Office of the State Council jointly
issued an announcement to crack down on illegal activities in the securities market and promote the high-quality development of the capital
market, which, among other things, requires the relevant governmental authorities to strengthen cross-border oversight of law-enforcement
and judicial cooperation, to enhance supervision over China-based companies listed overseas, and to establish and improve the system of
extraterritorial application of the PRC securities laws. Since this announcement is relatively new, uncertainties still exist in relation
to how soon legislative or administrative regulation making bodies will respond and what existing or new laws or regulations or detailed
implementations and interpretations will be modified or promulgated, if any, and the potential impact such modified or new laws and regulations
will have on companies like us. Any actions by the Chinese government to exert more oversight and control over offerings that are conducted
overseas and/or foreign investment in China-based issuers could significantly limit or completely hinder your ability to offer or continue
to offer securities to investors and cause the value of such securities to significantly decline or be worthless.</p><div>

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</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent"><b><i>The Opinions,
the Trial Measures, and the revised Provisions recently issued by the PRC authorities may subject us to additional compliance requirements
in the future.</i></b>&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">The General Office
of the Central Committee of the Communist Party of China and the General Office of the State Council jointly issued the Opinions, which
were made available to the public on July 6, 2021. The Opinions emphasized the need to strengthen the administration over illegal securities
activities and the supervision on overseas listings by China-based companies. The Opinions proposed to take effective measures, such as
promoting the construction of relevant regulatory systems, to deal with the risks and incidents facing China-based overseas-listed companies
and the demand for cybersecurity and data privacy protection. The aforementioned policies and any related implementation rules to be enacted
may subject us to additional compliance requirements in the future. On February 17, 2023, the CSRC promulgated the Trial Measures and
five supporting guidelines, which came into effect on March 31, 2023. Pursuant to the Trial Measures, domestic companies that seek to
offer or list securities overseas, both directly and indirectly, shall file with the CSRC pursuant to the requirements of the Trial Measures
within three working days following its submission of initial public offerings or listing application. According to the CSRC Notice, the
domestic companies that have already been listed overseas before the effective date of the Trial Measures (namely, March 31, 2023) shall
be deemed as Existing Issuers. Existing Issuers are not required to complete the filing procedures immediately, but they shall be required
to file with the CSRC within three working days from the completion of any subsequent offerings. If a domestic company fails to complete
required filing procedures or conceals any material fact or falsifies any major content in its filing documents, such domestic company
may be subject to administrative penalties, such as an order to rectify, warnings, fines, and its controlling shareholders, actual controllers,
the person directly in charge and other directly liable persons may also be subject to administrative penalties, such as warnings and
fines.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">On February 24,
2023, the CSRC, together with the MOF, National Administration of State Secrets Protection and National Archives Administration of China,
revised the Provisions issued by the CSRC and National Administration of State Secrets Protection and National Archives Administration
of China in 2009. The revised Provisions were issued under the title the &#8220;Provisions on Strengthening Confidentiality and Archives
Administration of Overseas Securities Offering and Listing by Domestic Companies,&#8221; and came into effect on March 31, 2023 together
with the Trial Measures. One of the major revisions to the revised Provisions is expanding their application to cover indirect overseas
offering and listing, as is consistent with the Trial Measures. The revised Provisions require that, among other things, (a) a domestic
company that plans to, either directly or indirectly through its overseas listed entity, publicly disclose or provide to relevant individuals
or entities, including securities companies, securities service providers, and overseas regulators, any documents and materials that contain
state secrets or working secrets of government agencies, shall first obtain approval from competent authorities according to law, and
file with the secrecy administrative department at the same level; and (b) a domestic company that plans to, either directly or indirectly
through its overseas listed entity, publicly disclose or provide to relevant individuals and entities, including securities companies,
securities service providers, and overseas regulators, any other documents and materials that, if leaked, will be detrimental to national
security or public interest, shall strictly fulfill relevant procedures stipulated by applicable national regulations. As of the date
of this Annual Report, the revised Provisions have not come into effect. On or after March 31, 2023, any failure or perceived failure
by our Company, the VIE or the VIE&#8217;s subsidiaries to comply with the above confidentiality and archives administration requirements
under the revised Provisions and other PRC laws and regulations may result in the relevant entities being held legally liable by competent
authorities, and referred to the judicial organ to be investigated for criminal liability if suspected of committing a crime.</p><div>

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</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">The Opinions, the
Trial Measures, the revised Provisions and any related implementing rules to be enacted may subject us to additional compliance requirements
in the future. As there are still uncertainties regarding the interpretation and implementation of such regulatory guidance, we cannot
assure you that we will be able to comply with all new regulatory requirements of the Opinions, the Trial Measures, the revised Provisions,
or any future implementing rules on a timely basis, or at all.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent"><b><i>&#160;</i></b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent"><b><i>Our contractual
arrangements with Changzhou Zhongjin are governed by the laws of the PRC and we may have difficulty in enforcing any rights we may have
under these contractual arrangements. </i></b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent"><b><i>&#160;</i></b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">As all of our contractual
arrangements with Changzhou Zhongjin are governed by the PRC laws and provide for the resolution of disputes through arbitration in the
PRC, they would be interpreted in accordance with PRC law and any disputes would be resolved in accordance with PRC legal procedures.
Disputes arising from these contractual arrangements between us and Changzhou Zhongjin will be resolved through arbitration in China,
although these disputes do not include claims arising under the United States federal securities law and thus do not prevent you from
pursuing claims under the United States federal securities law. The legal environment in the PRC is not as developed as in the United
States. As a result, uncertainties in the PRC legal system could further limit our ability to enforce these contractual arrangements,
through arbitration, litigation and other legal proceedings remain in China, which could limit our ability to enforce these contractual
arrangements and exert effective control over Changzhou Zhongjin. Furthermore, these contracts may not be enforceable in China if PRC
government authorities or courts take a view that such contracts contravene PRC laws and regulations or are otherwise not enforceable
for public policy reasons. In the event we are unable to enforce these contractual arrangements, we may not be able to exert effective
control over Changzhou Zhongjin, and our ability to conduct our business may be materially and adversely affected.&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: left; background-color: transparent">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent"><b><i>We are a
holding company and we rely for funding on dividend payments from our PRC operating entities, which are subject to restrictions under
PRC laws.</i></b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">We are a holding
company incorporated in the Cayman Islands, and we operate our core businesses through the VIE and its subsidiaries in the PRC. Therefore,
the availability of funds for us to pay dividends to our shareholders and to service our indebtedness depends upon dividends received
from the VIE and its subsidiaries. If the VIE and its subsidiaries incur debt or losses, their ability to pay dividends or other distributions
to us may be impaired. As a result, our ability to pay dividends and to repay our indebtedness will be restricted. PRC laws require that
dividends be paid only out of the after-tax profit of our PRC entities calculated according to PRC accounting principles, which differ
in many aspects from generally accepted accounting principles in other jurisdictions. PRC laws also require enterprises established in
the PRC to set aside part of their after-tax profits as statutory reserves. These statutory reserves are not available for distribution
as cash dividends. In addition, restrictive covenants in bank credit facilities or other agreements that we or our subsidiaries may enter
into in the future may also restrict the ability of our subsidiaries to pay dividends to us. These restrictions on the availability of
our funding may impact our ability to pay dividends to our shareholders and to service our indebtedness.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent"><b><i>Our business
may be materially and adversely affected if any of our PRC operating entities declare bankruptcy or become subject to a dissolution or
liquidation proceeding.</i></b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">The Enterprise
Bankruptcy Law of the PRC, or the Bankruptcy Law, came into effect on June 1, 2007. The Bankruptcy Law provides that an enterprise will
be liquidated if the enterprise fails to settle its debts as and when they fall due and if the enterprise&#8217;s assets are, or are demonstrably,
insufficient to clear such debts.</p><div>

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</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">Our PRC operating
entities hold certain assets that are important to our business operations. If any of our PRC operating entities undergoes a voluntary
or involuntary liquidation proceeding, unrelated third-party creditors may claim rights to some or all of these assets, thereby hindering
our ability to operate our business, which could materially and adversely affect our business, financial condition and results of operations.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">According to SAFE&#8217;s
Notice of the State Administration of Foreign Exchange on Further Improving and Adjusting Foreign Exchange Administration Policies for
Direct Investment, effective on December 17, 2012, and the Provisions for Administration of Foreign Exchange Relating to Inbound Direct
Investment by Foreign Investors, effective May 13, 2013, if any of our PRC operating entities undergoes a voluntary or involuntary liquidation
proceeding, prior approval from SAFE for remittance of foreign exchange to our shareholders abroad is no longer required, but we still
need to conduct a registration process with the SAFE local branch. It is not clear whether &#8220;registration&#8221; is a mere formality
or involves the kind of substantive review process undertaken by SAFE and its relevant branches in the past.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: left; background-color: transparent">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent"><b><i>Under the
PRC Enterprise Income Tax Law, or the EIT Law, we may be classified as a &#8220;resident enterprise&#8221; of China, which could result
in unfavorable tax consequences to us and our non-PRC shareholders. </i></b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent"><b><i>&#160;</i></b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">The EIT Law and
its implementing rules provide that enterprises established outside of China whose &#8220;de facto management bodies&#8221; are located
in China are considered &#8220;resident enterprises&#8221; under PRC tax laws. The implementing rules promulgated under the EIT Law define
the term &#8220;de facto management bodies&#8221; as a management body which substantially manages, or has control over the business,
personnel, finance and assets of an enterprise. In April 2009, the State Administration of Taxation, or SAT, issued the Circular on Issues
Concerning the Identification of Chinese-Controlled Overseas Registered Enterprises as Resident Enterprises in Accordance With the Actual
Standards of Organizational Management, known as SAT Circular 82, which has been revised by the Decision of the State Administration of
Taxation on Issuing the Lists of Invalid and Abolished Tax Departmental Rules and Taxation Normative Documents on December 29, 2017 and
by the Decision of the State Council on Cancellation and Delegation of a Batch of Administrative Examination and Approval Items on November
8, 2013. Circular 82 has provided certain specific criteria for determining whether the &#8220;de facto management bodies&#8221; of a
PRC-controlled enterprise that is incorporated offshore is located in China. Although this circular only applies to offshore enterprises
controlled by PRC enterprises or PRC enterprise groups, not those controlled by PRC individuals or foreigners, the criteria set forth
in the circular may reflect the SAT&#8217;s general position on how the &#8220;de facto management body&#8221; text should be applied
in determining the tax resident status of all offshore enterprises. According to SAT Circular 82, a Chinese-controlled offshore incorporated
enterprise will be regarded as a PRC tax resident by virtue of having a &#8220;de facto management body&#8221; in China and will be subject
to PRC enterprise income tax on its worldwide income only if all of the following criteria are met: (i) the places where senior management
and senior management departments that are responsible for daily production, operation and management of the enterprise perform their
duties are mainly located within the territory of China; (ii) financial decisions (such as money borrowing, lending, financing and financial
risk management) and personnel decisions (such as appointment, dismissal, salary and wages) are made or need to be made by organizations
or persons located within the territory of China; (iii) main property, accounting books, corporate seal, the board of directors and files
of the minutes of shareholders&#8217; meetings of the enterprise are located or preserved within the territory of China; and (iv) one
half (or more) of the directors or senior management staff having the right to vote habitually reside within the territory of China.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0in; background-color: transparent">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">We believe that
Jin Med is not a resident enterprise for PRC tax purpose. Jin Med is not controlled by a PRC enterprise or PRC enterprise group and we
do not meet some of the conditions outlined in the immediately preceding paragraph. For example, as a holding company, the key assets
and records of Jin Med, including the resolutions and meeting minutes of our board of directors and the resolutions and meeting minutes
of our shareholders, are located and maintained outside the PRC. In addition, we are not aware of any offshore holding companies with
a corporate structure similar to ours that has been deemed a PRC &#8220;resident enterprise&#8221; by the PRC tax authorities. However,
as the tax residency status of an enterprise is subject to determination by the PRC tax authorities and uncertainties remain with respect
to the interpretation of the term &#8220;de facto management body&#8221;.&#160;</p><div>

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</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: left; background-color: transparent">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">If we are deemed
as a PRC &#8220;resident enterprise&#8221; by PRC tax authorities, we will be subject to PRC enterprise income tax on our worldwide income
at a uniform tax rate of 25%, although dividends distributed to us from our existing PRC subsidiary and any other PRC subsidiaries which
we may establish from time to time could be exempt from the PRC dividend withholding tax due to our PRC &#8220;resident recipient&#8221;
status. This could have a material and adverse effect on our overall effective tax rate, our income tax expenses and our net income. Furthermore,
dividends, if any, paid to our shareholders may be decreased as a result of the decrease in distributable profits. In addition, if we
were considered a PRC &#8220;resident enterprise&#8221;, any dividends we pay to our non-PRC investors, and the gains realized from the
transfer of our Ordinary Shares may be considered income derived from sources within the PRC and be subject to PRC tax, at a rate of 10%
in the case of non-PRC enterprises or 20% in the case of non-PRC individuals (in each case, subject to the provisions of any applicable
tax treaty). It is unclear whether holders of our Ordinary Shares would be able to claim the benefits of any tax treaties between their
country of tax residence and the PRC in the event that we are treated as a PRC resident enterprise. This could have a material and adverse
effect on the value of your investment in us and the price of our Ordinary Shares.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent"><b><i>Substantial
uncertainties exist with respect to the interpretation of the PRC Foreign Investment Law and how it may impact the viability of our current
corporate structure, corporate governance and business operations.</i></b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">The Ministry of
Commerce published a discussion draft of the proposed Foreign Investment Law in January 2015, or the 2015 FIL Draft, which expands the
definition of foreign investment and introduces the principle of &#8220;actual control&#8221; in determining whether a company is considered
a foreign-invested enterprise, or an FIE. Under the 2015 FIL Draft, VIEs that are controlled via contractual arrangement would also be
deemed as foreign invested enterprises, if they are ultimately &#8220;controlled&#8221; by foreign investors.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">On March 15, 2019,
the National People&#8217;s Congress approved the Foreign Investment Law of the PRC, or the FIL, which came into effect on January 1,
2020, repealing simultaneously the Law of the PRC on Sino-foreign Equity Joint Ventures, the Law of the PRC on Wholly Foreign-owned Enterprises
and the Law of the PRC on Sino-foreign Cooperative Joint Ventures, together with their implementation rules and ancillary regulations.
Pursuant to the FIL, foreign investment refers to any investment activity directly or indirectly carried out by foreign natural persons,
enterprises, or other organizations, including investment in new construction project, establishment of foreign funded enterprise or increase
of investment, merger and acquisition, and investment in any other way stipulated under laws, administrative regulations, or provisions
of the State Council. Although the FIL has deleted the particular reference to the concept of &#8220;actual control&#8221; and contractual
arrangements compared to the 2015 FIL Draft, there is still uncertainty regarding whether the VIE would be identified as a FIE in the
future. As a result, we cannot assure you that the new Foreign Investment Law, when it becomes effective, will not have a material and
adverse effect on our ability to conduct our business through our contractual arrangements.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent"><b><i>Fluctuations
in exchange rates could adversely affect our business and the value of our securities.</i></b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">Changes in the
value of the RMB against the U.S. dollar, Euro and other foreign currencies are affected by, among other things, changes in China&#8217;s
political and economic conditions. Any significant revaluation of the RMB may have a material adverse effect on our revenues and financial
condition, and the value of, and any dividends payable on our shares in U.S. dollar terms. For example, to the extent that we need to
convert U.S. dollars we receive from our offering into RMB for our operations, appreciation of the RMB against the U.S. dollar would have
an adverse effect on RMB amount we would receive from the conversion. Conversely, if we decide to convert our RMB into U.S. dollars for
the purpose of paying dividends on our Ordinary Shares or for other business purposes, appreciation of the U.S. dollar against the RMB
would have a negative effect on the U.S. dollar amount available to us. In addition, fluctuations of the RMB against other currencies
may increase or decrease the cost of imports and exports, and thus affect the price-competitiveness of our products against products of
foreign manufacturers or products relying on foreign inputs.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: left; background-color: transparent">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">Since July 2005,
the RMB is no longer pegged to the U.S. dollar. Although the People&#8217;s Bank of China regularly intervenes in the foreign exchange
market to prevent significant short-term fluctuations in the exchange rate, the RMB may appreciate or depreciate significantly in value
against the U.S. dollar in the medium to long term. Moreover, it is possible that in the future PRC authorities may lift restrictions
on fluctuations in the RMB exchange rate and lessen intervention in the foreign exchange market.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent"><b><i>Government
control in currency conversion may adversely affect our financial condition, our ability to remit dividends, and the value of your investment.
</i></b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent"><b><i>&#160;</i></b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">The PRC government
imposes controls on the convertibility of the Renminbi into foreign currencies and, in certain cases, the remittance of currency out of
China. We receive substantially all of our revenues in Renminbi. Under our current corporate structure, our Cayman Islands holding company
may rely on dividend payments from our PRC operating entities to fund any cash and financing requirements we may have.</p><div>

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</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">Under existing
PRC foreign exchange regulations, Renminbi cannot be freely converted into any foreign currency, and conversion and remittance of foreign
currencies are subject to PRC foreign exchange regulations. It cannot be guaranteed that under a certain exchange rate, we will have sufficient
foreign exchange to meet our foreign exchange requirements. Under the current PRC foreign exchange control system, foreign exchange transactions
under the current account conducted by us, including the payment of dividends, do not require advance approval from SAFE, but we are required
to present documentary evidence of such transactions and conduct such transactions at designated foreign exchange banks within China that
have the licenses to carry out foreign exchange business. Foreign exchange transactions under the capital account conducted by us, however,
must be approved in advance by SAFE.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">Under existing
foreign exchange regulations, we are able to pay dividends in foreign currencies without prior approval from SAFE by complying with certain
procedural requirements. However, we cannot assure you that these foreign exchange policies regarding payment of dividends in foreign
currencies will continue in the future.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">In fact, in light
of the flood of capital outflows of China in 2016 due to the weakening Renminbi, the PRC government has imposed more restrictive foreign
exchange policies and stepped up scrutiny of major outbound capital movement including overseas direct investment. More restrictions and
substantial vetting process are put in place by SAFE to regulate cross-border transactions falling under the capital account. If any of
our shareholders regulated by such policies fails to satisfy the applicable overseas direct investment filing or approval requirement
timely or at all, it may be subject to penalties from the relevant PRC authorities. The PRC government may at its discretion further restrict
access in the future to foreign currencies for current account transactions. If the foreign exchange control system prevents us from obtaining
sufficient foreign currencies to satisfy our foreign currency demands, we may not be able to pay dividends in foreign currencies to our
shareholders, including holders of the Ordinary Shares. Our capital expenditure plans and our business, operating results and financial
condition may be materially and adversely affected.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: left; background-color: transparent">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent"><b><i>To the extent
cash or assets of our business, or of our PRC or Hong Kong subsidiaries, or of the VIE is in mainland China or Hong Kong, such cash or
assets may not be available to fund operations or for other use outside of the PRC or Hong Kong, due to interventions in or the imposition
of restrictions and limitations by the PRC government to the transfer of cash or assets.</i></b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">The transfer of
funds and assets among Jin Med, its subsidiaries and the VIE is subject to governmental control and restriction. The PRC government imposes
controls on the conversion of the RMB into foreign currencies and the remittance of currencies out of mainland China. In addition, the
EIT Law and its implementation rules provide that a withholding tax at a rate of 10% will be applicable to dividends payable by Chinese
companies to enterprises who are not mainland China resident enterprises, unless reduced under treaties or arrangements between the PRC
central government and the governments of other countries or regions where the enterprises that are not mainland China resident enterprises
are tax resident.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">As of the date
of this Annual Report, there are no restrictions or limitations imposed by the Hong Kong government on the transfer of capital within,
into and out of Hong Kong (including funds from Hong Kong to the PRC), except for the transfer of funds involving money laundering and
criminal activities. However, there is no guarantee that the Hong Kong government will not promulgate new laws or regulations that may
impose such restrictions in the future.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">As a result of
the above, to the extent cash or assets of our business, or of our PRC or Hong Kong subsidiaries, or of the VIE is in mainland China or
Hong Kong, such funds or assets may not be available to fund operations or for other use outside of the PRC or Hong Kong, due to interventions
in or the imposition of restrictions and limitations by the competent government to the transfer of cash or assets.</p><div>

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</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent"><b><i>Increases
in labor costs in the PRC may adversely affect our business and results of operations.</i></b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">The currently effective
PRC Labor Contract Law, or the Labor Contract Law was first adopted on June 29, 2007 and later amended on December 28, 2012. The Labor
Contract Law has reinforced the protection of employees who, under the Labor Contract Law, have the right, among others, to have written
employment contracts, to enter into employment contracts with no fixed term under certain circumstances, to receive overtime wages and
to terminate or alter terms in labor contracts. Furthermore, the Labor Contract Law sets forth additional restrictions and increases the
costs involved with dismissing employees. To the extent that we need to significantly reduce our workforce, the Labor Contract Law could
adversely affect our ability to do so in a timely and cost-effective manner, and our results of operations could be adversely affected.
In addition, for employees whose employment contracts include noncompetition terms, the Labor Contract Law requires us to pay monthly
compensation after such employment is terminated, which will increase our operating expenses.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">We expect that
our labor costs, including wages and employee benefits, will continue to increase. Unless we are able to pass on these increased labor
costs to our customers by increasing the prices of our products and services, our financial conditions and results of operations would
be materially and adversely affected.&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent"><b><i>We may be
subject to penalties if we are not in compliance with the PRC&#8217;s regulations related to employee&#8217;s social insurance and housing
funds. </i></b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">Pursuant to the
Social Security Law of the PRC, or the Social Security Law, which was promulgated by the Standing Committee of the National People&#8217;s
Congress (&#8220;SCNPC&#8221;) on October 28, 2010 and amended on December 29, 2018, employers shall pay the basic pension insurance,
medical insurance, work-related injury insurance, unemployment insurance and maternity insurance for all eligible employees. Changzhou
Zhongjin and its subsidiaries have been making social security premium payments at least at the minimum wage level for all eligible employees.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">In accordance with
the Regulations on Management of Housing Provident Fund (the &#8220;Regulations of HPF&#8221;), which were promulgated by the PRC State
Council on April 3, 1999, and last amended on March 24, 2002, employers must register at the designated administrative centers and open
bank accounts for employees&#8217; housing funds deposits. Employers and employees are also required to pay and deposit housing funds,
in an amount no less than 5% of the monthly average salary of each of the employees in the preceding year in full and on time. Changzhou
Zhongjin and its subsidiaries have opened bank accounts for its employees&#8217; housing funds deposits, and deposited housing funds at
least at the minimum wage level for all eligible employees.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">The applicable
PRC laws and regulations on employee benefits stipulate that employers shall be responsible for making social security premium payments
and housing provident funds contributions based on the actual wage paid to employees. In practice, given the different economic development
levels in different regions, the relevant employment benefit regulations have not been implemented consistently by local governments in
China, and each provincial or municipal governing Social Security Bureau (&#8220;SSB&#8221;) has its own discretion to enforce the compliance
of these regulations by employers. Changzhou Zhongjin and its subsidiaries have been inspected by the local SSBs annually and received
official letters from the relevant local SSBs in Jiangsu Province, where Changzhou Zhongjin and its subsidiaries are located, confirming
that Changzhou Zhongjin and its subsidiaries are not in violation of any employment or social benefit regulations for the period from
January 2017 to August 2021.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">The Company has
estimated that the additional contributions based on the actual wages of eligible employees amounted to $257,478, $467,246 and $385,935
for the fiscal years ended September 30, 2023, 2022 and 2021, respectively. The management believes that the likelihood the Company may
be required to make these additional contributions is very low; however, if in the future, the relevant government authorities determine
that Changzhou Zhongjin and its subsidiaries to be in violation of applicable laws and regulations, Changzhou Zhongjin and its subsidiaries
may be required to make additional contributions within a stipulated period and may be subject to additional fines and penalties, which
may adversely affect our financial conditions and results of operations.</p><div>

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</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent"><b><i>If we become
directly subject to the recent scrutiny, criticism and negative publicity involving U.S.-listed Chinese companies, we may have to expend
significant resources to investigate and resolve the matter, which could harm our business operations, future financing and our reputation,
and could result in a loss of your investment in our stock, especially if such matter cannot be addressed and resolved favorably.</i></b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">Recently, U.S.
public companies that have substantially all of their operations in China, have been the subject of intense scrutiny, criticism and negative
publicity by investors, financial commentators and regulatory agencies, such as the SEC. Much of the scrutiny, criticism and negative
publicity has centered around financial and accounting irregularities, a lack of effective internal controls over financial accounting,
inadequate corporate governance policies or a lack of adherence thereto and, in many cases, allegations of fraud. As a result of the scrutiny,
criticism and negative publicity, the publicly traded stock of many U.S. listed Chinese companies has sharply decreased in value and,
in some cases, has become virtually worthless. Many of these companies are now subject to shareholder lawsuits and SEC enforcement actions
and are conducting internal and external investigations into the allegations. It is not clear what effect this sector-wide scrutiny, criticism
and negative publicity will have on our Company, our business and future financing. If we become the subject of any unfavorable allegations,
whether such allegations are proven to be true or untrue, we will have to expend significant resources to investigate such allegations
and/or defend the Company. This situation may be a major distraction to our management. If such allegations are not proven to be groundless,
our Company and business operations will be severely hampered and your investment in our stock could be rendered worthless.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent"><b><i>You may face
difficulties in protecting your interests and exercising your rights as a shareholder since we conduct substantially all of our operations
in China, and almost all of our officers and directors reside outside the U.S.</i></b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">Although we are
incorporated in the Cayman Islands, we conduct substantially all of our operations in China. All of our current officers and almost all
of our directors reside outside the U.S. and substantially all of the assets of those persons are located outside of the U.S. It may be
difficult for you to conduct due diligence on the Company or such directors in your election of the directors and attend shareholders
meeting if the meeting is held in China. We plan to have one shareholder meeting each year at a location to be determined, potentially
in China. As a result of all of the above, our public shareholders may have more difficulty in protecting their interests through actions
against our management, directors or major shareholders than would shareholders of a corporation doing business entirely or predominantly
within the U.S.&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent"><b><i>We may not
be able to prevent others from unauthorized use of our intellectual property, which could harm our business and competitive position.</i></b>&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">We regard our patents,
trademarks, domain names, trade secrets, proprietary technologies, and other intellectual property as critical to our business. We rely
on a combination of intellectual property laws and contractual arrangements to protect our proprietary rights. It is often difficult to
register, maintain, and enforce intellectual property rights in China. Statutory laws and regulations are subject to judicial interpretation
and enforcement and may not be applied consistently due to the lack of clear guidance on statutory interpretation. Confidentiality agreements
and license agreements may be breached by counterparties, and there may not be adequate remedies available to us for any such breach.
Accordingly, we may not be able to effectively protect our intellectual property rights or to enforce our contractual rights in China.
Policing any unauthorized use of our intellectual property is difficult and costly and the steps we have taken may be inadequate to prevent
the misappropriation of our intellectual property. In the event that we resort to litigation to enforce our intellectual property rights,
such litigation could result in substantial costs and a diversion of our managerial and financial resources. We can provide no assurance
that we will prevail in such litigation. In addition, our trade secrets may be leaked or otherwise become available to, or be independently
discovered by, our competitors. Any failure in protecting or enforcing our intellectual property rights could have a material adverse
effect on our business, financial condition, and results of operations.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent"><b>Risks Related
to Doing Business in Japan</b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent"><b><i>We are subject
to a variety of laws and regulations including intellectual property, competition, consumer protection, product safety, and social benefits
in Japan, which is our largest market.</i></b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">We are subject
to a variety of laws and regulations including intellectual property, competition, consumer protection, product safety, and social benefits
in Japan, which is our largest market. For example, in Japan, wheelchairs are subject to the Product Liability Act, which was enacted
as a special provision of the principle of negligence liability of the Japanese Civil Code, and stipulates product liability based on
the principle of strict liability for accidents caused by products, which eliminates the requirement of intentional act or negligence.
Accordingly, we will be strictly liable for damages arising from property or physical damages caused by the defects in our products sold
in Japan. In addition, Japan has enacted laws and regulations, such as the &#8220;Long-Term Care Insurance Act&#8221; that provide social
benefits to people with disability using long-term care insurance and business operators who lend and sell assistive products, including
wheelchairs, to people with disability. Therefore, if the scope of insured persons who are certified as requiring long-term care or the
scope of assistive products covered under long-term care insurance is amended unfavorable in the &#8220;Long-Term Care Insurance Act&#8221;,
then the demand for our product in Japan will deteriorate and our result of operation will suffer. Furthermore, the introduction of new
products, such as oxygen concentrators and electric wheelchairs in Japan, may subject us to additional laws and regulations, among others
resulting from the need to obtain additional licenses and approvals to conduct our businesses as envisioned. Moreover, if third parties
we work with, such as distributors and other business partners, violate applicable laws or our policies, such violations may result in
joint or secondary liability for us.</p><div>

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</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white"><b><i>Adverse macroeconomic
conditions in Japan, our primary market, may harm our business, results of operations and financial condition.</i></b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">Our business is
sensitive to macroeconomic conditions and depends on demand from our user base. In addition, demand for our products is primarily driven
by needs of end-users in our largest key markets, Japan. There are many macroeconomic factors that influence consumer confidence and spending
behavior, including the level of inflation and unemployment, fluctuations in energy prices and conditions in the real estate markets.
In recent years, the economic indicators in Japan have shown mixed signs, and the strength of the Japanese economy is subject to many
factors beyond our control. For example, the impact of Brexit on the Japanese economy and on the value of the Japanese yen against currencies
of other countries in which we generate revenue in the long term is uncertain. In addition, an increase in the consumption tax rate that
became effective in October 2019 is adversely impacting the Japanese economy, potentially impacting consumer spending by businesses. Any
deterioration of the Japanese economy may result in decline in consumption that would have a negative impact on demand for our products
and their prices.</p><div>

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</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent"><b>Risks Related
Our Ordinary Shares</b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent"><b>&#160;</b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent"><b><i>If we fail
to comply with the continued listing requirements of Nasdaq, we would face possible delisting, which would result in a limited public
market for our shares and make obtaining future debt or equity financing more difficult for us.</i></b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent"><b><i>&#160;</i></b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white"><span style="font-weight: normal">On
September 25, 2023, we received a letter from the Listing Qualifications Department of The Nasdaq Stock Market (&#8220;Nasdaq&#8221;)
indicating that Jin Med was not in compliance with Listing Rule 5550(a)(3), which requires the Company to have at least 300 public holders
for continued listing by Nasdaq. The Company submitted a request for a hearing before the Nasdaq Hearings Panel (the &#8220;Panel&#8221;).&#160;<span style="background-color: white">Subsequently
on December 20, 2023, the Company received a letter from Nasdaq indicating that the delisting action has been stayed, pending a final
written decision by the Panel. The hearing before the Panel (the &#8220;Hearing&#8221;) was scheduled on March 14, 2024.&#160;</span>&#160;After
reviewing the Company&#8217;s prehearing submission, Nasdaq subsequently informed the Company on February 29, 2024 that it has regained
compliance with the Nasdaq Listing Rule 5550(a)(3). The Company, however, still had an outstanding deficiency due to its failure to file
its annual report on Form 20-F for the period ended September 30, 2023 and, consequently, does not meet the filing requirement in Listing
Rule 5250(c). Therefore, the Hearing was held as scheduled regarding such deficiency. On March 28, 2024, the Company received a hearing
decision letter from Nasdaq stating that the Panel has granted the Company&#8217;s request for continued listing on The Nasdaq Stock Market,
subject to the condition that the Company files its annual report on Form 20-F for fiscal year 2023 with the SEC on or before May 20,
2024.</span></p><div>

</div><p style="font: bold 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white"><span style="font-weight: normal">If
we fail to regain compliance with Nasdaq&#8217;s listing rules, we could be subject to suspension and delisting proceedings. If Jin Med&#8217;s
securities lose their listed status on The Nasdaq Capital Market, our securities would likely trade in the over-the-counter market. If
Jin Med&#8217;s securities were to trade on the over-the-counter market, selling Jin Med&#8217;s securities could be more difficult because
smaller quantities of securities would likely be bought and sold, transactions could be delayed, and security analysts&#8217; coverage
of Jin Med may be reduced. In addition, in the event Jin Med&#8217;s securities are delisted, broker-dealers have certain regulatory burdens
imposed upon them, which may discourage broker-dealers from effecting transactions in Jin Med&#8217;s securities, further limiting the
liquidity of such securities. A determination that our shares are &#8220;penny stocks&#8221; will require brokers trading in our shares
to adhere to more stringent rules and possibly result in a reduced level of trading activity in the secondary trading market for our shares.
These factors could result in lower prices and larger spreads in the bid and ask prices for Jin Med&#8217;s securities. Such delisting
from The Nasdaq Capital Market and continued or further declines in Jin Med&#8217;s share price could also greatly impair our ability
to raise additional necessary capital through equity or debt financing, and could significantly increase the ownership dilution to shareholders
caused by our issuing equity in financing or other transactions.</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent"><i>&#160;</i></p><div>

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</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent"><i>&#160;</i></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent"><b><i>Since our
CEO owns and will continue to own at least 50% of our Ordinary Shares, he will have the ability to elect directors and approve matters
requiring shareholder approval by way of resolutions of members.</i></b>&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">Mr. Erqi Wang,
our Chief Executive Officer, is currently the beneficial owner of more than 50% of our outstanding Ordinary Shares. Mr. Wang will continue
to have the power to elect all directors and approve all ordinary resolutions requiring a simple majority shareholder approval without
the votes of any other shareholder, and he will continue to have significant influence over any decision to enter into any corporate transaction
and have the ability to prevent any transaction that requires the approval of shareholders, regardless of whether or not our other shareholders
believe that such transaction is in the Company&#8217;s best interests. Such concentration of voting power could have the effect of delaying,
deterring, or preventing a change of control or other business combination, which could, in turn, have an adverse effect on the market
price of our Ordinary Shares or prevent our shareholders from realizing a premium over the then-prevailing market price for their Ordinary
Shares.&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent"><b><i>If we fail
to implement and maintain an effective system of internal controls or fail to remediate the material weaknesses in our internal control
over financial reporting that have been identified, we may fail to meet our reporting obligations or be unable to accurately report our
results of operations or prevent fraud, and investor confidence and the market price of our Ordinary Shares may be materially and adversely
affected.</i></b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent"><b><i>&#160;</i></b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">Prior to our initial
public offering, we had been a private company with limited accounting personnel and other resources with which to address our internal
controls and procedures. Our independent registered public accounting firm has not conducted an audit of our internal control over financial
reporting. However, in preparing our consolidated financial statements as of and for the fiscal years ended September 30, 2023 and 2022
and 2021, we and our independent registered public accounting firm have identified material weaknesses in our internal control over financial
reporting, as defined in the standards established by the Public Company Accounting Oversight Board of the United States, or &#8220;PCAOB,&#8221;
and other control deficiencies. The material weaknesses identified included (i) a lack of accounting staff and resources with appropriate
knowledge of U.S. GAAP and SEC reporting and compliance requirements; (ii) a lack of formal internal controls over financial closing and
reporting processes; and (iii) a lack of independent directors and an audit committee. Following the identification of the material weaknesses
and control deficiencies, we took remedial measures by appointing independent directors and establishing an audit committee. We plan to
continue to take further remedial measures, including (i) hiring more qualified accounting personnel with relevant U.S. GAAP and SEC reporting
experience and qualifications to strengthen the financial reporting function and to set up a financial and system control framework; (ii)
implementing regular and continuous U.S. GAAP accounting and financial reporting training programs for our accounting and financial reporting
personnel; and (iii) setting up an internal audit function, as well as engaging an external consulting firm to assist us with assessment
of Sarbanes-Oxley compliance requirements and improvement of overall internal control. However, the implementation of these measures may
not fully address the material weaknesses in our internal control over financial reporting. Our failure to correct the material weaknesses
or our failure to discover and address any other material weaknesses or control deficiencies could result in inaccuracies in our financial
statements and could also impair our ability to comply with applicable financial reporting requirements and related regulatory filings
on a timely basis. As a result, our business, financial condition, results of operations and prospects, as well as the trading price of
our Ordinary Shares, may be materially and adversely affected. Moreover, ineffective internal control over financial reporting significantly
hinders our ability to prevent fraud.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">Upon the completion
of our initial public offering, we became a public company in the United States subject to the Sarbanes-Oxley Act of 2002. Pursuant to
Section 404 of the Sarbanes-Oxley Act, we are required to file a report by our management on our internal control over financial reporting,
including an attestation report on internal control over financial reporting issued by our independent registered public accounting firm.
However, while we remain an emerging growth company, we are not required to include an attestation report on internal control over financial
reporting issued by our independent registered public accounting firm. The presence of material weaknesses in internal control over financial
reporting could result in financial statement errors which, in turn, could lead to errors in our financial reports and/or delays in our
financial reporting, which could require us to restate our operating results. We might not identify one or more material weaknesses in
our internal controls in connection with evaluating our compliance with Section 404 of the Sarbanes-Oxley Act. In order to maintain and
improve the effectiveness of our disclosure controls and procedures and internal controls over financial reporting, we need to expend
significant resources and provide significant management oversight. Implementing any appropriate changes to our internal controls may
require specific compliance training of our directors and employees, entail substantial costs in order to modify our existing accounting
systems, take a significant period of time to complete and divert management&#8217;s attention from other business concerns. These changes
may not, however, be effective in maintaining the adequacy of our internal control.</p><div>

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</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white">If we are unable to conclude
that we have effective internal controls over financial reporting, investors may lose confidence in our operating results, the price of
the Ordinary Shares could decline and we may be subject to litigation or regulatory enforcement actions. In addition, if we are unable
to meet the requirements of Section 404 of the Sarbanes-Oxley Act, the Ordinary Shares may not be able to remain listed on the Nasdaq.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent"><b><i>As a foreign
private issuer, we are not subject to certain U.S. securities law disclosure requirements that apply to a domestic U.S. issuer, which
may limit the information publicly available to our shareholders.</i></b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white">As a foreign private
issuer, we are not required to comply with all of the periodic disclosure and current reporting requirements of the Securities Exchange
Act of 1934 (the &#8220;Exchange Act&#8221;), and therefore, there may be less publicly available information about us than if we were
a U.S. domestic issuer. For example, we are not subject to the proxy rules in the United States and disclosure with respect to our annual
general meetings will be governed by Cayman Islands&#8217; requirements. In addition, our officers, directors and principal shareholders
are exempt from the reporting and &#8220;short-swing&#8221; profit recovery provisions of Section 16 of the Exchange Act and the rules
thereunder. Therefore, our shareholders may not know on a timely basis when our officers, directors and principal shareholders purchase
or sell our Ordinary Shares.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white"><b><i>The &#8220;Holding
Foreign Companies Accountable Act&#8221; and the &#8220;Accelerating Holding Foreign Companies Accountable Act&#8221; call for additional
and more stringent criteria to be applied to emerging market companies upon assessing the qualification of their auditors, especially
the non-U.S. auditors who are not inspected by the Public Company Accounting Oversight Board of the United States (the &#8220;PCAOB&#8221;).
These developments could add uncertainties to our offering and listing on the Nasdaq Capital Market and Nasdaq may determine to delist
our securities if the PCAOB determines that it cannot inspect or fully investigate our auditor, which may cause the value of our securities
to decline or become worthless. </i></b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">On April 21, 2020,
SEC and PCAOB released a joint statement highlighting the risks associated with investing in companies based in or having substantial
operations in emerging markets including China. The joint statement emphasized the risks associated with lack of access for the PCAOB
to inspect auditors and audit work papers in China and higher risks of fraud in emerging markets.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: left; background-color: transparent">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">On May 18, 2020,
Nasdaq filed three proposals with the SEC to (i) apply a minimum offering size requirement for companies primarily operating in a &#8220;Restrictive
Market,&#8221; (ii) adopt a new requirement relating to the qualification of management or the board of directors for Restrictive Market
companies, and (iii) apply additional and more stringent criteria to an applicant or listed company based on the qualifications of the
company&#8217;s auditor.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">On December 18,
2020, the &#8220;Holding Foreign Companies Accountable Act&#8221; was signed by President Donald Trump and became law. This legislation
requires certain issuers of securities to establish that they are not owned or controlled by a foreign government. Specifically, an issuer
must make this certification if the PCAOB is unable to audit specified reports because the issuer has retained a foreign public accounting
firm not subject to inspection by the PCAOB. Furthermore, if the PCAOB is unable to inspect the issuer&#8217;s public accounting firm
for three consecutive years beginning in 2021, the issuer&#8217;s securities are banned from trade on a national exchange or through other
methods.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">On June 22, 2021,
the U.S. Senate passed the &#8220;Accelerating Holding Foreign Companies Accountable Act&#8221;, which, if passed by the U.S. House of
Representatives and signed into law by the President, would decrease the number of non-inspection years for foreign companies to comply
with PCAOB audits from three to two years, thus reducing the time period before their securities may be prohibited from trading or delisted.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">On November 5,
2021, the SEC approved the PCAOB&#8217;s Rule 6100, Board Determinations Under the &#8220;Holding Foreign Companies Accountable Act&#8221;.
Rule 6100 provides a framework for the PCAOB to use to determine whether it is unable to inspect or investigate registered public accounting
firms located in a foreign jurisdiction because of a position taken by one or more authorities in that jurisdiction. On December 2, 2021,
The SEC adopted amendments to finalize rules implementing the submission and disclosure requirements in the Holding Foreign Companies
Accountable Act. The rules apply to registrants the SEC identifies as having filed an Annual Report with an audit report issued by a registered
public accounting firm that is located in a foreign jurisdiction and that the PCAOB is unable to inspect or investigate.</p><div>

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</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">If the PCAOB is
prevented from fully evaluating audits and quality control procedures of the auditors, investors may be deprived of the benefits of such
PCAOB inspections. The inability of the PCAOB to conduct inspections of auditors in China makes it more difficult to evaluate the effectiveness
of these accounting firm&#8217;s audit procedures or quality control procedures as compared to auditors outside of China that are subject
to the PCAOB inspections, which could cause investors and potential investors to lose confidence in audit procedures and reported financial
information and the quality of financial statements of China-based companies.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">On December 16,
2021, the PCAOB issued a report on its determination that the PCAOB was unable to inspect or investigate completely PCAOB-registered public
accounting firms headquartered in mainland China and in Hong Kong, a Special Administrative Region of the PRC, because of positions taken
by PRC authorities in those jurisdictions. The Board made these determinations pursuant to PCAOB Rule 6100, which provides a framework
for how the PCAOB fulfills its responsibilities under the HFCA Act.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">On August 26, 2022,
the CSRC, the MOF, and the PCAOB signed the Protocol, governing inspections and investigations of audit firms based in China and Hong
Kong.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">On December 15,
2022, the PCAOB determined that it was able to secure complete access to inspect and investigate registered public accounting firms headquartered
in mainland China and Hong Kong and vacated its previous determinations to the contrary. However, should PRC authorities obstruct or otherwise
fail to facilitate the PCAOB&#8217;s access in the future, the PCAOB may consider the need to issue a new determination.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">On December 29,
2022, the Accelerating Holding Foreign Companies Accountable Act was signed into law as part of the Consolidated Appropriations Act, amending
the HFCA Act by requiring the SEC to prohibit an issuer&#8217;s securities from trading on any U.S. stock exchanges if its auditor is
not subject to PCAOB inspections for two consecutive years instead of three.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">Any lack of access
to the PCAOB inspection in China may prevent the PCAOB from fully evaluating audits and quality control procedures of the auditors based
in China. As a result, the investors may be deprived of the benefits of such PCAOB inspections. The inability of the PCAOB to conduct
inspections of auditors in China makes it more difficult to evaluate the effectiveness of these accounting firms&#8217; audit procedures
or quality control procedures as compared to auditors outside of China that are subject to the PCAOB inspections, which could cause existing
and potential investors to lose confidence in audit procedures and reported financial information and the quality of financial statements
of China-based companies.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">Our former auditor,
Friedman LLP, the independent registered public accounting firm that issued the audit report included elsewhere in this prospectus, was
a PCAOB-registered public accounting firm headquartered in New York during the time it served as our independent auditor. Friedman LLP
was our independent auditor from 2019 to 2023. MarcumAsia was our independent auditor from February 22, 2023 to September 23, 2023. The
change in auditors was made due to the combination of Friedman LLP with Marcum LLP effective September 1, 2022, following which MarcumAsia
assumed the China practice of Friedman LLP. MarcumAsia is a PCAOB registered public accounting firm headquartered in New York. On September
23, 2023, we appointed DNTW Toronto LLP, a PCAOB registered public accounting firm headquartered in Canada as our auditor. On March 1,
2024, our audit committee approved the engagement of Audit Alliance LLP as the Company&#8217;s new independent registered public accounting
firm. Our current and former auditors are subject to laws in the United States pursuant to which the PCAOB conducts regular inspections
to assess an auditor&#8217;s compliance with the applicable professional standards, and have been inspected by the PCAOB on a regular
basis. As such, as of the date of this Annual Report, our listing is not affected by the HFCA Act and related regulations. However, the
recent developments would add uncertainties to our listing and we cannot assure you whether Nasdaq or regulatory authorities would apply
additional and more stringent criteria to us after considering the effectiveness of our auditor&#8217;s audit procedures and quality control
procedures, adequacy of personnel and training, or sufficiency of resources, geographic reach or experience as related to the audit of
our financial statements. Furthermore, there is a risk that our auditor cannot be inspected by the PCAOB in the future. The lack of inspection
could cause trading in our securities to be prohibited on a national exchange or in the over-the-counter trading market under the HFCA
Act and related regulations, and, as a result, Nasdaq may determine to delist our securities, which may cause the value of our securities
to decline or become worthless.</p><div>

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</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent"><b><i>As a foreign
private issuer, we are not subject to certain U.S. securities law disclosure requirements that apply to a domestic U.S. issuer, and are
exempt from certain Nasdaq corporate governance standards applicable to U.S. issuers, which may limit the information publicly available
to our investors and afford them less protection than if we were an U.S. issuer.</i></b>&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white">As a foreign private
issuer, we are permitted to take advantage of certain provisions in the Nasdaq Stock Market listing rules that allow us to follow Cayman
Islands law for certain governance matters. Certain corporate governance practices in the Cayman Islands may differ significantly from
corporate governance listing standards as, except for general fiduciary duties and duties of care, Cayman Islands law has no corporate
governance regime which prescribes specific corporate governance standards. We intend to continue to follow Cayman Islands corporate governance
practices in lieu of the corporate governance requirements of the Nasdaq Stock Market in respect of the following: (i) the majority independent
director requirement under Section 5605(b)(1) of the Nasdaq Stock Market listing rules, (ii) the requirement under Section 5605(d) of
the Nasdaq Stock Market listing rules that a compensation committee comprised solely of independent directors governed by a compensation
committee charter oversee executive compensation, (iii) the requirement under Section 5605(e) of the Nasdaq Stock Market listing rules
that director nominees be selected or recommended for selection by either a majority of the independent directors or a nominations committee
comprised solely of independent directors and (iv) the requirement under Section 5605(b)(2) of the Nasdaq Stock Market listing rules that
our independent directors hold regularly scheduled executive sessions. Cayman Islands law does not impose a requirement that our board
of directors consist of a majority of independent directors. Nor does Cayman Islands law impose specific requirements on the establishment
of a compensation committee or nominating committee or nominating process. Therefore, our shareholders may be afforded less protection
than they otherwise would have under corporate governance listing standards applicable to U.S. domestic issuers.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white">As a foreign private
issuer we are not required to comply with all of the periodic disclosure and current reporting requirements of the Exchange Act and therefore
there may be less publicly available information about us than if we were a U.S. domestic issuer. We are exempt from certain provisions
of the securities rules and regulations in the United States that are applicable to U.S. domestic issuers, including:</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white">&#160;</p><div>

</div><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%"><tr style="vertical-align: top; text-align: justify">
<td style="width: 0.25in"/><td style="width: 0.25in; text-align: left"><span style="font-size: 10pt">&#9679;</span></td><td style="text-align: justify"><span style="font-size: 10pt">the rules under the Exchange
Act requiring the filing with the SEC of quarterly reports on Form 10-Q or current reports on Form 8-K;</span></td>
</tr></table><div>
</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white">&#160;</p><div>

</div><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%"><tr style="vertical-align: top; text-align: justify">
<td style="width: 0.25in"/><td style="width: 0.25in; text-align: left"><span style="font-size: 10pt">&#9679;</span></td><td style="text-align: justify"><span style="font-size: 10pt">the sections of the Exchange
Act regulating the solicitation of proxies, consents, or authorizations in respect of a security registered under the Exchange Act;</span></td>
</tr></table><div>
</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white">&#160;</p><div>

</div><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%"><tr style="vertical-align: top; text-align: justify">
<td style="width: 0.25in"/><td style="width: 0.25in; text-align: left"><span style="font-size: 10pt">&#9679;</span></td><td style="text-align: justify"><span style="font-size: 10pt">the sections of the Exchange
Act requiring insiders to file public reports of their stock ownership and trading activities and liability for insiders who profit from
trades made in a short period of time; and the selective disclosure rules by issuers of material non-public information under Regulation
FD.</span></td>
</tr></table><div>
</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white">We are required to file
an Annual Report on Form 20-F within four months of the end of each fiscal year. However, the information we are required to file with
or furnish to the SEC will be less extensive and less timely compared to that required to be filed with the SEC by U.S. domestic issuers.
As a result, you may not be afforded the same protections or information that would be made available to you were you investing in a U.S.
domestic issuer.</p><div>

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</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white"><b><i>We may lose our
foreign private issuer status in the future, which could result in significant additional costs and expenses.</i></b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white">As discussed above, we
are a foreign private issuer, and therefore, we are not required to comply with all of the periodic disclosure and current reporting requirements
of the Exchange Act. The determination of foreign private issuer status is made annually on the last business day of an issuer&#8217;s
most recently completed second fiscal quarter, and, accordingly, the next determination with respect to our status will be made on March
31, 2024. We would lose our foreign private issuer status if, for example, more than 50% of our Ordinary Shares are directly or indirectly
held by residents of the U.S. and we fail to meet additional requirements necessary to maintain our foreign private issuer status. If
we lose our foreign private issuer status on this date, we will be required to file with the SEC periodic reports and registration statements
on U.S. domestic issuer forms, which are more detailed and extensive than the forms available to a foreign private issuer. We will also
have to mandatorily comply with U.S. federal proxy requirements, and our officers, directors and principal shareholders will become subject
to the short-swing profit disclosure and recovery provisions of Section 16 of the Exchange Act. In addition, we will lose our ability
to rely upon exemptions from certain corporate governance requirements under the Nasdaq Stock Market listing rules. As a U.S. listed public
company that is not a foreign private issuer, we will incur significant additional legal, accounting and other expenses that we will not
incur as a foreign private issuer, and accounting, reporting and other expenses in order to maintain a listing on a U.S. securities exchange.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent"><b><i>We do not
intend to pay dividends for the foreseeable future.</i></b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white">We currently intend to
retain any future earnings to finance the operation and expansion of our business, and we do not expect to declare or pay any dividends
in the foreseeable future. As a result, you may only receive a return on your investment in our Ordinary Shares if we are successfully
listed and the market price of our Ordinary Shares increases.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">&#160;&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent"><b><i>There may
not be an active, liquid trading market for our Ordinary Shares.</i></b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white">An active trading market
for our Ordinary Shares may not develop or be sustained. You may not be able to sell your shares at the market price, if at all, if trading
in our shares is not active.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent"><b><i>Shares eligible
for future sale may adversely affect the market price of our Ordinary Shares.</i></b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">The market price
of our shares could decline as a result of sales of substantial amounts of our shares in the public market, or the perception that these
sales could occur. In addition, these factors could make it more difficult for us to raise funds through future offerings of our Ordinary
Shares. An aggregate of 156,547,100 Ordinary Shares are outstanding as of February 12, 2024, and certain of such shares are &#8220;restricted
securities&#8221; as defined in Rule 144. Shares which were once subject to resale restrictions and which become available for future
sale may adversely affect the market price of our Ordinary Shares.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent"><b><i>The laws
of the Cayman Islands may not provide our shareholders with benefits comparable to those provided to shareholders of corporations incorporated
in the United States.</i></b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">Our corporate affairs
are governed by our memorandum and articles of association, as amended from time to time, by the Companies Act (As Revised) of the Cayman
Islands and by the common law of the Cayman Islands. The rights of shareholders to take action against our directors, actions by minority
shareholders and the fiduciary responsibilities of our directors to us under Cayman Islands law are to a large extent governed by the
common law of the Cayman Islands. The common law in the Cayman Islands is derived in part from comparatively limited judicial precedent
in the Cayman Islands and from English common law. Decisions of the Privy Council (which is the final Court of Appeal for British overseas
territories such as the Cayman Islands) are binding on a court in the Cayman Islands. Decisions of the English courts, and particularly
the Supreme Court and the Court of Appeal are generally of persuasive authority but are not binding in the courts of the Cayman Islands.
Decisions of courts in other Commonwealth jurisdictions are similarly of persuasive but not binding authority. The rights of our shareholders
and the fiduciary responsibilities of our directors under Cayman Islands law are not as clearly established as they would be under statutes
or judicial precedents in the United States. In particular, the Cayman Islands has a less developed body of securities laws relative to
the United States. Therefore, our public shareholders may have more difficulty protecting their interests in the face of actions by our
management, directors or controlling shareholders than would shareholders of a corporation incorporated in a jurisdiction in the United
States.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent"></p><div>

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</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent"><b><i>Because we
are a Cayman Islands company and all of our business is conducted in the PRC, you may be unable to bring an action against us or our officers
and directors or to enforce any judgment you may obtain, and the U.S. regulatory bodies may be limited in their ability to conduct investigations
or inspections of our operations in China. </i></b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">We are incorporated
in the Cayman Islands and conduct our operations primarily in China. Substantially all of our assets are located outside of the United
States and the proceeds of our initial public offering and future financing will primarily be held in banks outside of the United States.
In addition, the majority of our directors and officers reside outside of the United States. As a result, it may be difficult or impossible
for you to bring an action against us or against these individuals in the United States in the event that you believe we have violated
your rights, either under United States federal or state securities laws or otherwise, or if you have a claim against us. Even if you
are successful in bringing an action of this kind, the laws of the Cayman Islands and of China may not permit you to enforce a judgment
against our assets or the assets of our directors and officers.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">The SEC, the U.S.
Department of Justice and other U.S. authorities may also have difficulties in bringing and enforcing actions against us or our directors
or executive officers in the PRC. The SEC has stated that there are significant legal and other obstacles to obtaining information needed
for investigations or litigation in China. China has recently adopted a revised securities law, and Article 177 of which provides, among
other things, that no overseas securities regulator is allowed to directly conduct investigation or evidence collection activities within
the territory of the PRC. Accordingly, without governmental approval in China, no entity or individual in China may provide documents
and information relating to securities business activities to overseas regulators when it is under direct investigation or evidence discovery
conducted by overseas regulators, which could present significant legal and other obstacles to obtaining information needed for investigations
and litigation conducted in China.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent"><b><i>You may be
unable to present proposals before annual general meetings or extraordinary general meetings not called by shareholders.</i></b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">Cayman Islands
law provides shareholders with only limited rights to requisition a general meeting, and does not provide shareholders with any right
to put any proposal before a general meeting. These rights, however, may be provided in a company&#8217;s articles of association. Our
articles of association allow our shareholders holding shares representing in aggregate not less than 10% of our voting share capital
in issue, to requisition a general meeting of our shareholders, in which case our directors are obliged to call such meeting. Advance
notice of at least twenty-one clear days is required for the convening of our annual general shareholders&#8217; meeting and at least
14 clear days&#8217; notice any other general meeting of our shareholders. A quorum required for a meeting of shareholders consists of
at least one shareholder present or by proxy, representing not less than one-third of the total issued shares carrying the right to vote
at a general meeting of the Company.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent"><b>General Risk
Factors</b>&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: left; background-color: transparent">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent"><b><i>The public
offering prices of our Ordinary Shares may not be indicative of the market price of our Ordinary Shares. </i></b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white">The market price of our
Ordinary Shares could vary significantly as a result of a number of factors, some of which are beyond our control. In the event of a drop
in the market price of our Ordinary Shares, you could lose a substantial part or all of your investment in our Ordinary Shares. The public
offering price for our initial public offering was determined by us and the underwriters, based on numerous factors and may not be indicative
of the market price of our Ordinary Shares. Consequently, you may not be able to sell shares of our Ordinary Shares at prices equal to
or greater than the price paid by you.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white">The following factors
could affect our share price:</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white">&#160;</p><div>

</div><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%"><tr style="vertical-align: top; text-align: justify">
<td style="width: 0.25in"/><td style="width: 0.25in; text-align: left"><span style="font-size: 10pt">&#9679;</span></td><td style="text-align: justify"><span style="font-size: 10pt">our operating and financial
performance;</span></td>
</tr></table><div>
</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 2.5pt; background-color: transparent">&#160;</p><div>

</div><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%"><tr style="vertical-align: top; text-align: justify">
<td style="width: 0.25in"/><td style="width: 0.25in; text-align: left"><span style="font-size: 10pt">&#9679;</span></td><td style="text-align: justify"><span style="font-size: 10pt">variations in the rate of growth
of our financial indicators, such as net income per share, net income and revenues;</span></td>
</tr></table><div>
</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: left; background-color: transparent">&#160;</p><div>

</div><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%"><tr style="vertical-align: top; text-align: justify">
<td style="width: 0.25in"/><td style="width: 0.25in; text-align: left"><span style="font-size: 10pt">&#9679;</span></td><td style="text-align: justify"><span style="font-size: 10pt">the public reaction to our
press releases, our other public announcements and our filings with the SEC;</span></td>
</tr></table><div>
</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 2.5pt; background-color: transparent">&#160;</p><div>

</div><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%"><tr style="vertical-align: top; text-align: justify">
<td style="width: 0.25in"/><td style="width: 0.25in; text-align: left"><span style="font-size: 10pt">&#9679;</span></td><td style="text-align: justify"><span style="font-size: 10pt">strategic actions by our competitors;</span></td>
</tr></table><div>
</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 2.5pt; background-color: transparent">&#160;</p><div>

</div><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%"><tr style="vertical-align: top; text-align: justify">
<td style="width: 0.25in"/><td style="width: 0.25in; text-align: left"><span style="font-size: 10pt">&#9679;</span></td><td style="text-align: justify"><span style="font-size: 10pt">changes in revenue or earnings
estimates, or changes in recommendations or withdrawal of research coverage, by equity research analysts;</span></td>
</tr></table><div>
</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 2.5pt; background-color: transparent">&#160;</p><div>

</div><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%"><tr style="vertical-align: top; text-align: justify">
<td style="width: 0.25in"/><td style="width: 0.25in; text-align: left"><span style="font-size: 10pt">&#9679;</span></td><td style="text-align: justify"><span style="font-size: 10pt">speculation in the press or
investment community;</span></td>
</tr></table><div>
</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 2.5pt; background-color: transparent">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 2.5pt; background-color: transparent"></p><div>

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    </div><!-- Field: /Page --><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 2.5pt; background-color: transparent">&#160;</p><div>

</div><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%"><tr style="vertical-align: top; text-align: justify">
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to cover our Ordinary Shares;</span></td>
</tr></table><div>
</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 2.5pt; background-color: transparent">&#160;</p><div>

</div><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%"><tr style="vertical-align: top; text-align: justify">
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by us or other shareholders, or the perception that such sales may occur;</span></td>
</tr></table><div>
</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 2.5pt; background-color: transparent">&#160;</p><div>

</div><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%"><tr style="vertical-align: top; text-align: justify">
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policies, guidance, interpretations or standards;</span></td>
</tr></table><div>
</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 5pt; background-color: transparent">&#160;</p><div>

</div><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%"><tr style="vertical-align: top; text-align: justify">
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key management personnel;</span></td>
</tr></table><div>
</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 2.5pt; background-color: transparent">&#160;</p><div>

</div><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%"><tr style="vertical-align: top; text-align: justify">
<td style="width: 0.25in"/><td style="width: 0.25in; text-align: left"><span style="font-size: 10pt">&#9679;</span></td><td style="text-align: justify"><span style="font-size: 10pt">actions by our shareholders;</span></td>
</tr></table><div>
</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 2.5pt; background-color: transparent">&#160;</p><div>

</div><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%"><tr style="vertical-align: top; text-align: justify">
<td style="width: 0.25in"/><td style="width: 0.25in; text-align: left"><span style="font-size: 10pt">&#9679;</span></td><td style="text-align: justify"><span style="font-size: 10pt">domestic and international
economic, legal and regulatory factors unrelated to our performance; and</span></td>
</tr></table><div>
</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 2.5pt; background-color: transparent">&#160;</p><div>

</div><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%"><tr style="vertical-align: top; text-align: justify">
<td style="width: 0.25in"/><td style="width: 0.25in; text-align: left"><span style="font-size: 10pt">&#9679;</span></td><td style="text-align: justify"><span style="font-size: 10pt">the realization of any risks
described under this &#8220;Risk Factors&#8221; section.</span></td>
</tr></table><div>
</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white">The stock markets in
general have experienced extreme volatility that has often been unrelated to the operating performance of particular companies. These
broad market fluctuations may adversely affect the trading price of our Ordinary Shares. Securities class action litigation has often
been instituted against companies following periods of volatility in the overall market and in the market price of a company&#8217;s securities.
Such litigation, if instituted against us, could result in very substantial costs, divert our management&#8217;s attention and resources
and harm our business, operating results and financial condition.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent"><b><i>We may experience
extreme stock price volatility unrelated to our actual or expected operating performance, financial condition or prospects, making it
difficult for prospective investors to assess the rapidly changing value of our Ordinary Shares.</i></b>&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">There have been
recent instances of extreme stock price run-ups followed by rapid price declines and strong stock price volatility with a number of recent
initial public offerings, especially among companies with relatively smaller public floats. As a relatively small-capitalization company
with relatively small public float, we may experience greater share price volatility, extreme price run-ups, lower trading volume and
less liquidity than large-capitalization companies. In particular, our Ordinary Shares may be subject to rapid and substantial price volatility,
low volumes of trades and large spreads in bid and ask prices. Such volatility, including any share run-up, may be unrelated to our actual
or expected operating performance, financial condition or prospects, making it difficult for prospective investors to assess the rapidly
changing value of our Ordinary Shares. In addition, investors of our Ordinary Shares may experience losses, which may be material, if
the price of our Ordinary Shares declines or if such investors purchase Ordinary Shares prior to any price decline.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: left; background-color: transparent">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white"><b><i>For as long as
we are an emerging growth company, we will not be required to comply with certain reporting requirements, including those relating to
accounting standards and disclosure about our executive compensation, that apply to other public companies.</i></b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white">In April 2012, President
Obama signed into law the JOBS Act. We are classified as an &#8220;emerging growth company&#8221; under the JOBS Act. For as long as we
are an emerging growth company, which may be up to five full fiscal years, unlike other public companies, we will not be required to,
among other things, (i) provide an auditor&#8217;s attestation report on management&#8217;s assessment of the effectiveness of our system
of internal control over financial reporting pursuant to Section 404(b) of the Sarbanes-Oxley Act, (ii) comply with any new requirements
adopted by the PCAOB requiring mandatory audit firm rotation or a supplement to the auditor&#8217;s report in which the auditor would
be required to provide additional information about the audit and the financial statements of the issuer, (iii) provide certain disclosure
regarding executive compensation required of larger public companies or (iv) hold nonbinding advisory votes on executive compensation.
We will remain an emerging growth company for up to five years, although we will lose that status sooner if we have more than $1.235 billion
of revenues in a fiscal year, have more than $700 million in market value of our Ordinary Shares held by non-affiliates, or issue more
than $1.0 billion of non-convertible debt over a three-year period.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white"></p><div>

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    </div><div style="break-before: page; margin-top: 6pt; margin-bottom: 12pt"><p style="margin: 0pt">&#160;</p></div><div>
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</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">To the extent that
we rely on any of the exemptions available to emerging growth companies, you will receive less information about our executive compensation
and internal control over financial reporting than issuers that are not emerging growth companies. If some investors find our Ordinary
Shares to be less attractive as a result, there may be a less active trading market for our Ordinary Shares and our stock price may be
more volatile.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent"><b><i>&#160;</i></b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent"><b><i>The requirements
of being a public company may strain our resources and divert management&#8217;s attention.</i></b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white">As a public company,
we are subject to the reporting requirements of the Exchange Act, the Sarbanes-Oxley Act, the Dodd-Frank Act, the listing requirements
of the securities exchange on which we list, and other applicable securities rules and regulations. Despite recent reforms made possible
by the JOBS Act, compliance with these rules and regulations increase our legal, accounting, and financial compliance costs and investor
relations and public relations costs, make some activities more difficult, time-consuming or costly and increase demand on our systems
and resources, particularly after we are no longer an &#8220;emerging growth company.&#8221; The Exchange Act requires, among other things,
that we file annual, quarterly, and current reports with respect to our business and operating results as well as proxy statements.&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white">As a result of disclosure
of information in this Annual Report and in filings required of a public company, our business and financial condition become more visible,
which we believe may result in threatened or actual litigation, including by competitors and other third parties. If such claims are successful,
our business and operating results could be harmed, and even if the claims do not result in litigation or are resolved in our favor, these
claims, and the time and resources necessary to resolve them, could divert the resources of our management and adversely affect our business,
brand and reputation and results of operations.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white">Being a public company,
along with these new rules and regulations, make it more expensive for us to obtain director and officer liability insurance, and we may
be required to accept reduced coverage or incur substantially higher costs to obtain coverage. These factors could also make it more difficult
for us to attract and retain qualified members of our board of directors, particularly to serve on our audit committee and compensation
committee, and qualified executive officers.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent"><b><i>We have broad
discretion in the use of the net proceeds from our initial public offering and may not use them effectively.</i></b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white">To the extent we determine
that the proposed uses set forth in our prospectus for our initial public offering are no longer in the best interests of our Company,
we cannot specify with any certainty the particular uses of such net proceeds that we will receive from our public offering. Our management
will have broad discretion in the application of such net proceeds, including working capital, possible acquisitions, and other general
corporate purposes, and we may spend or invest these proceeds in a way with which our shareholders disagree. The failure by our management
to apply these funds effectively could harm our business and financial condition. Pending their use, we may invest the net proceeds from
our public offering in a manner that does not produce income or that loses value.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: left; background-color: transparent">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent"><b><i>The obligation
to disclose information publicly may put us at a disadvantage to competitors that are private companies.</i></b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white">As a public company,
we are required to file periodic reports with the Securities and Exchange Commission upon the occurrence of matters that are material
to our Company and shareholders. Although we may be able to attain confidential treatment of some of our developments, in some cases,
we need to disclose material agreements or results of financial operations that we would not be required to disclose if we were a private
company. Our competitors may have access to this information, which would otherwise be confidential. This may give them advantages in
competing with our Company. Similarly, as a U.S. public company, we are governed by U.S. laws that our competitors, which are mostly
private Chinese companies, are not required to follow. To the extent compliance with U.S. laws increases our expenses or decreases our
competitiveness against such companies, our public Company status could affect our results of operations.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0in; background-color: transparent">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0in; background-color: transparent"></p><div>

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</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0in; background-color: transparent">&#160;</p><div>

</div><div><a id="a_007"></a></div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent"><b>ITEM 4. INFORMATION
ON THE COMPANY</b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: left; background-color: transparent">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent"><b><i>A. History
and development of the company</i></b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent"><b><i>&#160;</i></b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">On January 26,
2006, the VIE, Changzhou Zhongjin, was formed pursuant to PRC law as a limited company. We operate our wheelchair and living aids product
design and manufacture business through Changzhou Zhongjin and its wholly owned subsidiaries, Zhongjin Taizhou and Zhongjin Jing&#8217;ao
Trading, in China.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">On June 17, 2013,
Zhongjin Taizhou was formed pursuant to PRC law as a limited company.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">On December 18,
2014, Zhongjin Jing&#8217;ao was formed pursuant to PRC law as a limited company.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">On January 14,
2020, Jin Med, an exempted company limited by shares, was incorporated under Cayman Islands law pursuant to the Companies Act (As Revised)
of the Cayman Islands as a holding company. The address and telephone number of Jin Med is No. 33 Lingxiang Road, Wujin District, Changzhou
City, Jiangsu Province, People&#8217;s Republic of China, +86-519 89607972</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">On February 25,
2020, Zhongjin HK, a holding company, was formed in Hong Kong, which owns 100% shares of Erhua Med, or WFOE, which was formed on September
24, 2020 as a limited company pursuant to PRC law.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">On March 30, 2023,
the Company closed its initial public offering (&#8220;IPO&#8221;) of 1,000,000 Ordinary Shares, pursuant to its registration statement
on Form F-1 (File No.333-259767), which was declared effective by the SEC on March 27, 2023. The Ordinary Shares were priced at $8.00
per share and the IPO was conducted on a firm commitment basis. The Ordinary Shares commenced trading under the symbol &#8220;ZJYL&#8221;
on the Nasdaq Capital Market on March 28, 2023.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">On April 6, 2023,
Prime Number Capital, LLC, as the representative of the underwriters of the IPO, partially exercised the over-allotment option to purchase
an additional 47,355 Ordinary Shares at the IPO price of $8.00 per share. As a result, the Company raised total gross proceeds of $8,378,840,
before deducting underwriting discounts and offering expenses.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">In August 2023,
Zhongjin Kangma Information Technology (Jiangsu) Co., Ltd, a limited liability company organized under the laws of the PRC was incorporated,
of which the VIE owns an 80% equity interest.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">Other than as set
out above, there has been no other material capital expenditures and divestitures (including interests in other companies), since the
beginning of the Company&#8217;s last three financial years to the date of this Annual Report.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">Pursuant to PRC
law, each entity formed under PRC law must have a business scope as submitted to the Administration of Industry and Commerce or its local
counterpart. Depending on the particular business scopes, approval by the relevant competent regulatory agencies may be required prior
to commencement of business operations. Since the sole business of WFOE is to provide Changzhou Zhongjin with technical support, consulting
services and other management services relating to its day-to-day business operations and management in exchange for a service fee approximately
equal all pre-tax profits of Changzhou Zhongjin and its subsidiaries (minus any accumulated losses (if any) of Changzhou Zhongjin and
its subsidiaries in the previous fiscal year, and the amount required for operating funds, expenditures, taxes and other statutory contributions
in any particular fiscal year), such business scope is appropriate under PRC law. Changzhou Zhongjin, on the other hand, is also able
to, pursuant to its business scope, conduct manufacturing business of various medical devices. Changzhou Zhongjin is approved by Changzhou
Branch of Jiangsu Administration for Industry and Commerce to engage in its business.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">We control Changzhou
Zhongjin through a series of contractual arrangements, or &#8220;VIE Agreements&#8221;, which are described under &#8220;Contractual Arrangements
among WFOE, Changzhou Zhongjin and Changzhou Zhongjin&#8217;s Shareholders<i>.</i>&#8221; The VIE Agreements are designed so that the
operations of the VIE are solely for the benefit of WFOE and ultimately, the Company. As such, under the U.S. GAAP, the Company is deemed
to have a controlling financial interest in, and be the primary beneficiary of, the VIE for accounting purposes only and must consolidate
the VIE because we met the conditions under the U.S. GAAP to consolidate the VIE. &#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent"></p><div>

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    </div><div style="break-before: page; margin-top: 6pt; margin-bottom: 12pt"><p style="margin: 0pt">&#160;</p></div><div>
    </div><!-- Field: /Page --><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">The following diagram
illustrates our corporate structure as of the date of this Annual Report.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent"><span style="font-family: Sans-Serif; font-size: 9pt; color: Red"><b>&#160;</b></span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center; background-color: transparent"><span style="font-family: Sans-Serif; font-size: 9pt; color: Red"><b><img alt="" src="image_001.jpg"/>&#160;</b></span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent"><b><i>The VIE Contractual
Arrangements</i></b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">Neither we nor
our subsidiaries own any equity interest in the VIE. Instead, we control and receive the economic benefits of the VIE&#8217;s business
operations through the &#8220;VIE Agreements&#8221;, and we consolidate the VIE for accounting purpose only because we met the conditions
under U.S. GAAP to consolidate the VIE. The VIE Agreements consist of an &#8220;Exclusive Business Cooperation and Service Agreement&#8221;,
an &#8220;Equity Interest Pledge Agreement&#8221;, a &#8220;Share Disposal and Exclusive Option to Purchase Agreement&#8221;, and a &#8220;Proxy
Agreement&#8221; and &#8220;Spousal Consent&#8221;. The VIE Agreements are designed so that the operations of the VIE are solely for the
benefit of WFOE and, ultimately, the Company. As such, under U.S. GAAP, the Company is deemed to have a controlling financial interest
in, and be the primary beneficiary of, the VIE for accounting purposes only and must consolidate the VIE. However, the VIE Agreements
have not been tested in a court of law and may not be effective in providing control over the VIE. We may incur substantial costs to enforce
the terms of the VIE Agreements. We are subject to risks due to the uncertainty of the interpretation and application of the laws and
regulations of the PRC, regarding the VIE structure, including, but not limited to, regulatory review of overseas listing of PRC companies
through a special purpose vehicle, and the validity and enforcement of the contractual arrangements with the VIE. We are also subject
to the risk that the PRC government could disallow the VIE structure, which would likely result in a material change in our operations
and, as a result, the value of our Ordinary Shares may depreciate significantly or become worthless. For a description of our corporate
structure and VIE contractual arrangements, see &#8220;Item 4. Information on the Company&#8212;B. Business Overview&#8212;Corporate History
and Structure.&#8221; See also &#8220;Risk Factors&#8212;Risks Related to Our Corporate Structure.&#8221;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent"></p><div>

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    </div><div style="break-before: page; margin-top: 6pt; margin-bottom: 12pt"><p style="margin: 0pt">&#160;</p></div><div>
    </div><!-- Field: /Page --><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">Our WFOE, the VIE,
and the VIE&#8217;s shareholders, entered into the VIE Agreements on November 26, 2020. The VIE Agreements are designed to provide our
WFOE with the power, rights and obligations equivalent in all material respects to those it would possess as the sole equity holder of
the VIE, including absolute control rights and the rights to the assets, property and revenue of the VIE. The direct shareholders of Changzhou
Zhongjin (&#8220;Changzhou Zhongjin Shareholders&#8221;), the VIE, are Erqi Wang, Jin Xiao, Zhengqing Ren, and Changzhou Erpu Investment
Management Center (Limited Partnership). Changzhou Erpu Investment Management Center (Limited Partnership)&#8217;s shareholders are Erqi
Wang, Ziqiang Wang, Shijun Wang, Zhenhu Hu, Yunchuan Zhang, Xin Zong, Shaoming Yang, Zifang Zhao, Lijuan Yue, Peipei Wang, Jinshan Chen,
Su Chen, Jiangang Bao, Yun Li, and Laicun Guo. The VIE wholly owns its subsidiaries Taizhou Zhongjin and Zhongjin Jing&#8217;ao, and owns
80% equity interest in Zhongjin Kangma, which was incorporated in August 2023. The diagram below illustrates the shareholders of the VIE
and its subsidiaries.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center; background-color: transparent"><b><img alt="" src="image_002.jpg"/>&#160;</b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent"><b>&#160;</b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">According to the
Exclusive Business Cooperation and Service Agreement, Changzhou Zhongjin is obligated to pay service fees to WFOE approximately equal
to the pretax income after deducting relevant costs and reasonable expenses in accordance with United States Financial Reporting Standards.<i>&#160;</i></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: left; background-color: transparent"><i>&#160;</i></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: left; background-color: transparent">Each of the VIE Agreements
is described in detail below:</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: left; background-color: transparent"><i>&#160;</i></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent"><i><span style="text-decoration:underline">Exclusive
Business Cooperation and Service Agreement</span></i></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">Pursuant to the
Exclusive Business Cooperation and Service Agreement between Changzhou Zhongjin and WFOE, WFOE provides Changzhou Zhongjin with marketing,
technical support, consulting services and management services relating to its day-to-day business operations and management, on an exclusive
basis, utilizing its advantages in technology, human resources, and information. Additionally, Changzhou Zhongjin granted an irrevocable
and exclusive option to WFOE to purchase from Changzhou Zhongjin, any or all of its assets at the lowest purchase price permitted under
PRC laws. Should WFOE exercise such option, the parties shall enter into a separate asset transfer agreement. For services rendered to
Changzhou Zhongjin by WFOE under this agreement, WFOE is entitled to collect a service fee calculated based on the actual income of Changzhou
Zhongjin from time to time, which is approximately equal to all pre-tax profits of Changzhou Zhongjin and its subsidiaries (minus any
accumulated losses (if any) of Changzhou Zhongjin and its subsidiaries in the previous fiscal year, and the amount required for operating
funds, expenditures, taxes, statutory contributions and other relevant costs and reasonable expenses in accordance with United States
Financial Reporting Standards in any particular fiscal year).</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">The Exclusive Business
Cooperation and Service Agreement shall remain in effect for twenty years unless earlier terminated by written agreement of the parties.
The Exclusive Business Cooperation and Service Agreement may be extended before expiration by written agreement of the WFOE.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent"></p><div>

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    </div><div style="break-before: page; margin-top: 6pt; margin-bottom: 12pt"><p style="margin: 0pt">&#160;</p></div><div>
    </div><!-- Field: /Page --><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">The CEO of WFOE,
Mr. Erqi Wang, who is the CEO of Changzhou Zhongjin, is currently managing Changzhou Zhongjin pursuant to the terms of the Exclusive Business
Cooperation and Service Agreement. WFOE has absolute authority relating to the management of Changzhou Zhongjin, including but not limited
to decisions with regard to expenses, salary increases and bonuses, hiring, firing and other operational functions. The Company&#8217;s
audit committee will be required to review and approve in advance any related party transactions, including transactions involving WFOE
or Changzhou Zhongjin.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent"><i>&#160;</i></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent"><i><span style="text-decoration:underline">Equity Interest
Pledge Agreement</span></i></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">Under the Equity
Interest Pledge Agreement among WFOE, Changzhou Zhongjin and each of the Changzhou Zhongjin Shareholders, the Changzhou Zhongjin Shareholders
pledged all of their equity interest in Changzhou Zhongjin to WFOE to guarantee the performance of Changzhou Zhongjin&#8217;s obligations
under the Exclusive Business Cooperation and Service Agreement. Under the terms of the Equity Interest Pledge Agreement, in the event
that Changzhou Zhongjin or the Changzhou Zhongjin Shareholders breach their respective contractual obligations under the Exclusive Business
Cooperation and Service Agreement, WFOE, as pledgee, will be entitled to certain rights, including, but not limited to, the right to collect
dividends generated by the pledged shares. The Changzhou Zhongjin Shareholders also agreed that upon occurrence of any event of default,
as set forth in the Equity Interest Pledge Agreement, WFOE is entitled to dispose of the pledged equity interest in accordance with applicable
PRC laws. The Changzhou Zhongjin Shareholders further agreed not to dispose of the pledged equity interests or take any actions that would
prejudice WFOE&#8217;s interest.&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: left; background-color: transparent">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">The Equity Interest
Pledge Agreement is effective until all payments due under the Exclusive Business Cooperation and Service Agreement have been paid by
Changzhou Zhongjin. WFOE shall cancel or terminate the Equity Interest Pledge Agreement upon Changzhou Zhongjin&#8217;s full payment of
fees payable under the Exclusive Business Cooperation and Service Agreement and upon termination of Changzhou Zhongjin&#8217;s obligations
under the Exclusive Business Cooperation and Service Agreement, Share Disposal and Exclusive Option to Purchase Agreement and a series
of other control agreements.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">The purposes of
the Equity Interest Pledge Agreement are to (1) guarantee the performance of Changzhou Zhongjin&#8217;s obligations under the Exclusive
Business Cooperation and Service Agreement, (2) make sure the Changzhou Zhongjin Shareholders do not transfer or assign the pledged shares,
or create or allow any encumbrance that would prejudice WFOE&#8217;s interests without WFOE&#8217;s prior written consent, and (3) provide
WFOE control over Changzhou Zhongjin. In the event Changzhou Zhongjin breaches its contractual obligations under the Exclusive Business
Cooperation and Service Agreement, WFOE will be entitled to foreclose on the Changzhou Zhongjin Shareholders&#8217; shares in Changzhou
Zhongjin and may (i) exercise its option to purchasing at a discount, designating others to purchase at a discount, auction or sale of
pledged Shares pursuant to pertinent laws of China and WFOE may terminate the VIE Agreements after the acquisition of all the shares in
Changzhou Zhongjin and require Pledgor and/or Changzhou Zhongjin to be liable for breach of contract pursuant, including compensating
Pledgee for all the losses suffered therefrom (including all the expenses incurred by Pledgee to realize its rights and interests hereunder);
or (ii) dispose of the pledged equity interests and be paid in priority out of proceeds from the disposal in which case the VIE structure
will be terminated.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent"><i><span style="text-decoration:underline">Share Disposal
and Exclusive Option to Purchase Agreement</span></i></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">Under the Share
Disposal and Exclusive Option to Purchase Agreement, the Changzhou Zhongjin Shareholders and Changzhou Zhongjin irrevocably granted WFOE
(or its designee) an exclusive option to purchase, to the extent permitted under PRC law, once or at multiple times, at any time, all
or part of the equity of Changzhou Zhongjin held by the Changzhou Zhongjin Shareholders. Unless the relevant laws require assessment,
the purchase price (hereinafter referred to as &#8220;transfer price&#8221;) of the Company&#8217;s equity interests purchased is the
lower of the following two: (i) RMB one (1) yuan, or (ii) the lowest price permitted by relevant Chinese laws. If WFOE chooses to purchase
part of equity interests, the exercise price shall be adjusted correspondingly according to the proportion of the equity interests to
be purchased to the Company&#8217;s total equity interests. The Share Disposal and Exclusive Option to Purchase Agreement remains effective
until all equity interests of Changzhou Zhongjin are legally transferred to WFOE and/or any other entity or individual designated by it.</p><div>

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</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent"><i><span style="text-decoration:underline">Proxy Agreement</span></i></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">Under the Proxy
Agreement, the Changzhou Zhongjin Shareholders authorized WFOE to act on their behalf as their exclusive agent and attorney with respect
to all rights as shareholders, including but not limited to: (a) attending shareholders&#8217; meetings; (b) exercising all the shareholders&#8217;
rights, including voting, that shareholders are entitled to under PRC laws and the articles of association of Changzhou Zhongjin, including,
but not limited to, the sale or transfer or pledge or disposition of shares in part or in whole; and (c) designating and appointing on
behalf of shareholders the legal representative, the executive director, supervisor, the chief executive officer and other senior management
members of Changzhou Zhongjin.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent"><i><span style="text-decoration:underline">Spousal Consent</span></i></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">Pursuant to the
Spousal Consent, each spouse of the individual Changzhou Zhongjin Shareholders irrevocably agreed that the equity interest in Changzhou
Zhongjin Shareholders held by their respective spouses would be disposed of pursuant to the Equity Interest Pledge Agreement, the Share
Disposal and Exclusive Option to Purchase Agreement, and the Proxy Agreement. Each spouse of the Changzhou Zhongjin Shareholders further
agreed not to assert any rights over the equity interest in Changzhou Zhongjin held by their respective spouses. In addition, in the event
that any spouse obtains any equity interest in Changzhou Zhongjin through the respective shareholder for any reason, he or she agreed
to be bound by the contractual arrangements.&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: left; background-color: transparent">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">The term of the
Proxy Agreement is the same as the term of the Share Disposal and Exclusive Option to Purchase Agreement. The Proxy Agreement is irrevocable
and continuously valid from the date of execution of the Proxy Agreement, so long as the Changzhou Zhongjin Shareholders remain as shareholders
of the Company.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent"><b><i>Other information</i></b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent"><b><i>&#160;</i></b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">The SEC maintains
an Internet site that contains reports, proxy and information statements, and other information regarding issuers that file electronically
with the SEC and state the address of that site (http:// www.sec.gov). The Company maintains an internet address at zhjmedical.com.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent"><b><i>B. Business
Overview</i></b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent"><b><i>&#160;</i></b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white">The China-based VIE,
Changzhou Zhongjin, and its subsidiaries, design and manufacture wheelchairs and living aids products for people with disabilities, the
elderly, and people recovering from injury. Our business focuses primarily on wheelchairs. For the fiscal years ended September 30, 2023,
2022 and 2021, sales of wheelchairs and wheelchair components represented approximately 96.5%, 96.9% and 99.7%, respectively, of our revenue,
while sales of living aids products such as oxygen concentrators and bathing machines represented approximately 3.5%, 3.1% and 0.3%, respectively,
of our revenue. Currently, our living aids products are only sold to a few selected customers to test the markets for these products.
The majority of our products are sold to dealers in Japan and China, while a small number of our products are also sold to dealers located
in other regions including the United States, Canada, Australia, Korea, Israel, Singapore, and others.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white">&#160;&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white">Since 2006, Changzhou
Zhongjin has been designing and manufacturing wheelchairs. Almost all of its wheelchairs currently for sale are manual wheelchairs. Changzhou
Zhongjin only started selling electric wheelchairs in 2018, and electric wheelchairs accounted for approximately 0.2%, 0.4% and 1.0% of
its revenue for the fiscal years ended September 30, 2023, 2022 and 2021, respectively. The manual wheelchair product category has a wide
range of products at various price points, consisting of more than thirty models. The mid to high-end wheelchairs and components are mostly
geared towards customers in Japan, and the relatively lower-end wheelchairs and components are targeted for customers in China. We believe
the wheelchair markets in Japan and China are favorably exposed to multiple macro-economic growth driving factors such as rising spending
power, growing popularity of outdoor and active lifestyles for the disabled population, and general needs for better mobility equipment.
In addition, we believe demand for our products in Japan and China will increase over the next several decades due to the growing aging
population.</p><div>

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</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">We seek to deliver
quality products with customized attributes tailored to our end users&#8217; specifications at competitive prices. Our wheelchairs are
designed to be lightweight and ergonomic. Changzhou Zhongjin operates two manufacturing facilities in China, where we carry out design,
engineering, manufacturing, and assembly of its products. Changzhou Zhongjin owns the facilities located in Changzhou City, Jiangsu Province,
China, and leases the facility located in Taizhou City, Jiangsu Province, China for a term of 30 years from 2014 to 2043. While we strive
to achieve efficiency by standardizing and optimizing certain procedures across the production cycle, we understand the importance of
maintaining the quality of our products and strictly enforce our quality control protocols at every step of our production process.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white">As of the date of
this Annual Report, Changzhou Zhongjin&#8217;s products are primarily distributed through qualified dealers in the markets where it
operates. Changzhou Zhongjin has a stable and well-established distribution network, which has helped it grow its sales and expand
its market for more than a decade. As of the date of this Annual Report, Changzhou Zhongjin has established relationships with over
forty distributors in China, and over twenty in the other regions of the world where we currently sell our products. The management
is constantly looking to add qualified and reputable distributors to our network and have built long-term relationships with a
number of them. For example, we have been a supplier to Nissin Medical Industries Co., Ltd (&#8220;Nissin&#8221;), our largest
dealer and sole distributor in Japan, since 2006. Despite the number of dealers we work with, the majority of our sales, or
approximately 69.8%,<span style="font-family: Times New Roman, Times, Serif"> </span>73.0% and 78.2% of our revenues for the fiscal
years ended September 30, 2023, 2022 and 2021, respectively, were attributed to Nissin. In addition, 8.4%<span style="font-family: Times New Roman, Times, Serif">&#160;&#160;</span>,
7.5% and 5.0% of our total revenue was attributed to Nissin&#8217;s wholly-owned subsidiaries, Colours&#8217;n Motion Inc
(&#8220;Colors&#8221;), Nissin Medical Co., Ltd. (&#8220;Nissin Korea&#8221;) and Nissin Medical Vietnam Co., Ltd. (&#8220;Nissin
Vietnam&#8221;) aggregately, for the fiscal years ended September 30, 2023, 2022 and 2021, respectively. Nissin is one of the
largest medical device distributors in Japan, and all our products sold to Nissin were original equipment manufacturer
(&#8220;OEM&#8221;) products that were manufactured according to specifications requested by Nissin and sold to the end-users in
Japan under Nissin&#8217;s brands. For the fiscal years ended September 30, 2023 and 2022, Nissin was the only customer that
accounted for more than 10% of our revenue.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">Our research and
development (&#8220;R&amp;D&#8221;) capabilities have always been a cornerstone of our success. Changzhou Zhongjin&#8217;s R&amp;D department
currently has 55 employees, many of whom own advanced degrees in engineering and related fields. Our CEO, Dr. Erqi Wang, is the core leader
of our R&amp;D department. Dr. Wang pioneered a tailor-made concept for &#8220;rehabilitation wheelchair&#8221; design in China that allows
users to adjust wheelchair functions according to their individual conditions. Our wheelchairs designed under this concept have won a
number of design awards in China, including the Changzhou Science and Technology Progress Award in 2012, the Wujin District Science and
Technology Progress Award in 2012, the Silver Award of the First Industrial Design Competition of Jiangsu Province in 2013, and the CF
Silver Award of the &#8220;Canton Fair&#8221; in 2014. Changzhou Zhongjin and its subsidiaries own approximately 119 patents and are in
the process of registering approximately 13 additional patents with the Patent Administration Department of the PRC. We are committed
to further invest in R&amp;D efforts to deliver innovative products to meet the needs of our customers.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: left; background-color: transparent">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">Beginning in 2018,
to expand business and diversify product offering, we started to explore the markets for electric wheelchairs and other living aids products,
such as oxygen concentrators and bathing machines. As of the date of this Annual Report, our R&amp;D team has developed a number of new
products, including: a portable oxygen concentrator, which is one of the smallest on the market designed for people needing oxygen supply
while maintaining their independence and mobility; a lightweight electric wheelchair that weighs only 17 kg and adopts an anti-tilting
system equipped with safety belts; and an electric lifting bathing machine that adopts unique user-friendly designs such as foot-locked
rear casters that ensure the stable and comfortable lifting operation and bathing experience. As of the date of this Annual Report, we
are in the process of evaluating the markets and viability of these new products by introducing them to a few selected dealers in different
regions.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">We are led by a
management team with extensive experience in R&amp;D, manufacturing and commercialization of wheelchairs and living aids product. We believe
our management team is well positioned to lead us through the development, regulatory approval and commercialization of our future products,
while maintaining and improving the market position of our existing products. Our financial and operating results for the last three fiscal
years were as follows: our revenue was $19,821,457, <span style="background-color: white">$19,190,541 and $20,764,273 </span>for the fiscal
years ended September 30, 2023, 2022, and 2021, respectively; our net income was $2,878,230, <span style="background-color: white">$2,706,527
and $2,631,706</span> for the fiscal years ended September 30, 2023, 2022, and 2021, respectively. <span style="background-color: white">For
the fiscal year 2021, as our business and the overall economy continue to recover from the COVID-19 pandemic, our revenue and net income
increased by 28.2% and 19.3%, respectively, compared to the same period of the fiscal year 2020. For the fiscal year 2022, our revenue
was $19,190,541, a 7.6% decrease compared to the same period of the fiscal year 2021, and our net income was $2,706,527, a 2.8% increase
compared to the same period of the fiscal year 2021. The decrease in our revenue for fiscal year 2022 was mainly due to the negative impact
of the recent resurgence of the COVID-19 pandemic in China.&#160;</span>For the fiscal years ended September 30, 2023, our revenue was
$19,821,457, a 3.3% increase compared to the same period of the fiscal years ended September 30, 2022, and our net income was $2,878,230,
a 6.3% increase compared to the same period of fiscal years ended September 30, 2022. The increase was due to the recovery of our business
operations from the COVID-19 pandemic. Our revenue (excluding the impact of foreign currency translation) increased by 11.2%. However,
the increase was partially offset by the depreciation of the RMB against U.S. dollars of 7.1%, which caused an increase in revenue by
3.3%, during the year ended September 30, 2023 as compared to the same period last year.</p><div>

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</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white"><b>Our Strengths</b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white">We believe that the following
strengths enable us to capture business opportunities and differentiate us from our competitors:</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white"><b><i>&#160;</i></b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white"><b><i><span style="text-decoration:underline">Quality Products
that Focus on Customer Needs </span></i></b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white">Our portfolio of both
wheelchairs and living aids products is comprised of products that focuses on customer needs. We believe strong quality control enhances
product value, which results in satisfied and royal customers. We design and manufacture products from the perspective of our customers
in terms of raw material selection, structural design and manufacturing process. To meet our customers&#8217; needs, virtually all of
our products can be customized upon specific customer requests. We have dedicated teams of quality control personnel who routinely test
the quality of our products based on established quality control protocols to ensure that all our products are safe, reliable and strictly
satisfy the target and performance thresholds of quality measures.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white"><b><i>&#160;</i></b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white"><b><i><span style="text-decoration:underline">Well Established
Distribution Network</span></i></b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white">We have a stable and
well-established distribution network, which has helped us grow our sales and expand our market for the last decade. Our distribution
network consists of one large distributor in Japan, more than forty qualified dealers in China, and more than twenty in the other regions
including the United States, Canada, Australia, Korea, Israel, and Singapore. We are constantly looking to add qualified and reputable
distributors to our network and have built long-term relationships with a number of them.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white"><b><i>&#160;</i></b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white"><b><i><span style="text-decoration:underline">Strong Focus
on Research and Development </span></i></b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white">Our research and development
(&#8220;R&amp;D&#8221;) capability has always been a cornerstone of our success. Led by our CEO, Dr. Erqi Wang, Our R&amp;D department
currently has 55 employees, many of whom own advanced degrees in engineering and related fields. Dr. Wang pioneered a tailor-made concept
for &#8220;rehabilitation wheelchair&#8221; design in China that allows users to adjust functions according to their individual conditions.
Our wheelchair designed under this concept has won a number of design awards in China. To meet customers&#8217; needs, our R&amp;D department
continuously delivers innovative designs that are both lightweight and ergonomic.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white"><b><i><span style="text-decoration:underline">Vertically Integrated
Production</span></i></b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white"><i>&#160;</i></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white">We conduct product design,
engineering, manufacturing and assembly in house, creating a vertically integrated business model that contributes to attractive financial
characteristics. Based on our historical results of operations, we estimate that approximately 57% of our costs are comprised of direct
materials and labor costs, which are flexible and variable by nature. By producing our products internally, we can benefit by rapidly
implementing design changes, control the quality of production, ensure timely delivery of products, purchase raw materials to avoid interim
charges by middlemen, and easily allow our large customers to audit our corporate practices and product quality.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white">&#160;&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white"><b><i><span style="text-decoration:underline">Experienced
Management Team and Dedicated Employees</span></i></b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white">Our management possesses
18 years of industry experience, with a demonstrated track record of managing and growing industrial businesses in the wheelchair industry.
Our workforce is highly skilled in their specialized lines of business. Collectively, our management team has extensive experience in
the R&amp;D, manufacturing and commercialization of wheelchairs and living aids products. We have some of the most dedicated employees:
approximately 40% of our employees have been with us for more than 10 years, and approximately 80% have been with us for more than five
years.</p><div>

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    </div><div style="break-before: page; margin-top: 6pt; margin-bottom: 12pt"><p style="margin: 0pt">&#160;</p></div><div>
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</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white"><b>Our Strategies</b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white">We plan to pursue the
following strategies to further grow our business:</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white"><b><i>&#160;</i></b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white"><b><i><span style="text-decoration:underline">Develop Innovative
Wheelchair Products to Meet Customers&#8217; Needs</span></i></b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white">We believe the success
of our business depends heavily on offering innovative wheelchair products that achieves high customer satisfaction; therefore, we plan
to continue to focus on driving business growth through continuous product innovation. To stay at the forefront of innovation, we will
continue to invest significant resources in research and development, and recruit experts and talent. We will seek to establish and strengthen
strategic cooperation and partnerships with industry leaders, design firms and research institutions. We are committed to continuously
invest in and grow our R&amp;D team, which grew from 39 employees as of the end of 2020, to 55 as of the date of this Annual Report.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white"><b><i>&#160;</i></b>&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white"><b><i><span style="text-decoration:underline">Expand Product
Offering by Adding New Products</span></i></b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white">Although our manual wheelchairs
business has been successful, we believe there are opportunities for us to expand our sales by adding electronic wheelchairs and other
living aids products to our product offering. We believe we have the resources and capabilities to enter the electric wheelchair market
and have introduced our new electric wheelchairs to a few selected dealers to test the market.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white"><b><i>&#160;</i></b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white"><b><i><span style="text-decoration:underline">Enhance Our
Distribution Network </span></i></b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white">We intend to continue
to further enhance our distribution network through selectively adding qualified dealers in new sales territories, strengthening our relationship
with dealers in our existing sales network and expanding our product and service coverage in targeted markets. Our goal is to partner
with leading and reputable dealers in different territories and to provide them with attractive business terms to ensure loyalty and long-term
cooperation. We will also continue to analyze and optimize our distribution efforts based on the specific market dynamics and customer
compositions by regions. Furthermore, in addition to distributing our products through dealers, we plan to build our own online platform
to directly promote and sell our products to end users globally.&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: left; background-color: transparent"><b><i>&#160;</i></b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: left; background-color: transparent"><b><i><span style="text-decoration:underline">Further Expand
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</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: left; background-color: transparent"><b><i>&#160;</i></b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white">We plan to further expand
our business in foreign markets beyond Japan and China. We plan to establish web-based shopping platforms for cross-border transactions
to provide our customers with data on products and pricing. We also plan to participate in more targeted international exhibitions and
business conferences to build business networks and promote our products in foreign markets. As of the date of this Annual Report, we
have relationships with more than twenty dealers in foreign markets outside of Japan and China, including the United States, Canada, Australia,
Korea, Israel, and Singapore, established in distribution agreements or through the fulfillment of orders made by these dealers.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white"><b><i>&#160;</i></b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white"><b><i><span style="text-decoration:underline">Invest in Production
Facilities </span></i></b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white">As of the date of this
Annual Report, we assess that our facilities are suitable and adequate for our operations and are adequately maintained. We are committed
to continuously invest in facilities, including advanced machineries and human resources, to ensure that our production capability adequately
and sufficiently supports customer demand and sales.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white"></p><div>

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    </div><div style="margin-top: 12pt; margin-bottom: 6pt; border-bottom: Black 1.5pt solid"><p style="font: 10pt Times New Roman, Times, Serif; text-align: center; margin-top: 0pt; margin-bottom: 0pt"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->52<!-- Field: /Sequence --></p></div><div>
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</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white"><b>Products and Markets</b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">We, through the
China-based VIE, Changzhou Zhongjin and its subsidiaries, currently primarily sell manual wheelchairs and wheelchair components. Our new
products, electric wheelchairs and living aids products, are primarily being sold to a small number of customers to test the markets for
these products. We produce (1) original equipment manufacturer (&#8220;OEM&#8221;) manufactured according to specifications requested
by our customers, under the brands they control, and (2) our own branded products. For the fiscal years ended September 30, 2023, 2022
and 2021 approximately 82%, <span style="background-color: white">86% and 88%</span> of the product sales were OEM product sales, respectively,
and approximately 18%, 1<span style="background-color: white">4% and 12%</span> are Zhongjin Changzhou&#8217;s branded products, respectively.
The following chart sets forth summary information regarding our product categories and end markets information:</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: left; background-color: transparent">&#160;</p><div>

</div><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; background-color: white; border-collapse: collapse">
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    <td style="vertical-align: top; text-align: justify; font-weight: normal">&#160;</td>
    <td style="vertical-align: bottom; text-align: justify; font-weight: normal">&#160;</td>
    <td style="vertical-align: top; text-align: left; font-weight: normal">&#160;</td>
    <td style="vertical-align: bottom; text-align: justify; font-weight: normal">&#160;</td>
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or 3.1%, for fiscal year 2022</p></td></tr>
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    <td style="vertical-align: bottom; text-align: justify; font-weight: normal">&#160;</td>
    <td style="vertical-align: top; text-align: justify; font-weight: normal">&#160;</td>
    <td style="vertical-align: bottom; text-align: justify; font-weight: normal">&#160;</td>
    <td style="vertical-align: top; text-align: justify; font-weight: normal">&#160;</td>
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    <td colspan="2" style="text-align: left; font-weight: normal">&#160;</td>
    <td colspan="2" style="text-align: left; font-weight: normal">&#160;</td>
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    <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center; background-color: transparent"><img alt="" src="image_003.jpg"/></p>
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    <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center; background-color: transparent"><img alt="" src="image_008.jpg"/></p>
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    <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center; background-color: transparent"><img alt="" src="image_009.jpg"/></p></td></tr>
  <tr>
    <td style="text-align: justify; background-color: transparent; font-weight: normal"><span style="font-size: 10pt"><b>Selected Products</b></span></td>
    <td style="vertical-align: bottom; text-align: justify; background-color: transparent; font-weight: normal">&#160;</td>
    <td style="text-align: center; vertical-align: top"><img alt="" src="image_004.jpg"/></td>
    <td style="vertical-align: bottom; text-align: justify; background-color: transparent; font-weight: normal">&#160;</td>
    <td style="text-align: center; vertical-align: top"><img alt="" src="image_007.jpg"/>&#160;</td>
    <td style="vertical-align: bottom; text-align: justify; background-color: transparent; font-weight: normal">&#160;</td>
    <td colspan="2" style="text-align: center; vertical-align: top"><img alt="" src="image_010.jpg"/>&#160;</td></tr>
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    <td style="text-align: justify; background-color: transparent; font-weight: normal">&#160;</td>
    <td style="vertical-align: bottom; text-align: justify; background-color: transparent; font-weight: normal">&#160;</td>
    <td style="vertical-align: top">&#160;</td>
    <td style="vertical-align: bottom; text-align: justify; background-color: transparent; font-weight: normal">&#160;</td>
    <td style="vertical-align: top">&#160;</td>
    <td style="vertical-align: bottom; text-align: justify; background-color: transparent; font-weight: normal">&#160;</td>
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    <td style="text-align: justify; background-color: transparent; font-weight: normal">&#160;</td>
    <td style="vertical-align: bottom; text-align: justify; background-color: transparent; font-weight: normal">&#160;</td>
    <td style="text-align: center; vertical-align: top"><img alt="" src="image_005.jpg"/></td>
    <td style="vertical-align: bottom; text-align: justify; background-color: transparent; font-weight: normal">&#160;</td>
    <td style="vertical-align: top">&#160;</td>
    <td style="vertical-align: bottom; text-align: justify; background-color: transparent; font-weight: normal">&#160;</td>
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  <tr>
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    <td style="vertical-align: bottom; text-align: justify; background-color: transparent; font-weight: normal">&#160;</td>
    <td style="vertical-align: top">&#160;</td>
    <td style="vertical-align: bottom; text-align: justify; background-color: transparent; font-weight: normal">&#160;</td>
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    <td style="vertical-align: bottom; text-align: justify; background-color: transparent; font-weight: normal">&#160;</td>
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    <td style="text-align: justify; background-color: transparent; font-weight: normal">&#160;</td>
    <td style="vertical-align: bottom; text-align: justify; background-color: transparent; font-weight: normal">&#160;</td>
    <td style="vertical-align: top">&#160;</td>
    <td style="vertical-align: bottom; text-align: justify; background-color: transparent; font-weight: normal">&#160;</td>
    <td style="vertical-align: top">&#160;</td>
    <td style="vertical-align: bottom; text-align: justify; background-color: transparent; font-weight: normal">&#160;</td>
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    <td style="text-align: justify; background-color: transparent; font-weight: normal">&#160;</td>
    <td style="vertical-align: bottom; text-align: justify; background-color: transparent; font-weight: normal">&#160;</td>
    <td style="text-align: center; vertical-align: top"><img alt="" src="image_014.jpg"/></td>
    <td style="vertical-align: bottom; text-align: justify; background-color: transparent; font-weight: normal">&#160;</td>
    <td style="vertical-align: top">&#160;</td>
    <td style="vertical-align: bottom; text-align: justify; background-color: transparent; font-weight: normal">&#160;</td>
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</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white"></p><div>

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</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white">Although the vast majority
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market.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center; background-color: white"><b>Geographic Distribution
of Revenues Generated</b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: left; text-indent: 0.25in; background-color: transparent">&#160;</p><div>

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  <tr style="vertical-align: bottom">
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  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
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  <tr style="vertical-align: bottom; background-color: White">
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  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font-weight: normal; text-align: justify">U.S.</td><td style="font-weight: normal">&#160;</td>
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  <tr style="vertical-align: bottom; background-color: White">
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  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
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  <tr style="vertical-align: bottom; background-color: White">
    <td style="font-weight: normal; text-align: justify">Korean</td><td style="font-weight: normal">&#160;</td>
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  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font-weight: normal; text-align: justify">Australia</td><td style="font-weight: normal">&#160;</td>
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    <td style="font-weight: normal; text-align: left">&#160;</td><td style="font-weight: normal; text-align: right">276,163</td><td style="font-weight: normal; text-align: left">&#160;</td><td style="font-weight: normal">&#160;</td>
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  <tr style="vertical-align: bottom; background-color: White">
    <td style="font-weight: normal; text-align: justify; padding-bottom: 1.5pt">Others</td><td style="font-weight: normal; padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; font-weight: normal; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; font-weight: normal; text-align: right">191,108</td><td style="padding-bottom: 1.5pt; font-weight: normal; text-align: left">&#160;</td><td style="font-weight: normal; padding-bottom: 1.5pt">&#160;</td>
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  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font-weight: bold; text-align: justify; padding-bottom: 1.5pt">Total</td><td style="font-weight: normal; padding-bottom: 1.5pt">&#160;</td>
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    <td style="border-bottom: Black 1.5pt solid; font-weight: normal; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; font-weight: normal; text-align: right">100.00</td><td style="padding-bottom: 1.5pt; font-weight: normal; text-align: left">%</td></tr>
  </table><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">The following are
detailed description of some of the Company&#8217;s products:</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent"><b>&#160;</b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white"><b><span style="text-decoration:underline">Manual Wheelchairs</span></b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white"><b>&#160;</b></p><div>

</div><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
  <tr style="vertical-align: bottom; background-color: Transparent">
    <td style="width: 20%; border-bottom: black 1.5pt solid; text-align: left; font-weight: normal"><span style="font-size: 10pt"><b>Product Name</b></span></td>
    <td style="width: 1%; text-align: center; font-weight: normal">&#160;</td>
    <td style="border-bottom: black 1.5pt solid; width: 25%; text-align: center; font-weight: normal"><span style="font-size: 10pt"><b>Product Image</b></span></td>
    <td style="width: 1%; text-align: center; font-weight: normal">&#160;</td>
    <td style="width: 53%; border-bottom: black 1.5pt solid; text-align: center; font-weight: normal"><span style="font-size: 10pt"><b>Specs and Features</b></span></td></tr>
  <tr>
    <td style="background-color: white">
    <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: left; background-color: transparent"><b>Foldable</b></p>
    <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: left; background-color: transparent"><b>Aluminum Alloy
    Wheelchair (Model NA-413)</b></p></td>
    <td style="background-color: transparent; text-align: left; font-weight: normal">&#160;</td>
    <td style="background-color: transparent; text-align: center; font-weight: normal"><img alt="" src="image_015.jpg"/></td>
    <td style="background-color: transparent; text-align: left; font-weight: normal">&#160;</td>
    <td style="background-color: white">
    <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent"><b><span style="text-decoration:underline">Specs</span></b></p>
    <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: left; background-color: transparent"><b>Material</b>: Aviation
    grade titanium-aluminum alloy<br/>
    <b>Maximum Load Capacity</b>: 100KG</p>
    <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: left; background-color: transparent"><b>Product Weight</b>:
    9.3KG</p>
    <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent"><b>Unfolded Dimensions</b>:
    80CM*61.5CM*89CM<br/>
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    <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: left; background-color: transparent">&#160;</p>
    <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent"><b><span style="text-decoration:underline">Features<br/>
</span></b>Model NA-413 adopts an ergonomic design to reduce stress in the user&#8217;s lumbar area, therefore alleviating sitting fatigue.
It adopts a unique seat design that allows stable sitting posture, preventing users from sliding forward as traditional wheelchair designs
do. It features a quick-release control and folding system that allows wheelchair deployment within seconds.</p></td></tr>
  <tr>
    <td style="background-color: white">&#160;</td>
    <td style="background-color: transparent; text-align: left; font-weight: normal">&#160;</td>
    <td style="background-color: transparent; text-align: center; font-weight: normal">&#160;</td>
    <td style="background-color: transparent; text-align: left; font-weight: normal">&#160;</td>
    <td style="background-color: white">&#160;</td></tr>
  <tr>
    <td style="background-color: white">
    <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: left; background-color: transparent"><b>Foldable</b></p>
    <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: left; background-color: transparent"><b>Aluminum Alloy
    Wheelchair (Model NA-412)</b></p></td>
    <td style="background-color: transparent; text-align: left; font-weight: normal">&#160;</td>
    <td style="white-space: nowrap; background-color: transparent; text-align: center; font-weight: normal"><img alt="" src="image_016.jpg"/></td>
    <td style="background-color: transparent; text-align: left; font-weight: normal">&#160;</td>
    <td style="background-color: white">
    <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent"><b><span style="text-decoration:underline">Specs</span></b></p>
    <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent"><b>Material</b>:
    Aviation grade titanium-aluminum alloy<br/>
    <b>Maximum Load Capacity</b>: 100KG</p>
    <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: left; background-color: transparent"><b>Product Weight</b>:
    9.5KG</p>
    <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: left; background-color: transparent"><b>Unfolded Dimensions</b>:
    80CM*52.5CM*96CM<br/>
    <b>Folded Dimensions</b>:64CM*44CM*51CM</p>
    <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: left; background-color: transparent">&#160;</p>
    <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent"><b><span style="text-decoration:underline">Features<br/>
</span></b>Model NA-412 features ultra-light and foldable construction. The wheelchair&#8217;s pedal can work as a brake. It features antibacterial
fabric and can be quickly folded and deployed.</p></td></tr>
  <tr>
    <td style="background-color: white">&#160;</td>
    <td style="background-color: transparent; text-align: left; font-weight: normal">&#160;</td>
    <td style="white-space: nowrap; background-color: transparent; text-align: center; font-weight: normal">&#160;</td>
    <td style="background-color: transparent; text-align: left; font-weight: normal">&#160;</td>
    <td style="background-color: white">&#160;</td></tr>
  <tr>
    <td style="background-color: transparent; text-align: left; font-weight: normal"><span style="font-size: 10pt"><b>Multi-function<br/>
Self-propelled<br/>
Aluminum Alloy<br/>
Wheelchair<br/>
(Model ZA-101)</b></span></td>
    <td style="background-color: transparent; text-align: left; font-weight: normal">&#160;</td>
    <td style="white-space: nowrap; background-color: transparent; text-align: center; font-weight: normal"><img alt="" src="image_017.jpg"/></td>
    <td style="background-color: transparent; text-align: left; font-weight: normal">&#160;</td>
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    <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent"><b><span style="text-decoration:underline">Specs</span></b></p>
    <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: left; background-color: transparent"><b>Material</b>: Aviation
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    <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: left; background-color: transparent"><b>Product Weight</b>:
    14.9KG</p>
    <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: left; background-color: transparent"><b>Unfolded Dimensions</b>:
    96CM*64CM*92CM<br/>
    <b>Folded Dimensions</b>:94CM*30CM*69CM</p>
    <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: left; background-color: transparent">&#160;</p>
    <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent"><b><span style="text-decoration:underline">Features</span></b></p>
    <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">Model ZA-101
features an ergonomic seat design that comes with adjustable armrests, backrest, and footrest. The unique R-shaped leg frames help further
reduce stress in the users&#8217; lumbar area, therefore alleviating sitting fatigue.</p></td></tr>
  </table><div>
</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: left; background-color: transparent">&#160;</p><div>

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</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: left; background-color: transparent">&#160;</p><div>

</div><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
  <tr>
    <td style="width: 20%; text-align: left; background-color: transparent; font-weight: normal"><span style="font-size: 10pt"><b>Convertible<br/>
Aluminum Alloy<br/>
Wheelchair<br/>
(Model NA-118B)</b></span></td>
    <td style="width: 1%; text-align: left; background-color: transparent; font-weight: normal">&#160;</td>
    <td style="white-space: nowrap; width: 25%; background-color: transparent; text-align: center; font-weight: normal"><img alt="" src="image_018.jpg"/></td>
    <td style="width: 1%; text-align: left; background-color: transparent; font-weight: normal">&#160;</td>
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    <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent"><b><span style="text-decoration:underline">Specs</span></b></p>
    <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent"><b>Material</b>:
    Aviation grade titanium-aluminum alloy</p>
    <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent"><b>Maximum Load
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    <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent"><b>Product Weight</b>:
    14.9KG</p>
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    <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent"><b>Folded Dimensions</b>:94CM*30CM*69CM</p>
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</span></b>Model NA-118B features a convertible seat design with detachable armrests, leg rests, and footrests that can turn this wheelchair
into a bed. Resting angles of the bed can be quickly adjusted through manual break of the wheelchair. It also includes an anti-tilting
system that ensures the safety of the rider. The unique R-shaped leg frames help further reduce stress in the users&#8217; lumbar area,
therefore alleviating sitting fatigue.</p></td></tr>
  <tr>
    <td style="text-align: left; background-color: transparent; font-weight: normal">&#160;</td>
    <td style="text-align: left; background-color: transparent; font-weight: normal">&#160;</td>
    <td style="white-space: nowrap; background-color: transparent; text-align: center; font-weight: normal">&#160;</td>
    <td style="text-align: left; background-color: transparent; font-weight: normal">&#160;</td>
    <td style="background-color: white">&#160;</td></tr>
  <tr>
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King&#8221; Self-propelled Aluminum Alloy Wheelchair<br/>
(Model NA-477F)</b></span></td>
    <td style="background-color: transparent; text-align: left; font-weight: normal">&#160;</td>
    <td style="white-space: nowrap; background-color: transparent; text-align: center; font-weight: normal"><img alt="" src="image_019.jpg"/></td>
    <td style="background-color: transparent; text-align: left; font-weight: normal">&#160;</td>
    <td style="background-color: white">
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    <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent"><b>Material</b>:
    Enhanced Aviation grade titanium-aluminum alloy</p>
    <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent"><b>Maximum Load
    Capacity</b>: 100KG</p>
    <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent"><b>Product Weight</b>:
    20.5KG</p>
    <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent"><b>Unfolded Dimensions</b>:
    103CM*62CM*134CM</p>
    <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent"><b>Folded Dimensions</b>:103CM*39CM*77CM</p>
    <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">&#160;</p>
    <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent"><b><span style="text-decoration:underline">Features</span></b></p>
    <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">Model NA-477F
features advanced ergonomic seat designs with adjustable headrests, armrests, backrest, and adjustable footrest. Users can adjust the
height of the wheelchair and seat cushions at will. These features enable users to maximize comfort while minimize spinal decompressions
from long-time sitting.</p></td></tr>
  <tr>
    <td style="background-color: transparent; text-align: left; font-weight: normal">&#160;</td>
    <td style="background-color: transparent; text-align: left; font-weight: normal">&#160;</td>
    <td style="white-space: nowrap; background-color: transparent; text-align: center; font-weight: normal">&#160;</td>
    <td style="background-color: transparent; text-align: left; font-weight: normal">&#160;</td>
    <td style="background-color: white">&#160;</td></tr>
  <tr>
    <td style="background-color: transparent; text-align: left; font-weight: normal"><span style="font-size: 10pt"><b>Customizable Aluminum Alloy Wheelchair<br/>
(Model NA-403)</b></span></td>
    <td style="background-color: transparent; text-align: left; font-weight: normal">&#160;</td>
    <td style="white-space: nowrap; background-color: transparent; text-align: center; font-weight: normal"><img alt="" src="image_020.jpg"/></td>
    <td style="background-color: transparent; text-align: left; font-weight: normal">&#160;</td>
    <td style="background-color: white">
    <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent"><b><span style="text-decoration:underline">Specs</span></b></p>
    <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent"><b>Material</b>:
    Enhanced Aviation grade titanium-aluminum alloy</p>
    <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent"><b>Maximum Load
    Capacity</b>: 115KG</p>
    <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent"><b>Product Weight</b>:
    10.8-13KG</p>
    <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">&#160;</p>
    <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent"><b><span style="text-decoration:underline">Features<br/>
    </span></b>Model NA-403 is our customizable product. The base model of NA-403 is a self-propelled, easy maneuvering wheelchair with foldable
    armrests and an adjustable backrest up to 3 degrees. Users can add more features such as anti-tilting system, premium seat materials,
    aluminum alloy wheel forks, ergonomic seat cushions and others. The aluminum alloy frames of Model NA-403 can be customized to specific
    dimensions and can be painted up to 17 colors. The seat and cushion color of this model can be painted up to 6 colors. Users can also
    customize the basic model into a sports model, which can be further enhanced with 4/5-inch PU universal wheel and 24-inch quick release
    rear wheel for better athletic performance.</p></td></tr>
  </table><div>
</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white">&#160;&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center; background-color: transparent"></p><div>

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    </div><div style="margin-top: 12pt; margin-bottom: 6pt; border-bottom: Black 1.5pt solid"><p style="font: 10pt Times New Roman, Times, Serif; text-align: center; margin-top: 0pt; margin-bottom: 0pt"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->55<!-- Field: /Sequence --></p></div><div>
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    </div><!-- Field: /Page --><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center; background-color: transparent">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white"><b><span style="text-decoration:underline">Electric Wheelchairs</span></b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white"><b>&#160;</b></p><div>

</div><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
  <tr style="vertical-align: bottom; background-color: Transparent">
    <td style="width: 20%; border-bottom: black 1.5pt solid; text-align: left; font-weight: normal"><span style="font-size: 10pt"><b>Product Name</b></span></td>
    <td style="width: 1%; text-align: center; font-weight: normal">&#160;</td>
    <td style="border-bottom: black 1.5pt solid; width: 25%; text-align: center; font-weight: normal"><span style="font-size: 10pt"><b>Product Image</b></span></td>
    <td style="width: 1%; text-align: center; font-weight: normal">&#160;</td>
    <td style="width: 53%; border-bottom: black 1.5pt solid; text-align: center; font-weight: normal"><span style="font-size: 10pt"><b>Specs and Features</b></span></td></tr>
  <tr>
    <td style="padding-right: 5.65pt; text-align: left; background-color: transparent; font-weight: normal"><span style="font-size: 10pt"><b>Lightweight Electric Wheelchair<br/>
(Model DYN30A-LY-ZJ)</b></span></td>
    <td style="text-align: left; background-color: transparent; font-weight: normal">&#160;</td>
    <td style="padding-right: 5.65pt; padding-left: 5.65pt; text-align: center; background-color: transparent; font-weight: normal"><img alt="" src="image_021.jpg"/></td>
    <td style="text-align: left; background-color: transparent; font-weight: normal">&#160;</td>
    <td>
    <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent"><b><span style="text-decoration:underline">Specs</span></b></p>
    <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: left; background-color: transparent"><b>Material</b>: Aluminum
    alloy<br/>
    <b>Maximum Load Capacity</b>: 100KG</p>
    <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: left; background-color: transparent"><b>Product Weight</b>:
    17KG</p>
    <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: left; background-color: transparent"><b>Unfolded Dimensions</b>:
    83CM*56.5CM*90CM<br/>
    <b>Folded Dimensions</b>:46CM*56.5CM*67CM</p>
    <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: left; background-color: transparent">&#160;</p>
    <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent"><b><span style="text-decoration:underline">Features<br/>
</span></b>Model DYN30A-LY-ZJ features one-click folding/deployment function, removable premium lithium battery, a 15km cruising range and
maximum speed of 4.5km/h. It features a minimalist profile of only 17kg. It also adopts an anti-tilting system equipped with safety belts.</p></td></tr>
  <tr>
    <td style="padding-right: 5.65pt; text-align: left; background-color: transparent; font-weight: normal">&#160;</td>
    <td style="text-align: left; background-color: transparent; font-weight: normal">&#160;</td>
    <td style="padding-right: 5.65pt; padding-left: 5.65pt; text-align: center; background-color: transparent; font-weight: normal">&#160;</td>
    <td style="text-align: left; background-color: transparent; font-weight: normal">&#160;</td>
    <td>&#160;</td></tr>
  <tr>
    <td style="padding-right: 5.65pt; text-align: left; background-color: transparent; font-weight: normal"><span style="font-size: 10pt"><b>Standard Electric Wheelchair<br/>
(Model DYN36C-LY-ZJ)</b></span></td>
    <td style="text-align: left; background-color: transparent; font-weight: normal">&#160;</td>
    <td style="white-space: nowrap; padding-right: 5.65pt; padding-left: 5.65pt; text-align: center; background-color: transparent; font-weight: normal"><img alt="" src="image_022.jpg"/></td>
    <td style="text-align: left; background-color: transparent; font-weight: normal">&#160;</td>
    <td>
    <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent"><b><span style="text-decoration:underline">Specs</span></b></p>
    <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: left; background-color: transparent"><b>Material</b>: Aviation
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    <b>Maximum Load Capacity</b>: 100KG</p>
    <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: left; background-color: transparent"><b>Product Weight</b>:
    26KG</p>
    <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: left; background-color: transparent"><b>Unfolded Dimensions</b>:
    80CM*52.5CM*96CM<br/>
    <b>Folded Dimensions</b>:64CM*44CM*51CM</p>
    <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: left; background-color: transparent">&#160;</p>
    <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent"><b><span style="text-decoration:underline">Features<br/>
    </span></b>Model DYN36C-LY-ZJ features one-click folding/deployment function, removable premium lithium battery, adjustable armrests/backrest/footrest,
    and a 25km cruising range. It features an ergonomic seat design that comes with adjustable armrests, backrest, and footrest. It also adopts
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  </table><div>
</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white">&#160;&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white"><b><span style="text-decoration:underline">Living Aids Products</span></b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white"><b>&#160;</b></p><div>

</div><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
  <tr style="background-color: Transparent">
    <td style="width: 20%; border-bottom: black 1.5pt solid; text-align: justify; font-weight: normal"><span style="font-size: 10pt"><b>Product Name</b></span></td>
    <td style="width: 1%; text-align: left; font-weight: normal">&#160;</td>
    <td style="border-bottom: black 1.5pt solid; width: 25%; text-align: center; font-weight: normal"><span style="font-size: 10pt"><b>Product Image</b></span></td>
    <td style="width: 1%; text-align: left; font-weight: normal">&#160;</td>
    <td style="width: 53%; border-bottom: black 1.5pt solid; text-align: justify; font-weight: normal"><span style="font-size: 10pt"><b>Specs and Features</b></span></td></tr>
  <tr>
    <td style="padding-right: 5.65pt">
    <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent"><b>&#160;</b></p>
    <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: left; background-color: transparent"><b>1 Liter Capacity
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    <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: left; background-color: transparent"><b>Oxygen Inhaler<br/>
    (Model FP102A)</b></p></td>
    <td style="text-align: left; background-color: transparent; font-weight: normal">&#160;</td>
    <td style="padding-right: 5.65pt; padding-left: 5.65pt; text-align: center; background-color: transparent; font-weight: normal"><img alt="" src="image_023.jpg"/></td>
    <td style="text-align: left; background-color: transparent; font-weight: normal">&#160;</td>
    <td>
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    <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent"><b>Product Weight</b>:
    1.5KG</p>
    <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent"><b>Dimensions</b>:
    22.7CM*17.8CM*7CM</p>
    <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent"><b>Oxygen Flow</b>:
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    <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent"><b><span style="text-decoration:underline">Features<br/>
</span></b>Model FP102A adopts imported UOP molecular sieves and filters air using the pressure swing adsorption technology (PSA). This
product separates oxygen and nitrogen in the air to obtain and magazine high-concentration oxygen. It is lightweight, compact and comes
with a fashionable storage case.</p></td></tr>
  <tr>
    <td style="padding-right: 5.65pt">&#160;</td>
    <td style="text-align: left; background-color: transparent; font-weight: normal">&#160;</td>
    <td style="padding-right: 5.65pt; padding-left: 5.65pt; text-align: center; background-color: transparent; font-weight: normal">&#160;</td>
    <td style="text-align: left; background-color: transparent; font-weight: normal">&#160;</td>
    <td>&#160;</td></tr>
  <tr>
    <td style="padding-right: 5.65pt">
    <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent"><b>Electric Lifting</b></p>
    <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: left; background-color: transparent"><b>Bathing Machine<br/>
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    <td style="text-align: left; background-color: transparent; font-weight: normal">&#160;</td>
    <td style="text-align: center; white-space: nowrap; padding-right: 5.65pt; padding-left: 5.65pt">
    <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center; background-color: transparent"><img alt="" src="image_024.jpg"/></p>
    <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center; background-color: transparent"><img alt="" src="image_025.jpg"/></p></td>
    <td style="text-align: left; background-color: transparent; font-weight: normal">&#160;</td>
    <td>
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    <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent"><b>Dimensions </b>185CM*97CM*143CM</p>
    <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: left; background-color: transparent"><b>Maximum Load Capacity</b>:
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    <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: left; background-color: transparent"><b>Supporting bathtub
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    <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent"><b><span style="text-decoration:underline">Features<br/>
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    and bathing experience. It is also equipped with side guards and armrests for efficient and safe operations.</p></td></tr>
  </table><div>
</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: left; background-color: transparent">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white"></p><div>

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</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white"><b>&#160;</b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white"><b>Quality Certifications
and Accreditations</b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white">In a continuous effort
to meet various international production and quality manufacturing standards, Changzhou Zhongjin has obtained ISO and JIS certificate
certifications: (1) to show evidence of high quality manufacturing standards applied to the production and management processes; and (2)
to access domestic and foreign markets. The management believes that maintaining objectively verifiable quality standards fosters consumer
confidence and loyalty, and maximizes customer satisfaction and recognition.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white"><b>&#160;</b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white"><b>Distribution</b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white">As of the date of this
Annual Report, we distribute wheelchair products through a well-established network of dealers, which consists of one dealer in Japan,
more than forty dealers located in China, and more than twenty dealers in other regions of the world. We rely on freight shipping for
delivery and distribution to our domestic distributors in China. For distributors in foreign countries we rely on international ocean
cargo and air express delivery. We provide our dealers with training on the operation and specifications of our products. We strive to
keep our dealers up to date on our product offerings and new features as well as market trends. We aim to direct sales, distribution and
marketing efforts to particular products with established reputations, thus developing further goodwill and rapport with both existing
and potential customers.&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: left; background-color: transparent">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white">We believe our distribution
network has the ability to meet the needs of end customers with our extended product portfolio offering various pricing points. Our goal
is to further grow and enhance our distribution network and tap into underserved niche markets such as Western China and foreign markets
with potential growth prospects such as the U.S. and Europe. Our plan is to seek cooperation opportunities with qualified dealers in select
regional markets through product trials and regional marketing. We believe that our new electronic wheelchairs are well suited for the
U.S. and European markets, where people in general have higher disposable income and require more advanced healthcare products.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white">For living aids products,
we plan to rely on well-managed and experienced dealers because we believe that selling through these dealers can be more cost effective
than utilizing direct sales forces due to the scale of our business activities in this segment. We also keep track of the market trend
while evaluating potential dealer relationships to determine if the addition of a dealer in a given region would be advantageous to net
sales and our market share.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white">Furthermore, we plan
to build our own internet distribution platform to directly reach and sell to our end-users. In anticipation of this endeavor, we obtained
a VATS (&#8220;value added telecommunications service&#8221;) license for internet content provision business on June 2, 2015. The license
expired in June 2020; it was subsequently renewed in April 2021 and will be valid until June 2025. Our plan is to (1) open online stores
on JD.com, tmall.com, and taobao.com; (2) develop our own website for online sales and marketing.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white"><b>&#160;</b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white"><b>Major Customers</b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white">Currently, we primarily
sell our products to qualified dealers, who then distribute the products to end-users. We focus on fostering long-term relationships
with our dealers. Changzhou Zhongjin has engaged with Nissin, a highly qualified and reputable dealer covering multiple Japanese regional
markets, to be its sole distributor in Japan. Nissin has purchased and sold our products in a highly consistent manner and is serving
a well-established base of end customers, creating cost advantages and entrenched positions due to customer loyalty and goodwill. Since
the inception of Changzhou Zhongjin, Nissin has been its largest dealer and the sole Japanese dealer, with whom it generated substantial
revenue each year. For the fiscal years ended September 30, 2023, 2022 and 2021, Nissin represented approximately 69.8%, 73.0% and 78.2%
of the total sales, respectively. In addition, Nissin&#8217;s wholly-owned subsidiaries represented approximate 8.4%,
7.5% and 5.0% of our total sales for the fiscal years ended September 30, 2023, 2022 and 2021, respectively. The relationship with Nissin
is based on mutual trust and cooperation that has lasted for more than ten years. In 2017, to formalize terms of our cooperation with
each other, Changzhou Zhongjin entered into an annual sales framework contract with Nissin, which is automatically renewed on a yearly
basis. This contract establishes the basic terms of our cooperation, including quality assurance procedure, packaging standards, payment
terms of 45 days after the shipment, among others. For the fiscal years ended September 30, 2023 and 2022, Nissin was our only customer
that accounted for more than 10% of our total revenues. The English translation of the sales framework contract is filed as Exhibit 10.8
to this registration statement of which this Annual Report is a part.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">&#160;</p><div>

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</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent"><b>Raw Materials
and Suppliers</b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">All of the raw
materials and components we use are sourced from PRC domestic suppliers. We select suppliers based on many criteria including but not
limited to: quality, production site, production process, delivery cycle, and price. As there are a variety of options for supplies, and
the technical demand of preparing most of the main supplies are relatively low, we do not anticipate difficulties in obtaining supplies
to produce the products. The main raw materials include: steel, aluminum, titanium, various alloys, plastics, electronic components, sponges,
leather and PU foam. Our main components include: wheels, brakes and foot pedals. None of the products require any raw materials that
are scarce, and the raw materials in general are readily available from a wide range of local and national sources. None of the components
requires advanced or proprietary technology that may make it difficult to source. Accordingly, the agreements with suppliers allow us
to purchase raw materials and components on a per purchase order basis. The prices for these raw materials and components are nevertheless
subject to market forces largely beyond our control, including energy costs, market demand, economy trend, and freight costs. The prices
for raw materials have fluctuated in the past, and may fluctuate significantly in the future.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">Furthermore, quality
control starts from procurement. Before entering the production flow, the raw materials and components must be certified for quality.
We also perform quality reexaminations and unannounced inspections on raw materials in the mass production flow. We review the performance
of the suppliers based on the defective percentage of their supplies, and adjust the amount of procurement from them accordingly. The
supplier agreement usually contains a quality control clause, under which we may seek remedies against our suppliers, such as damages
and rectification, in the event the supplies fall below the quality standard or exceed minimum defective percentage.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">The cost of the
raw materials and components constituted approximately 87%, 82% and 87% of the total cost of production for the fiscal years <span style="background-color: white">ended
September 30, 2023</span>, 2022 and 2021, respectively.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">For the fiscal
year 2023, no supplier accounted for more than 10% of our total purchases. For the fiscal year 2022, no supplier accounted for more than
10% of our total purchases.&#160;For the fiscal year 2021, one supplier accounted for 15.7% of our total purchases.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: left; background-color: transparent">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: left; background-color: white"><b>Production process</b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: left; background-color: white">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white">The following diagram
sets forth the general workflow of our wheelchair and wheelchair components production and assembly process. We carry out most work in
house, but may entrust generic processes such as surface treatment, welding and sewing to third-party contractor manufacturers, depending
on the products and the availability of our facilities located in Changzhou City and Taizhou City, Jiangsu Province. As of the date of
the Annual Report, due to the relative small number of sales of our living aids products, we procure part of our living aids products
from third party suppliers, and produce the rest at our facility located in Taizhou City, Jiangsu Province.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: left; background-color: white">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center; background-color: white"><img alt="" src="image_026.jpg"/></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white">&#160;</p><div>

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</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white"><b>Production Facilities</b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white">Changzhou Zhongjin and
its subsidiaries operate two manufacturing plants in Changzhou and Taizhou, Jiangsu Province, China, with approximately 228,257 square
feet in the aggregate. Changzhou Zhongjin owns the plant in Changzhou and lease the plant in Taizhou for a 30 year term from 2014 to 2043.
We focus on best practices in quality control and employee safety across all of our segments. For quality control and testing, we have
fatigue testing machines, tensile strength testing machines, rust testing machines, and a computer system to record and manage quality
control data. The equipment at our factory was valued at approximately $0.3 million as of September 30, 2023, net of depreciation costs.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white">We train our manufacturing
employees the manufacturing principles and best practices in the industry while maintaining a reasonable space for them to develop problem
solving skills and creativity&#8212;in this way, we are able to ensure efficiency of their production processes and enhance their work
experience.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white"><b>Warranty Policy</b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white"><b>&#160;</b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white">The service life of our
wheelchairs is 10 years. Changzhou Zhongjin offers 10 years warranty for the frame of the wheelchairs, and one year warranty for other
parts of the wheelchairs, except for &#8220;wear items&#8221;, i.e. those parts that wear out such as tires or brake pads, which are covered
under our warranty for six months. Since we implement strict quality control procedures and the majority of our products are manual wheelchairs
that have relatively simple mechanical structures, we have not incurred significant warranty costs. The warranty cost for fiscal years
2023, 2022 and 2021 was $nil.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white"><b>&#160;</b>&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white"><b>Research and Development</b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white">We believe research and
development capabilities are essential to ensure success and competitiveness of our business. Our R&amp;D department is led by our CEO,
Dr. Erqi Wang, with a team of 55 employees, most of whom have advanced degrees in engineering and related fields. Dr. Wang pioneered a
tailor-made concept for &#8220;rehabilitation wheelchair&#8221; design in China that allows users to adjust functions according to their
individual conditions. The wheelchairs designed under this concept greatly improves customer satisfaction, and has won a number of design
awards in China, including the Changzhou Science and Technology Progress Award, the Wujin District Science and Technology Progress Award,
the Silver Award of the First Industrial Design Competition of Jiangsu Province, and the CF Silver Award of the &#8220;Canton Fair&#8221;.&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: left; background-color: transparent">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">The R&amp;D department
continuously delivers innovative wheelchair designs that are both lightweight and ergonomic. For example, our ultra-lightweight wheelchair
utilizes our independently developed high-strength aviation titanium aluminum alloy ZK55, which measures 50% higher in strength and 40%
less in weight compared with regular aluminum alloy, and measures 25% higher in strength and 20% less in weight compared with the 7003
aviation titanium aluminum alloy. We also optimize our product structures to achieve compactness of our wheelchairs. For example, our
NAH-207 model can be placed in the luggage racks of aircrafts after being folded, and its weight is only 5.5KG. We pioneered the concept
of &#8220;rehabilitation wheelchair&#8221; design in China that allows users to adjust functions according to their individual conditions.
Virtually all of our wheelchairs can be customized upon specific customer requests.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: left; background-color: transparent">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">The R&amp;D department
is responsible for delivering new wheelchair designs each year. Recently, we introduced eight new wheelchair models to our customers in
2016, nine in 2017, five in 2018, seven in 2019, seven in 2020, eight in 2021, fifteen in 2022, fourteen in 2023. In addition to wheelchairs,
the R&amp;D department also developed several new living aids products including oxygen concentrators and bath machines since 2019.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white">The research and development
expenses were $1,542,894, <span style="background-color: white">$1,892,532 and $1,566,860 </span>for the fiscal years ended September
30, 2023, 2022 and 2021, representing 7.8%, <span style="background-color: white">9.9% and 7.5%</span> of the total revenues for the fiscal
years ended September 30, 2023, 2022 and 2021, respectively. We expect to continue to invest in our R&amp;D to conduct research and development
activities, especially seeking to develop more new products to meet customer demands and expand our product offering.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white"></p><div>

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</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white"><b>Sales and Marketing</b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white">We believe the best marketing
is through: (1) making quality products that consistently meet and exceed customer expectations, and (2) providing excellent customer
services to establish long-term relationships with satisfied customers. We have a team of experienced sales and marketing professionals,
with a workforce of 4 employees, whom are seasoned workers in their respective areas and have accumulated many years of experience. Our
sales team is constantly recruiting for qualified and reputable dealers to join our distributing network.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white">To promote our products
to distributors and end-users, we participate in the annual conferences such as the China Medical Equipment Exhibition, China Welfare
Exhibition, Rehabilitation Equipment Exhibition in Dusseldorf, Germany, and Dubai International Medical Equipment Exhibition. In addition,
we advertise on major e-commerce sites such as Alibaba and T-mall.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white">Furthermore, we plan
to build our own internet distribution platform where we can promote our products directly to the end users.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white"><b>&#160;</b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white"><b>Competition</b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white">The wheelchair and living
aids products markets in both Japan and China are complex and attractive markets characterized by: increasing aged population, rising
disposable income of Chinese residents, and continuous government support. We believe that the Japanese and Chinese wheelchair and living
aids markets have historically been very competitive and are markets where major medical facility companies and smaller, less sophisticated,
companies coexist. Nevertheless, we believe that our industrial reputation, efficient marketing efforts and effective quality control
enable us to achieve heightened market shares in the Japanese manual wheelchair market.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">We have competitors
in China and Japan that manufacture products similar to ours. These companies sell products similar to ours and some of them may have
more assets, resources and a larger market share. We believe we are able to compete with these competitors because of the quality of our
products, our engineering ingenuity, and our accumulated customers&#8217; goodwill.&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">&#160;</p><div>

</div><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
  <tr style="vertical-align: top; background-color: Transparent">
    <td style="width: 40%; border-bottom: black 1.5pt solid; text-align: justify; font-weight: normal"><span style="font-size: 10pt"><b>Products</b></span></td>
    <td style="width: 1%; padding-bottom: 1.5pt; text-align: justify; font-weight: normal">&#160;</td>
    <td style="border-bottom: black 1.5pt solid; width: 59%; text-align: left; font-weight: normal"><span style="font-size: 10pt"><b>Competitors</b></span></td></tr>
  <tr style="vertical-align: top; background-color: rgb(204,238,255)">
    <td style="text-align: justify; font-weight: normal"><span style="font-size: 10pt">Manual wheelchairs and living aids</span></td>
    <td style="text-align: justify; font-weight: normal">&#160;</td>
    <td style="text-align: justify; font-weight: normal"><span style="font-size: 10pt">Sangui Wheelchair Rehabilitation Equipment (Shanghai) Co. Ltd.</span></td></tr>
  <tr style="vertical-align: top; background-color: White">
    <td style="text-align: justify; font-weight: normal"><span style="font-size: 10pt">Manual and electric wheelchairs</span></td>
    <td style="text-align: justify; font-weight: normal">&#160;</td>
    <td style="text-align: justify; font-weight: normal"><span style="font-size: 10pt">Shanghai Jiekaiyang Medical Equipment Co., Ltd.</span></td></tr>
  <tr style="vertical-align: top; background-color: rgb(204,238,255)">
    <td style="text-align: justify; font-weight: normal"><span style="font-size: 10pt">Manual wheelchairs</span></td>
    <td style="text-align: justify; font-weight: normal">&#160;</td>
    <td style="text-align: justify; font-weight: normal"><span style="font-size: 10pt">Matsunaga Welfare Appliance Manufacturing (Shanghai) Co., Ltd.</span></td></tr>
  <tr style="vertical-align: top; background-color: White">
    <td style="text-align: justify; font-weight: normal"><span style="font-size: 10pt">Manual wheelchairs and living aids</span></td>
    <td style="text-align: justify; font-weight: normal">&#160;</td>
    <td style="text-align: justify; font-weight: normal"><span style="font-size: 10pt">Jiangsu Yuyue Medical Equipment Co., Ltd.</span></td></tr>
  </table><div>
</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white"><b>&#160;</b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white"><b>Intellectual Property</b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white">Protection of our intellectual
property is a strategic priority for our business. We rely on a combination of patent, trademark and trade secret laws, as well as confidentiality
agreements, to establish and protect our proprietary rights. We do not rely on third-party licenses of intellectual property for use in
our business.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white">Changzhou Zhongjin and
its subsidiaries own a portfolio of intellectual property, including 119 patents, confidential technical information and technological
expertise in manufacturing wheelchairs and living aids products. Changzhou Zhongjin and its subsidiaries also own 18 registered trademarks
in China for certain trade names, brands, and products. The intellectual property is registered with the Chinese intellectual property
agency and is not registered outside of China. We believe that our intellectual property rights, confidentiality procedures and contractual
provisions are adequate for our business operations and have an active program to maintain these rights.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white">While we highly value
our intellectual properties and related assets, we do not believe that our market position and competitiveness are heavily dependent on
them, or that our operations are dependent upon any single patent or group of related patents to manufacture our products. We nevertheless
face intellectual property-related risks. For more information on these risks, see &#8220;Item 3. Key Information&#8212;Risk Factors&#8212;Risks
Related to Our Business&#8212;Our success depends on our ability to protect our intellectual property.&#8221;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white"><b>&#160;</b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white"></p><div>

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</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white"><b>&#160;</b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white"><b>Seasonality</b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white"><b>&#160;</b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white">We have not experienced,
and do not expect to experience, any seasonal fluctuations in our results of operations for either our wheelchair business or living aids
products business.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white"><b>&#160;</b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white"><b>Insurance</b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white"><b>&#160;</b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white">Changzhou Zhongjin and
its subsidiaries maintain certain insurance policies to safeguard against risks and unexpected events. For example, Changzhou Zhongjin
and its subsidiaries provide social security insurance including pension insurance, unemployment insurance, work-related injury insurance
and medical insurance for employees. Changzhou Zhongjin and its subsidiaries also maintain employer liability insurance and property insurance
for fixed assets and inventories. Changzhou Zhongjin and its subsidiaries are not required to maintain business interruption insurance
or product liability insurance in China under PRC laws and do not maintain key man insurance, insurance policies covering damages to network
infrastructures or information technology systems nor any insurance policies for properties. For the fiscal years 2023 and 2022, Changzhou
Zhongjin and its subsidiaries did not file any material insurance claims in relation to their businesses<b>.</b>&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white">&#160;&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: left; background-color: transparent"><b>Employees</b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: left; background-color: transparent"><b>&#160;</b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">We, our subsidiaries
and the VIE, had a total of 245, 269, and 291 employees on September 30, 2023, September 30, 2022, and 2021, respectively. As of January
20, 2024, we had 245 employees. The following table sets forth the number of our employees by function as of January 20, 2024:&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">&#160;</p><div>

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  <tr style="vertical-align: bottom">
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    <td style="width: 88%; font-weight: normal; text-align: left">R&amp;D</td><td style="width: 1%; font-weight: normal">&#160;</td>
    <td style="width: 1%; font-weight: normal; text-align: left">&#160;</td><td style="width: 9%; font-weight: normal; text-align: right">55</td><td style="width: 1%; font-weight: normal; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: White">
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  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
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</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">The majority of
our employees are employed in Mainland China. We enter into employment contracts with our full-time employees.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">As required by
regulations in China, Changzhou Zhongjin and its subsidiaries participate in various employee social security plans that are organized
by municipal and provincial governments for our PRC-based full-time employees, including pension, unemployment insurance, childbirth insurance,
work-related injury insurance, medical insurance and housing insurance. Changzhou Zhongjin and its subsidiaries are required under PRC
law to make contributions from time to time to employee benefit plans for PRC-based full-time employees at specified percentages of the
salaries, bonuses and certain allowances of such employees, up to a maximum amount specified by the local governments in China. For more
details please see &#8220;Item 4. Information on the Company-B. Business Overview-Regulations&#8212;PRC Laws and Regulations on Employment
and Social Welfare.&#8221;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">Our employees are
not covered by any collective bargaining agreement. We believe that we maintain a good working relationship with our employees, and we
have not experienced any significant labor disputes.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white"><b>&#160;</b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white"></p><div>

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</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white"><b>&#160;</b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white"><b>Properties and Facilities</b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white">Changzhou Zhongjin and
its subsidiaries maintain the below corporate office space listed below in Changzhou, Jiangsu, and manufacturing properties in the cities
of Changzhou and Taizhou, Jiangsu Province, China. We believe that our facilities are suitable and adequate for our operations and are
adequately maintained.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white">&#160;</p><div>

</div><table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font: 10pt Times New Roman, Times, Serif">
  <tr style="vertical-align: bottom">
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  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
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  <tr style="vertical-align: bottom; background-color: White">
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    <td style="font-weight: normal; text-align: left">&#160;</td><td style="font-weight: normal; text-align: right">&#160;</td><td style="font-weight: normal; text-align: left">&#160;</td><td style="font-weight: normal">&#160;</td>
    <td style="font-weight: normal; text-align: justify">&#160;</td><td style="font-weight: normal">&#160;</td>
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  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
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  <tr style="vertical-align: bottom; background-color: White">
    <td style="font-weight: normal; text-align: justify; text-indent: -9pt; padding-left: 9pt">&#160;</td><td style="font-weight: normal">&#160;</td>
    <td style="font-weight: normal; text-align: left">&#160;</td><td style="font-weight: normal; text-align: right">&#160;</td><td style="font-weight: normal; text-align: left">&#160;</td><td style="font-weight: normal">&#160;</td>
    <td style="font-weight: normal; text-align: justify">&#160;</td><td style="font-weight: normal">&#160;</td>
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  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
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  <tr style="vertical-align: bottom; background-color: White">
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    <td style="font-weight: normal; text-align: left">&#160;</td><td style="font-weight: normal; text-align: right">&#160;</td><td style="font-weight: normal; text-align: left">&#160;</td><td style="font-weight: normal">&#160;</td>
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  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
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  <tr style="vertical-align: bottom; background-color: White">
    <td style="font-weight: normal; text-align: justify; text-indent: -9pt; padding-left: 9pt">&#160;</td><td style="font-weight: normal">&#160;</td>
    <td style="font-weight: normal; text-align: left">&#160;</td><td style="font-weight: normal; text-align: right">&#160;</td><td style="font-weight: normal; text-align: left">&#160;</td><td style="font-weight: normal">&#160;</td>
    <td style="font-weight: normal; text-align: justify">&#160;</td><td style="font-weight: normal">&#160;</td>
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  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
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</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in; background-color: white"><b>&#160;</b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white"><b>Legal Proceedings</b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: left; background-color: transparent">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">We are currently
not a party to any material legal or administrative proceedings. We may from time to time be subject to various legal or administrative
claims and proceedings arising in the ordinary course of business. Litigation or any other legal or administrative proceeding, regardless
of the outcome, is likely to result in substantial cost and diversion of our resources, including our management&#8217;s time and attention.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent"><b>Regulations</b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent"><b>Regulation on
Medical Devices</b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white"><i>&#160;</i></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white"><i>Regulatory Authorities</i></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white">In the PRC, the National
Medical Products Administration (&#8220;NMPA&#8221;) is the government authority that monitors and supervises the administration of pharmaceutical
products, medical devices, and cosmetics. It replaces the China Food and Drug Administration. The primary responsibilities of the NMPA
include:</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white">&#160;</p><div>

</div><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
  <tr style="background-color: Transparent">
    <td style="width: 24px; text-align: justify; font-weight: normal">&#160;</td>
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  </table><div>
</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white">&#160;</p><div>

</div><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
  <tr style="background-color: Transparent">
    <td style="width: 24px; text-align: justify; font-weight: normal">&#160;</td>
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</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white">&#160;</p><div>

</div><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
  <tr style="background-color: Transparent">
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</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white">&#160;</p><div>

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    <td style="width: 24px; text-align: justify; font-weight: normal">&#160;</td>
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    <td style="width: 24px; text-align: justify; font-weight: normal">&#160;</td>
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    <td style="vertical-align: top; text-align: justify; font-weight: normal"><span style="font-size: 10pt">examining and evaluating the safety of pharmaceutical products, medical devices, and cosmetics and handling significant accidents involving these products.</span></td></tr>
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</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white">The National Health and
Family Planning Commission, or the NHFPC, has been renamed as the National Health Commission (&#8220;NHC&#8221;). The NHC is an authority
at the ministerial level under the State Council and is primarily responsible for national public health. The NHC combines the responsibilities
of the former NHFPC, the Leading Group Overseeing Medical and Healthcare Reform under the State Council, the China National Working Commission
on Aging, partial responsibilities of the Ministry of Industry and Information Technology in relation to tobacco control, and partial
responsibilities from the State Administration of Work Safety in relation to occupational safety.</p><div>

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</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white"><i>Medical Devices Administration
Laws and Regulations</i></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white">The Regulation on the
Supervision and Administration of Medical Devices as amended by the State Council on February 9, 2021 and became effective on June 1,
2021, regulates entities that engage in the research and development, production, operation, use as well as supervision and administration
of medical devices in the PRC. Medical devices are classified according to their risk levels. Class I medical devices are medical devices
with low risks, the safety and effectiveness of which can be ensured through routine administration. Class II medical devices are medical
devices with moderate risks, which are strictly controlled and administered to ensure their safety and effectiveness. Class III medical
devices are medical devices with relatively high risks, which are strictly controlled and administered through special measures to ensure
their safety and effectiveness. The evaluation of the risk levels of medical devices take into consideration the expected objectives,
structural features, methods of use and other factors of medical devices.</p><div>

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</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white">The Measures for the
Supervision and Administration of the Manufacture of Medical Device, as promulgated by the CFDA in November 2017, regulates entities that
engage in the manufacturing of medical devices in the PRC. The food and drug administration at or above the county level regulates medical
device manufacturing within its administrative region, including manufacturing related licensing and registration, contract manufacturing
and manufacturing quality controls.</p><div>

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</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white">The Measures for the
Supervision and Administration of the Operation of Medical Devices, as promulgated by the CFDA in November 2017, regulates entities that
engage in business activities involving medical devices in the PRC. Business activities involving medical devices are regulated in accordance
with the medical devices&#8217; risk levels. No registration or license is required for business activities involving Class I medical
devices. Registration is required for business activities involving Class II medical devices. A license is required for business activities
involving Class III medical devices.</p><div>

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</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white">Wheelchairs and living
aids products are classified as Class II medical devices according to the catalogue of medical devices promulgated by China Food and Drug
Administration in August 31, 2017, and amended on December 18, 2020. Changzhou Zhongjin and Taizhou Zhongjin obtained their Class II medical
device manufacture licenses on August 29, 2016 and March 27, 2019, Changzhou Zhongjin obtained medical device manufacture registration
certificates for manual wheelchairs on June 6, 2014 (renewed on April 22, 2019), for electric wheelchairs on April 24, 2014 (renewed on
February 18, 2020), and for living aids products on April 14, 2017 (renewed on April 14, 2022). These licenses are for five years and
can be renewed.</p><div>

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</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white"><i>Packaging of Medical
Devices</i></p><div>

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</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white">The Administrative Rules
on Instruction Manuals and Labels of Medical Devices, as promulgated by the CFDA in 2014, provides the requirements for instruction manuals
and labeling of any medical device to be sold and used in the PRC. The information contained in the instruction manual and label of a
medical device must be scientific, authentic, complete, accurate and consistent with product characteristics. The information contained
in the instruction manual and label of a medical device must be consistent with the relevant information registered or filed for record.
The information contained in the label of a medical device must be consistent with the relevant information in its instructions.</p><div>

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</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white">We believe that we are
in compliance with these regulations in all material respects.</p><div>

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</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent"><b>Regulations
on Product Quality</b></p><div>

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</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white">The Product Quality Law
of the PRC, or the Product Quality Law, was adopted on February 22, 1993 and last amended on December 29, 2018. The Product Quality Law
applies to anyone who manufactures or sells any product within the territory of the PRC. It is prohibited from producing or selling counterfeit
products in any form, including counterfeit brands, or providing false information about the product manufacturers. Violation of national
or industrial standards may result in civil liability and administrative penalties such as compensation, fines, suspension of business
and confiscation of illegal income, and serious violations may result in criminal liabilities. We are in compliance with the Product Quality
Law.</p><div>

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</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: left; background-color: transparent"><b>Regulations Related
to Foreign Trade</b></p><div>

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</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white">Pursuant to the Foreign
Trade Law of the PRC, promulgated on May 12, 1994 and amended on April 6, 2004 and November 7, 2016, respectively, and the Measures for
the Record Filing and Registration of Foreign Trade Business Operators promulgated by the Ministry of Commerce of the PRC on June 25,
2004 and effective on July 1, 2004, which was last amended on May 10, 2021. Foreign trade operators engaged in the import and export of
goods or the import and export of technology must register with the Ministry of Commerce of the PRC or its authorized institution. In
addition, if an entity imports or exports goods as consignee or consignor, it shall register with the local customs according to the Administrative
Provisions of the Customs of the PRC on the Registration of Customs Declaration Entities, promulgated on March 13, 2014, and amended on
December 20, 2017 and May 29, 2018, respectively, came into effect on July 1, 2018. We have registered with authorities pursuant to the
applicable provisions.</p><div>

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</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent"><b>PRC Laws and
Regulations on Environmental Protection</b></p><div>

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</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white">The Ministry of Ecology
and Environment is responsible for the uniform supervision and control of environmental protection in the PRC. It formulates national
environmental quality and discharge standards and monitors the PRC&#8217;s environmental system. Ecology and Environment bureaus at the
county level and above are responsible for environmental protection within their areas of jurisdiction.</p><div>

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</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white">Pursuant to the Law on
Environmental Impact Evaluation of the PRC promulgated on October 28, 2002, last amended on December 29, 2018, manufacturers must prepare
and file an environmental impact reports, environmental impact statements or environmental impact registration forms setting forth the
impact that the proposed construction project may have on the environment and the measures to prevent or mitigate the impact in accordance
with the degree of environmental impacts of the construction project for approval by the relevant PRC government authority prior to commencement
of construction of the relevant project. Changzhou Zhongjin and its subsidiaries have obtained approval for their environmental impact
reports and environment impact statements as required.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white">Pursuant to the Environmental
Protection Law of the PRC, or the Environmental Protection Law, promulgated on December 26, 1989, amended on April 24, 2014 and effective
on January 1, 2015, the environmental protection department of the State Council is in charge of promulgating national standards for environmental
protection. The Environmental Protection Law requires any facility that produces pollutants or other hazards to incorporate environmental
protection measures in its operations and establish an environmental protection responsibility system. Any entity that discharges pollution
must obtain the Pollution Discharging License from the relevant environmental protection authority. Remedial measures for breaches of
the Environmental Protection Law include a warning, payment of damages or imposition of a fine. Criminal liability may be imposed for
a material violation of environmental laws and regulations that causes loss of property, personal injuries or death.</p><div>

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</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white">Pursuant to the Air Pollution
Prevention Law of the PRC promulgated by the NPC on September 5, 1987, last amended on and effective from October 26, 2018, the environmental
protection authorities above the county level are in charge of exercising unified supervision and administration of prevention and control
of air pollution. Manufacturers discharging polluted air must comply with applicable national and local standards. Manufacturers discharging
polluted air must pay environmental protection tax. If a manufacturer emits polluted air exceeding national or local standards, it must
correct its action during a prescribed period of time and the manufacturer may be subject to penalties.</p><div>

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</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white">Pursuant to the Water
Pollution Prevention Law of the PRC promulgated by the NPC on May 11, 1984, last amended on June 27,2017, and effective from January 1,
2018, manufacturers must discharge water pollutants in accordance with national and local standards. If the water pollutants discharged
exceed national or local standards, the manufacturer would be subject to fines of not less than RMB100,000 yuan but not more than RMB1
million yuan. In addition, the environmental protection authority has the right to order such manufacturer to correct their actions by
reducing the amount of discharge during a stipulated period of time by restricting or suspending their operations. If the manufacturer
fails to correct its action at the expiration of the stipulated period, the environmental protection authority may, subject to approval
by the relevant level of the PRC government, shut down the manufacturer.</p><div>

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</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white">Changzhou Zhongjin has
obtained its Pollutant Discharging License valid from April 30, 2020 to April 29, 2025, and Taizhou Zhongjin has obtained the Pollutant
Discharging License valid from March 1, 2020 to February 28, 2025, as required by the Air Pollution Prevention Law of the PRC as well
as the Water Pollution Prevention Law of the PRC<i>.</i>&#160;</p><div>

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</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent"><b>Regulations
on Mergers &amp; Acquisitions and Overseas Listings</b>&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent"><b>&#160;</b>&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">On August 8, 2006,
six PRC regulatory agencies, including the CSRC, MOFCOM, the State-owned Assets Supervision and Administration Commission, the SAT, the
State Administration of Industry and Commerce and SAFE, adopted the M&amp;A Rules, which became effective on September 8, 2006, and were
amended on June 22, 2009. Foreign investors shall comply with the M&amp;A Rules when they purchase equity interests of a domestic company
or subscribe the increased capital of a domestic company, and thus changing the nature of the domestic company into a foreign-invested
enterprise, when the foreign investors establish a foreign-invested enterprise in the PRC, purchase the assets of a domestic company and
operate the assets, or when the foreign investors purchase the assets of a domestic company, establish a foreign-invested enterprise by
injecting such assets, and operate the assets. As for merger and acquisition of a domestic company with a related party relationship by
a domestic company, enterprise or natural person in the name of an overseas company legitimately incorporated or controlled by the domestic
company, enterprise of natural person, such merger and acquisition shall be subject to examination and approval of MOFCOM. The parties
involved shall not use domestic investment by foreign investment enterprises or other methods to circumvent the requirement of examination
and approval.</p><div>

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</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">Pursuant to the
Manual of Guidance on Administration for Foreign Investment Access, which was issued and became effective on December 18, 2008 by MOFCOM,
notwithstanding the fact that (i) the domestic shareholder is connected with the foreign investor or not, or (ii) the foreign investor
is the existing shareholder or the new investor, the M&amp;A Rules shall not apply to the transfer of an equity interest in an incorporated
foreign-invested enterprise from the domestic shareholder to the foreign investor.</p><div>

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</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">On July 6, 2021,
the General Office of the Central Committee of the Communist Party of China and the General Office of the State Council jointly issued
the Opinions. The Opinions emphasized the need to strengthen the administration over illegal securities activities and the supervision
on overseas listings by China-based companies. The Opinions proposed to take effective measures, such as promoting the construction of
relevant regulatory systems, to deal with the risks and incidents facing China-based overseas-listed companies and the demand for cybersecurity
and data privacy protection.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">On February 17,
2023, the CSRC promulgated the Trial Measures and five supporting guidelines, which will come into effect on March 31, 2023. Pursuant
to the Trial Measures, domestic companies that seek to offer or list securities overseas, both directly and indirectly, shall complete
filing procedures with the CSRC pursuant to the requirements of the Trial Measures within three working days following its submission
of initial public offerings or listing application. If a domestic company fails to complete required filing procedures or conceals any
material fact or falsifies any major content in its filing documents, such domestic company may be subject to administrative penalties,
such as an order to rectify, warnings, fines, and its controlling shareholders, actual controllers, the person directly in charge and
other directly liable persons may also be subject to administrative penalties, such as warnings and fines.</p><div>

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</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">The Trial Measures
establish a list outlining the circumstances where a PRC enterprise is prohibited from offering and listing securities overseas, and the
CSRC has the authority to block offshore listings that: (i) are explicitly prohibited by laws; (ii) may endanger national security as
determined by relevant competent departments under the State Council; (iii) involve criminal offenses that disrupting PRC economy such
as corruption, bribery, embezzlement, or misappropriation of property by the issuer, the controlling shareholder, and/or actual controller
in the recent three years; (iv) involve the issuer under investigations for suspicion of criminal offenses or major violations of laws
and regulations; or (v) involve material ownership disputes over the shares held by the controlling shareholder or by other shareholders
that are controlled by the controlling shareholder and/or actual controller. An issuer seeking direct or indirect overseas listing is
also required to undergo national security review or obtain clearance from relevant authorities if necessary before making any application
with overseas regulator or listing venue. Where an overseas securities regulator investigates and collects evidence relating to the overseas
offering and listing of a PRC enterprise and related activities, and requests the CSRC for cooperation in accordance with the cross-border
supervision and management cooperation mechanism, the CSRC may provide necessary assistance according to law and based on the principle
of reciprocity. Our application for listing in Nasdaq does not fall under the circumstance that such overseas listing is prohibited by
the Trial Measures, nor do we need to go through the review such as security review or clearance approval from relevant authorities.</p><div>

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</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">According to the
CSRC Notice, the domestic companies that have already been listed overseas before the effective date of the Trial Measures (namely, March
31, 2023) shall be deemed as Existing Issuers. Existing Issuers are not required to complete the filing procedures immediately, and they
shall be required to file with the CSRC for any subsequent offerings. Further, according to the CSRC Notice, domestic companies that have
obtained approval from overseas regulatory authorities or securities exchanges (for example, the effectiveness of a registration statement
for offering and listing in the U.S. has been obtained) for their indirect overseas offering and listing prior to March 31, 2023 but have
not yet completed their indirect overseas issuance and listing, are granted a six-month transition period from March 31, 2023 to September
30, 2023. Those that complete their indirect overseas offering and listing within such six-month period are deemed as Existing Issuers
and are not required to file with the CSRC for their indirect overseas offerings and listings. Within such six-month transition period,
however, if such domestic companies fail to complete their indirect overseas issuance and listing, they shall complete the filing procedures
with the CSRC.</p><div>

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</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">Based on the foregoing,
we are an Existing Issuers and are required to complete necessary filing procedures for any subsequent offerings pursuant to the Trial
Measures.</p><div>

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</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">On February 24,
2023, the CSRC, together with the MOF, National Administration of State Secrets Protection and National Archives Administration of China,
revised the Provisions issued by the CSRC and National Administration of State Secrets Protection and National Archives Administration
of China in 2009. The revised Provisions were issued under the title the &#8220;Provisions on Strengthening Confidentiality and Archives
Administration of Overseas Securities Offering and Listing by Domestic Companies,&#8221; and will come into effect on March 31, 2023 together
with the Trial Measures. One of the major revisions to the revised Provisions is expanding their application to cover indirect overseas
offering and listing, as is consistent with the Trial Measures. The revised Provisions require that, among other things, (a) a domestic
company that plans to, either directly or indirectly through its overseas listed entity, publicly disclose or provide to relevant individuals
or entities, including securities companies, securities service providers, and overseas regulators, any documents and materials that contain
state secrets or working secrets of government agencies, shall first obtain approval from competent authorities according to law, and
file with the secrecy administrative department at the same level; and (b) a domestic company that plans to, either directly or indirectly
through its overseas listed entity, publicly disclose or provide to relevant individuals and entities, including securities companies,
securities service providers, and overseas regulators, any other documents and materials that, if leaked, will be detrimental to national
security or public interest, shall strictly fulfill relevant procedures stipulated by applicable national regulations. As of the date
of this Annual Report, the revised Provisions have not come into effect. On or after March 31, 2023, any failure or perceived failure
by our Company, the VIE or the VIE&#8217;s subsidiaries to comply with the above confidentiality and archives administration requirements
under the revised Provisions and other PRC laws and regulations may result in the relevant entities being held legally liable by competent
authorities, and referred to the judicial organ to be investigated for criminal liability if suspected of committing a crime.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">The Opinions, the
Trial Measures, the revised Provisions and any related implementing rules to be enacted may subject us to additional compliance requirements
in the future. See &#8220;Item 3. Key Information&#8212;D. Risk Factors&#8212;Risks Related to Doing Business in the PRC&#8212;The Opinions,
the Trial Measures, and the revised Provisions recently issued by the PRC authorities may subject us to additional compliance requirements
in the future.&#8221;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent"><b>PRC Laws and
Regulations on Foreign Investment</b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">Investment in the
PRC by foreign investors and foreign-invested enterprises shall comply with the Catalogue of Encouraged Foreign Investment Industries
(2020 Revision) (the &#8220;Catalogue&#8221;), which was last amended and issued by MOFCOM and NDRC on December 27, 2020 and became effective
since January 27, 2021, and the Special Management Measures for Foreign Investment Access (2020 version), or the Negative List, which
came into effect on July 23, 2020. The Catalogue and the Negative List contains specific provisions guiding market access for foreign
capital and stipulates in detail the industry sectors grouped under the categories of encouraged industries, restricted industries and
prohibited industries. As of the date of this Annual Report, our current production and operation do not fall within any items on the
Negative List. However, due to foreign investment restriction on value-added telecommunications services, the equity ratio of foreign
investment in the value-added telecommunications enterprises is subject to the cap of 50% except for the investment in the e-commerce
operation business, a domestic multi-party communication business, an information storage and retransmission business and a call center
business. In 2015, Zhongjin Jing&#8217;ao obtained a value-added telecommunications businesses operation license as the Company plans
to open its own internet platform for selling and promoting products directly to its end-users. The license expired in June 2020 and was
subsequently renewed in April 2021 and will be valid until April 2026. As a result, we are not able to hold any equity of Zhongjin Jing&#8217;ao.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">&#160;</p><div>

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</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">On March 15, 2019,
the National People&#8217;s Congress approved the Foreign Investment Law of the PRC, or the Foreign Investment Law, which came into effect
on January 1, 2020, repealing simultaneously the Law of the PRC on Sino-foreign Equity Joint Ventures, the Law of the PRC on Wholly Foreign-owned
Enterprises and the Law of the PRC on Sino-foreign Cooperative Joint Ventures. The Foreign Investment Law adopts the management system
of pre-establishment national treatment and negative list for foreign investment. Policies in support of enterprises shall apply equally
to foreign-funded enterprises according to laws and regulations. Foreign investment enterprises shall be guaranteed that they could equally
participate in the setting of standards, and the compulsory standards formulated by the State shall be equally applied. Fair competition
for foreign investment enterprises to participate in government procurement activities shall be protected. The Foreign Investment Law
also stipulates the protection on intellectual property rights and trade secrets. The State also establishes information reporting system
and national security review system according to the Foreign Investment Law.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: left; background-color: transparent"><b>PRC Laws and Regulations
on Company Limited by Share</b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: left; background-color: transparent"><b>&#160;</b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">According to the
PRC Company Law, which was promulgated in 1993, and last amended on October 26, 2018, directors, supervisors and senior management of
a &#8220;company limited by shares&#8221; shall not transfer more than 25% of their shares in the company during their term of appointment
or transfer their shares within one year from the date on which the shares of the company are listed on a stock exchange. The aforesaid
persons also cannot transfer their shares in the company within half a year after leaving their positions.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">Changzhou Zhongjin
is registered as &#8220;a company limited by shares&#8221; in the PRC. Therefore, the &#8220;transferring of the shares of Changzhou Zhongjin
are subject to the limitations set forth under the PRC Company Law. Mr. Erqi Wang, who owns 84.34% of shares of Changzhou Zhongjin, has
served as a director of Changzhou Zhongjin since January 2006. Mr. Jin Xiao, who owns 8.58% of the shares of Changzhou Zhongjin, has served
as a director of Changzhou Zhongjin since August 2015. Accordingly, Mr. Erqi Wang and Mr. Jin Xiao can only transfer their shares in Changzhou
Zhongjin to WFOE or the Company for direct ownership six months after they stop serving as directors of Changzhou Zhongjin. As a result
of the above limitation, the Company is currently unable to control Changzhou Zhongjin and its subsidiaries by direct ownership and can
only exert control over Changzhou Zhongjin and its subsidiaries via the VIE structure.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: left; background-color: transparent">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent"><b>PRC Laws and
Regulations on Wholly Foreign-owned Enterprises</b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">The establishment,
operation and management of corporate entities in China are governed by the PRC Company Law, which was promulgated by the SCNPC on December
29, 1993 and became effective on July 1, 1994. It was last amended on October 26, 2018 and the amendments became effective on October
26, 2018. Under the PRC Company Law, companies are generally classified into two categories, namely, limited liability companies and joint
stock limited companies. The PRC Company Law also applies to limited liability companies and joint stock limited companies with foreign
investors. Where there are otherwise different provisions in any law on foreign investment, such provisions shall prevail.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">The Foreign Investment
Law of the PRC was promulgated on March 15, 2019, and became effective on January 1, 2020. Implementation Regulations for the Foreign
Investment Law of the People&#8217;s Republic of China were promulgated by the State Council on December 26, 2019, and became effective
on January 1, 2020. Measures on Reporting of Foreign Investment Information were promulgated by MOFCOM on December 30, 2019 and became
effective on January 1, 2020. The above-mentioned laws form the legal framework for the PRC Government to regulate WFOEs. These laws and
regulations govern the establishment, modification, including changes to registered capital, shareholders, corporate form, merger and
split, dissolution and termination of WFOEs.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">According to the
above regulations, a WFOE should submit an initial report through the Enterprise Registration System at the time of completion of establishment
registration for the foreign investment enterprise. Erhua Medical Technology (Changzhou) Ltd. is a WFOE since established, and has submit
an initial report. Its establishment and operations are in compliance with the above-mentioned laws. Changzhou Zhongjin is a PRC domestic
company, and it is not subject to the record-filling or examination applicable to FIEs.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent"></p><div>

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</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent"><b>Regulation on
Foreign Investment Restriction on Value-Added Telecommunications Services</b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent"><b>&#160;</b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">According to the
2020 Negative List, the equity ratio of foreign investment in the value-added telecommunications enterprises is subject to the cap of
50% except for the investment in the e-commerce operation business, a domestic multi-party communication business, an information storage
and retransmission business and a call center business.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">Specifically, foreign
direct investment in telecommunications companies in China is governed by the Administrative Regulations on Foreign-Invested Telecommunications
Enterprises, which was promulgated by the State Council on December 11, 2001 and amended on September 10, 2008 and February 6, 2016. The
regulations require that foreign-invested value-added telecommunications enterprises must be in the form of a Sino-foreign equity joint
venture, and the ultimate capital contribution percentage by foreign investor(s) in a foreign-invested value-added telecommunications
enterprise must not exceed 50%, other than certain exceptions. In addition, the main foreign investor who invests in a foreign-invested
value-added telecommunications enterprises operating the value-added telecommunications business in China must satisfy a number of stringent
performance and operational experience requirements, including demonstrating a good track record and experience in operating value-added
telecommunication business overseas. Foreign investors that meet these requirements shall obtain approvals from the MIIT, which retain
considerable discretion in granting such approval.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">In 2006, the predecessor
to the MIIT issued the Circular of the Ministry of Information Industry on Strengthening the Administration of Foreign Investment in Value-added
Telecommunications Business, according to which a foreign investor in the telecommunications service industry of China must establish
a foreign invested enterprise and apply for a telecommunications businesses operation license. This circular further requires that: (i)
PRC domestic telecommunications business enterprises must not lease, transfer or sell a telecommunications businesses operation license
to a foreign investor through any form of transaction or provide resources, offices and working places, facilities or other assistance
to support the illegal telecommunications services operations of a foreign investor; (ii) value-added telecommunications enterprises or
their shareholders must directly own the domain names and trademarks used by such enterprises in their daily operations; (iii) each value-added
telecommunications enterprise must have the necessary facilities for its approved business operations and maintain such facilities in
the regions covered by its license; and (iv) all providers of value-added telecommunications services are required to maintain network
and internet security in accordance with the standards set forth in relevant PRC regulations. If a license holder fails to comply with
the requirements in the circular and cure such non-compliance, the MIIT or its local counterparts have the discretion to take measures
against such license holder, including revoking its license for value-added telecommunications business.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent"><b>PRC Laws and
Regulations on Intellectual Property Rights</b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent"><i>Regulations
on Trademarks</i></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">The Trademark Law
of the PRC was adopted at the 24th meeting of the SCNPC on August 23, 1982. Four amendments were made on February 22, 1993, October 27,
2001, August 30, 2013 and April 23, 2019. The Regulations on the Implementation of the Trademark Law of the PRC were promulgated by the
State Council of the People&#8217;s Republic of China on August 3, 2002, which took effect on September 15, 2002. It was revised on April
29, 2014 and became effective as of May 1, 2014. According to the Trademark Law and the implementing regulations, a trademark which has
been approved and registered by the trademark office is a registered trademark, including a trademark of goods, services, collective trademark
and certification trademark. The trademark registrant shall enjoy the exclusive right to use the trademark and shall be protected by law.
The trademark law also specifies the scope of registered trademarks, procedures for registration of trademarks and the rights and obligations
of trademark owners. We are currently holding 18 registered trademarks in China and enjoy the corresponding rights.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent"><i>Regulations
on Patents</i></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">Pursuant to the
Patent Law of the PRC, or the Patent Law, promulgated by the SCNPC on March 12, 1984, as latest amended on October 17, 2020, and became
effective on June 1, 2021 and the Implementation Rules of the Patent Law of the PRC, promulgated by the State Council on June 15, 2001
and latest amended on January 9, 2010, there are three types of patent in the PRC: invention patent, utility model patent and design patent.
The protection period is 20 years for invention patent and 10 years for utility model patent and design patent, commencing from their
respective application dates. Any individual or entity that utilizes a patent or conducts any other activity in infringement of a patent
without prior authorization of the patentee shall pay compensation to the patentee and is subject to a fine imposed by relevant administrative
authorities and, if constituting a crime, shall be held criminally liable in accordance with the law. In the event that a patent is owned
by two or more co-owners without an agreement regarding the distribution of revenue generated from the exploitation of any co-owner of
the patent, such revenue shall be distributed among all the co-owners.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">&#160;</p><div>

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</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">Existing patents
can become narrowed, invalid or unenforceable due to a variety of grounds, including lack of novelty, creativity, and deficiencies in
patent application. In China, a patent must have novelty, creativity and practical applicability. Under the Patent Law, novelty means
that before a patent application is filed, no identical invention or utility model has been publicly disclosed in any publication in China
or overseas or has been publicly used or made known to the public by any other means, whether in or outside of China, nor has any other
person filed with the patent authority an application that describes an identical invention or utility model and is recorded in patent
application documents or patent documents published after the filing date. Creativity means that, compared with existing technology, an
invention has prominent substantial features and represents notable progress, and a utility model has substantial features and represents
any progress. Practical applicability means an invention or utility model can be manufactured or used and may produce positive results.
Patents in China are filed with the State Intellectual Property Office, or SIPO. Normally, the SIPO publishes an application for an invention
patent within 18 months after the filing date, which may be shortened at the request of applicant. The applicant must apply to the SIPO
for a substantive examination within 3 years from the date of application.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">We currently own
119 patents in China and enjoy the corresponding rights. In addition, we have filed 13 patent applications with the Patent Administration
Department of the PRC. We have exclusive rights to manufacture the products and utilize the processes issued patent rights within the
valid term. As for our other products and the related manufacturing processes, since the technology information has been published to
public domain by national or local product standard, we are able to utilize such technology information without need to obtain any patent
license. To our knowledge, we do not violate the existing patent rights of any third party.&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">&#160;&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent"><i>Regulations
on Domain Names</i></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white">The Ministry of Industry
and Information Technology of the PRC, or the MIIT, promulgated the Measures on Administration of Internet Domain Names, or the Domain
Name Measures, on August 24, 2017, which took effect on November 1, 2017 and replaced the Administrative Measures on China Internet Domain
Name promulgated by the MIIT on November 5, 2004. According to the Domain Name Measures, the MIIT is in charge of the administration of
PRC internet domain names. The domain name registration follows a first-to-file principle. Applicants for registration of domain names
shall provide true, accurate and complete information of their identities to domain name registration service institutions. The applicant
will become the holder of such domain names upon completion of the registration procedure. As of the date of this Annual Report, we have
completed registration for our domain name of &#8220;zhjmedical.com&#8221; as a provider of non-commercial internet-based information
services.&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: left; background-color: transparent">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white"><b>PRC Laws and Regulations
on Foreign Exchange</b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent"><i>General Administration
of Foreign Exchange</i></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">The principal regulation
governing foreign currency exchange in the PRC is the Administrative Regulations of the PRC on Foreign Exchange (the &#8220;Foreign Exchange
Regulations&#8221;), which were promulgated on January 29, 1996, became effective on April 1, 1996 and were last amended on August 5,
2008. Under these rules, Renminbi is generally freely convertible for payments of current account items, such as trade- and service-related
foreign exchange transactions and dividend payments, but not freely convertible for capital account items, such as capital transfer, direct
investment, investment in securities, derivative products or loans unless prior approval by competent authorities for the administration
of foreign exchange is obtained. Under the Foreign Exchange Regulations, foreign-invested enterprises in the PRC may purchase foreign
exchange without the approval of SAFE to pay dividends by providing certain evidentiary documents, including board resolutions, tax certificates,
or for trade- and services-related foreign exchange transactions, by providing commercial documents evidencing such transactions.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent"><i>Circular No.
37 and Circular No. 13</i></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">Circular 37 was
released by SAFE on July 4, 2014 and abolished Circular 75 which had been in effect since November 1, 2005. Pursuant to Circular 37, a
PRC resident should apply to SAFE for foreign exchange registration of overseas investments before it makes any capital contribution to
a special purpose vehicle, or SPV, using his or her legitimate domestic or offshore assets or interests. SPVs are offshore enterprises
directly established or indirectly controlled by domestic residents for the purpose of investment and financing by utilizing domestic
or offshore assets or interests they legally hold. Following any significant change in a registered offshore SPV, such as capital increase,
reduction, equity transfer or swap, consolidation or division involving domestic resident individuals, the domestic individuals shall
amend the registration with SAFE. Where an SPV intends to repatriate funds raised after completion of offshore financing to the PRC, it
shall comply with relevant PRC regulations on foreign investment and foreign debt management. A foreign-invested enterprise established
through return investment shall complete relevant foreign exchange registration formalities in accordance with the prevailing foreign
exchange administration regulations on foreign direct investment and truthfully disclose information on the actual controller of its shareholders.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent"></p><div>

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    </div><div style="break-before: page; margin-top: 6pt; margin-bottom: 12pt"><p style="margin: 0pt">&#160;</p></div><div>
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</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">If any shareholder
who is a PRC resident (as determined by the Circular No. 37) holds any interest in an offshore SPV and fails to fulfil the required foreign
exchange registration with the local SAFE branches, the PRC subsidiaries of that offshore SPV may be prohibited from distributing their
profits and dividends to their offshore parent company or from carrying out other subsequent cross-border foreign exchange activities.
The offshore SPV may also be restricted in its ability to contribute additional capital to its PRC subsidiaries. Where a domestic resident
fails to complete relevant foreign exchange registration as required, fails to truthfully disclose information on the actual controller
of the enterprise involved in the return investment or otherwise makes false statements, the foreign exchange control authority may order
them to take remedial actions, issue a warning, and impose a fine of less than RMB 300,000 on an institution or less than RMB 50,000 on
an individual.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">Circular 13 was
issued by SAFE on February 13, 2015, and became effective on June 1, 2015. Pursuant to Circular 13, a domestic resident who makes a capital
contribution to an SPV using his or her legitimate domestic or offshore assets or interests is no longer required to apply to SAFE for
foreign exchange registration of his or her overseas investments, instead, he or she shall register with a bank in the place where the
assets or interests of the domestic enterprise in which he or she has interests are located if the domestic resident individually seeks
to make a capital contribution to the SPV using his or her legitimate domestic assets or interests; or he or she shall register with a
local bank at his or her permanent residence if the domestic resident individually seeks to make a capital contribution to the SPV using
his or her legitimate offshore assets or interests.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">As of the date
of this Annual Report, all beneficial shareholders of Changzhou Zhongjin have completed registrations in accordance with Circular 37.
The failure of our beneficial shareholders to comply with the registration procedures may subject each of our beneficial shareholders
to fines of less than RMB 50,000 (approximately US$7,199). The Chinese resident shareholders&#8217; failure to comply with SAFE Circular
37 also results in restrictions being imposed on foreign exchange activities of the SPV, including restrictions on its ability to receive
registered capital as well as additional capital from Chinese resident shareholders, and contribute registered capital as well as additional
capital to WFOE. WFOE&#8217;s ability to pay dividends or make distributions is also restricted, and repatriation of profits and dividends
derived from special purpose vehicles by Chinese residents to China are illegal. The offshore financing funds are also not allowed to
be used in China.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent"><i>Circular 19
and Circular 16</i></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">Circular 19 was
promulgated by SAFE on March 30, 2015, and became effective on June 1, 2015. According to Circular 19, the foreign exchange capital in
the capital account of foreign-invested enterprises, meaning the monetary contribution confirmed by the foreign exchange authorities or
the monetary contribution registered for account entry through banks, shall be granted the benefits of Discretional Foreign Exchange Settlement
(&#8220;Discretional Foreign Exchange Settlement&#8221;). With Discretional Foreign Exchange Settlement, foreign capital in the capital
account of a foreign-invested enterprise for which the rights and interests of monetary contribution have been confirmed by the local
foreign exchange bureau, or for which book-entry registration of monetary contribution has been completed by the bank, can be settled
at the bank based on the actual operational needs of the foreign-invested enterprise. The allowed Discretional Foreign Exchange Settlement
percentage of the foreign capital of a foreign-invested enterprise has been temporarily set to be 100%. The Renminbi converted from the
foreign capital will be kept in a designated account and if a foreign-invested enterprise needs to make any further payment from such
account, it will still need to provide supporting documents and to complete the review process with its bank.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent"></p><div>

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    </div><div style="break-before: page; margin-top: 6pt; margin-bottom: 12pt"><p style="margin: 0pt">&#160;</p></div><div>
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</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">Furthermore, Circular
19 stipulates that foreign-invested enterprises shall make bona fide use of their capital for their own needs within their business scopes.
The capital of a foreign-invested enterprise and the Renminbi it obtained from foreign exchange settlement shall not be used for the following
purposes:</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">&#160;</p><div>

</div><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%">
  <tr style="vertical-align: top; background-color: Transparent">
    <td style="width: 24px; text-align: left; font-weight: normal">&#160;</td>
    <td style="width: 24px; text-align: left; font-weight: normal"><span style="font-size: 10pt">&#9679;</span></td>
    <td style="text-align: justify; font-weight: normal"><span style="font-size: 10pt">directly or indirectly used for expenses beyond its business scope or prohibited by relevant laws or regulations;</span></td></tr>
  </table><div>
</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">&#160;</p><div>

</div><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%">
  <tr style="vertical-align: top; background-color: Transparent">
    <td style="width: 24px; text-align: left; font-weight: normal">&#160;</td>
    <td style="width: 24px; text-align: left; font-weight: normal"><span style="font-size: 10pt">&#9679;</span></td>
    <td style="text-align: justify; font-weight: normal"><span style="font-size: 10pt">directly or indirectly used for investment in securities unless otherwise provided by relevant laws or regulations;</span></td></tr>
  </table><div>
</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">&#160;</p><div>

</div><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%">
  <tr style="vertical-align: top; background-color: Transparent">
    <td style="width: 24px; text-align: left; font-weight: normal">&#160;</td>
    <td style="width: 24px; text-align: left; font-weight: normal"><span style="font-size: 10pt">&#9679;</span></td>
    <td style="text-align: justify; font-weight: normal"><span style="font-size: 10pt">directly or indirectly used for entrusted loan in Renminbi (unless within its permitted scope of business), repayment of inter-company loans (including advances by a third party) or repayment of bank loans in Renminbi that have been sub-lent to a third party; or</span></td></tr>
  </table><div>
</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">&#160;</p><div>

</div><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%">
  <tr style="vertical-align: top; background-color: Transparent">
    <td style="width: 24px; text-align: left; font-weight: normal">&#160;</td>
    <td style="width: 24px; text-align: left; font-weight: normal"><span style="font-size: 10pt">&#9679;</span></td>
    <td style="text-align: justify; font-weight: normal"><span style="font-size: 10pt">directly or indirectly used for expenses related to the purchase of real estate that is not for self-use (except for foreign-invested real estate enterprises).</span></td></tr>
  </table><div>
</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">Circular 16 was
issued by SAFE on June 9, 2016. Pursuant to Circular 16, enterprises registered in the PRC may also convert their foreign debts from foreign
currency to Renminbi on a self-discretionary basis. Circular 16 provides an integrated standard for conversion of foreign exchange capital
items (including but not limited to foreign currency capital and foreign debts) on a self-discretionary basis applicable to all enterprises
registered in the PRC. Circular 16 reiterates the principle that an enterprise&#8217;s Renminbi capital converted from foreign currency-denominated
capital may not be directly or indirectly used for purposes beyond its business scope or purposes prohibited by PRC laws or regulations,
and such converted Renminbi capital shall not be provided as loans to non-affiliated entities.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent"><b>PRC Laws and
Regulations on Taxation</b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent"><i>Enterprise Income
Tax</i></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">The Enterprise
Income Tax Law of the People&#8217;s Republic of China (the &#8220;EIT Law&#8221;) was promulgated by the Standing Committee of the National
People&#8217;s Congress on March 16, 2007 and became effective on January 1, 2008, and was last amended on December 19, 2018. The Implementation
Rules of the EIT Law (the &#8220;Implementation Rules&#8221;) were promulgated by the State Council on December 6, 2007 and amended on
April 23, 2019. According to the EIT Law and the Implementation Rules, enterprises are divided into resident enterprises and non-resident
enterprises. Resident enterprises shall pay enterprise income tax on their incomes obtained in and outside the PRC at the rate of 25%.
Non-resident enterprises setting up institutions in the PRC shall pay enterprise income tax on the incomes obtained by such institutions
in and outside the PRC at the rate of 25%. Non-resident enterprises with no institutions in the PRC, and non-resident enterprises whose
incomes having no substantial connection with their institutions in the PRC, shall pay enterprise income tax on their incomes obtained
in the PRC at a reduced rate of 10%.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">The Arrangement
between the PRC and Hong Kong Special Administrative Region for the Avoidance of Double Taxation the Prevention of Fiscal Evasion with
respect to Taxes on Income (the &#8220;Arrangement&#8221;) was promulgated by the State Administration of Taxation (&#8220;SAT&#8221;)
on August 21, 2006 and came into effect on January 1, 2007. According to the Arrangement, a company incorporated in Hong Kong will be
subject to withholding tax at the lower rate of 5% on dividends it receives from a company incorporated in the PRC if it holds a 25% interest
or more in the PRC company. Announcement of the State Administration of Taxation on Issues Relating to &#8220;Beneficial Owner&#8221;
in Tax Treaties (the &#8220;Notice&#8221;) was promulgated by SAT on February 3, 2018 and became effective on April 1, 2018. According
to the Notice, a beneficial ownership analysis will be used based on a substance-over-form principle to determine whether or not to grant
tax treaty benefits.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">It is more likely
than not that the Company and its offshore subsidiary would be treated as a non-resident enterprise for PRC tax purposes. Please see &#8220;Item
10. Additional Information&#8212;Taxation&#8212;People&#8217;s Republic of China Enterprise Taxation.&#8221;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent"><i>&#160;</i></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent"></p><div>

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</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent"><i>&#160;</i></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent"><i>Value-added
Tax</i></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">Pursuant to the
Provisional Regulations on Value-added Tax of the PRC, or the VAT Regulations, which were promulgated by the State Council on December
13, 1993, took effect on January 1, 1994, and were amended on November 10, 2008, February 6, 2016, and November 19, 2017, respectively,
and the Rules for the Implementation of the Provisional Regulations on Value-added Tax of the PRC, which were promulgated by the MOF on
December 25, 1993, and were amended on December 15, 2008, and October 28, 2011, respectively, entities and individuals that sell goods
or labor services of processing, repair or replacement, sell services, intangible assets, or immovables, or import goods within the territory
of the People&#8217;s Republic of China are taxpayers of value-added tax. The VAT rate is 17% for taxpayers selling goods, labor services,
or tangible movable property leasing services or importing goods, except otherwise specified; 11% for taxpayers selling services of transportation,
postal, basic telecommunications, construction and lease of immovable, selling immovable, transferring land use rights, selling and importing
other specified goods including fertilizers; 6% for taxpayers selling services or intangible assets.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">According to the
Notice on the Adjustment to the Value-added Tax Rates issued by the SAT and the MOF on April 4, 2018, where taxpayers make VAT taxable
sales or import goods, the applicable tax rates shall be adjusted from 17% to 16% and from 11% to 10%, respectively. Subsequently, the
Notice on Policies for Deepening Reform of Value-added Tax was issued by the SAT, the MOF and the General Administration of Customs on
March 20, 2019 and took effective on April 1, 2019, which further adjusted the applicable tax rate for taxpayers making VAT taxable sales
or importing goods. The applicable tax rates shall be adjusted from 16% to 13% and from 10% to 9%, respectively.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">Currently, Changzhou
Zhongjin and its subsidiaries are paying VAT at the rate of 13% for manual and electric wheelchair manufacturing; 15% for corporate income
tax due to Changzhou Zhongjin and Taizhou Zhongjin&#8217;s National High Tech Enterprise (&#8220;NHTE&#8221;) status, which is valid until
November 2024 for Changzhou Zhongjin and November 2025 for Taizhou Zhongjin. The NHTE status is reviewed once every three years by the
National High and New Technology Enterprise Identification and Management Leading Group Office. We cannot guarantee that we will maintain
such status in the future.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent"><i>Dividend Withholding
Tax</i></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">The Enterprise
Income Tax Law provides that since January 1, 2008, an income tax rate of 10% will normally be applicable to dividends declared to non-PRC
resident investors that do not have an establishment or place of business in the PRC, or that have such establishment or place of business
but the relevant income is not effectively connected with the establishment or place of business, to the extent such dividends are derived
from sources within the PRC.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">Pursuant to an
Arrangement Between the Mainland of China and the Hong Kong Special Administrative Region for the Avoidance of Double Taxation and the
Prevention of Fiscal Evasion with Respect to Taxes on Incomes (&#8220;Double Tax Avoidance Arrangement&#8221;) and other applicable PRC
laws, if a Hong Kong resident enterprise is determined by the competent PRC tax authority to have satisfied the relevant conditions and
requirements under such Double Tax Avoidance Arrangement and other applicable laws, the 10% withholding tax on the dividends the Hong
Kong resident enterprise receives from a PRC resident enterprise may be reduced to 5%. However, based on the Circular on Certain Issues
with Respect to the Enforcement of Dividend Provisions in Tax Treaties (the &#8220;SAT Circular 81&#8221;) issued on February 20, 2009
by SAT, if the relevant PRC tax authorities determine, in their discretion, that a company benefits from such reduced income tax rate
due to a structure or arrangement that is primarily tax-driven, such PRC tax authorities may adjust the preferential tax treatment. According
to the Circular on Several Questions regarding the &#8220;Beneficial Owner&#8221; in Tax Treaties, which was issued on February 3, 2018
by the SAT and took effect on April 1, 2018, when determining the applicant&#8217;s status of the &#8220;beneficial owner&#8221; regarding
tax treatments in connection with dividends, interests or royalties in the tax treaties, several factors, including without limitation,
whether the applicant is obligated to pay more than 50% of his or her income in twelve months to residents in third country or region,
whether the business operated by the applicant constitutes the actual business activities, and whether the counterparty country or region
to the tax treaties does not levy any tax or grant tax exemption on relevant incomes or levy tax at an extremely low rate, will be taken
into account, and it will be analyzed according to the actual circumstances of the specific cases. This circular further provides that
applicants who intend to prove his or her status of the &#8220;beneficial owner&#8221; shall submit the relevant documents to the relevant
tax bureau according to the Announcement of State Taxation Administration on Promulgation of the Administrative Measures on Non-resident
Taxpayers Enjoying Treaty Benefits.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: left; background-color: transparent">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: left; background-color: transparent"></p><div>

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    </div><div style="break-before: page; margin-top: 6pt; margin-bottom: 12pt"><p style="margin: 0pt">&#160;</p></div><div>
    </div><!-- Field: /Page --><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: left; background-color: transparent">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">We have not commenced
the application process for a Hong Kong tax resident certificate from the relevant Hong Kong tax authority, and there is no assurance
that we will be granted such a Hong Kong tax resident certificate. We have not filed required forms or materials with the relevant PRC
tax authorities to prove that we should enjoy the 5% PRC withholding tax rate.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">&#160;&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent"><b>PRC Laws and
Regulations on Employment and Social Welfare</b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent"><i>Labor Law of
the PRC</i></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">Pursuant to the
Labor Law of the PRC, which was promulgated by the Standing Committee of the NPC on July 5, 1994 with an effective date of January 1,
1995 and was last amended on December 29, 2018, and the Labor Contract Law of the PRC, which was promulgated on June 29, 2007, became
effective on January 1, 2008 and was last amended on December 28, 2012, with the amendments coming into effect on July 1, 2013, enterprises
and institutions shall ensure the safety and hygiene of a workplace, strictly comply with applicable rules and standards on workplace
safety and hygiene in China, and educate employees on such rules and standards. Furthermore, employers and employees shall enter into
written employment contracts to establish their employment relationships. Employers are required to inform their employees about their
job responsibilities, working conditions, occupational hazards, remuneration and other matters with which the employees may be concerned.
Employers shall pay remuneration to employees on time and in full accordance with the commitments set forth in their employment contracts
and with the relevant PRC laws and regulations. Changzhou Zhongjin and its subsidiary company have entered into written employment contracts
with all the employees and performed their obligations under the relevant PRC laws and regulations.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: left; background-color: transparent"><i>Social Insurance
and Housing Fund</i></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: left; background-color: transparent"><i>&#160;</i></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">Pursuant to the
Social Insurance Law of the PRC, which was promulgated by the Standing Committee of the NPC on October 28, 2010 and last amended on December
29, 2018, employers in the PRC shall provide their employees with welfare schemes covering basic pension insurance, basic medical insurance,
unemployment insurance, maternity insurance, and occupational injury insurance. Changzhou Zhongjin has been making social security premium
deposits for all of the eligible employees at least at the minimum wage level determined by Social Security Bureaus (&#8220;SSB&#8221;).
The relevant social security premium collection agency may challenge Changzhou Zhongjin&#8217;s practice and require it to make or supplement
contributions based on actual wages of eligible employees within a stipulated period. Changzhou Zhongjin may be subject to a late payment
fine where payment is not made within the stipulated period.&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">In accordance with
the Regulations on Management of Housing Provident Fund, which were promulgated by the State Council on April 3, 1999 and last amended
on March 24, 2019, employers must register at the designated administrative centers and open bank accounts for depositing employees&#8217;
housing funds. Employers and employees are also required to pay and deposit housing funds, with an amount no less than 5% of the monthly
average salary of the employee in the preceding year in full and on time. Changzhou Zhongjin and its subsidiaries have opened bank accounts
for employees&#8217; housing fund deposits, and has been making housing fund deposits for all eligible employees at least at the minimum
wage level determined by local SSBs. The relevant PRC authorities may deem Changzhou Zhongjin and its subsidiaries practice to be in violation
of applicable laws and regulations and require Changzhou Zhongjin and its subsidiaries to fund its accounts based on actual wages of eligible
employees within a prescribed time limit. If Changzhou Zhongjin and its subsidiaries fail to make the payment and deposit within the prescribed
time limit, an application may be filed to the people&#8217;s court for compulsory enforcement.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">Given the different
economic development levels in different regions, these regulations have not been implemented consistently by local governments in China,
and each provincial or municipal SSB has its own discretion to enforce the compliance of these regulations by employers. Changzhou Zhongjin
and its subsidiaries have contributed to the social security premium and housing funds for all eligible employees at least at the minimum
wage level and have received letters from the local governing SSBs in Jiangsu Province, where Changzhou Zhongjin and its subsidiaries
are located, confirming that the Company is not in violation of any employment or social benefit regulations for the period from January
2017 to August 2021.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent"></p><div>

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</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent"><b>PRC Laws and
Regulations on Cybersecurity</b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">The Cybersecurity
Review Measures, which became effective on February 15, 2022 and replaced the former Measures for Cybersecurity Review (2020), provide
that, in addition to critical information infrastructure operators (&#8220;CIIOs&#8221;) that intend to purchase Internet products and
services, data processing operators engaging in data processing activities that affect or may affect national security must be subject
to cybersecurity review by the Cybersecurity Review Office of the PRC. According to the Cybersecurity Review Measures, a cybersecurity
review assesses potential national security risks that may be brought about by any procurement, data processing, or overseas listing.
The Cybersecurity Review Measures further require that CIIOs and data processing operators that possess personal data of at least one
million users must apply for a review by the Cybersecurity Review Office of the PRC before conducting listings in foreign countries.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent"><b><span style="text-decoration:underline">B. This section
sets forth a summary of the principal Japanese laws and regulations relevant to our business in Japan.</span></b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">The Company manufactures
wheelchairs and wheelchair components as subcontracted by Nissin Medical Industries Co., Ltd. (&#8220;Nissin&#8221;), which imports and
distributes the Company&#8217;s products in Japan under Nissin&#8217;s brands.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent"><b>Licenses Required
to Sell Assistive Products in Japan</b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent"><b>&#160;</b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">In Japan, no government
license or permission is specifically required to manufacture or sell assistive products, including wheelchairs, for persons with disability.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent"><b>Laws concerning
safety of assistive products for persons with disability</b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent"><b>&#160;</b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">In Japan, assistive
products, including wheelchairs, for persons with disability, are not included in &#8220;medical devices&#8221; as defined in the &#8220;Act
on Securing Quality, Efficacy and Safety of Products Including Pharmaceuticals and Medical Devices&#8221;, promulgated on August 10, 1960
and most recently amended on December 4, 2019. Therefore, assistive products are not regulated for safety as medical devices, and the
same laws that govern product safety and consumer protection with regard to general products, including the Product Liability Act, the
Electrical Appliance and Material Safety Act, the Consumer Product Safety Act, the Road Traffic Act, and the Industrial Standardization
Act, are applicable to assistive products for persons with disability.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">Assistive products
for persons with disability is defined in the &#8220;Act on Promotion of Research, Development and Dissemination of Social Welfare Equipment&#8221;
promulgated on May 6, 1993 and most recently amended on June 13, 2014. This act aims to promote research and development of assistive
products for persons with disability and does not contain any provisions regarding the safety of assistive products for persons with disability.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent"><i>&#160;</i></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent"><i>Product Liability
Act</i></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">The Product Liability
Act, promulgated on July 1, 1994 and most recently amended on June 2, 2017, was enacted as a special provision of the principle of negligence
liability of the Civil Code, and stipulates product liability based on the principle of strict liability for accidents caused by products.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">Prior to the enactment
of the Product Liability Act, in the event of an accident caused by a defect in a product, the victim had to claim damages based on the
tort provisions of the Civil Code. However, it was extremely difficult and lengthy for the victim to claim and prove the manufacturer&#8217;s
intentional act or negligence. Therefore, to bolster victim protection, the Product Liability Act introduced liability for compensation
for damages, which eliminates the requirement of intentional act or negligence.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent"></p><div>

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</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">In the Product
Liability Act, a &#8220;product&#8221; is defined as movable property manufactured or processed. In addition, &#8220;defect&#8221; means
a lack of safety that the product ordinarily should provide, taking into account the nature of the product, the ordinarily foreseeable
manner of use of the product, the time when the manufacturer delivered the product, and other circumstances concerning the product. The
entity liable for the product is (i) any person who manufactured, processed, or imported the product in the course of trade, (ii) any
person who provides his/her name, trade name, trademark or other indication on the product as the manufacturer of such product, or any
person who provides the representation of name, etc. on the product which misleads others into believing that he/she is the manufacturer,
and (iii) any person who provides any representation of name, etc. on the product which, in light of the manner concerning the manufacturing,
processing, importation or sales of the product, and other circumstances, holds himself/herself out as its substantial manufacturer (such
persons are referred to as &#8220;Manufacturer&#8221;). The Manufacturer must compensate for damages arising from property or physical
damages caused by the defect in the delivered product.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">In Japan, the so-called
punitive damages system that allows compensation beyond the scope of actual damages is not recognized.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">Since the Company
is the Manufacturer of wheelchairs, it is strictly liable for damages caused by its products.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent"><i>Electrical Appliances
and Materials Safety Act</i></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent"><i>&#160;</i></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">The Electrical
Appliances and Materials Safety Act, promulgated on November 16, 1961, and most recently amended on June 12, 2020, aims at preventing
the occurrence of dangers and electromagnetic interference caused by electrical equipment and designates about 450 products as electrical
equipment. It regulates manufacturing and sales, and promotes voluntary activities of private business operators to secure safety of electrical
equipment.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">A person who engages
in the business of manufacturing or importing electrical equipment as stipulated in the Electrical Appliances and Materials Safety Act
must notify the Minister of Economy, Trade and Industry of the date it commences operating its business within 30 days of such date (hereinafter
referred to as &#8220;Notifying Supplier&#8221;). When a Notifying Supplier manufactures or imports electrical equipment, it is obligated
to comply with the technical standards specified by the Ordinances of the Ministry of Economy, Trade and Industry, and furthermore, is
obligated to conduct inspections as set by the government and record and store inspection results. If the electrical equipment manufactured
or imported by the Notifying Supplier falls under &#8220;Specified Electrical Appliances and Materials&#8221; specified by the Orders
of Enforcement of the Act, the electrical equipment must also pass the conformance inspection and be issued a certificate of conformance
by the national registered inspection body. When the Notifying Supplier fulfills these obligations, it may attach a label (PSE mark) specified
by the Ordinance of the Ministry of Economy, Trade and Industry on the product. A person who manufactures, imports, or sells electrical
equipment may not sell electrical equipment or display them for the purpose of sale unless they bear the PSE mark.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">The Company&#8217;s
electrical wheelchairs (including their chargers and batteries) fall under the electrical appliances and materials specified by the Act.
In that case, it is necessary to attach the PSE mark and prescribed labeling when selling the product.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">Furthermore, of
the electrical equipment, the long-term use product safety labeling system has been established for products with a large number of accidents,
although the rate of incidence of serious accidents due to aging degradation is not high, and display warnings for the design-based standard
period of use and aging degradation are obligatory. Electrical equipment subject to the long-term use product safety labeling system are
designated by ministerial ordinance on the technical standards of the Act, and currently, assistive products for persons with disability
are not included in the subject products.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent"><i>Consumer Product
Safety Act</i></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent"><i>&#160;</i></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">The Consumer Product
Safety Act, promulgated on June 6, 1973 and most recently amended on June 13, 2018, regulates the manufacture and sale of specified products
and promotes the proper maintenance of specified maintenance products to prevent harm to the lives or bodies of general consumers due
to consumer products. At the same time, measures such as collecting and providing information on product accidents are taken with the
aim of protecting the interests of general consumers.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent"></p><div>

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    </div><div style="break-before: page; margin-top: 6pt; margin-bottom: 12pt"><p style="margin: 0pt">&#160;</p></div><div>
    </div><!-- Field: /Page --><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">Consumer products
are defined as &#8220;any product supplied mainly for use by general consumers for their routine everyday activities.&#8221; All products
that are usually sold to general consumers in the market for the purpose of being used for the daily life of general consumers are subject
to the Consumer Product Safety Act. The Act, designates &#8220;specified products&#8221; that require self-confirmation of product safety
and among such products, &#8220;special specified products&#8221; that further require inspection of independent bodies registered with
the relevant minister for those products that require special regulation. If a person who conducts business of manufacturing, importing,
or selling specified products does not conduct an inspection himself/herself and attach a label (PSC mark) indicating that the product
conforms to the technical standards specified by ministerial ordinance, the person may not sell or display such products for sale. For
&#8220;special specified products&#8221;, in addition to ensuring safety by the business operator&#8217;s own inspection, the PSC mark
cannot be attached unless the conformity inspection is performed and the conformity certificate is issued by the registered inspection
organization, and without the PSC mark, the special specified products cannot be sold or displayed for the purpose of sale.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">In addition, if
a serious product accident such as a fatal accident or fire occurs, a person who manufactures or imports a consumer product must report
to the Japanese Prime Minister the prescribed matters such as the name and model of the product, details of the accident, and the quantity
of the imported and sold consumer products within 10 days from the day when he/she learns that a serious product accident has occurred.
This product accident information reporting obligation is imposed on all manufacturers and importers of consumer products in Japan, regardless
of the size of the company. As of the date of this Annual Report, the Company has not had to report any such incidents.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">In addition, the
Consumer Product Safety Act designates products that are likely to cause safety problems due to deterioration caused by long-term use
and cause serious harm as &#8220;specified products requiring maintenance&#8221; and establishes an inspection system.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">At present, assistive
products for persons with disability including wheelchairs do not fall under any of the specified products or the specified products requiring
maintenance. Therefore, the sole obligation under the Act owed by of a business operator who manufactures, imports, and sells wheelchairs,
whether manual or electric, is the obligation to report product accident information.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent"><i>Road Traffic
Act</i></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent"><i>&#160;</i></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">An electric wheelchair
is not considered a pedestrian unless it meets the requirements of the Road Traffic Act, promulgated on June 25, 1960 and most recently
amended on June 12, 2020, whereas a manual wheelchair is considered a pedestrian. The enforcement regulations of the Road Traffic Act
stipulate the requirements as follows: the size of the vehicle body does not exceed 120 cm in length, 70 cm in width, and 120 cm in height
(height of the part excluding the head support), and the structure of the vehicle body (1) uses an electric motor as engine, (2) cannot
reach speeds exceeding 6 km/hour, (3) has no sharp protrusions that may harm pedestrians, and (4) can be clearly distinguished from an
automobile or a motorized bicycle in its appearance.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">By satisfying the
above requirements, an electric wheelchair is regarded as a pedestrian, can be driven on public roads, and is not subject to the regulations,
e.g., a license, a helmet, or a one-way street, imposed when driving a vehicle such as an automobile.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">The electric wheelchairs
currently manufactured by the Company satisfy these requirements and are therefore considered as pedestrians.&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent"><i>Industrial Standardization
Act</i></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent"><i>&#160;</i></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">The purpose of
the Industrial Standardization Act, promulgated on June 1, 1949 and most recently amended on May 30, 2018, is to promote industrial standardization
by enacting and disseminating appropriate and rational industrial standards and promote international standardization by cooperation in
the establishment of international standards and thereby improve the quality of mineral or industrial products, increase productivity
and otherwise rationalize production, simplify and make transactions fair, and rationalize the use or consumption of mineral or industrial
products and also contribute to the enhancement of public welfare.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">The Industrial
Standardization Act stipulates the establishment of the Japanese Industrial Standards (JIS) and the JIS mark display system. The JIS are
voluntary standards and not mandatory standards, but if the JIS are cited in technical standards of laws and regulations, the JIS will
be enforceable. JIS are established or amended by the competent minister through procedures under the Industrial Standardization Act.
When intending to display the JIS mark on a product, it is necessary to obtain certification by an independent body registered in Japan.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent"></p><div>

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</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">Regarding wheelchairs,
there are JIS for manual wheelchairs, electric wheelchairs, and handle-type electric wheelchairs. These are voluntary standards, but when
receiving benefits using long-term care insurance, the wheelchairs must conform to standards equivalent to the JIS. When using a wheelchair
as a prosthetic device stipulated in the Services and Supports for Persons with Disabilities Act, the basic structure of the ordinary
type is said to be based on the JIS standards, but the interpretation is that in the end the basic structure conforms to the standards,
and it is interpreted that this does not mean that JIS certification has to be obtained. As of the date of this Annual Report, the Company&#8217;s
wheelchairs comply with the JIS.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent"><b>Standards concerning
safety of assistive products for persons with disability</b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent"><b>&#160;</b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent"><i>Mandatory standards</i></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">The PSC mark requirement
under the Consumer Product Safety Act is not currently applied to assistive products for persons with disability because assistive products
for persons with disability are not designated as specified products.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">The PSE mark requirement
under the Electrical Appliances and Materials Safety Act may apply to electric wheelchairs and needs to be attached to electric wheelchairs
sold by the Company. As of the date of this Annual Report, electric wheelchairs sold by the Company bear the PSE mark.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">If an electric
wheelchair meets the requirements of the Road Traffic Act, it can be certified by the National Public Safety Commission and can be marked
with the TS mark. As of the date of this Annual Report, the Company&#8217;s electric wheelchairs meet the requirements of the Road Traffic
Act.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent"><i>Voluntary standards</i></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">The JIS are voluntary
standards, but for wheelchairs provided at the public expense under the Long-Term Care Insurance Act, it is highly encouraged that those
conform to the JIS or standards equivalent to the JIS. As of the date of this product, the Company&#8217;s wheelchairs comply with the
JIS.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">As a private system
operated by the Consumer Product Safety Association, the SG mark system consists of standards (SG standards) for the safety, quality and
use of consumer products. Currently, only manual wheelchairs can be certified with the SG mark. As of the date of this Annual Report,
the Company&#8217;s manual wheelchairs are not certified under the SG Standards.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">The QAP mark is
a private system in which the Association for Technical Aids conducts clinical evaluations such as usability in regard to the safety of
assistive products for persons with disability. The QAP mark is premised on having acquired JIS mark certification. Currently, both manual
wheelchairs and electric wheelchairs can be certified with the QAP mark. As of the date of this Annual Report, the Company&#8217;s wheelchairs
are not certified with the QAP mark.&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent"><b>Laws concerning
distribution of wheelchairs in Japan</b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent"><b>&#160;</b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">Assistive products
for persons with disability such as wheelchairs, are divided for purposes of the long-term care insurance system, into (i) those that
are lent to individuals at home through a business operator lending assistive products for persons with disability, (ii) those that are
provided to long-term care insurance facilities and used by users and in the framework of the Services and Supports for Persons with Disabilities
Act, (iii) those provided to users as prosthetic devices and outside of the framework of the long-term care insurance system and the Services
and Supports for Persons with Disabilities Act, (iv) those provided to hospitals and other facilities, and (v) those purchased and used
by individuals, and their regulation differs depending on each distribution channel.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent"><b>Laws concerning
government-provided benefits related to assistive products for persons with disability </b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent"><i>Long-Term Care
Insurance Act</i></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">The Long-Term Care
Insurance Act, promulgated on December 17, 1997 and most recently amended on June 12, 2020, aims to provide long-term care to society
as a whole so that people can live with peace of mind even if they are in need of long-term care.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent"></p><div>

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    </div><div style="margin-top: 12pt; margin-bottom: 6pt; border-bottom: Black 1.5pt solid"><p style="font: 10pt Times New Roman, Times, Serif; text-align: center; margin-top: 0pt; margin-bottom: 0pt"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->77<!-- Field: /Sequence --></p></div><div>
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    </div><!-- Field: /Page --><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">The long-term care
insurance system stipulated in the Long-Term Care Insurance Act is a system in which participants pay a share of insurance premiums, need
to be certified by local municipalities when they need long-term care, and use the necessary long-term care services provided by the long-term
care service providers. Municipalities and special wards (local entities) are the implementing bodies of long-term care insurance, and
as the insurer, they operate long-term care insurance, with insurance premiums and public expenses as financial resources. Participants
(insured persons) of the long-term care insurance system are divided into the first insured persons (persons aged 65 and over) and the
second insured persons (persons aged 40 to 64 years old who have medical insurance) depending on their age. Services under the long-term
care insurance system can be used by the first insured persons who have been certified as requiring long-term care or support, or the
second insured persons who have been certified as requiring long-term care or support due to a specified illness and they can use services
according to each need for long-term care. The long-term care insurance user pays 10% to 30% of the long-term care service cost to the
long-term care service provider according to the user&#8217;s income (self-pay), but the remaining cost is paid by the insurer to the
long-term care service provider.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">One of the services
that can be received under the long-term care insurance system is the &#8220;lending of assistive products for persons with disability.&#8221;
Among the assistive products for persons with disability, the items covered by long-term care insurance are designated in public notices
and interpretation notices issued by the Ministry of Health, Labor and Welfare. Wheelchairs are included in items of assistive products
covered by long-term care insurance that can be subject to lending to persons with disability. In the above interpretation notice, wheelchairs
covered by the long-term care insurance are those that conform to the JIS standards or standards equivalent to the JIS standards. The
Company&#8217;s wheelchairs that display the JIS mark can be covered under the long-term insurance program.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent"><b>&#160;</b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent"><b>Laws concerning
the representations and advertisement of assistive products </b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent"><b>&#160;</b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent"><i>Act Against
Unjustifiable Premiums and Misleading Representations</i></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent"><i>&#160;</i></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">The Act Against
Unjustifiable Premiums and Misleading Representations, promulgated on May 15, 1962 and most recently amended on May 31, 2019, aims to
protect the interests of general consumers by providing for limitations and prohibition of acts that are likely to interfere with general
consumers&#8217; voluntary and rational choice-making in order to prevent the inducement of customers by means of unjustifiable premiums
and misleading representations, and stipulates penalties for the providing excessive premiums and making misleading representations. When
advertising its products in Japan, the Company must comply with the provisions of the Act Against Unjustifiable Premiums and Misleading
Representations.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">As of the date
of this Annual Report the Company is in compliance with the Act Against Unjustifiable Premiums and Misleading Representations.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent"><i>Unfair Competition
Prevention Act</i></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent"><i>&#160;</i></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">The purpose of
the Unfair Competition Prevention Act, promulgated on May 19, 1993 and most recently amended on May 30, 2018, is to provide for matters
such as measures for the prevention of unfair competition and compensation for damages caused by unfair competition, in order to ensure
fair competition among business operators and accurate implementation of international agreements related thereto, and thereby contribute
to the sound development of the national economy.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">Currently, Article
2 of the Unfair Competition Prevention Act defines unfair competition as: (i) acts that cause confusion with the labeling of well-known
goods, etc. (Item 1), (ii) acts of abuse of labeling of well-known goods, etc. (Item 2), (iii) providing goods which imitate the configuration
of another person&#8217;s goods (Item 3), (iv) infringement of trade secrets (Items 4 to 10), (v) wrongful acquisition of data for limited
provision (Items 11 to 16), (vi) providing devices, etc. that hinder the effects of technological restriction measures (Items 17 and 18),
(vii) wrongful acquisition of domain names (Item 19), (viii) representations causing misunderstanding about the origin, quality, etc.
of goods and services (Item 20), (ix) reputation damaging acts (Item 21), (x) trademark abuse act of an agent, etc. (Item 22). In addition,
(i) wrongful use of a flag, crest, etc. of a foreign state (ii) wrongful use of a mark of an international organization, and (iii) bribery
of foreign public officials are also prohibited by the Act based on international agreements.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent"></p><div>

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    </div><div style="break-before: page; margin-top: 6pt; margin-bottom: 12pt"><p style="margin: 0pt">&#160;</p></div><div>
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</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">As of the date
of this Annual Report, the Company is in full compliance with the Unfair Competition Prevention Act.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent"><b><i>C. Organizational
Structure</i></b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0in; background-color: transparent">The
following diagram illustrates our corporate structure, including our principal subsidiaries and affiliated entities, as of the date of
this annual report.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: left; background-color: transparent">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent"><b><i>D. Property,
plants and equipment</i></b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent"><b><i>&#160;</i></b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0in; background-color: transparent">See
&#8220;Item 4. Information on the Company&#8212;B. Business Overview&#8212;Production Facilities.&#8221;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0in; background-color: transparent">&#160;</p><div>

</div><div><a id="a_008"></a></div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: left; background-color: transparent"><b>ITEM 4A. UNRESOLVED
STAFF COMMENTS</b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: left; background-color: transparent">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0in; background-color: transparent">Not
applicable.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0in; background-color: transparent">&#160;</p><div>

</div><div><a id="a_009"></a></div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: left; background-color: transparent"><span style="background-color: white"><b>Item
5. OPERATING AND FINANCIAL REVIEW AND PROSPECTS</b></span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: left; background-color: transparent">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent"><span style="background-color: white"><i>The
following discussion of our financial condition and results of operations is based upon and should be read in conjunction with our consolidated
financial statements and their related notes included in this annual report. This report contains forward-looking statements. In evaluating
our business, you should carefully consider the information provided under the caption &#8220;Item 3. Key Information&#8212;D. Risk Factors&#8221;
in this annual report. We caution you that our businesses and financial performance are subject to substantial risks and uncertainties.</i></span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent"><b>&#160;</b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: left; background-color: transparent"><b>Overview</b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: left; background-color: transparent">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">Jin Medical International
Ltd. through the China-based VIE, Changzhou Zhongjin, and its subsidiaries, design and manufacture wheelchairs and living aids products
for people with disabilities, the elderly, and people recovering from injury. Our business focuses primarily on wheelchairs. Currently,
our living aids products are only sold to a few selected customers to test the markets for these products. The majority of our products
are sold to dealers in Japan and China, while a small number of our products are also sold to dealers located in other regions including
the United States, Canada, Australia, Korea, Israel, Singapore, and others.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: left; background-color: transparent"><b>Selected Condensed
Consolidated Financial Schedule of Jin Med and Its Subsidiaries and VIE </b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white">The following tables
present selected condensed consolidated financial data of Jin Med and its subsidiaries and the VIE for the fiscal years ended September
30, 2023, 2022 and 2021, and balance sheet data as of September 30, 2023 and 2022, which have been derived from our audited financial
statements for those periods. Jin Med records its investments in its subsidiaries under the equity method of accounting. Such investments
are presented in the selected condensed consolidating balance sheets of Jin Med as &#8220;Investments in a subsidiary&#8221; and the profit
of the subsidiaries is presented as &#8220;Income for equity method investment&#8221; in the selected condensed consolidated statements
of operations. In preparation of the proposed public offering, Jin Med completed a reorganization of the legal structure on November 26,
2020, including entering into a series of agreements with the shareholders of Changzhou Zhongjin (the &#8220;VIE Agreements&#8221;). Pursuant
to the VIE Agreements, Jin Med through its wholly owned subsidiary, WFOE, has the exclusive right to provide to Changzhou Zhongjin consulting
services related to business operations, including technical and management consulting services and is entitled for consulting fee, which
equal to 100% of the consolidated net income of Changzhou Zhongjin. Accordingly, for the fiscal year ended September 30, 2023, 2022 and
2021, WFOE recognized the consulting fee income from VIE and VIE&#8217;s subsidiaries representing the fees earned by the WFOE since the
commencement of the VIE Agreements and the correspondence consulting fee receivable due from VIE and VIE&#8217;s subsidiaries as these
fees were not paid through the date of this prospectus. Prior to the execution of the VIE Agreements, Jin Med, Zhongjin HK and WFOE were
all inactive.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white"></p><div>

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    </div><div style="break-before: page; margin-top: 6pt; margin-bottom: 12pt"><p style="margin: 0pt">&#160;</p></div><div>
    </div><!-- Field: /Page --><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center; background-color: transparent"><b>SELECTED CONDENSED
CONSOLIDATED STATEMENTS OF OPERATIONS</b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white">&#160;</p><div>

</div><table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font: 10pt Times New Roman, Times, Serif">
  <tr style="vertical-align: bottom">
    <td style="font-weight: normal; text-align: left">&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
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  <tr style="vertical-align: bottom">
    <td style="font-weight: normal; text-align: left">&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid">Jin Med<br/>
 (Cayman<br/> Islands)</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
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 Kong)</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
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  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
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    <td style="width: 1%; font-weight: normal; text-align: left">$</td><td style="width: 9%; font-weight: normal; text-align: right">-</td><td style="width: 1%; font-weight: normal; text-align: left">&#160;</td><td style="width: 1%; font-weight: normal">&#160;</td>
    <td style="width: 1%; font-weight: normal; text-align: left">$</td><td style="width: 9%; font-weight: normal; text-align: right">-</td><td style="width: 1%; font-weight: normal; text-align: left">&#160;</td><td style="width: 1%; font-weight: normal">&#160;</td>
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  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
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    <td style="font-weight: normal; text-align: left">$</td><td style="font-weight: normal; text-align: right">-</td><td style="font-weight: normal; text-align: left">&#160;</td><td style="font-weight: normal">&#160;</td>
    <td style="font-weight: normal; text-align: left">$</td><td style="font-weight: normal; text-align: right">-</td><td style="font-weight: normal; text-align: left">&#160;</td><td style="font-weight: normal">&#160;</td>
    <td style="font-weight: normal; text-align: left">$</td><td style="font-weight: normal; text-align: right">(6,876,636</td><td style="font-weight: normal; text-align: left">)</td><td style="font-weight: normal">&#160;</td>
    <td style="font-weight: normal; text-align: left">$</td><td style="font-weight: normal; text-align: right">-</td><td style="font-weight: normal; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td style="font-weight: normal; text-align: left; text-indent: -9pt; padding-left: 9.25pt">Consulting fee in relation to services rendered by WFOE</td><td style="font-weight: normal">&#160;</td>
    <td style="font-weight: normal; text-align: left">$</td><td style="font-weight: normal; text-align: right">-</td><td style="font-weight: normal; text-align: left">&#160;</td><td style="font-weight: normal">&#160;</td>
    <td style="font-weight: normal; text-align: left">$</td><td style="font-weight: normal; text-align: right">-</td><td style="font-weight: normal; text-align: left">&#160;</td><td style="font-weight: normal">&#160;</td>
    <td style="font-weight: normal; text-align: left">$</td><td style="font-weight: normal; text-align: right">-</td><td style="font-weight: normal; text-align: left">&#160;</td><td style="font-weight: normal">&#160;</td>
    <td style="font-weight: normal; text-align: left">$</td><td style="font-weight: normal; text-align: right">(3,438,466</td><td style="font-weight: normal; text-align: left">)</td><td style="font-weight: normal">&#160;</td>
    <td style="font-weight: normal; text-align: left">$</td><td style="font-weight: normal; text-align: right">3,438,466</td><td style="font-weight: normal; text-align: left">&#160;</td><td style="font-weight: normal">&#160;</td>
    <td style="font-weight: normal; text-align: left">$</td><td style="font-weight: normal; text-align: right">-</td><td style="font-weight: normal; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font-weight: normal; text-align: left; text-indent: -9pt; padding-left: 9.25pt">Net income</td><td style="font-weight: normal">&#160;</td>
    <td style="font-weight: normal; text-align: left">$</td><td style="font-weight: normal; text-align: right">2,878,230</td><td style="font-weight: normal; text-align: left">&#160;</td><td style="font-weight: normal">&#160;</td>
    <td style="font-weight: normal; text-align: left">$</td><td style="font-weight: normal; text-align: right">3,438,272</td><td style="font-weight: normal; text-align: left">&#160;</td><td style="font-weight: normal">&#160;</td>
    <td style="font-weight: normal; text-align: left">$</td><td style="font-weight: normal; text-align: right">3,438,364</td><td style="font-weight: normal; text-align: left">&#160;</td><td style="font-weight: normal">&#160;</td>
    <td style="font-weight: normal; text-align: left">$</td><td style="font-weight: normal; text-align: right">-</td><td style="font-weight: normal; text-align: left">&#160;</td><td style="font-weight: normal">&#160;</td>
    <td style="font-weight: normal; text-align: left">$</td><td style="font-weight: normal; text-align: right">(6,876,636</td><td style="font-weight: normal; text-align: left">)</td><td style="font-weight: normal">&#160;</td>
    <td style="font-weight: normal; text-align: left">$</td><td style="font-weight: normal; text-align: right">2,878,230</td><td style="font-weight: normal; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td style="font-weight: normal; text-align: left; text-indent: -9pt; padding-left: 9.25pt">Comprehensive income (loss)</td><td style="font-weight: normal">&#160;</td>
    <td style="font-weight: normal; text-align: left">$</td><td style="font-weight: normal; text-align: right">2,878,230</td><td style="font-weight: normal; text-align: left">&#160;</td><td style="font-weight: normal">&#160;</td>
    <td style="font-weight: normal; text-align: left">$</td><td style="font-weight: normal; text-align: right">3,212,257</td><td style="font-weight: normal; text-align: left">&#160;</td><td style="font-weight: normal">&#160;</td>
    <td style="font-weight: normal; text-align: left">$</td><td style="font-weight: normal; text-align: right">3,212,349</td><td style="font-weight: normal; text-align: left">&#160;</td><td style="font-weight: normal">&#160;</td>
    <td style="font-weight: normal; text-align: left">$</td><td style="font-weight: normal; text-align: right">(267,217</td><td style="font-weight: normal; text-align: left">)</td><td style="font-weight: normal">&#160;</td>
    <td style="font-weight: normal; text-align: left">$</td><td style="font-weight: normal; text-align: right">(6,650,621</td><td style="font-weight: normal; text-align: left">)</td><td style="font-weight: normal">&#160;</td>
    <td style="font-weight: normal; text-align: left">$</td><td style="font-weight: normal; text-align: right">2,384,998</td><td style="font-weight: normal; text-align: left">&#160;</td></tr>
  </table><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white">&#160;</p><div>

</div><table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font: 10pt Times New Roman, Times, Serif">
  <tr style="vertical-align: bottom">
    <td style="font-weight: normal; text-align: left">&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="22" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid">For the Year Ended September 30,&#160;2022</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td></tr>
  <tr style="vertical-align: bottom">
    <td style="font-weight: normal; text-align: left">&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"><p style="margin-top: 0; margin-bottom: 0">Jin Med</p>
                                                                                <p style="margin-top: 0; margin-bottom: 0">(Cayman<br/> Islands)</p></td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid">Subsidiary<br/> (Hong<br/>
 Kong)</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid">WFOE<br/> (PRC)</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid">VIE <br/> (PRC)</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid">Eliminations</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid">Consolidated<br/>
 Total</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="width: 28%; font-weight: normal; text-align: left; text-indent: -9pt; padding-left: 9.25pt">Revenue</td><td style="width: 1%; font-weight: normal">&#160;</td>
    <td style="width: 1%; font-weight: normal; text-align: left">$</td><td style="width: 9%; font-weight: normal; text-align: right">-</td><td style="width: 1%; font-weight: normal; text-align: left">&#160;</td><td style="width: 1%; font-weight: normal">&#160;</td>
    <td style="width: 1%; font-weight: normal; text-align: left">$</td><td style="width: 9%; font-weight: normal; text-align: right">-</td><td style="width: 1%; font-weight: normal; text-align: left">&#160;</td><td style="width: 1%; font-weight: normal">&#160;</td>
    <td style="width: 1%; font-weight: normal; text-align: left">$</td><td style="width: 9%; font-weight: normal; text-align: right">-</td><td style="width: 1%; font-weight: normal; text-align: left">&#160;</td><td style="width: 1%; font-weight: normal">&#160;</td>
    <td style="width: 1%; font-weight: normal; text-align: left">$</td><td style="width: 9%; font-weight: normal; text-align: right">19,190,541</td><td style="width: 1%; font-weight: normal; text-align: left">&#160;</td><td style="width: 1%; font-weight: normal">&#160;</td>
    <td style="width: 1%; font-weight: normal; text-align: left">$</td><td style="width: 9%; font-weight: normal; text-align: right">-</td><td style="width: 1%; font-weight: normal; text-align: left">&#160;</td><td style="width: 1%; font-weight: normal">&#160;</td>
    <td style="width: 1%; font-weight: normal; text-align: left">$</td><td style="width: 9%; font-weight: normal; text-align: right">19,190,541</td><td style="width: 1%; font-weight: normal; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td style="font-weight: normal; text-align: left; text-indent: -9pt; padding-left: 9.25pt">Consulting fee income from VIE and VIE&#8217;s subsidiaries</td><td style="font-weight: normal">&#160;</td>
    <td style="font-weight: normal; text-align: left">$</td><td style="font-weight: normal; text-align: right">-</td><td style="font-weight: normal; text-align: left">&#160;</td><td style="font-weight: normal">&#160;</td>
    <td style="font-weight: normal; text-align: left">$</td><td style="font-weight: normal; text-align: right">-</td><td style="font-weight: normal; text-align: left">&#160;</td><td style="font-weight: normal">&#160;</td>
    <td style="font-weight: normal; text-align: left">$</td><td style="font-weight: normal; text-align: right">2,706,527</td><td style="font-weight: normal; text-align: left">&#160;</td><td style="font-weight: normal">&#160;</td>
    <td style="font-weight: normal; text-align: left">$</td><td style="font-weight: normal; text-align: right">-</td><td style="font-weight: normal; text-align: left">&#160;</td><td style="font-weight: normal">&#160;</td>
    <td style="font-weight: normal; text-align: left">$</td><td style="font-weight: normal; text-align: right">(2,706,527</td><td style="font-weight: normal; text-align: left">)</td><td style="font-weight: normal">&#160;</td>
    <td style="font-weight: normal; text-align: left">$</td><td style="font-weight: normal; text-align: right">-</td><td style="font-weight: normal; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font-weight: normal; text-align: left; text-indent: -9pt; padding-left: 9.25pt">Income for equity method investment</td><td style="font-weight: normal">&#160;</td>
    <td style="font-weight: normal; text-align: left">$</td><td style="font-weight: normal; text-align: right">2,706,527</td><td style="font-weight: normal; text-align: left">&#160;</td><td style="font-weight: normal">&#160;</td>
    <td style="font-weight: normal; text-align: left">$</td><td style="font-weight: normal; text-align: right">2,706,527</td><td style="font-weight: normal; text-align: left">&#160;</td><td style="font-weight: normal">&#160;</td>
    <td style="font-weight: normal; text-align: left">$</td><td style="font-weight: normal; text-align: right">-</td><td style="font-weight: normal; text-align: left">&#160;</td><td style="font-weight: normal">&#160;</td>
    <td style="font-weight: normal; text-align: left">$</td><td style="font-weight: normal; text-align: right">-</td><td style="font-weight: normal; text-align: left">&#160;</td><td style="font-weight: normal">&#160;</td>
    <td style="font-weight: normal; text-align: left">$</td><td style="font-weight: normal; text-align: right">(5,413,054</td><td style="font-weight: normal; text-align: left">)</td><td style="font-weight: normal">&#160;</td>
    <td style="font-weight: normal; text-align: left">$</td><td style="font-weight: normal; text-align: right">-</td><td style="font-weight: normal; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td style="font-weight: normal; text-align: left; text-indent: -9pt; padding-left: 9.25pt">Consulting fee in relation to services rendered by WFOE</td><td style="font-weight: normal">&#160;</td>
    <td style="font-weight: normal; text-align: left">$</td><td style="font-weight: normal; text-align: right">-</td><td style="font-weight: normal; text-align: left">&#160;</td><td style="font-weight: normal">&#160;</td>
    <td style="font-weight: normal; text-align: left">$</td><td style="font-weight: normal; text-align: right">-</td><td style="font-weight: normal; text-align: left">&#160;</td><td style="font-weight: normal">&#160;</td>
    <td style="font-weight: normal; text-align: left">$</td><td style="font-weight: normal; text-align: right">-</td><td style="font-weight: normal; text-align: left">&#160;</td><td style="font-weight: normal">&#160;</td>
    <td style="font-weight: normal; text-align: left">$</td><td style="font-weight: normal; text-align: right">(2,706,527</td><td style="font-weight: normal; text-align: left">)</td><td style="font-weight: normal">&#160;</td>
    <td style="font-weight: normal; text-align: left">$</td><td style="font-weight: normal; text-align: right">2,706,527</td><td style="font-weight: normal; text-align: left">&#160;</td><td style="font-weight: normal">&#160;</td>
    <td style="font-weight: normal; text-align: left">$</td><td style="font-weight: normal; text-align: right">-</td><td style="font-weight: normal; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font-weight: normal; text-align: left; text-indent: -9pt; padding-left: 9.25pt">Net income</td><td style="font-weight: normal">&#160;</td>
    <td style="font-weight: normal; text-align: left">$</td><td style="font-weight: normal; text-align: right">2,706,527</td><td style="font-weight: normal; text-align: left">&#160;</td><td style="font-weight: normal">&#160;</td>
    <td style="font-weight: normal; text-align: left">$</td><td style="font-weight: normal; text-align: right">2,706,527</td><td style="font-weight: normal; text-align: left">&#160;</td><td style="font-weight: normal">&#160;</td>
    <td style="font-weight: normal; text-align: left">$</td><td style="font-weight: normal; text-align: right">2,706,527</td><td style="font-weight: normal; text-align: left">&#160;</td><td style="font-weight: normal">&#160;</td>
    <td style="font-weight: normal; text-align: left">$</td><td style="font-weight: normal; text-align: right">-</td><td style="font-weight: normal; text-align: left">&#160;</td><td style="font-weight: normal">&#160;</td>
    <td style="font-weight: normal; text-align: left">$</td><td style="font-weight: normal; text-align: right">(5,413,054</td><td style="font-weight: normal; text-align: left">)</td><td style="font-weight: normal">&#160;</td>
    <td style="font-weight: normal; text-align: left">$</td><td style="font-weight: normal; text-align: right">2,706,527</td><td style="font-weight: normal; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td style="font-weight: normal; text-align: left; text-indent: -9pt; padding-left: 9.25pt">Comprehensive income (loss)</td><td style="font-weight: normal">&#160;</td>
    <td style="font-weight: normal; text-align: left">$</td><td style="font-weight: normal; text-align: right">2,706,527</td><td style="font-weight: normal; text-align: left">&#160;</td><td style="font-weight: normal">&#160;</td>
    <td style="font-weight: normal; text-align: left">$</td><td style="font-weight: normal; text-align: right">2,290,947</td><td style="font-weight: normal; text-align: left">&#160;</td><td style="font-weight: normal">&#160;</td>
    <td style="font-weight: normal; text-align: left">$</td><td style="font-weight: normal; text-align: right">2,290,947</td><td style="font-weight: normal; text-align: left">&#160;</td><td style="font-weight: normal">&#160;</td>
    <td style="font-weight: normal; text-align: left">$</td><td style="font-weight: normal; text-align: right">(1,084,141</td><td style="font-weight: normal; text-align: left">)</td><td style="font-weight: normal">&#160;</td>
    <td style="font-weight: normal; text-align: left">$</td><td style="font-weight: normal; text-align: right">(4,997,474</td><td style="font-weight: normal; text-align: left">)</td><td style="font-weight: normal">&#160;</td>
    <td style="font-weight: normal; text-align: left">$</td><td style="font-weight: normal; text-align: right">1,206,806</td><td style="font-weight: normal; text-align: left">&#160;</td></tr>
  </table><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">&#160;</p><div>

</div><table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font: 10pt Times New Roman, Times, Serif">
  <tr style="vertical-align: bottom">
    <td style="font-weight: normal; text-align: left">&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="22" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid">For the Year Ended September 30,&#160;2021</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td></tr>
  <tr style="vertical-align: bottom">
    <td style="font-weight: normal; text-align: left">&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid">Jin Med<br/>
 (Cayman<br/> Islands)</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid">Subsidiary<br/> (Hong<br/>
 Kong)</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid">WFOE<br/> (PRC)</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid">VIE <br/> (PRC)</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid">Eliminations</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid">Consolidated<br/>
 Total</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="width: 28%; font-weight: normal; text-align: left; text-indent: -9pt; padding-left: 9.25pt">Revenue</td><td style="width: 1%; font-weight: normal">&#160;</td>
    <td style="width: 1%; font-weight: normal; text-align: left">$</td><td style="width: 9%; font-weight: normal; text-align: right">-</td><td style="width: 1%; font-weight: normal; text-align: left">&#160;</td><td style="width: 1%; font-weight: normal">&#160;</td>
    <td style="width: 1%; font-weight: normal; text-align: left">$</td><td style="width: 9%; font-weight: normal; text-align: right">-</td><td style="width: 1%; font-weight: normal; text-align: left">&#160;</td><td style="width: 1%; font-weight: normal">&#160;</td>
    <td style="width: 1%; font-weight: normal; text-align: left">$</td><td style="width: 9%; font-weight: normal; text-align: right">-</td><td style="width: 1%; font-weight: normal; text-align: left">&#160;</td><td style="width: 1%; font-weight: normal">&#160;</td>
    <td style="width: 1%; font-weight: normal; text-align: left">$</td><td style="width: 9%; font-weight: normal; text-align: right">20,764,273</td><td style="width: 1%; font-weight: normal; text-align: left">&#160;</td><td style="width: 1%; font-weight: normal">&#160;</td>
    <td style="width: 1%; font-weight: normal; text-align: left">$</td><td style="width: 9%; font-weight: normal; text-align: right">-</td><td style="width: 1%; font-weight: normal; text-align: left">&#160;</td><td style="width: 1%; font-weight: normal">&#160;</td>
    <td style="width: 1%; font-weight: normal; text-align: left">$</td><td style="width: 9%; font-weight: normal; text-align: right">20,764,273</td><td style="width: 1%; font-weight: normal; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td style="font-weight: normal; text-align: left; text-indent: -9pt; padding-left: 9.25pt">Consulting fee income from VIE and VIE&#8217;s subsidiaries</td><td style="font-weight: normal">&#160;</td>
    <td style="font-weight: normal; text-align: left">$</td><td style="font-weight: normal; text-align: right">-</td><td style="font-weight: normal; text-align: left">&#160;</td><td style="font-weight: normal">&#160;</td>
    <td style="font-weight: normal; text-align: left">$</td><td style="font-weight: normal; text-align: right">-</td><td style="font-weight: normal; text-align: left">&#160;</td><td style="font-weight: normal">&#160;</td>
    <td style="font-weight: normal; text-align: left">$</td><td style="font-weight: normal; text-align: right">2,193,088</td><td style="font-weight: normal; text-align: left">&#160;</td><td style="font-weight: normal">&#160;</td>
    <td style="font-weight: normal; text-align: left">$</td><td style="font-weight: normal; text-align: right">-</td><td style="font-weight: normal; text-align: left">&#160;</td><td style="font-weight: normal">&#160;</td>
    <td style="font-weight: normal; text-align: left">$</td><td style="font-weight: normal; text-align: right">(2,193,088</td><td style="font-weight: normal; text-align: left">)</td><td style="font-weight: normal">&#160;</td>
    <td style="font-weight: normal; text-align: left">$</td><td style="font-weight: normal; text-align: right">-</td><td style="font-weight: normal; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font-weight: normal; text-align: left; text-indent: -9pt; padding-left: 9.25pt">Income for equity method investment</td><td style="font-weight: normal">&#160;</td>
    <td style="font-weight: normal; text-align: left">$</td><td style="font-weight: normal; text-align: right">2,193,088</td><td style="font-weight: normal; text-align: left">&#160;</td><td style="font-weight: normal">&#160;</td>
    <td style="font-weight: normal; text-align: left">$</td><td style="font-weight: normal; text-align: right">2,193,088</td><td style="font-weight: normal; text-align: left">&#160;</td><td style="font-weight: normal">&#160;</td>
    <td style="font-weight: normal; text-align: left">$</td><td style="font-weight: normal; text-align: right">-</td><td style="font-weight: normal; text-align: left">&#160;</td><td style="font-weight: normal">&#160;</td>
    <td style="font-weight: normal; text-align: left">$</td><td style="font-weight: normal; text-align: right">-</td><td style="font-weight: normal; text-align: left">&#160;</td><td style="font-weight: normal">&#160;</td>
    <td style="font-weight: normal; text-align: left">$</td><td style="font-weight: normal; text-align: right">(4,386,176</td><td style="font-weight: normal; text-align: left">)</td><td style="font-weight: normal">&#160;</td>
    <td style="font-weight: normal; text-align: left">$</td><td style="font-weight: normal; text-align: right">-</td><td style="font-weight: normal; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td style="font-weight: normal; text-align: left; text-indent: -9pt; padding-left: 9.25pt">Consulting fee in relation to services rendered by WFOE</td><td style="font-weight: normal">&#160;</td>
    <td style="font-weight: normal; text-align: left">$</td><td style="font-weight: normal; text-align: right">-</td><td style="font-weight: normal; text-align: left">&#160;</td><td style="font-weight: normal">&#160;</td>
    <td style="font-weight: normal; text-align: left">$</td><td style="font-weight: normal; text-align: right">-</td><td style="font-weight: normal; text-align: left">&#160;</td><td style="font-weight: normal">&#160;</td>
    <td style="font-weight: normal; text-align: left">$</td><td style="font-weight: normal; text-align: right">-</td><td style="font-weight: normal; text-align: left">&#160;</td><td style="font-weight: normal">&#160;</td>
    <td style="font-weight: normal; text-align: left">$</td><td style="font-weight: normal; text-align: right">(2,193,088</td><td style="font-weight: normal; text-align: left">)</td><td style="font-weight: normal">&#160;</td>
    <td style="font-weight: normal; text-align: left">$</td><td style="font-weight: normal; text-align: right">2,193,088</td><td style="font-weight: normal; text-align: left">&#160;</td><td style="font-weight: normal">&#160;</td>
    <td style="font-weight: normal; text-align: left">$</td><td style="font-weight: normal; text-align: right">-</td><td style="font-weight: normal; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font-weight: normal; text-align: left; text-indent: -9pt; padding-left: 9.25pt">Net income</td><td style="font-weight: normal">&#160;</td>
    <td style="font-weight: normal; text-align: left">$</td><td style="font-weight: normal; text-align: right">2,193,088</td><td style="font-weight: normal; text-align: left">&#160;</td><td style="font-weight: normal">&#160;</td>
    <td style="font-weight: normal; text-align: left">$</td><td style="font-weight: normal; text-align: right">2,193,088</td><td style="font-weight: normal; text-align: left">&#160;</td><td style="font-weight: normal">&#160;</td>
    <td style="font-weight: normal; text-align: left">$</td><td style="font-weight: normal; text-align: right">2,193,088</td><td style="font-weight: normal; text-align: left">&#160;</td><td style="font-weight: normal">&#160;</td>
    <td style="font-weight: normal; text-align: left">$</td><td style="font-weight: normal; text-align: right">438,618</td><td style="font-weight: normal; text-align: left">&#160;</td><td style="font-weight: normal">&#160;</td>
    <td style="font-weight: normal; text-align: left">$</td><td style="font-weight: normal; text-align: right">(4,386,176</td><td style="font-weight: normal; text-align: left">)</td><td style="font-weight: normal">&#160;</td>
    <td style="font-weight: normal; text-align: left">$</td><td style="font-weight: normal; text-align: right">2,631,706</td><td style="font-weight: normal; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td style="font-weight: normal; text-align: left; text-indent: -9pt; padding-left: 9.25pt">Comprehensive income</td><td style="font-weight: normal">&#160;</td>
    <td style="font-weight: normal; text-align: left">$</td><td style="font-weight: normal; text-align: right">2,193,088</td><td style="font-weight: normal; text-align: left">&#160;</td><td style="font-weight: normal">&#160;</td>
    <td style="font-weight: normal; text-align: left">$</td><td style="font-weight: normal; text-align: right">2,210,222</td><td style="font-weight: normal; text-align: left">&#160;</td><td style="font-weight: normal">&#160;</td>
    <td style="font-weight: normal; text-align: left">$</td><td style="font-weight: normal; text-align: right">2,210,222</td><td style="font-weight: normal; text-align: left">&#160;</td><td style="font-weight: normal">&#160;</td>
    <td style="font-weight: normal; text-align: left">$</td><td style="font-weight: normal; text-align: right">1,016,200</td><td style="font-weight: normal; text-align: left">&#160;</td><td style="font-weight: normal">&#160;</td>
    <td style="font-weight: normal; text-align: left">$</td><td style="font-weight: normal; text-align: right">(4,403,310</td><td style="font-weight: normal; text-align: left">)</td><td style="font-weight: normal">&#160;</td>
    <td style="font-weight: normal; text-align: left">$</td><td style="font-weight: normal; text-align: right">3,226,422</td><td style="font-weight: normal; text-align: left">&#160;</td></tr>
  </table><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent"></p><div>

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    </div><div style="margin-top: 12pt; margin-bottom: 6pt; border-bottom: Black 1.5pt solid"><p style="font: 10pt Times New Roman, Times, Serif; text-align: center; margin-top: 0pt; margin-bottom: 0pt"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->80<!-- Field: /Sequence --></p></div><div>
    </div><div style="break-before: page; margin-top: 6pt; margin-bottom: 12pt"><p style="margin: 0pt">&#160;</p></div><div>
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</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center; background-color: transparent"><b>SELECTED CONDENSED
CONSOLIDATED BALANCE SHEETS</b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: left; background-color: transparent">&#160;</p><div>

</div><table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font: 10pt Times New Roman, Times, Serif">
  <tr style="vertical-align: bottom">
    <td style="font-weight: normal; text-align: left">&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="22" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid">As of September 30,&#160;2023</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td></tr>
  <tr style="vertical-align: bottom">
    <td style="font-weight: normal; text-align: left">&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid">Jin Med</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid">Subsidiary<br/> (Hong&#160;Kong)</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid">WFOE<br/> (PRC)</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid">VIE</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid">Eliminations</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid">Consolidated<br/> Total</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="width: 28%; font-weight: normal; text-align: left; padding-bottom: 1.5pt; text-indent: -9pt; padding-left: 9pt">Cash</td><td style="width: 1%; font-weight: normal; padding-bottom: 1.5pt">&#160;</td>
    <td style="width: 1%; border-bottom: Black 1.5pt solid; font-weight: normal; text-align: left">$</td><td style="width: 9%; border-bottom: Black 1.5pt solid; font-weight: normal; text-align: right">1,363,617</td><td style="width: 1%; padding-bottom: 1.5pt; font-weight: normal; text-align: left">&#160;</td><td style="width: 1%; font-weight: normal; padding-bottom: 1.5pt">&#160;</td>
    <td style="width: 1%; border-bottom: Black 1.5pt solid; font-weight: normal; text-align: left">$</td><td style="width: 9%; border-bottom: Black 1.5pt solid; font-weight: normal; text-align: right">108</td><td style="width: 1%; padding-bottom: 1.5pt; font-weight: normal; text-align: left">&#160;</td><td style="width: 1%; font-weight: normal; padding-bottom: 1.5pt">&#160;</td>
    <td style="width: 1%; border-bottom: Black 1.5pt solid; font-weight: normal; text-align: left">$</td><td style="width: 9%; border-bottom: Black 1.5pt solid; font-weight: normal; text-align: right">532</td><td style="width: 1%; padding-bottom: 1.5pt; font-weight: normal; text-align: left">&#160;</td><td style="width: 1%; font-weight: normal; padding-bottom: 1.5pt">&#160;</td>
    <td style="width: 1%; border-bottom: Black 1.5pt solid; font-weight: normal; text-align: left">$</td><td style="width: 9%; border-bottom: Black 1.5pt solid; font-weight: normal; text-align: right">5,565,251</td><td style="width: 1%; padding-bottom: 1.5pt; font-weight: normal; text-align: left">&#160;</td><td style="width: 1%; font-weight: normal; padding-bottom: 1.5pt">&#160;</td>
    <td style="width: 1%; border-bottom: Black 1.5pt solid; font-weight: normal; text-align: left">$</td><td style="width: 9%; border-bottom: Black 1.5pt solid; font-weight: normal; text-align: right">-</td><td style="width: 1%; padding-bottom: 1.5pt; font-weight: normal; text-align: left">&#160;</td><td style="width: 1%; font-weight: normal; padding-bottom: 1.5pt">&#160;</td>
    <td style="width: 1%; border-bottom: Black 1.5pt solid; font-weight: normal; text-align: left">$</td><td style="width: 9%; border-bottom: Black 1.5pt solid; font-weight: normal; text-align: right">6,929,508</td><td style="width: 1%; padding-bottom: 1.5pt; font-weight: normal; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td style="font-weight: normal; text-align: left; padding-bottom: 1.5pt; text-indent: -9pt; padding-left: 9pt">Consulting fee receivable due from VIE and VIE&#8217;s subsidiaries</td><td style="font-weight: normal; padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; font-weight: normal; text-align: left">$</td><td style="border-bottom: Black 1.5pt solid; font-weight: normal; text-align: right">-</td><td style="padding-bottom: 1.5pt; font-weight: normal; text-align: left">&#160;</td><td style="font-weight: normal; padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; font-weight: normal; text-align: left">$</td><td style="border-bottom: Black 1.5pt solid; font-weight: normal; text-align: right">-</td><td style="padding-bottom: 1.5pt; font-weight: normal; text-align: left">&#160;</td><td style="font-weight: normal; padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; font-weight: normal; text-align: left">$</td><td style="border-bottom: Black 1.5pt solid; font-weight: normal; text-align: right">7,713,617</td><td style="padding-bottom: 1.5pt; font-weight: normal; text-align: left">&#160;</td><td style="font-weight: normal; padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; font-weight: normal; text-align: left">$</td><td style="border-bottom: Black 1.5pt solid; font-weight: normal; text-align: right">-</td><td style="padding-bottom: 1.5pt; font-weight: normal; text-align: left">&#160;</td><td style="font-weight: normal; padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; font-weight: normal; text-align: left">$</td><td style="border-bottom: Black 1.5pt solid; font-weight: normal; text-align: right">(7,713,617</td><td style="padding-bottom: 1.5pt; font-weight: normal; text-align: left">)</td><td style="font-weight: normal; padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; font-weight: normal; text-align: left">$</td><td style="border-bottom: Black 1.5pt solid; font-weight: normal; text-align: right">-</td><td style="padding-bottom: 1.5pt; font-weight: normal; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font-weight: normal; text-align: left; padding-bottom: 1.5pt; text-indent: -9pt; padding-left: 9pt">Intercompany receivable</td><td style="font-weight: normal; padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; font-weight: normal; text-align: left">$</td><td style="border-bottom: Black 1.5pt solid; font-weight: normal; text-align: right">-</td><td style="padding-bottom: 1.5pt; font-weight: normal; text-align: left">&#160;</td><td style="font-weight: normal; padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; font-weight: normal; text-align: left">$</td><td style="border-bottom: Black 1.5pt solid; font-weight: normal; text-align: right">-</td><td style="padding-bottom: 1.5pt; font-weight: normal; text-align: left">&#160;</td><td style="font-weight: normal; padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; font-weight: normal; text-align: left">$</td><td style="border-bottom: Black 1.5pt solid; font-weight: normal; text-align: right">-</td><td style="padding-bottom: 1.5pt; font-weight: normal; text-align: left">&#160;</td><td style="font-weight: normal; padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; font-weight: normal; text-align: left">$</td><td style="border-bottom: Black 1.5pt solid; font-weight: normal; text-align: right">758,693</td><td style="padding-bottom: 1.5pt; font-weight: normal; text-align: left">&#160;</td><td style="font-weight: normal; padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; font-weight: normal; text-align: left">$</td><td style="border-bottom: Black 1.5pt solid; font-weight: normal; text-align: right">(758,693</td><td style="padding-bottom: 1.5pt; font-weight: normal; text-align: left">)</td><td style="font-weight: normal; padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; font-weight: normal; text-align: left">$</td><td style="border-bottom: Black 1.5pt solid; font-weight: normal; text-align: right">-</td><td style="padding-bottom: 1.5pt; font-weight: normal; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td style="font-weight: normal; text-align: left; padding-bottom: 1.5pt; text-indent: -9pt; padding-left: 9pt">Total current assets</td><td style="font-weight: normal; padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; font-weight: normal; text-align: left">$</td><td style="border-bottom: Black 1.5pt solid; font-weight: normal; text-align: right">6,723,617</td><td style="padding-bottom: 1.5pt; font-weight: normal; text-align: left">&#160;</td><td style="font-weight: normal; padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; font-weight: normal; text-align: left">$</td><td style="border-bottom: Black 1.5pt solid; font-weight: normal; text-align: right">108</td><td style="padding-bottom: 1.5pt; font-weight: normal; text-align: left">&#160;</td><td style="font-weight: normal; padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; font-weight: normal; text-align: left">$</td><td style="border-bottom: Black 1.5pt solid; font-weight: normal; text-align: right">7,714,149</td><td style="padding-bottom: 1.5pt; font-weight: normal; text-align: left">&#160;</td><td style="font-weight: normal; padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; font-weight: normal; text-align: left">$</td><td style="border-bottom: Black 1.5pt solid; font-weight: normal; text-align: right">25,150,251</td><td style="padding-bottom: 1.5pt; font-weight: normal; text-align: left">&#160;</td><td style="font-weight: normal; padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; font-weight: normal; text-align: left">$</td><td style="border-bottom: Black 1.5pt solid; font-weight: normal; text-align: right">(8,472,310</td><td style="padding-bottom: 1.5pt; font-weight: normal; text-align: left">)</td><td style="font-weight: normal; padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; font-weight: normal; text-align: left">$</td><td style="border-bottom: Black 1.5pt solid; font-weight: normal; text-align: right">31,115,815</td><td style="padding-bottom: 1.5pt; font-weight: normal; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font-weight: normal; text-align: left; padding-bottom: 1.5pt; text-indent: -9pt; padding-left: 9pt">Investments in a subsidiary</td><td style="font-weight: normal; padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; font-weight: normal; text-align: left">$</td><td style="border-bottom: Black 1.5pt solid; font-weight: normal; text-align: right">8,337,887</td><td style="padding-bottom: 1.5pt; font-weight: normal; text-align: left">&#160;</td><td style="font-weight: normal; padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; font-weight: normal; text-align: left">$</td><td style="border-bottom: Black 1.5pt solid; font-weight: normal; text-align: right">7,713,518</td><td style="padding-bottom: 1.5pt; font-weight: normal; text-align: left">&#160;</td><td style="font-weight: normal; padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; font-weight: normal; text-align: left">$</td><td style="border-bottom: Black 1.5pt solid; font-weight: normal; text-align: right">-</td><td style="padding-bottom: 1.5pt; font-weight: normal; text-align: left">&#160;</td><td style="font-weight: normal; padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; font-weight: normal; text-align: left">$</td><td style="border-bottom: Black 1.5pt solid; font-weight: normal; text-align: right">-</td><td style="padding-bottom: 1.5pt; font-weight: normal; text-align: left">&#160;</td><td style="font-weight: normal; padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; font-weight: normal; text-align: left">$</td><td style="border-bottom: Black 1.5pt solid; font-weight: normal; text-align: right">(16,051,405</td><td style="padding-bottom: 1.5pt; font-weight: normal; text-align: left">)</td><td style="font-weight: normal; padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; font-weight: normal; text-align: left">$</td><td style="border-bottom: Black 1.5pt solid; font-weight: normal; text-align: right">-</td><td style="padding-bottom: 1.5pt; font-weight: normal; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td style="font-weight: normal; text-align: left; padding-bottom: 1.5pt; text-indent: -9pt; padding-left: 9pt">Accumulated benefits through VIE and VIE&#8217;s subsidiaries</td><td style="font-weight: normal; padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; font-weight: normal; text-align: left">$</td><td style="border-bottom: Black 1.5pt solid; font-weight: normal; text-align: right">-</td><td style="padding-bottom: 1.5pt; font-weight: normal; text-align: left">&#160;</td><td style="font-weight: normal; padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; font-weight: normal; text-align: left">$</td><td style="border-bottom: Black 1.5pt solid; font-weight: normal; text-align: right">-</td><td style="padding-bottom: 1.5pt; font-weight: normal; text-align: left">&#160;</td><td style="font-weight: normal; padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; font-weight: normal; text-align: left">$</td><td style="border-bottom: Black 1.5pt solid; font-weight: normal; text-align: right">-</td><td style="padding-bottom: 1.5pt; font-weight: normal; text-align: left">&#160;</td><td style="font-weight: normal; padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; font-weight: normal; text-align: left">$</td><td style="border-bottom: Black 1.5pt solid; font-weight: normal; text-align: right">-</td><td style="padding-bottom: 1.5pt; font-weight: normal; text-align: left">&#160;</td><td style="font-weight: normal; padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; font-weight: normal; text-align: left">$</td><td style="border-bottom: Black 1.5pt solid; font-weight: normal; text-align: right">-</td><td style="padding-bottom: 1.5pt; font-weight: normal; text-align: left">&#160;</td><td style="font-weight: normal; padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; font-weight: normal; text-align: left">$</td><td style="border-bottom: Black 1.5pt solid; font-weight: normal; text-align: right">-</td><td style="padding-bottom: 1.5pt; font-weight: normal; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font-weight: normal; text-align: left; padding-bottom: 1.5pt; text-indent: -9pt; padding-left: 9pt">Total non-current assets</td><td style="font-weight: normal; padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; font-weight: normal; text-align: left">$</td><td style="border-bottom: Black 1.5pt solid; font-weight: normal; text-align: right">8,337,887</td><td style="padding-bottom: 1.5pt; font-weight: normal; text-align: left">&#160;</td><td style="font-weight: normal; padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; font-weight: normal; text-align: left">$</td><td style="border-bottom: Black 1.5pt solid; font-weight: normal; text-align: right">7,713,518</td><td style="padding-bottom: 1.5pt; font-weight: normal; text-align: left">&#160;</td><td style="font-weight: normal; padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; font-weight: normal; text-align: left">$</td><td style="border-bottom: Black 1.5pt solid; font-weight: normal; text-align: right">-</td><td style="padding-bottom: 1.5pt; font-weight: normal; text-align: left">&#160;</td><td style="font-weight: normal; padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; font-weight: normal; text-align: left">$</td><td style="border-bottom: Black 1.5pt solid; font-weight: normal; text-align: right">1,787,635</td><td style="padding-bottom: 1.5pt; font-weight: normal; text-align: left">&#160;</td><td style="font-weight: normal; padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; font-weight: normal; text-align: left">$</td><td style="border-bottom: Black 1.5pt solid; font-weight: normal; text-align: right">(16,051,405</td><td style="padding-bottom: 1.5pt; font-weight: normal; text-align: left">)</td><td style="font-weight: normal; padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; font-weight: normal; text-align: left">$</td><td style="border-bottom: Black 1.5pt solid; font-weight: normal; text-align: right">1,787,635</td><td style="padding-bottom: 1.5pt; font-weight: normal; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td style="font-weight: normal; text-align: left; padding-bottom: 1.5pt; text-indent: -9pt; padding-left: 9pt">Total Assets</td><td style="font-weight: normal; padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; font-weight: normal; text-align: left">$</td><td style="border-bottom: Black 1.5pt solid; font-weight: normal; text-align: right">15,061,504</td><td style="padding-bottom: 1.5pt; font-weight: normal; text-align: left">&#160;</td><td style="font-weight: normal; padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; font-weight: normal; text-align: left">$</td><td style="border-bottom: Black 1.5pt solid; font-weight: normal; text-align: right">7,713,626</td><td style="padding-bottom: 1.5pt; font-weight: normal; text-align: left">&#160;</td><td style="font-weight: normal; padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; font-weight: normal; text-align: left">$</td><td style="border-bottom: Black 1.5pt solid; font-weight: normal; text-align: right">7,714,149</td><td style="padding-bottom: 1.5pt; font-weight: normal; text-align: left">&#160;</td><td style="font-weight: normal; padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; font-weight: normal; text-align: left">$</td><td style="border-bottom: Black 1.5pt solid; font-weight: normal; text-align: right">26,937,886</td><td style="padding-bottom: 1.5pt; font-weight: normal; text-align: left">&#160;</td><td style="font-weight: normal; padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; font-weight: normal; text-align: left">$</td><td style="border-bottom: Black 1.5pt solid; font-weight: normal; text-align: right">(24,523,715</td><td style="padding-bottom: 1.5pt; font-weight: normal; text-align: left">)</td><td style="font-weight: normal; padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; font-weight: normal; text-align: left">$</td><td style="border-bottom: Black 1.5pt solid; font-weight: normal; text-align: right">32,903,450</td><td style="padding-bottom: 1.5pt; font-weight: normal; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font-weight: normal; text-align: left; padding-bottom: 1.5pt; text-indent: -9pt; padding-left: 9pt">Consulting fee payable due to WFOE</td><td style="font-weight: normal; padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; font-weight: normal; text-align: left">$</td><td style="border-bottom: Black 1.5pt solid; font-weight: normal; text-align: right">-</td><td style="padding-bottom: 1.5pt; font-weight: normal; text-align: left">&#160;</td><td style="font-weight: normal; padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; font-weight: normal; text-align: left">$</td><td style="border-bottom: Black 1.5pt solid; font-weight: normal; text-align: right">-</td><td style="padding-bottom: 1.5pt; font-weight: normal; text-align: left">&#160;</td><td style="font-weight: normal; padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; font-weight: normal; text-align: left">$</td><td style="border-bottom: Black 1.5pt solid; font-weight: normal; text-align: right">-</td><td style="padding-bottom: 1.5pt; font-weight: normal; text-align: left">&#160;</td><td style="font-weight: normal; padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; font-weight: normal; text-align: left">$</td><td style="border-bottom: Black 1.5pt solid; font-weight: normal; text-align: right">7,713,617</td><td style="padding-bottom: 1.5pt; font-weight: normal; text-align: left">&#160;</td><td style="font-weight: normal; padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; font-weight: normal; text-align: left">$</td><td style="border-bottom: Black 1.5pt solid; font-weight: normal; text-align: right">(7,713,617</td><td style="padding-bottom: 1.5pt; font-weight: normal; text-align: left">)</td><td style="font-weight: normal; padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; font-weight: normal; text-align: left">$</td><td style="border-bottom: Black 1.5pt solid; font-weight: normal; text-align: right">-</td><td style="padding-bottom: 1.5pt; font-weight: normal; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td style="font-weight: normal; text-align: left; padding-bottom: 1.5pt; text-indent: -9pt; padding-left: 9pt">Intercompany payable</td><td style="font-weight: normal; padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; font-weight: normal; text-align: left">$</td><td style="border-bottom: Black 1.5pt solid; font-weight: normal; text-align: right">758,493</td><td style="padding-bottom: 1.5pt; font-weight: normal; text-align: left">&#160;</td><td style="font-weight: normal; padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; font-weight: normal; text-align: left">$</td><td style="border-bottom: Black 1.5pt solid; font-weight: normal; text-align: right">200</td><td style="padding-bottom: 1.5pt; font-weight: normal; text-align: left">&#160;</td><td style="font-weight: normal; padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; font-weight: normal; text-align: left">$</td><td style="border-bottom: Black 1.5pt solid; font-weight: normal; text-align: right">-</td><td style="padding-bottom: 1.5pt; font-weight: normal; text-align: left">&#160;</td><td style="font-weight: normal; padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; font-weight: normal; text-align: left">$</td><td style="border-bottom: Black 1.5pt solid; font-weight: normal; text-align: right">-</td><td style="padding-bottom: 1.5pt; font-weight: normal; text-align: left">&#160;</td><td style="font-weight: normal; padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; font-weight: normal; text-align: left">$</td><td style="border-bottom: Black 1.5pt solid; font-weight: normal; text-align: right">(758,693</td><td style="padding-bottom: 1.5pt; font-weight: normal; text-align: left">)</td><td style="font-weight: normal; padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; font-weight: normal; text-align: left">$</td><td style="border-bottom: Black 1.5pt solid; font-weight: normal; text-align: right">-</td><td style="padding-bottom: 1.5pt; font-weight: normal; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font-weight: normal; text-align: left; padding-bottom: 1.5pt; text-indent: -9pt; padding-left: 9pt">Total Liabilities</td><td style="font-weight: normal; padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; font-weight: normal; text-align: left">$</td><td style="border-bottom: Black 1.5pt solid; font-weight: normal; text-align: right">918,493</td><td style="padding-bottom: 1.5pt; font-weight: normal; text-align: left">&#160;</td><td style="font-weight: normal; padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; font-weight: normal; text-align: left">$</td><td style="border-bottom: Black 1.5pt solid; font-weight: normal; text-align: right">200</td><td style="padding-bottom: 1.5pt; font-weight: normal; text-align: left">&#160;</td><td style="font-weight: normal; padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; font-weight: normal; text-align: left">$</td><td style="border-bottom: Black 1.5pt solid; font-weight: normal; text-align: right">631</td><td style="padding-bottom: 1.5pt; font-weight: normal; text-align: left">&#160;</td><td style="font-weight: normal; padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; font-weight: normal; text-align: left">$</td><td style="border-bottom: Black 1.5pt solid; font-weight: normal; text-align: right">16,477,331</td><td style="padding-bottom: 1.5pt; font-weight: normal; text-align: left">&#160;</td><td style="font-weight: normal; padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; font-weight: normal; text-align: left">$</td><td style="border-bottom: Black 1.5pt solid; font-weight: normal; text-align: right">(8,472,310</td><td style="padding-bottom: 1.5pt; font-weight: normal; text-align: left">)</td><td style="font-weight: normal; padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; font-weight: normal; text-align: left">$</td><td style="border-bottom: Black 1.5pt solid; font-weight: normal; text-align: right">8,924,345</td><td style="padding-bottom: 1.5pt; font-weight: normal; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td style="font-weight: normal; text-align: left; padding-bottom: 1.5pt; text-indent: -9pt; padding-left: 9pt">Total Shareholders&#8217; Equity</td><td style="font-weight: normal; padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; font-weight: normal; text-align: left">$</td><td style="border-bottom: Black 1.5pt solid; font-weight: normal; text-align: right">14,143,011</td><td style="padding-bottom: 1.5pt; font-weight: normal; text-align: left">&#160;</td><td style="font-weight: normal; padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; font-weight: normal; text-align: left">$</td><td style="border-bottom: Black 1.5pt solid; font-weight: normal; text-align: right">7,713,426</td><td style="padding-bottom: 1.5pt; font-weight: normal; text-align: left">&#160;</td><td style="font-weight: normal; padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; font-weight: normal; text-align: left">$</td><td style="border-bottom: Black 1.5pt solid; font-weight: normal; text-align: right">7,713,518</td><td style="padding-bottom: 1.5pt; font-weight: normal; text-align: left">&#160;</td><td style="font-weight: normal; padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; font-weight: normal; text-align: left">$</td><td style="border-bottom: Black 1.5pt solid; font-weight: normal; text-align: right">10,460,555</td><td style="padding-bottom: 1.5pt; font-weight: normal; text-align: left">&#160;</td><td style="font-weight: normal; padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; font-weight: normal; text-align: left">$</td><td style="border-bottom: Black 1.5pt solid; font-weight: normal; text-align: right">(16,051,405</td><td style="padding-bottom: 1.5pt; font-weight: normal; text-align: left">)</td><td style="font-weight: normal; padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; font-weight: normal; text-align: left">$</td><td style="border-bottom: Black 1.5pt solid; font-weight: normal; text-align: right">23,979,105</td><td style="padding-bottom: 1.5pt; font-weight: normal; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font-weight: normal; text-align: left; padding-bottom: 1.5pt; text-indent: -9pt; padding-left: 9pt">Total Liabilities and Shareholders&#8217; Equity</td><td style="font-weight: normal; padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; font-weight: normal; text-align: left">$</td><td style="border-bottom: Black 1.5pt solid; font-weight: normal; text-align: right">15,061,504</td><td style="padding-bottom: 1.5pt; font-weight: normal; text-align: left">&#160;</td><td style="font-weight: normal; padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; font-weight: normal; text-align: left">$</td><td style="border-bottom: Black 1.5pt solid; font-weight: normal; text-align: right">7,713,626</td><td style="padding-bottom: 1.5pt; font-weight: normal; text-align: left">&#160;</td><td style="font-weight: normal; padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; font-weight: normal; text-align: left">$</td><td style="border-bottom: Black 1.5pt solid; font-weight: normal; text-align: right">7,714,149</td><td style="padding-bottom: 1.5pt; font-weight: normal; text-align: left">&#160;</td><td style="font-weight: normal; padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; font-weight: normal; text-align: left">$</td><td style="border-bottom: Black 1.5pt solid; font-weight: normal; text-align: right">26,937,886</td><td style="padding-bottom: 1.5pt; font-weight: normal; text-align: left">&#160;</td><td style="font-weight: normal; padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; font-weight: normal; text-align: left">$</td><td style="border-bottom: Black 1.5pt solid; font-weight: normal; text-align: right">(24,523,715</td><td style="padding-bottom: 1.5pt; font-weight: normal; text-align: left">)</td><td style="font-weight: normal; padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; font-weight: normal; text-align: left">$</td><td style="border-bottom: Black 1.5pt solid; font-weight: normal; text-align: right">32,903,450</td><td style="padding-bottom: 1.5pt; font-weight: normal; text-align: left">&#160;</td></tr>
  </table><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center; background-color: transparent">&#160;</p><div>

</div><table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font: 10pt Times New Roman, Times, Serif">
  <tr style="vertical-align: bottom">
    <td style="font-weight: normal; text-align: left">&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="22" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid">As of September 30,&#160;2022</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td></tr>
  <tr style="vertical-align: bottom">
    <td style="font-weight: normal; text-align: left">&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid">Jin Med</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid">Subsidiary<br/> (Hong&#160;Kong)</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid">WFOE<br/> (PRC)</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid">VIE</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid">Eliminations</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid">Consolidated<br/> Total</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="width: 28%; font-weight: normal; text-align: left; padding-bottom: 1.5pt; text-indent: -9pt; padding-left: 9pt">Cash</td><td style="width: 1%; font-weight: normal; padding-bottom: 1.5pt">&#160;</td>
    <td style="width: 1%; border-bottom: Black 1.5pt solid; font-weight: normal; text-align: left">$</td><td style="width: 9%; border-bottom: Black 1.5pt solid; font-weight: normal; text-align: right">-</td><td style="width: 1%; padding-bottom: 1.5pt; font-weight: normal; text-align: left">&#160;</td><td style="width: 1%; font-weight: normal; padding-bottom: 1.5pt">&#160;</td>
    <td style="width: 1%; border-bottom: Black 1.5pt solid; font-weight: normal; text-align: left">$</td><td style="width: 9%; border-bottom: Black 1.5pt solid; font-weight: normal; text-align: right">-</td><td style="width: 1%; padding-bottom: 1.5pt; font-weight: normal; text-align: left">&#160;</td><td style="width: 1%; font-weight: normal; padding-bottom: 1.5pt">&#160;</td>
    <td style="width: 1%; border-bottom: Black 1.5pt solid; font-weight: normal; text-align: left">$</td><td style="width: 9%; border-bottom: Black 1.5pt solid; font-weight: normal; text-align: right">-</td><td style="width: 1%; padding-bottom: 1.5pt; font-weight: normal; text-align: left">&#160;</td><td style="width: 1%; font-weight: normal; padding-bottom: 1.5pt">&#160;</td>
    <td style="width: 1%; border-bottom: Black 1.5pt solid; font-weight: normal; text-align: left">$</td><td style="width: 9%; border-bottom: Black 1.5pt solid; font-weight: normal; text-align: right">4,792,632</td><td style="width: 1%; padding-bottom: 1.5pt; font-weight: normal; text-align: left">&#160;</td><td style="width: 1%; font-weight: normal; padding-bottom: 1.5pt">&#160;</td>
    <td style="width: 1%; border-bottom: Black 1.5pt solid; font-weight: normal; text-align: left">$</td><td style="width: 9%; border-bottom: Black 1.5pt solid; font-weight: normal; text-align: right">-</td><td style="width: 1%; padding-bottom: 1.5pt; font-weight: normal; text-align: left">&#160;</td><td style="width: 1%; font-weight: normal; padding-bottom: 1.5pt">&#160;</td>
    <td style="width: 1%; border-bottom: Black 1.5pt solid; font-weight: normal; text-align: left">$</td><td style="width: 9%; border-bottom: Black 1.5pt solid; font-weight: normal; text-align: right">4,792,632</td><td style="width: 1%; padding-bottom: 1.5pt; font-weight: normal; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td style="font-weight: normal; text-align: left; padding-bottom: 1.5pt; text-indent: -9pt; padding-left: 9pt">Consulting fee receivable due from VIE and VIE&#8217;s subsidiaries</td><td style="font-weight: normal; padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; font-weight: normal; text-align: left">$</td><td style="border-bottom: Black 1.5pt solid; font-weight: normal; text-align: right">-</td><td style="padding-bottom: 1.5pt; font-weight: normal; text-align: left">&#160;</td><td style="font-weight: normal; padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; font-weight: normal; text-align: left">$</td><td style="border-bottom: Black 1.5pt solid; font-weight: normal; text-align: right">-</td><td style="padding-bottom: 1.5pt; font-weight: normal; text-align: left">&#160;</td><td style="font-weight: normal; padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; font-weight: normal; text-align: left">$</td><td style="border-bottom: Black 1.5pt solid; font-weight: normal; text-align: right">4,501,169</td><td style="padding-bottom: 1.5pt; font-weight: normal; text-align: left">&#160;</td><td style="font-weight: normal; padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; font-weight: normal; text-align: left">$</td><td style="border-bottom: Black 1.5pt solid; font-weight: normal; text-align: right">-</td><td style="padding-bottom: 1.5pt; font-weight: normal; text-align: left">&#160;</td><td style="font-weight: normal; padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; font-weight: normal; text-align: left">$</td><td style="border-bottom: Black 1.5pt solid; font-weight: normal; text-align: right">(4,501,169</td><td style="padding-bottom: 1.5pt; font-weight: normal; text-align: left">)</td><td style="font-weight: normal; padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; font-weight: normal; text-align: left">$</td><td style="border-bottom: Black 1.5pt solid; font-weight: normal; text-align: right">-</td><td style="padding-bottom: 1.5pt; font-weight: normal; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font-weight: normal; text-align: left; padding-bottom: 1.5pt; text-indent: -9pt; padding-left: 9pt">Intercompany receivable</td><td style="font-weight: normal; padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; font-weight: normal; text-align: left">$</td><td style="border-bottom: Black 1.5pt solid; font-weight: normal; text-align: right">6,750</td><td style="padding-bottom: 1.5pt; font-weight: normal; text-align: left">&#160;</td><td style="font-weight: normal; padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; font-weight: normal; text-align: left">$</td><td style="border-bottom: Black 1.5pt solid; font-weight: normal; text-align: right">-</td><td style="padding-bottom: 1.5pt; font-weight: normal; text-align: left">&#160;</td><td style="font-weight: normal; padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; font-weight: normal; text-align: left">$</td><td style="border-bottom: Black 1.5pt solid; font-weight: normal; text-align: right">-</td><td style="padding-bottom: 1.5pt; font-weight: normal; text-align: left">&#160;</td><td style="font-weight: normal; padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; font-weight: normal; text-align: left">$</td><td style="border-bottom: Black 1.5pt solid; font-weight: normal; text-align: right">-</td><td style="padding-bottom: 1.5pt; font-weight: normal; text-align: left">&#160;</td><td style="font-weight: normal; padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; font-weight: normal; text-align: left">$</td><td style="border-bottom: Black 1.5pt solid; font-weight: normal; text-align: right">(6,750</td><td style="padding-bottom: 1.5pt; font-weight: normal; text-align: left">)</td><td style="font-weight: normal; padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; font-weight: normal; text-align: left">$</td><td style="border-bottom: Black 1.5pt solid; font-weight: normal; text-align: right">-</td><td style="padding-bottom: 1.5pt; font-weight: normal; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td style="font-weight: normal; text-align: left; padding-bottom: 1.5pt; text-indent: -9pt; padding-left: 9pt">Total current assets</td><td style="font-weight: normal; padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; font-weight: normal; text-align: left">$</td><td style="border-bottom: Black 1.5pt solid; font-weight: normal; text-align: right">6,750</td><td style="padding-bottom: 1.5pt; font-weight: normal; text-align: left">&#160;</td><td style="font-weight: normal; padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; font-weight: normal; text-align: left">$</td><td style="border-bottom: Black 1.5pt solid; font-weight: normal; text-align: right">-</td><td style="padding-bottom: 1.5pt; font-weight: normal; text-align: left">&#160;</td><td style="font-weight: normal; padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; font-weight: normal; text-align: left">$</td><td style="border-bottom: Black 1.5pt solid; font-weight: normal; text-align: right">4,501,169</td><td style="padding-bottom: 1.5pt; font-weight: normal; text-align: left">&#160;</td><td style="font-weight: normal; padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; font-weight: normal; text-align: left">$</td><td style="border-bottom: Black 1.5pt solid; font-weight: normal; text-align: right">18,903,147</td><td style="padding-bottom: 1.5pt; font-weight: normal; text-align: left">&#160;</td><td style="font-weight: normal; padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; font-weight: normal; text-align: left">$</td><td style="border-bottom: Black 1.5pt solid; font-weight: normal; text-align: right">(4,507,919</td><td style="padding-bottom: 1.5pt; font-weight: normal; text-align: left">)</td><td style="font-weight: normal; padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; font-weight: normal; text-align: left">$</td><td style="border-bottom: Black 1.5pt solid; font-weight: normal; text-align: right">18,903,147</td><td style="padding-bottom: 1.5pt; font-weight: normal; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font-weight: normal; text-align: left; padding-bottom: 1.5pt; text-indent: -9pt; padding-left: 9pt">Investments in a subsidiary</td><td style="font-weight: normal; padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; font-weight: normal; text-align: left">$</td><td style="border-bottom: Black 1.5pt solid; font-weight: normal; text-align: right">4,899,615</td><td style="padding-bottom: 1.5pt; font-weight: normal; text-align: left">&#160;</td><td style="font-weight: normal; padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; font-weight: normal; text-align: left">$</td><td style="border-bottom: Black 1.5pt solid; font-weight: normal; text-align: right">4,501,169</td><td style="padding-bottom: 1.5pt; font-weight: normal; text-align: left">&#160;</td><td style="font-weight: normal; padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; font-weight: normal; text-align: left">$</td><td style="border-bottom: Black 1.5pt solid; font-weight: normal; text-align: right">-</td><td style="padding-bottom: 1.5pt; font-weight: normal; text-align: left">&#160;</td><td style="font-weight: normal; padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; font-weight: normal; text-align: left">$</td><td style="border-bottom: Black 1.5pt solid; font-weight: normal; text-align: right">-</td><td style="padding-bottom: 1.5pt; font-weight: normal; text-align: left">&#160;</td><td style="font-weight: normal; padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; font-weight: normal; text-align: left">$</td><td style="border-bottom: Black 1.5pt solid; font-weight: normal; text-align: right">(9,400,784</td><td style="padding-bottom: 1.5pt; font-weight: normal; text-align: left">)</td><td style="font-weight: normal; padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; font-weight: normal; text-align: left">$</td><td style="border-bottom: Black 1.5pt solid; font-weight: normal; text-align: right">-</td><td style="padding-bottom: 1.5pt; font-weight: normal; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td style="font-weight: normal; text-align: left; padding-bottom: 1.5pt; text-indent: -9pt; padding-left: 9pt">Accumulated benefits through VIE and VIE&#8217;s subsidiaries</td><td style="font-weight: normal; padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; font-weight: normal; text-align: left">$</td><td style="border-bottom: Black 1.5pt solid; font-weight: normal; text-align: right">-</td><td style="padding-bottom: 1.5pt; font-weight: normal; text-align: left">&#160;</td><td style="font-weight: normal; padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; font-weight: normal; text-align: left">$</td><td style="border-bottom: Black 1.5pt solid; font-weight: normal; text-align: right">-</td><td style="padding-bottom: 1.5pt; font-weight: normal; text-align: left">&#160;</td><td style="font-weight: normal; padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; font-weight: normal; text-align: left">$</td><td style="border-bottom: Black 1.5pt solid; font-weight: normal; text-align: right">-</td><td style="padding-bottom: 1.5pt; font-weight: normal; text-align: left">&#160;</td><td style="font-weight: normal; padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; font-weight: normal; text-align: left">$</td><td style="border-bottom: Black 1.5pt solid; font-weight: normal; text-align: right">-</td><td style="padding-bottom: 1.5pt; font-weight: normal; text-align: left">&#160;</td><td style="font-weight: normal; padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; font-weight: normal; text-align: left">$</td><td style="border-bottom: Black 1.5pt solid; font-weight: normal; text-align: right">-</td><td style="padding-bottom: 1.5pt; font-weight: normal; text-align: left">&#160;</td><td style="font-weight: normal; padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; font-weight: normal; text-align: left">$</td><td style="border-bottom: Black 1.5pt solid; font-weight: normal; text-align: right">-</td><td style="padding-bottom: 1.5pt; font-weight: normal; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font-weight: normal; text-align: left; padding-bottom: 1.5pt; text-indent: -9pt; padding-left: 9pt">Total non-current assets</td><td style="font-weight: normal; padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; font-weight: normal; text-align: left">$</td><td style="border-bottom: Black 1.5pt solid; font-weight: normal; text-align: right">4,899,615</td><td style="padding-bottom: 1.5pt; font-weight: normal; text-align: left">&#160;</td><td style="font-weight: normal; padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; font-weight: normal; text-align: left">$</td><td style="border-bottom: Black 1.5pt solid; font-weight: normal; text-align: right">4,501,169</td><td style="padding-bottom: 1.5pt; font-weight: normal; text-align: left">&#160;</td><td style="font-weight: normal; padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; font-weight: normal; text-align: left">$</td><td style="border-bottom: Black 1.5pt solid; font-weight: normal; text-align: right">-</td><td style="padding-bottom: 1.5pt; font-weight: normal; text-align: left">&#160;</td><td style="font-weight: normal; padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; font-weight: normal; text-align: left">$</td><td style="border-bottom: Black 1.5pt solid; font-weight: normal; text-align: right">2,036,387</td><td style="padding-bottom: 1.5pt; font-weight: normal; text-align: left">&#160;</td><td style="font-weight: normal; padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; font-weight: normal; text-align: left">$</td><td style="border-bottom: Black 1.5pt solid; font-weight: normal; text-align: right">(9,400,784</td><td style="padding-bottom: 1.5pt; font-weight: normal; text-align: left">)</td><td style="font-weight: normal; padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; font-weight: normal; text-align: left">$</td><td style="border-bottom: Black 1.5pt solid; font-weight: normal; text-align: right">2,036,387</td><td style="padding-bottom: 1.5pt; font-weight: normal; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td style="font-weight: normal; text-align: left; padding-bottom: 1.5pt; text-indent: -9pt; padding-left: 9pt">Total Assets</td><td style="font-weight: normal; padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; font-weight: normal; text-align: left">$</td><td style="border-bottom: Black 1.5pt solid; font-weight: normal; text-align: right">4,906,365</td><td style="padding-bottom: 1.5pt; font-weight: normal; text-align: left">&#160;</td><td style="font-weight: normal; padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; font-weight: normal; text-align: left">$</td><td style="border-bottom: Black 1.5pt solid; font-weight: normal; text-align: right">4,501,169</td><td style="padding-bottom: 1.5pt; font-weight: normal; text-align: left">&#160;</td><td style="font-weight: normal; padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; font-weight: normal; text-align: left">$</td><td style="border-bottom: Black 1.5pt solid; font-weight: normal; text-align: right">4,501,169</td><td style="padding-bottom: 1.5pt; font-weight: normal; text-align: left">&#160;</td><td style="font-weight: normal; padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; font-weight: normal; text-align: left">$</td><td style="border-bottom: Black 1.5pt solid; font-weight: normal; text-align: right">20,939,534</td><td style="padding-bottom: 1.5pt; font-weight: normal; text-align: left">&#160;</td><td style="font-weight: normal; padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; font-weight: normal; text-align: left">$</td><td style="border-bottom: Black 1.5pt solid; font-weight: normal; text-align: right">(13,908,703</td><td style="padding-bottom: 1.5pt; font-weight: normal; text-align: left">)</td><td style="font-weight: normal; padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; font-weight: normal; text-align: left">$</td><td style="border-bottom: Black 1.5pt solid; font-weight: normal; text-align: right">20,939,534</td><td style="padding-bottom: 1.5pt; font-weight: normal; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font-weight: normal; text-align: left; padding-bottom: 1.5pt; text-indent: -9pt; padding-left: 9pt">Consulting fee payable due to WFOE</td><td style="font-weight: normal; padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; font-weight: normal; text-align: left">$</td><td style="border-bottom: Black 1.5pt solid; font-weight: normal; text-align: right">-</td><td style="padding-bottom: 1.5pt; font-weight: normal; text-align: left">&#160;</td><td style="font-weight: normal; padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; font-weight: normal; text-align: left">$</td><td style="border-bottom: Black 1.5pt solid; font-weight: normal; text-align: right">-</td><td style="padding-bottom: 1.5pt; font-weight: normal; text-align: left">&#160;</td><td style="font-weight: normal; padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; font-weight: normal; text-align: left">$</td><td style="border-bottom: Black 1.5pt solid; font-weight: normal; text-align: right">-</td><td style="padding-bottom: 1.5pt; font-weight: normal; text-align: left">&#160;</td><td style="font-weight: normal; padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; font-weight: normal; text-align: left">$</td><td style="border-bottom: Black 1.5pt solid; font-weight: normal; text-align: right">4,501,169</td><td style="padding-bottom: 1.5pt; font-weight: normal; text-align: left">&#160;</td><td style="font-weight: normal; padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; font-weight: normal; text-align: left">$</td><td style="border-bottom: Black 1.5pt solid; font-weight: normal; text-align: right">(4,501,169</td><td style="padding-bottom: 1.5pt; font-weight: normal; text-align: left">)</td><td style="font-weight: normal; padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; font-weight: normal; text-align: left">$</td><td style="border-bottom: Black 1.5pt solid; font-weight: normal; text-align: right">-</td><td style="padding-bottom: 1.5pt; font-weight: normal; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td style="font-weight: normal; text-align: left; padding-bottom: 1.5pt; text-indent: -9pt; padding-left: 9pt">Intercompany payable</td><td style="font-weight: normal; padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; font-weight: normal; text-align: left">$</td><td style="border-bottom: Black 1.5pt solid; font-weight: normal; text-align: right">-</td><td style="padding-bottom: 1.5pt; font-weight: normal; text-align: left">&#160;</td><td style="font-weight: normal; padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; font-weight: normal; text-align: left">$</td><td style="border-bottom: Black 1.5pt solid; font-weight: normal; text-align: right">-</td><td style="padding-bottom: 1.5pt; font-weight: normal; text-align: left">&#160;</td><td style="font-weight: normal; padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; font-weight: normal; text-align: left">$</td><td style="border-bottom: Black 1.5pt solid; font-weight: normal; text-align: right">-</td><td style="padding-bottom: 1.5pt; font-weight: normal; text-align: left">&#160;</td><td style="font-weight: normal; padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; font-weight: normal; text-align: left">$</td><td style="border-bottom: Black 1.5pt solid; font-weight: normal; text-align: right">6,750</td><td style="padding-bottom: 1.5pt; font-weight: normal; text-align: left">&#160;</td><td style="font-weight: normal; padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; font-weight: normal; text-align: left">$</td><td style="border-bottom: Black 1.5pt solid; font-weight: normal; text-align: right">(6,750</td><td style="padding-bottom: 1.5pt; font-weight: normal; text-align: left">)</td><td style="font-weight: normal; padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; font-weight: normal; text-align: left">$</td><td style="border-bottom: Black 1.5pt solid; font-weight: normal; text-align: right">-</td><td style="padding-bottom: 1.5pt; font-weight: normal; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font-weight: normal; text-align: left; padding-bottom: 1.5pt; text-indent: -9pt; padding-left: 9pt">Total Liabilities</td><td style="font-weight: normal; padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; font-weight: normal; text-align: left">$</td><td style="border-bottom: Black 1.5pt solid; font-weight: normal; text-align: right">-</td><td style="padding-bottom: 1.5pt; font-weight: normal; text-align: left">&#160;</td><td style="font-weight: normal; padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; font-weight: normal; text-align: left">$</td><td style="border-bottom: Black 1.5pt solid; font-weight: normal; text-align: right">-</td><td style="padding-bottom: 1.5pt; font-weight: normal; text-align: left">&#160;</td><td style="font-weight: normal; padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; font-weight: normal; text-align: left">$</td><td style="border-bottom: Black 1.5pt solid; font-weight: normal; text-align: right">-</td><td style="padding-bottom: 1.5pt; font-weight: normal; text-align: left">&#160;</td><td style="font-weight: normal; padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; font-weight: normal; text-align: left">$</td><td style="border-bottom: Black 1.5pt solid; font-weight: normal; text-align: right">10,211,762</td><td style="padding-bottom: 1.5pt; font-weight: normal; text-align: left">&#160;</td><td style="font-weight: normal; padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; font-weight: normal; text-align: left">$</td><td style="border-bottom: Black 1.5pt solid; font-weight: normal; text-align: right">(4,507,919</td><td style="padding-bottom: 1.5pt; font-weight: normal; text-align: left">)</td><td style="font-weight: normal; padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; font-weight: normal; text-align: left">$</td><td style="border-bottom: Black 1.5pt solid; font-weight: normal; text-align: right">5,703,843</td><td style="padding-bottom: 1.5pt; font-weight: normal; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td style="font-weight: normal; text-align: left; padding-bottom: 1.5pt; text-indent: -9pt; padding-left: 9pt">Total Shareholders&#8217; Equity</td><td style="font-weight: normal; padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; font-weight: normal; text-align: left">$</td><td style="border-bottom: Black 1.5pt solid; font-weight: normal; text-align: right">4,906,365</td><td style="padding-bottom: 1.5pt; font-weight: normal; text-align: left">&#160;</td><td style="font-weight: normal; padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; font-weight: normal; text-align: left">$</td><td style="border-bottom: Black 1.5pt solid; font-weight: normal; text-align: right">4,501,169</td><td style="padding-bottom: 1.5pt; font-weight: normal; text-align: left">&#160;</td><td style="font-weight: normal; padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; font-weight: normal; text-align: left">$</td><td style="border-bottom: Black 1.5pt solid; font-weight: normal; text-align: right">4,501,169</td><td style="padding-bottom: 1.5pt; font-weight: normal; text-align: left">&#160;</td><td style="font-weight: normal; padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; font-weight: normal; text-align: left">$</td><td style="border-bottom: Black 1.5pt solid; font-weight: normal; text-align: right">10,727,772</td><td style="padding-bottom: 1.5pt; font-weight: normal; text-align: left">&#160;</td><td style="font-weight: normal; padding-bottom: 1.5pt">&#160;</td>
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</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: left; background-color: transparent"><b>Key Financial Performance
Indicators</b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">We consider a variety
of financial and operating measures in assessing the performance of our business. The key financial performance measures we use are revenue,
gross profit and gross margin, operating expenses, and operating income. Our review of these indicators facilitates timely evaluation
of the performance of our business and effective communication of results and key decisions, allowing our business to respond promptly
to competitive market conditions and different demands and preferences from our customers. The key measures that we use to evaluate the
performance of our business are set forth below and are discussed in greater details under &#8220;A. Operating Results&#8221;.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: left; background-color: transparent">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: left; background-color: transparent"></p><div>

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    </div><div style="margin-top: 12pt; margin-bottom: 6pt; border-bottom: Black 1.5pt solid"><p style="font: 10pt Times New Roman, Times, Serif; text-align: center; margin-top: 0pt; margin-bottom: 0pt"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->81<!-- Field: /Sequence --></p></div><div>
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    </div><!-- Field: /Page --><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: left; background-color: transparent">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent"><i>Revenue</i></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent"><b>&#160;</b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">Our revenue is
derived primarily from sales of wheelchairs and wheelchair components and living aids products. We rely to a significant extent on our
network of dealers to sell our products to end customers. We distribute approximately 98% of our products through qualified dealers. Our
revenue is therefore affected by our ability to establish new relationships and maintain relationships with existing dealers. In addition,
revenue is also impacted by competition, current economic conditions, pricing, inflation, and fluctuations in foreign currencies.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: left; background-color: transparent">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: left; background-color: transparent"><i>Gross Profit and
Gross Margin</i></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: left; background-color: transparent">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">Gross profit is
the difference between revenue and cost of revenue. Our cost of revenue consists of raw materials, direct labor and other related production
overhead. Raw materials account for the largest portion of our cost of revenue. Supplies and prices of our various raw materials can be
affected by worldwide supply and demand factors, as well as other factors beyond our control such as financial market trends. We purchase,
directly and indirectly through third-party suppliers, significant amounts of aluminum, steel, plastics, titanium alloys, as well as other
commodity-sensitive raw materials annually. In particular, in past years, steel and aluminum prices have experienced volatility which
has been unforeseen and unexpected. Raw material price fluctuations may adversely affect our operating results and profitability. From
time to time, we purchase and store steel, iron, aluminum, and other raw materials up to 3 months in advance to provide economic buffers
regarding portions of our pricing and supply. Due to the impact of Covid-19, some of our wheelchair components, such as tires, we had
places orders up to 6 months in advance from suppliers in Taiwan and Japan since October 2021. However, the orders from these suppliers
have returned to 3 months for delivery since February 2023. For the majority of our raw material purchases we do not typically enter into
any fixed-price contracts and may not be able to accurately anticipate future raw material prices for those inputs.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">Over the past years,
we have invested significant time and energy to achieve cost reduction and productivity improvement in our supply chain. We have focused
on reducing raw materials costs through increased volume buying, direct purchasing, and price negotiations. In addition, we achieve manufacturing
efficiency by standardizing and optimizing certain procedures across our production cycle such as procurement, engineering and product
development, manufacturing, dealer management, and pricing. On the other hand, labor is a primary component in the cost of operating our
business. Increased labor costs due to competition, increased minimum wage or employee benefits costs, or otherwise, would adversely impact
our operating expenses. And our success also depends on our ability to attract, motivate, and retain qualified employees, including senior
management and technically competent employees, to keep pace with our growth strategy.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">Gross margin is
gross profit divided by revenue. Gross margin is a measure used by management to indicate whether we are selling our products at an appropriate
gross profit. Our gross margin is impacted by our product mix and availability, as some new or high-end products generally provide higher
gross margins. Gross margin is also impacted by prices of our products. We consider many factors such as cost of revenue increases and
competitive pricing strategies. We have historically been able to launch new products with higher prices, and these new products can reflect
market trends and are designed to meet customer new demand. To achieve this, we seek to maintain continued focus on our R&amp;D efforts
that we believe will enhance our existing market positions and allow us to compete into new, attractive, wheelchair and other living aids
products categories.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent"><i>Operating Expenses</i></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: left; background-color: transparent"><b>&#160;</b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">Our operating expenses
consist of selling expenses, general and administrative expenses and research and development expenses.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: left; background-color: transparent"><b><i>&#160;</i></b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">Our selling expenses
primarily include salaries and welfare benefit expenses paid to our sales personnel, advertising expenses to increase our brand awareness,
shipping and delivery expenses, expenses incurred for export and custom clearance, our business travel, meals and other sales promotion
and marketing activities related expenses. Our selling expenses accounted for 2.3%, 2.1% and 2.4% of our total revenue for the fiscal
years ended September 30, 2023, 2022 and 2021, respectively. We expect that our overall selling expenses, including but not limited to,
advertising expenses and brand promotion expenses, will continue to increase in the foreseeable future if our business further grows.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent"></p><div>

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    </div><div style="margin-top: 12pt; margin-bottom: 6pt; border-bottom: Black 1.5pt solid"><p style="font: 10pt Times New Roman, Times, Serif; text-align: center; margin-top: 0pt; margin-bottom: 0pt"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->82<!-- Field: /Sequence --></p></div><div>
    </div><div style="break-before: page; margin-top: 6pt; margin-bottom: 12pt"><p style="margin: 0pt">&#160;</p></div><div>
    </div><!-- Field: /Page --><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">Our general and
administrative expenses primarily consist of employee salaries, welfare and insurance expenses, depreciation, bad debt reserve expenses,
inspection and maintenance expenses, office supply and utility expenses, business travel and meal expenses and professional service expenses.
General and administrative expenses were 9.7%, 9.2% and 8.1% of our revenue for the fiscal years ended September 30, 2023, 2022 and 2021,
respectively. We expect our general and administrative expenses, including, but not limited to, business consulting expenses, to continue
to increase in the foreseeable future, as we expect to incur additional expenses in connection with the expansion of our business operations.
We expect our professional fees for legal, audit, and advisory services to increase after we became a public company upon the completion
of initial public offering.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">Our research and
development expenses primarily consist of salaries, welfare and insurance expenses paid to our employees involved in the research and
development activities, materials and supplies used in the development and testing new wheelchair and living aids products, depreciation
and other miscellaneous expenses. Research and development expenses were 7.8%, 9.9% and 7.5% of our revenue for the fiscal years ended
September 30, 2023, 2022 and 2021, respectively. Although our research and development expenses decreased for the fiscal years ended September
30, 2023, we have launched new research and development projects, however, we will continue to develop new products and diversify our
product offerings to satisfy customer demand, we expect our research and development expenses to increase in the foreseeable future.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent"><i>Operating Income</i></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">Operating income
is the difference between gross profit and operating expenses. Operating income excludes interest expenses, other income (expenses), and
income tax expenses. We use operating income as an indicator of the productivity of our business and our ability to manage expenses.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: left; background-color: transparent">A.&#160;<span style="text-decoration:underline">Operating
Results</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent"><b><i>Comparison
of Results of Operations for the&#160;Fiscal Years Ended September 30, 2023 and 2022</i></b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">The following table
summarizes the results of our operations during the fiscal years ended September 30, 2023 and 2022, respectively, and provides information
regarding the dollar and percentage increase or (decrease) during such years.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">&#160;</p><div>

</div><table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font: 10pt Times New Roman, Times, Serif">
  <tr style="vertical-align: bottom">
    <td style="font-weight: normal; text-align: center">&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="6" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid">For the years ended<br/> September 30,</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
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    <td style="font-weight: normal; text-align: left">&#160;</td><td style="font-weight: normal; text-align: right">&#160;</td><td style="font-weight: normal; text-align: left">&#160;</td><td style="font-weight: normal">&#160;</td>
    <td style="font-weight: normal; text-align: left">&#160;</td><td style="font-weight: normal; text-align: right">&#160;</td><td style="font-weight: normal; text-align: left">&#160;</td><td style="font-weight: normal">&#160;</td>
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    <td style="font-weight: normal; text-align: left">&#160;</td><td style="font-weight: normal; text-align: right">&#160;</td><td style="font-weight: normal; text-align: left">&#160;</td><td style="font-weight: normal">&#160;</td>
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  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
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    <td style="font-weight: normal; text-align: left">&#160;</td><td style="font-weight: normal; text-align: right">&#160;</td><td style="font-weight: normal; text-align: left">&#160;</td><td style="font-weight: normal">&#160;</td>
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  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
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    <td style="font-weight: normal; text-align: justify; text-indent: -10pt; padding-left: 10pt">&#160;</td><td style="font-weight: normal">&#160;</td>
    <td style="font-weight: normal; text-align: left">&#160;</td><td style="font-weight: normal; text-align: right">&#160;</td><td style="font-weight: normal; text-align: left">&#160;</td><td style="font-weight: normal">&#160;</td>
    <td style="font-weight: normal; text-align: left">&#160;</td><td style="font-weight: normal; text-align: right">&#160;</td><td style="font-weight: normal; text-align: left">&#160;</td><td style="font-weight: normal">&#160;</td>
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  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
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  <tr style="vertical-align: bottom; background-color: White">
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    <td style="font-weight: normal; text-align: left">&#160;</td><td style="font-weight: normal; text-align: right">&#160;</td><td style="font-weight: normal; text-align: left">&#160;</td><td style="font-weight: normal">&#160;</td>
    <td style="font-weight: normal; text-align: left">&#160;</td><td style="font-weight: normal; text-align: right">&#160;</td><td style="font-weight: normal; text-align: left">&#160;</td><td style="font-weight: normal">&#160;</td>
    <td style="font-weight: normal; text-align: left">&#160;</td><td style="font-weight: normal; text-align: right">&#160;</td><td style="font-weight: normal; text-align: left">&#160;</td><td style="font-weight: normal">&#160;</td>
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</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">&#160;</p><div>

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</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent"><b><i>Revenues</i></b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">We generate revenue
primarily from wheelchair products and wheelchair components and living aids products sold in Japan, China and other countries. Our wheelchair
products consist primarily of manual wheelchairs. Our other products consist of wheelchair components and living aids products such as
oxygen concentrators, bath aids, rehabilitative devices and shared healthcare products and related infrastructures. Total revenue increased
by $630,916, or 3.3%, from $19,190,541 for the year ended September 30, 2022 to $19,821,457 for the year ended September 30, 2023.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">The following table
sets forth the breakdown of our revenue for the years ended September 30, 2023 and 2022, respectively:</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">&#160;</p><div>

</div><table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font: 10pt Times New Roman, Times, Serif">
  <tr style="vertical-align: bottom">
    <td style="font-weight: normal; text-align: center">&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="14" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid">For the years ended September 30,</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td></tr>
  <tr style="vertical-align: bottom">
    <td style="font-weight: normal; text-align: center">&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid">2023</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid">2022</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="6" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid">Change</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td></tr>
  <tr style="vertical-align: bottom">
    <td style="font-weight: normal; text-align: center">&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
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    <td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid">Amount</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
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  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
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    <td style="width: 1%; font-weight: normal; text-align: left">$</td><td style="width: 9%; font-weight: normal; text-align: right">16,348,133</td><td style="width: 1%; font-weight: normal; text-align: left">&#160;</td><td style="width: 1%; font-weight: normal">&#160;</td>
    <td style="width: 1%; font-weight: normal; text-align: left">$</td><td style="width: 9%; font-weight: normal; text-align: right">15,622,273</td><td style="width: 1%; font-weight: normal; text-align: left">&#160;</td><td style="width: 1%; font-weight: normal">&#160;</td>
    <td style="width: 1%; font-weight: normal; text-align: left">$</td><td style="width: 9%; font-weight: normal; text-align: right">725,860</td><td style="width: 1%; font-weight: normal; text-align: left">&#160;</td><td style="width: 1%; font-weight: normal">&#160;</td>
    <td style="width: 1%; font-weight: normal; text-align: left">&#160;</td><td style="width: 9%; font-weight: normal; text-align: right">4.6</td><td style="width: 1%; font-weight: normal; text-align: left">%</td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td style="font-weight: normal; text-align: justify; padding-bottom: 1.5pt">Wheelchair components and other products</td><td style="font-weight: normal; padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; font-weight: normal; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; font-weight: normal; text-align: right">3,473,324</td><td style="padding-bottom: 1.5pt; font-weight: normal; text-align: left">&#160;</td><td style="font-weight: normal; padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; font-weight: normal; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; font-weight: normal; text-align: right">3,568,268</td><td style="padding-bottom: 1.5pt; font-weight: normal; text-align: left">&#160;</td><td style="font-weight: normal; padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; font-weight: normal; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; font-weight: normal; text-align: right">(94,944</td><td style="padding-bottom: 1.5pt; font-weight: normal; text-align: left">)</td><td style="font-weight: normal; padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; font-weight: normal; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; font-weight: normal; text-align: right">(2.7</td><td style="padding-bottom: 1.5pt; font-weight: normal; text-align: left">)%</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font-weight: bold; text-align: justify; padding-bottom: 4pt">Total revenue</td><td style="font-weight: bold; padding-bottom: 4pt">&#160;</td>
    <td style="border-bottom: Black 4pt double; font-weight: bold; text-align: left">$</td><td style="border-bottom: Black 4pt double; font-weight: bold; text-align: right">19,821,457</td><td style="padding-bottom: 2.5pt; font-weight: bold; text-align: left">&#160;</td><td style="font-weight: bold; padding-bottom: 4pt">&#160;</td>
    <td style="border-bottom: Black 4pt double; font-weight: bold; text-align: left">$</td><td style="border-bottom: Black 4pt double; font-weight: bold; text-align: right">19,190,541</td><td style="padding-bottom: 2.5pt; font-weight: bold; text-align: left">&#160;</td><td style="font-weight: bold; padding-bottom: 4pt">&#160;</td>
    <td style="border-bottom: Black 4pt double; font-weight: bold; text-align: left">$</td><td style="border-bottom: Black 4pt double; font-weight: bold; text-align: right">630,916</td><td style="padding-bottom: 2.5pt; font-weight: bold; text-align: left">&#160;</td><td style="font-weight: bold; padding-bottom: 4pt">&#160;</td>
    <td style="border-bottom: Black 4pt double; font-weight: bold; text-align: left">&#160;</td><td style="border-bottom: Black 4pt double; font-weight: bold; text-align: right">3.3</td><td style="padding-bottom: 2.5pt; font-weight: bold; text-align: left">%</td></tr>
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</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">&#160;&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">Revenue from wheelchair
products accounted for 82.5% and 81.4% of our total revenue for the years ended September 30, 2023 and 2022, respectively. Revenue from
wheelchair products increased by $725,860, or 4.6%, from $15,622,273 for the year ended September 30, 2022 to $16,348,133 for the year
ended September 30, 2023. The increase in revenue from wheelchair products is mainly due to the recovery of our business operations from
the COVID-19 pandemic during the year ended September 30, 2023. In early December 2022, China announced a nationwide loosening of its
zero-covid policy, and most of the travel restrictions and quarantine requirements were lifted since December 2022. Although&#160;<span style="background-color: white">there
were significant surges of COVID-19 cases in many cities in China&#160;</span>after the lifting of these restrictions<span style="background-color: white">,&#160;</span>the
spread of the COVID-19 was slowed down and it was successfully under control since January 2023, and our business operations have gradually
recovered which caused an increase in revenue from wheelchair products.&#160;<span style="background-color: white">The increase was partially
offset by the&#160;</span>depreciation of RMB against U.S. dollars. The average translation rate for the years ended September 30, 2023
and 2022 was at RMB 1=US$0.1418 and RMB 1=US$0.1526, respectively, resulting in a decrease of 7.1%.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">Revenue from wheelchair
components and other products accounted for 17.5% and 18.6% of our total revenue for the years ended September 30, 2023 and 2022, respectively.
Revenue from wheelchair components and other products decreased slightly by $94,944, or 2.7%, from $3,568,268 for the year ended September
30, 2022 to $3,473,324 for the year ended September 30, 2023. Due to the rapid growth of sharing economy in China in recent years, shared
wheelchairs and other healthcare products have been mushroomed in the hospitals in China. Previously, we only sold shared wheelchairs
to our customers, however, with the increasing demands from our customers, we developed our own shared wheelchair related infrastructures
and other shared healthcare products, and started to sell them to our customers during the year ended September 30, 2023. Meanwhile, due
to the recovery of our business operations from the COVID-19 pandemic as mentioned above, our revenue from wheelchair components and other
products (excluding the impact of foreign currency translation) increased during the year ended September 30, 2023. However, due to the
depreciation of RMB against U.S. dollars as mentioned above, our revenue from wheelchair components and other products decreased during
the year ended September 30, 2023.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent"><b><i>Cost of Revenues
and Related Tax</i></b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent"><b><i>&#160;</i></b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">Our cost of revenues
and related tax primarily consists of inventory costs (raw materials, labor, packaging cost, depreciation and amortization, third-party
products purchase price, freight costs and overhead) and business tax. Cost of revenues and related tax generally changes as our production
costs change, which are affected by factors including the market price of raw materials, labor productivity, etc. Our overall cost of
revenue and related tax&#160;remained relatively stable with a slight increase by $44,600 or 0.3%, from $12,992,023 for the year ended
September 30, 2022 to $13,036,623 for the year ended September 30, 2023.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">The following table
sets forth the breakdown of our cost of revenue and related tax for the years ended September 30, 2023 and 2022, respectively:</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">&#160;</p><div>

</div><table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font: 10pt Times New Roman, Times, Serif">
  <tr style="vertical-align: bottom">
    <td style="font-weight: normal; text-align: center">&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="14" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid">For the years ended September 30,</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td></tr>
  <tr style="vertical-align: bottom">
    <td style="font-weight: normal; text-align: center">&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
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  <tr style="vertical-align: bottom">
    <td style="font-weight: normal; text-align: center">&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
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  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="width: 52%; font-weight: normal; text-align: justify">Wheelchair</td><td style="width: 1%; font-weight: normal">&#160;</td>
    <td style="width: 1%; font-weight: normal; text-align: left">$</td><td style="width: 9%; font-weight: normal; text-align: right">11,062,231</td><td style="width: 1%; font-weight: normal; text-align: left">&#160;</td><td style="width: 1%; font-weight: normal">&#160;</td>
    <td style="width: 1%; font-weight: normal; text-align: left">$</td><td style="width: 9%; font-weight: normal; text-align: right">10,770,689</td><td style="width: 1%; font-weight: normal; text-align: left">&#160;</td><td style="width: 1%; font-weight: normal">&#160;</td>
    <td style="width: 1%; font-weight: normal; text-align: left">$</td><td style="width: 9%; font-weight: normal; text-align: right">291,542</td><td style="width: 1%; font-weight: normal; text-align: left">&#160;</td><td style="width: 1%; font-weight: normal">&#160;</td>
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  <tr style="vertical-align: bottom; background-color: White">
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    <td style="border-bottom: Black 1.5pt solid; font-weight: normal; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; font-weight: normal; text-align: right">1,974,392</td><td style="padding-bottom: 1.5pt; font-weight: normal; text-align: left">&#160;</td><td style="font-weight: normal; padding-bottom: 1.5pt">&#160;</td>
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  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font-weight: bold; text-align: justify; padding-bottom: 4pt">Total cost of revenue and related tax</td><td style="font-weight: bold; padding-bottom: 4pt">&#160;</td>
    <td style="border-bottom: Black 4pt double; font-weight: bold; text-align: left">$</td><td style="border-bottom: Black 4pt double; font-weight: bold; text-align: right">13,036,623</td><td style="padding-bottom: 2.5pt; font-weight: bold; text-align: left">&#160;</td><td style="font-weight: bold; padding-bottom: 4pt">&#160;</td>
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</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent"></p><div>

</div><!-- Field: Page; Sequence: 89; Value: 1 --><div>
    </div><div style="margin-top: 12pt; margin-bottom: 6pt; border-bottom: Black 1.5pt solid"><p style="font: 10pt Times New Roman, Times, Serif; text-align: center; margin-top: 0pt; margin-bottom: 0pt"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->84<!-- Field: /Sequence --></p></div><div>
    </div><div style="break-before: page; margin-top: 6pt; margin-bottom: 12pt"><p style="margin: 0pt">&#160;</p></div><div>
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</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">Cost of revenue
and related tax from wheelchair products increased by $291,542, or 2.7%, from $10,770,689 for the year ended September 30, 2022 to $11,062,231
for the year ended September 30, 2023. The increase in cost of revenue and related tax from wheelchair products was in line with the increase
in revenue from wheelchair products.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">Cost of revenue
and related tax from wheelchair components and other products decreased by $246,942, or 11.1%, from $2,221,334 for the year ended September
30, 2022 to $1,974,392 for the year ended September 30, 2023. The percentage decrease in cost of revenue and related tax from wheelchair
components and others products was more than the percentage decrease in revenue from wheelchair components and others products, as discussed
in greater details below.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent"><b><i>Gross profit</i></b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">Our gross profit
increased by $586,316, or 9.5%, from $6,198,518 for the year ended September 30, 2022 to $6,784,834 for the year ended September 30, 2023.
The increase was mainly attributable to the increased gross profit from wheelchair products and wheelchair components and others. Our
gross margin remained relatively stable with a slighted increase of 1.9 percentage points from 32.3% for the year ended September 30,
2022 to 34.2% for the year ended September 30, 2023.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">The following table
sets forth the breakdown of our gross profit for the years ended September 30, 2023 and 2022, respectively:</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">&#160;</p><div>

</div><table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font: 10pt Times New Roman, Times, Serif">
  <tr style="vertical-align: bottom">
    <td style="text-indent: -0.25in; padding-left: 0.25in; font-weight: normal; text-align: center">&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
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  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
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  <tr style="vertical-align: bottom; background-color: White">
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    <td style="border-bottom: Black 1.5pt solid; font-weight: normal; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; font-weight: normal; text-align: right">1,346,934</td><td style="padding-bottom: 1.5pt; font-weight: normal; text-align: left">&#160;</td><td style="font-weight: normal; padding-bottom: 1.5pt">&#160;</td>
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  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
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    <td style="border-bottom: Black 4pt double; font-weight: bold; text-align: left">$</td><td style="border-bottom: Black 4pt double; font-weight: bold; text-align: right">586,316</td><td style="padding-bottom: 2.5pt; font-weight: bold; text-align: left">&#160;</td><td style="font-weight: bold; padding-bottom: 4pt">&#160;</td>
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</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">The gross profit
of wheelchair products increased by $434,318, or 9.0%, from $4,851,584 for the year ended September 30, 2022 to $5,285,902 for the year
ended September 30, 2023, which was due to the increase in revenue from wheelchair products. The gross margin remained relatively stable
with a slighted increase of 1.2% from 31.1% for the year ended September 30, 2022 to 32.3% for the year ended September 30, 2023. The
increase was mainly due to the decreased cost per unit as a result of the overall increased production quantity after we recovered from
the COVID-19 pandemic during the year ended September 30, 2023 as compared to the same period last year.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">The gross profit
of wheelchair components and other products increased by $151,998, or 11.3%, from $1,346,934 for the year ended September 30, 2022 to
$1,498,932 for the year ended September 30, 2023. The gross margin of wheelchair components and other products increased by 5.5% from
37.7% for the year ended September 30, 2022 to 43.2% for the year ended September 30, 2023. The increase was mainly due to the increased
sales of newly launched living aids products with a higher gross margin during the year ended September 30, 2023.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent"><b><i>&#160;</i></b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent"><b><i>Operating
expenses</i></b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">The following table
sets forth the breakdown of our operating expenses for the years ended September 30, 2023 and 2022, respectively:</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">&#160;</p><div>

</div><table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font: 10pt Times New Roman, Times, Serif">
  <tr style="vertical-align: bottom">
    <td style="text-indent: -0.125in; padding-left: 0.125in; font-weight: normal; text-align: center">&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
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  <tr style="vertical-align: bottom">
    <td style="text-indent: -0.125in; padding-left: 0.125in; font-weight: normal; text-align: center">&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
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  <tr style="vertical-align: bottom">
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  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
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    <td style="font-weight: normal; text-align: left">&#160;</td><td style="font-weight: normal; text-align: right">&#160;</td><td style="font-weight: normal; text-align: left">&#160;</td><td style="font-weight: normal">&#160;</td>
    <td style="font-weight: normal; text-align: left">&#160;</td><td style="font-weight: normal; text-align: right">&#160;</td><td style="font-weight: normal; text-align: left">&#160;</td><td style="font-weight: normal">&#160;</td>
    <td style="font-weight: normal; text-align: left">&#160;</td><td style="font-weight: normal; text-align: right">&#160;</td><td style="font-weight: normal; text-align: left">&#160;</td><td style="font-weight: normal">&#160;</td>
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  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
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  <tr style="vertical-align: bottom; background-color: White">
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  <tr style="vertical-align: bottom; background-color: White">
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</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent"></p><div>

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</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: left; background-color: transparent"><b><i>Selling expenses</i></b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">Our selling expenses
primarily include salaries and welfare benefit expenses paid to our sales personnel, advertising expenses to increase our brand awareness,
shipping and delivery expenses, expenses incurred for export and custom clearance, our business travel, meals and other sales promotion
and marketing activities related expenses.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: left; background-color: transparent">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">Our selling expenses
increased by $51,298, or 12.8%, from $402,013 for the year ended September 30, 2022 to $453,311 for the year ended September 30, 2023.
The increase was mainly due to the increased promotion and exhibition expenses as we spent more on promotion activities and participated
in more trade shows to promote our products since the recovery from COVID-19 pandemic. However, the increase was partially offset by the
depreciation of RMB against U.S. dollar as mentioned above. As a percentage of revenues, our selling expenses accounted for 2.3% and 2.1%
of our total revenue for the years ended September 30, 2023 and 2022, respectively.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent"><b><i>&#160;</i></b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent"><b><i>General and
administrative expenses</i></b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">Our general and
administrative expenses primarily consist of employee salaries, welfare and insurance expenses, depreciation, bad debt reserve expenses,
inspection and maintenance expenses, office supply and utility expenses, business travel and meals expenses and professional service expenses.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: left; background-color: transparent">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">Our general and
administrative expenses increased by $147,918 or 8.3%, from $1,773,449 for the year ended September 30, 2022 to $1,921,367 for the year
ended September 30, 2023. The increase was due to the increase in audit, legal and accounting related professional service fee after <span style="background-color: white">we
became a public company upon the completion of the IPO. </span>However, the increase was partially offset by the depreciation of RMB against
U.S. dollar as mentioned above. As a percentage of revenues, our general and administrative expenses accounted for 9.7% and 9.2% of our
total revenue for the years ended September 30, 2023 and 2022, respectively.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent"><b><i>Research
and development expenses</i></b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">Our research and
development expenses primarily consist of salaries, welfare and insurance expenses paid to our employees involved in the research and
development activities, materials and supplies used in the development and testing new wheelchair products, depreciation and other miscellaneous
expenses.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: left; background-color: transparent">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">Our research and
development expenses decreased by $349,638, or, 18.5%, from $1,892,532 for the year ended September 30, 2022 to $1,542,894 for the year
ended September 30, 2023. The decrease is primarily attributable to the decreased research and development activities towards products
development, causing a decrease in cost related to materials and supplies used, as well as a decrease in designing and outsourcing expenses,
as some of the research and development projects have completed during the year ended September 30, 2023. The decrease was also due to
the depreciation of RMB against U.S. dollar as mentioned above. As a percentage of revenues, research and development expenses accounted
for 7.8% and 9.9% of our total revenue for the years ended September 30, 2023 and 2022, respectively.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent"><b><i>Other income
(expenses)</i></b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent"><b><i>&#160;</i></b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">Our other income
(expenses) primarily includes interest expenses incurred on our short-term bank loans, interest income from our short-term investments,
foreign exchange transaction gain (loss), government subsidies and others.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">Our net interest
income remained relatively stable with a slight increase by $1,077 or 0.6%, from net interest income of $181,605 for the year ended September
30, 2022 to net interest income of $182,682 for the year ended September 30, 2023.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">&#160;&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">Our foreign exchange transaction loss was $50,406 for the year ended
September 30, 2023, as compared to a foreign exchange transaction gain of $186,394 for the year ended September 30, 2022, primarily due
to the significant fluctuation in foreign exchange rate on our cash in bank, accounts receivables and accounts payable that denominated
in foreign currencies such as U.S. dollars and Japanese Yen during the year ended September 30, 2023.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: left; background-color: transparent">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: left; background-color: transparent"></p><div>

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</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: left; background-color: transparent">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: left; background-color: transparent"><b><i>Provision for
income taxes</i></b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">Our provision for
income taxes was $343,707 for the year ended September 30, 2023, an increase of $307,596, or 851.8%, from $36,111 for the year ended September
30, 2022, primarily due to our increased taxable income of generated by the Company during the year ended September 30, 2023.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent"><b><i>Net income</i></b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">As a result of
the foregoing, we reported a net income of $2,878,230 for the year ended September 30, 2023, representing a $171,703, or 6.3% increase
from a net income of $2,706,527 for the year ended September 30, 2022.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: left; background-color: transparent">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent"><b><i>Comparison
of Results of Operations for the Fiscal Years Ended September 30, 2022 and 2021</i></b>&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">The following table
summarizes the results of our operations during the fiscal years ended September 30, 2022 and 2021, respectively, and provides information
regarding the dollar and percentage increase or (decrease) during such years.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">&#160;</p><div>

</div><table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font: 10pt Times New Roman, Times, Serif">
  <tr style="vertical-align: bottom">
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    <td style="font-weight: normal; text-align: left">&#160;</td><td style="font-weight: normal; text-align: right">&#160;</td><td style="font-weight: normal; text-align: left">&#160;</td><td style="font-weight: normal">&#160;</td>
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  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
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  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
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  <tr style="vertical-align: bottom; background-color: White">
    <td style="font-weight: normal; text-align: justify; text-indent: -10pt; padding-left: 10.25pt">&#160;</td><td style="font-weight: normal">&#160;</td>
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    <td style="font-weight: bold; text-align: justify; padding-bottom: 4pt; text-indent: -10pt; padding-left: 10.25pt">NET INCOME</td><td style="font-weight: bold; padding-bottom: 4pt">&#160;</td>
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</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent"><b><i>Revenues</i></b>&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">We generate revenue
primarily from wheelchair products and wheelchair components and living aids products sold in Japan, China and other countries. Our wheelchair
products consist primarily of manual wheelchairs. Our other products consist of wheelchair components and living aids products such as
oxygen concentrators, bath aids and rehabilitative devices. Total revenue decreased by $1,573,732, or 7.6%, from $20,764,273 for the year
ended September 30, 2021 to $19,190,541 for the year ended September 30, 2022.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: left; background-color: transparent">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: left; background-color: transparent">The following table
sets forth the breakdown of our revenue for the years ended September 30, 2022 and 2021, respectively:</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">&#160;</p><div>

</div><table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font: 10pt Times New Roman, Times, Serif">
  <tr style="vertical-align: bottom">
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  <tr style="vertical-align: bottom">
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  <tr style="vertical-align: bottom">
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  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
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  <tr style="vertical-align: bottom; background-color: White">
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  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
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    <td style="border-bottom: Black 4pt double; font-weight: bold; text-align: left">$</td><td style="border-bottom: Black 4pt double; font-weight: bold; text-align: right">19,190,541</td><td style="padding-bottom: 4pt; font-weight: bold; text-align: left">&#160;</td><td style="font-weight: bold; padding-bottom: 4pt">&#160;</td>
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    <td style="border-bottom: Black 4pt double; font-weight: bold; text-align: left">&#160;</td><td style="border-bottom: Black 4pt double; font-weight: bold; text-align: right">(7.6</td><td style="padding-bottom: 2.5pt; font-weight: bold; text-align: left">)%</td></tr>
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</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent"></p><div>

</div><!-- Field: Page; Sequence: 92; Value: 1 --><div>
    </div><div style="margin-top: 12pt; margin-bottom: 6pt; border-bottom: Black 1.5pt solid"><p style="font: 10pt Times New Roman, Times, Serif; text-align: center; margin-top: 0pt; margin-bottom: 0pt"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->87<!-- Field: /Sequence --></p></div><div>
    </div><div style="break-before: page; margin-top: 6pt; margin-bottom: 12pt"><p style="margin: 0pt">&#160;</p></div><div>
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</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">Revenue from wheelchair
products accounted for 81.4% and 87.7% of our total revenue for the years ended September 30, 2022 and 2021, respectively. Revenue from
wheelchair products decreased by $2,583,185, or 14.2%, from $18,205,458 for the year ended September 30, 2021 to $15,622,273 for the year
ended September 30, 2022. Due to the 2022 Resurgence in China, there had been delays in delivering products to the domestic customers
in China on a timely basis as a consequence of the travel restrictions. Meanwhile, shipments and customer clearance for the overseas sales
were also delayed due to the stricter border control protocols. Although the situation has eased since mid-May 2022, the number of orders
placed by the customers was affected. Therefore, our revenue from wheelchair products was negatively affected by the 2022 Resurgence during
the year ended September 30, 2022 and did not grow as expected.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">Revenue from wheelchair
components and other products accounted for 18.6% and 12.3% of our total revenue for the years ended September 30, 2022 and 2021, respectively.
Revenue from wheelchair components and other products increased by $1,009,453, or 39.5%, from $2,558,815 for the year ended September
30, 2021 to $3,568,268 for the year ended September 30, 2022. The increase was mainly due to more sales orders of wheelchair components,
such as chair stakes, bed stakes and trundles, we received during the year ended September 30, 2022. The increase was also due to the
increased revenues from bathing machines of approximately $0.2 million. Management expects that revenues from bathing machines will increase
significantly in the future. As a result, revenue from wheelchair components and other products increased during the year ended September
30, 2022, as compared to the year ended September 30, 2021.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent"><b><i>Cost of Revenues
and Related Tax</i></b>&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent"><b><i>&#160;</i></b>&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">Our cost of revenues
and related tax primarily consists of inventory costs (raw materials, labor, packaging cost, depreciation and amortization, third-party
products purchase price, freight costs and overhead) and business tax. Cost of revenues and related tax generally changes as our production
costs change, which are affected by factors including the market price of raw materials, labor productivity, etc. Our overall cost of
revenue and related tax decreased by $1,411,114, or 9.8%, from $14,403,137 for the year ended September 30, 2021 to $12,992,023 for the
year ended September 30, 2022.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">The following table
sets forth the breakdown of our cost of revenue and related tax for the years ended September 30, 2022 and 2021, respectively:</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">&#160;</p><div>

</div><table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font: 10pt Times New Roman, Times, Serif">
  <tr style="vertical-align: bottom">
    <td style="font-weight: normal; text-align: center">&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
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  <tr style="vertical-align: bottom">
    <td style="font-weight: normal; text-align: center">&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
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  <tr style="vertical-align: bottom">
    <td style="font-weight: normal; text-align: center">&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
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  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="width: 52%; font-weight: normal; text-align: justify">Wheelchair</td><td style="width: 1%; font-weight: normal">&#160;</td>
    <td style="width: 1%; font-weight: normal; text-align: left">$</td><td style="width: 9%; font-weight: normal; text-align: right">10,770,689</td><td style="width: 1%; font-weight: normal; text-align: left">&#160;</td><td style="width: 1%; font-weight: normal">&#160;</td>
    <td style="width: 1%; font-weight: normal; text-align: left">$</td><td style="width: 9%; font-weight: normal; text-align: right">12,774,930</td><td style="width: 1%; font-weight: normal; text-align: left">&#160;</td><td style="width: 1%; font-weight: normal">&#160;</td>
    <td style="width: 1%; font-weight: normal; text-align: left">$</td><td style="width: 9%; font-weight: normal; text-align: right">(2,004,241</td><td style="width: 1%; font-weight: normal; text-align: left">)</td><td style="width: 1%; font-weight: normal">&#160;</td>
    <td style="width: 1%; font-weight: normal; text-align: left">&#160;</td><td style="width: 9%; font-weight: normal; text-align: right">(15.7</td><td style="width: 1%; font-weight: normal; text-align: left">)%</td></tr>
  <tr style="vertical-align: bottom; background-color: White">
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    <td style="border-bottom: Black 1.5pt solid; font-weight: normal; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; font-weight: normal; text-align: right">2,221,334</td><td style="padding-bottom: 1.5pt; font-weight: normal; text-align: left">&#160;</td><td style="font-weight: normal; padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; font-weight: normal; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; font-weight: normal; text-align: right">1,628,207</td><td style="padding-bottom: 1.5pt; font-weight: normal; text-align: left">&#160;</td><td style="font-weight: normal; padding-bottom: 1.5pt">&#160;</td>
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  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font-weight: bold; text-align: justify; padding-bottom: 4pt">Total cost of revenue and related tax</td><td style="font-weight: bold; padding-bottom: 4pt">&#160;</td>
    <td style="border-bottom: Black 4pt double; font-weight: bold; text-align: left">$</td><td style="border-bottom: Black 4pt double; font-weight: bold; text-align: right">12,992,023</td><td style="padding-bottom: 2.5pt; font-weight: bold; text-align: left">&#160;</td><td style="font-weight: bold; padding-bottom: 4pt">&#160;</td>
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</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: left; background-color: transparent">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">Cost of revenue
and related tax from wheelchair products decreased by $2,004,241, or 15.7%, from $12,774,930 for the year ended September 30, 2021 to
$10,770,689 for the year ended September 30, 2022. The decrease in cost of revenue and related tax from wheelchair products was largely
in line with the decrease in revenue from wheelchair products.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">Cost of revenue
and related tax from wheelchair components and other products increased by $593,127, or 36.4%, from $1,628,207 for the year ended September
30, 2021 to $2,221,334 for the year ended September 30, 2022. The increase in cost of revenue and related tax from wheelchair components
and others products was largely in line with the increase in revenue from wheelchair components and others products.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: left; background-color: transparent"><b><i>&#160;</i></b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent"><b><i>Gross profit
</i></b>&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">Our gross profit
decreased by $162,618, or 2.6%, from $6,361,136 for the year ended September 30, 2021 to $6,198,518 for the year ended September 30, 2022.
The decrease was mainly attributable to the decreased gross profit from wheelchair products, and was partially offset by the increased
gross profit from wheelchair components and others. Our gross margin increased by 1.7 percentage points from 30.6% for the year ended
September 30, 2021 to 32.3% for the year ended September 30, 2022.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent"></p><div>

</div><!-- Field: Page; Sequence: 93; Value: 1 --><div>
    </div><div style="margin-top: 12pt; margin-bottom: 6pt; border-bottom: Black 1.5pt solid"><p style="font: 10pt Times New Roman, Times, Serif; text-align: center; margin-top: 0pt; margin-bottom: 0pt"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->88<!-- Field: /Sequence --></p></div><div>
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</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: left; background-color: transparent">The following table
sets forth the breakdown of our gross profit for the years ended September 30, 2022 and 2021, respectively:</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">&#160;</p><div>

</div><table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font: 10pt Times New Roman, Times, Serif">
  <tr style="vertical-align: bottom">
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    <td colspan="14" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid">For the years ended September 30,</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
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    <td style="width: 1%; font-weight: normal; text-align: left">$</td><td style="width: 9%; font-weight: normal; text-align: right">4,851,584</td><td style="width: 1%; font-weight: normal; text-align: left">&#160;</td><td style="width: 1%; font-weight: normal">&#160;</td>
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</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">The gross profit
of wheelchair products decreased by $578,944, or 10.7%, from $5,430,528 for the year ended September 30, 2021 to $4,851,584 for the year
ended September 30, 2022, which was in line with the decrease in revenue from wheelchair products. The gross margin increased slightly
by 1.3% from 29.8% for the year ended September 30, 2021 to 31.1% for the year ended September 30, 2022. The increase in gross margin
was mainly due to a slight decrease in the market price of aluminum, one of our key raw materials.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">The gross profit
of wheelchair components and other products increased by $416,326, or 44.7%, from $930,608 for the year ended September 30, 2021 to $1,346,934
for the year ended September 30, 2022, which was in line with the increase in revenue from wheelchair components and other products. The
gross margin of wheelchair components and other products increased by 1.3 percentage points from 36.4% for the year ended September 30,
2021 to 37.7% for the year ended September 30, 2022. The increase in gross margin was mainly due to the increased revenue from our bathing
machines that have higher gross margin.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent"><b><i>Operating
expenses</i></b>&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: left; background-color: transparent">The following table
sets forth the breakdown of our operating expenses for the years ended September 30, 2022 and 2021:</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">&#160;</p><div>

</div><table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font: 10pt Times New Roman, Times, Serif">
  <tr style="vertical-align: bottom">
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  <tr style="vertical-align: bottom">
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    <td style="font-weight: normal; text-align: left">&#160;</td><td style="font-weight: normal; text-align: right">&#160;</td><td style="font-weight: normal; text-align: left">&#160;</td><td style="font-weight: normal">&#160;</td>
    <td style="font-weight: normal; text-align: left">&#160;</td><td style="font-weight: normal; text-align: right">&#160;</td><td style="font-weight: normal; text-align: left">&#160;</td><td style="font-weight: normal">&#160;</td>
    <td style="font-weight: normal; text-align: left">&#160;</td><td style="font-weight: normal; text-align: right">&#160;</td><td style="font-weight: normal; text-align: left">&#160;</td><td style="font-weight: normal">&#160;</td>
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</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent"><b><i>&#160;</i></b>&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent"><b><i>Selling expenses</i></b>&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">Our selling expenses
primarily include salaries and welfare benefit expenses paid to our sales personnel, advertising expenses to increase our brand awareness,
shipping and delivery expenses, expenses incurred for export and custom clearance, our business travel, meals and other sales promotion
and marketing activities related expenses.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">Our selling expenses
decreased by $86,985, or 17.8%, from $488,998 for the year ended September 30, 2021 to $402,013 for the year ended September 30, 2022.
The decrease was mainly due to the decreased promotion expenses of $25,761 and exhibition expenses of $51,909. During the year ended September
30, 2022, promotion expenses and exhibition expenses were lower, due to the 2022 Resurgence in China. As a percentage of revenues, our
selling expenses accounted for 2.1% and 2.4% of our total revenue for the years ended September 30, 2022 and 2021, respectively.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent"><b><i>&#160;</i></b>&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent"><b><i>General and
administrative expenses</i></b>&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">Our general and
administrative expenses primarily consist of employee salaries, welfare and insurance expenses, depreciation, bad debt reserve expenses,
inspection and maintenance expenses, office supply and utility expenses, business travel and meals expenses and professional service expenses.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">&#160;</p><div>

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</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">Our general and
administrative expenses increased by $99,673, or 6.0%, from $1,673,776 for the year ended September 30, 2021 to $1,773,449 for the year
ended September 30, 2022. The increase was mainly due to the increased bad debt expenses of $137,649. In fiscal year 2021, we enhanced
our procedure on the collection of accounts receivable balances and we had a reversal of bad debt expenses amounting to $108,706, because
we collected some balances which were treated as bad debt expenses in the prior year. The increase was also due to an increase in employee
salaries, welfare and insurance expenses of $106,221, as a result of the increased number of employees. The increase was partially offset
by a decrease in audit and legal fees totaling $146,988, as a result of our cost controls in fiscal year 2022. As a percentage of revenues,
our general and administrative expenses accounted for 9.2% and 8.1% of our total revenue for the years ended September 30, 2022 and 2021,
respectively.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent"><b><i>Research
and development expenses</i></b>&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">Our research and
development expenses primarily consist of salaries, welfare and insurance expenses paid to our employees involved in the research and
development activities, materials and supplies used in the development and testing new wheelchair products, depreciation and other miscellaneous
expenses.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: left; background-color: transparent">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">Our research and
development expenses increased by $325,672, or, 20.8%, from $1,566,860 for the year ended September 30, 2021 to $1,892,532 for the year
ended September 30, 2022. The increase is primarily attributable to the increased research and development activities towards products
development, and we invested in more manpower and materials during the year ended September 30, 2022. As a percentage of revenues, research
and development expenses were 9.9% and 7.5% of our revenue for the years ended September 30, 2022 and 2021, respectively.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent"><b><i>Other income
(expenses)</i></b>&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent"><b><i>&#160;</i></b>&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">Our other income
(expenses) primarily includes interest expenses incurred on our short-term bank loans, interest income from our short-term investments,
foreign exchange transaction gain, government subsidies and others.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">Our net interest
income was $181,605 for the year ended September 30, 2022 as compared to net interest expenses of $9,492 for the year ended September
30, 2021. The increase in interest income was primarily due to the decreased interest expense which was in line with the decreased weighted
average loan balance, as well as increased interest income due to more short-term investment we invested during the year ended September
30, 2022.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">Our net other income
was $244,115 for the year ended September 30, 2022 as compared to $194,982 for the year ended September 30, 2021. The increase was mainly
due to the property insurance claims of $40,897 we received, as well as the increased government subsidies we received during the year
ended September 30, 2022.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: left; background-color: transparent">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent"><b><i>Provision
for income taxes</i></b>&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">Our provision for
income taxes was $36,111 for the year ended September 30, 2022, a decrease of $212,530, or 85.5%, from $248,641 for the year ended September
30, 2021, primarily due to our decreased taxable income of Changzhou Zhongjin. Our effective income tax rate decreased by 7.3% from 8.6%
in the year ended September 30, 2021 to 1.3% in the year ended September 30, 2022, primarily due to the deferred tax benefits in connection
of the net operating loss incurred by Changzhou Zhongjin during the year ended September 30, 2022, which resulted lower effective income
tax rate in the corresponding period.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent"><b><i>Net income</i></b>&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">As a result of
the foregoing, we reported a net income of $2,706,527 for the year ended September 30, 2022, representing a $74,821, or 2.8% increase
from a net income of $2,631,706 for the year ended September 30, 2021.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: left; background-color: transparent">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">B. <span style="text-decoration:underline">Liquidity
and Capital Resources</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: left; background-color: transparent">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent"><span style="background-color: white">Prior
to the 20-for-1 forward stock split as mentioned below, on March 30, 2023, we closed our&#160;</span>initial public offering (the &#8220;Offering&#8221;)&#160;<span style="background-color: white">of&#160;</span>1,000,000
ordinary shares, par value $0.001 per share (the &#8220;Ordinary Shares&#8221;)<span style="background-color: white">, at a public offering
price of $</span>8.00&#160;<span style="background-color: white">per share for total gross proceeds of $8.0 million before deducting underwriting
discounts and offering expenses. Net proceeds of our Offering were approximately $6.8 million. In addition, we granted&#160;</span>the
representative of the underwriters&#160;<span style="background-color: white">a 45-day option to purchase up to an additional&#160;</span>150,000
Ordinary Shares&#160;<span style="background-color: white">at the public offering price. On April 6, 2023,&#160;</span>the representative
of the underwriters&#160;<span style="background-color: white">partially exercised the over-allotment option to purchase an additional
47,355&#160;</span>Ordinary Shares&#160;<span style="background-color: white">at the Offering price of $8.00 per share for total gross
proceeds of $378,840 before deducting underwriting discounts and commissions. Our&#160;</span>Ordinary Shares commenced trading under
the symbol &#8220;ZJYL&#8221; on the Nasdaq Capital Market on March 28, 2023.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">&#160;</p><div>

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</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">On January 30,
2024, the Company&#8217;s shareholders approved a 20-for-1 forward split of the Company&#8217;s ordinary shares to subdivide each of the
issued and unissued ordinary shares with a par value of US$0.001 each in the capital of the Company into twenty (20) ordinary shares with
a par value of US$0.00005 each (the &#8220;Subdivision&#8221;), such that, following the Subdivision, the authorized share capital of
the Company is US$50,000 divided into 1,000,000,000 shares with a par value of US$0.00005 each. No fractional shares will be issued in
connection with the Subdivision. On February 2, 2024, the board of directors approved a market effective date of February 8, 2024. As
a result of the Subdivision, the Company&#8217;s shares and per share data as reflected in the consolidated financial statements were
retroactively restated as if the transaction occurred at the beginning of the periods presented.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">Substantially all
of our operations are conducted in China and all of our revenue, expenses, cash are denominated in RMB, which is not freely convertible
into foreign currencies. All foreign exchange transactions take place either through the People&#8217;s Bank of China or other banks authorized
to buy and sell foreign currencies at the exchange rates quoted by the People&#8217;s Bank of China. Approval of foreign currency payments
by the People&#8217;s Bank of China or other regulatory institutions requires submitting a payment application form together with suppliers&#8217;
invoices, shipping documents and signed contracts. These currency exchange control procedures imposed by the PRC government authorities
may restrict the ability of our PRC operating entities to transfer their net assets to us through loans, advances or cash dividends. See&#160;<i>Risk
Factors - Government control in currency conversion may adversely affect our financial condition, our ability to remit dividends, and
the value of your investment.&#160;</i>Furthermore, as an offshore holding company with PRC entities, we may only transfer funds to or
finance our PRC operating entities by means of loans or capital contributions. Any capital contributions or loans that we make to our
PRC operating entities, including from the proceeds of this offering, are subject to PRC regulations and approvals. See&#160;<i>Risk Factors
- PRC regulation of loans to, and direct investments in, PRC entities by offshore holding companies may delay or prevent us from using
proceeds from this offering and/or future financing activities to make loans or additional capital contributions to our PRC operating
entities.</i></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">As of September
30, 2023, we had $6,929,508 in cash as compared to $4,792,632 as of September 30, 2022, and $9,768,835 in short-term investments as compared
to $2,276,158 as of September 30, 2022. We also had $4,231,215 in accounts receivable as compared to $4,084,349 as of September 30, 2022.
Collected accounts receivable will be used as working capital in our operations. As of September 30, 2023, we had $4,113,000 in a short-term
bank loan. The management expects that the Company will be able to renew its existing bank loans upon their maturity based on past experience
and its good credit history.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">As of September
30, 2023, our working capital balance was approximately $22.2 million. In assessing our liquidity, management monitors and analyzes our
cash on-hand, our ability to generate sufficient revenue in the future, and our operating and capital expenditure commitments. We believe
that our current cash and cash flows provided by operating activities, borrowings from banks,&#160;<span style="background-color: white">as
well as the proceeds we received from the IPO</span>&#160;will be sufficient to meet our working capital needs in the foreseeable future.
However, if we were to experience an adverse operating environment or incur unanticipated capital expenditures, or if we decided to accelerate
our growth, then additional financing may be required. Our capital expenditures, including infrastructure to support ongoing operational
initiatives have been and will continue to be significant. We cannot guarantee, however, that additional financing, if required, would
be available at all or on favorable terms. Such financing may include the use of additional debt or the sale of additional equity securities.
Any financing which involves the sale of equity securities or instruments that are convertible into equity securities could result in
immediate and possibly significant dilution to our existing shareholders.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">In the coming years,
we will be looking to financing sources, such as additional bank loans and equity financing, to meet our cash needs. While facing uncertainties
in regards to the size and timing of capital raises, we are confident that we can continue to meet operational needs mainly by utilizing
cash flows generated from our operating activities and shareholder working capital funding, as necessary.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent"></p><div>

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    </div><div style="break-before: page; margin-top: 6pt; margin-bottom: 12pt"><p style="margin: 0pt">&#160;</p></div><div>
    </div><!-- Field: /Page --><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent"><b>Cash Flows</b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent"><b>&#160;</b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent"><b>Years ended
September 30, 2023, 2022 and 2021</b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">The following table
sets forth summary of our cash flows for the periods indicated:</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">&#160;</p><div>

</div><table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font: 10pt Times New Roman, Times, Serif">
  <tr style="vertical-align: bottom">
    <td style="font-weight: normal; text-align: center">&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="10" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid">For the years ended<br/>
September 30,</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td></tr>
  <tr style="vertical-align: bottom">
    <td style="font-weight: normal; text-align: justify">&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid">2023</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid">2022</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid">2021</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="width: 64%; font-weight: normal; text-align: justify">Net cash provided by operating activities</td><td style="width: 1%; font-weight: normal">&#160;</td>
    <td style="width: 1%; font-weight: normal; text-align: left">$</td><td style="width: 9%; font-weight: normal; text-align: right">3,106,403</td><td style="width: 1%; font-weight: normal; text-align: left">&#160;</td><td style="width: 1%; font-weight: normal">&#160;</td>
    <td style="width: 1%; font-weight: normal; text-align: left">$</td><td style="width: 9%; font-weight: normal; text-align: right">1,580,656</td><td style="width: 1%; font-weight: normal; text-align: left">&#160;</td><td style="width: 1%; font-weight: normal">&#160;</td>
    <td style="width: 1%; font-weight: normal; text-align: left">$</td><td style="width: 9%; font-weight: normal; text-align: right">5,843,292</td><td style="width: 1%; font-weight: normal; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td style="font-weight: normal; text-align: justify">Net cash used in investing activities</td><td style="font-weight: normal">&#160;</td>
    <td style="font-weight: normal; text-align: left">&#160;</td><td style="font-weight: normal; text-align: right">(7,730,248</td><td style="font-weight: normal; text-align: left">)</td><td style="font-weight: normal">&#160;</td>
    <td style="font-weight: normal; text-align: left">&#160;</td><td style="font-weight: normal; text-align: right">(120,904</td><td style="font-weight: normal; text-align: left">)</td><td style="font-weight: normal">&#160;</td>
    <td style="font-weight: normal; text-align: left">&#160;</td><td style="font-weight: normal; text-align: right">(1,067,640</td><td style="font-weight: normal; text-align: left">)</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font-weight: normal; text-align: justify">Net cash provided by (used in) financing activities</td><td style="font-weight: normal">&#160;</td>
    <td style="font-weight: normal; text-align: left">&#160;</td><td style="font-weight: normal; text-align: right">6,910,619</td><td style="font-weight: normal; text-align: left">&#160;</td><td style="font-weight: normal">&#160;</td>
    <td style="font-weight: normal; text-align: left">&#160;</td><td style="font-weight: normal; text-align: right">121,855</td><td style="font-weight: normal; text-align: left">&#160;</td><td style="font-weight: normal">&#160;</td>
    <td style="font-weight: normal; text-align: left">&#160;</td><td style="font-weight: normal; text-align: right">(2,870,219</td><td style="font-weight: normal; text-align: left">)</td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td style="font-weight: normal; text-align: justify">Effect of exchange rate change on cash</td><td style="font-weight: normal">&#160;</td>
    <td style="font-weight: normal; text-align: left">&#160;</td><td style="font-weight: normal; text-align: right">(149,898</td><td style="font-weight: normal; text-align: left">)</td><td style="font-weight: normal">&#160;</td>
    <td style="font-weight: normal; text-align: left">&#160;</td><td style="font-weight: normal; text-align: right">(461,235</td><td style="font-weight: normal; text-align: left">)</td><td style="font-weight: normal">&#160;</td>
    <td style="font-weight: normal; text-align: left">&#160;</td><td style="font-weight: normal; text-align: right">103,303</td><td style="font-weight: normal; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font-weight: normal; text-align: justify">Net increase in cash</td><td style="font-weight: normal">&#160;</td>
    <td style="font-weight: normal; text-align: left">&#160;</td><td style="font-weight: normal; text-align: right">2,136,876</td><td style="font-weight: normal; text-align: left">&#160;</td><td style="font-weight: normal">&#160;</td>
    <td style="font-weight: normal; text-align: left">&#160;</td><td style="font-weight: normal; text-align: right">1,120,372</td><td style="font-weight: normal; text-align: left">&#160;</td><td style="font-weight: normal">&#160;</td>
    <td style="font-weight: normal; text-align: left">&#160;</td><td style="font-weight: normal; text-align: right">2,008,736</td><td style="font-weight: normal; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td style="font-weight: normal; text-align: justify; padding-bottom: 1.5pt">Cash, beginning of year</td><td style="font-weight: normal; padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; font-weight: normal; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; font-weight: normal; text-align: right">4,792,632</td><td style="padding-bottom: 1.5pt; font-weight: normal; text-align: left">&#160;</td><td style="font-weight: normal; padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; font-weight: normal; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; font-weight: normal; text-align: right">3,672,260</td><td style="padding-bottom: 1.5pt; font-weight: normal; text-align: left">&#160;</td><td style="font-weight: normal; padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; font-weight: normal; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; font-weight: normal; text-align: right">1,663,524</td><td style="padding-bottom: 1.5pt; font-weight: normal; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font-weight: normal; text-align: justify; padding-bottom: 4pt">Cash, end of year</td><td style="font-weight: normal; padding-bottom: 4pt">&#160;</td>
    <td style="border-bottom: Black 4pt double; font-weight: normal; text-align: left">$</td><td style="border-bottom: Black 4pt double; font-weight: normal; text-align: right">6,929,508</td><td style="padding-bottom: 4pt; font-weight: normal; text-align: left">&#160;</td><td style="font-weight: normal; padding-bottom: 4pt">&#160;</td>
    <td style="border-bottom: Black 4pt double; font-weight: normal; text-align: left">$</td><td style="border-bottom: Black 4pt double; font-weight: normal; text-align: right">4,792,632</td><td style="padding-bottom: 4pt; font-weight: normal; text-align: left">&#160;</td><td style="font-weight: normal; padding-bottom: 4pt">&#160;</td>
    <td style="border-bottom: Black 4pt double; font-weight: normal; text-align: left">$</td><td style="border-bottom: Black 4pt double; font-weight: normal; text-align: right">3,672,260</td><td style="padding-bottom: 4pt; font-weight: normal; text-align: left">&#160;</td></tr>
  </table><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent"><b><i>Operating
Activities</i></b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent"><b><i>&#160;</i></b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">Net cash provided
by operating activities was $3,106,403 for the year ended September 30, 2023, mainly derived from a net income of $2,878,230 for the year,
and net changes in our operating assets and liabilities, which mainly included an increase in inventories of $1,555,441 and a decrease
in prepaid expenses and other current assets of $716,356 and decrease in accounts payable of $646,886 during the year ended September
30, 2023.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">Net cash provided
by operating activities was $1,580,656 for the year ended September 30, 2022, mainly derived from a net income of $2,706,527 for the year,
and net changes in our operating assets and liabilities, which mainly included an increase in prepaid expenses and other current assets
of $430,744. The increase was partially offset by a decrease in accounts payable of $810,342 and a decrease in deferred revenue of $755,371
during the year ended September 30, 2022.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">Net cash provided
by operating activities was $5,843,292 for the year ended September 30, 2021, mainly derived from a net income of $2,631,706 for the year,
and net changes in our operating assets and liabilities, which mainly included a decrease in accounts receivable due from related parties
of $2,918,346 as we have enhanced our procedure on the collection of accounts receivable balances due from third parties, as well as an
increase in deferred revenue of $647,856 during the year ended September 30, 2021.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent"><i>&#160;</i></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: left; background-color: transparent"><b><i>Investing Activities</i></b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">Net cash used in
investing activities amounted to $7,730,248 for the year ended September 30, 2023, and primarily included the payments for short-term
investments of $12,052,957, which were partially offset by the redemption of short-term investments of $4,426,508.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: left; background-color: transparent">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">Net cash used in
investing activities amounted to $120,904 for the year ended September 30, 2022, and primarily included the payments for short-term investments
of $5,646,200, which were partially offset by the redemption of short-term investments of $5,201,034 and repayment of advances made to
related parties of $364,428.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">Net cash used in
investing activities amounted to $1,067,640 for the year ended September 30, 2021, and primarily included the payments for short-term
investments of $4,956,930 and advances made to related parties of $215,029, which were partially offset by the redemption of short-term
investments of $4,147,200.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent"><b><i>Financing
Activities</i></b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">Net cash provided
by financing activities amounted to $6,910,619 for the year ended September 30, 2023, which included gross proceeds from initial public
offerings of $8,000,000 and proceeds from short-term bank loans of $5,672,000, which was partially offset by payments to related parties
of $4,467,240.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent"><b><i>&#160;</i></b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">Net cash provided
by financing activities amounted to $121,855 for the year ended September 30, 2022, which included proceeds from amounts due to related
parties of $121,855.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent"><b><i>&#160;</i></b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">Net cash used in
financing activities amounted to $2,870,219 for the year ended September 30, 2021, and primarily included the repayment of short-term
bank loans of $3,534,336, partially offset by the proceeds from short-term bank loans of $768,000.&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent"></p><div>

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</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent"><b>Contractual
obligations</b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent"><b>&#160;</b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">As of September
30, 2023, our contractual obligations were as follows:</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">&#160;</p><div>

</div><table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font: 10pt Times New Roman, Times, Serif">
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    <td style="border-bottom: Black 4pt double; font-weight: normal; text-align: left">$</td><td style="border-bottom: Black 4pt double; font-weight: normal; text-align: right">165</td><td style="padding-bottom: 4pt; font-weight: normal; text-align: left">&#160;</td><td style="font-weight: normal; padding-bottom: 4pt">&#160;</td>
    <td style="border-bottom: Black 4pt double; font-weight: normal; text-align: left">$</td><td style="border-bottom: Black 4pt double; font-weight: normal; text-align: right">165</td><td style="padding-bottom: 4pt; font-weight: normal; text-align: left">&#160;</td><td style="font-weight: normal; padding-bottom: 4pt">&#160;</td>
    <td style="border-bottom: Black 4pt double; font-weight: normal; text-align: left">$</td><td style="border-bottom: Black 4pt double; font-weight: normal; text-align: right">1522</td><td style="padding-bottom: 4pt; font-weight: normal; text-align: left">&#160;</td></tr>
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</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">&#160;</p><div>

</div><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%">
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    <td style="width: 0.25in; text-align: left; font-weight: normal"><span style="font-size: 10pt">(1)</span></td>
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</div><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%">
  <tr style="vertical-align: top; background-color: Transparent">
    <td style="width: 0.25in; text-align: left; font-weight: normal"><span style="font-size: 10pt">(2)</span></td>
    <td style="text-align: justify; font-weight: normal"><span style="font-size: 10pt">Represents the outstanding principal balance of short-term loan from bank.</span></td></tr>
  </table><div>
</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent"><b>Trend Information</b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">Other than as disclosed
elsewhere in this report, we are not aware of any trends, uncertainties, demands, commitments, or events that are reasonably likely to
have a material effect on our net revenues, income from continuing operations, profitability, liquidity or capital resources, or that
would cause reported financial information not necessarily to be indicative of future operating results or financial condition.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent"><b>&#160;</b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent"><b>Off-Balance
Sheet Arrangements</b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">We do not have
any off-balance sheet arrangements as of September 30, 2023 and 2022.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent"><b>Inflation</b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">Inflation does
not materially affect our business or the results of our operations.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent"><b>&#160;</b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent"><b>Seasonality</b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">We have not experienced,
and do not expect to experience, any seasonal fluctuations in our results of operations for either our wheelchair business or living aids
products business.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: left; background-color: transparent"><b>Key Factors that
Affect Our Results of Operations</b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: left; background-color: transparent">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: left; background-color: transparent">We believe the following
key factors may affect our financial condition and results of operations:</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: left; background-color: transparent"><b><i>&#160;</i></b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent"><b><i>Our Ability
to Attract Additional Dealers and Expand our Dealer Network</i></b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">We sell our products
through a network of qualified dealers, many of whom also sell products of our competitors. Our business is therefore affected by our
ability to establish new relationships and maintain relationships with existing dealers. The geographic coverage of our dealers and their
individual business conditions can affect the ability of our dealers to sell our products to end customers. One major dealer and its subsidiaries
represented 78.2%, 80.5% and 83.2% of our revenue for the
fiscal years 2023, 2022 and 2021, respectively. There may be consolidation and changes in the dealership landscape over time which could
affect the performance of our existing dealers. Thus, if we are unable to secure business relationship with our existing dealers or recruit
more reputable and qualified dealers, our results of operations may be adversely and materially impacted. If we are unable to renew our
contracts with our largest dealer or re-negotiate an agreement under the same or more advantageous terms, our sales and results of operations
could be adversely affected. Therefore, the success of our business in the future depends on our efforts to expand our distribution network
and attract new dealers in both existing and new markets. The success in expanding our distribution network will depend upon many factors,
including our ability to form relationships with, and manage an increasing number of, dealers and optimize our network of dealers. If
our marketing efforts fail to convince dealers to accept our products, we may find it difficult to maintain the existing level of sales
or to increase such sales. Furthermore, in new markets we may fail to anticipate competitive conditions that are different from those
in our existing markets. Should this happen, our net revenues would decline and our growth prospectus would be severely impaired.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: left; background-color: transparent">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: left; background-color: transparent"></p><div>

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    </div><div style="margin-top: 12pt; margin-bottom: 6pt; border-bottom: Black 1.5pt solid"><p style="font: 10pt Times New Roman, Times, Serif; text-align: center; margin-top: 0pt; margin-bottom: 0pt"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->93<!-- Field: /Sequence --></p></div><div>
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</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: left; background-color: transparent">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: left; background-color: transparent"><b><i>Our Ability
to Increase Awareness of Our Brands and Develop Customer Loyalty</i></b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent"><b><i>&#160;</i></b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">Our portfolio of
both wheelchairs and living aids products is comprised of quality products. Our brands are integral to our sales and marketing efforts.
We believe that maintaining and enhancing our brand name recognition in a cost-effective manner is critical to achieving widespread acceptance
of our current and future products and is an important element in our effort to increase our customer base. Successful promotion of our
brand names will depend largely on our marketing efforts and ability to provide reliable and quality products at competitive prices. Brand
promotion activities may not necessarily yield increased revenue, and even if they do, any increased revenue may not offset the expenses
we will incur in marketing activities. If we fail to successfully promote and maintain our brands, or if we incur substantial expenses
in an unsuccessful attempt to promote and maintain our brands, we may fail to attract new customers or retain our existing customers,
in which case our business, operating results and financial condition, would be materially adversely affected.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: left; background-color: transparent">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: left; background-color: transparent"><b><i>Our Ability
to Control Costs and Expenses and Improve Our Operating Efficiency</i></b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">Our business growth
is dependent on our ability to attract and retain qualified and productive employees, identify business opportunities, secure new contracts
with customers and our ability to control costs and expenses to improve our operating efficiency. Our inventory costs (including raw materials,
direct labor and related production overhead) have a direct impact on our profitability. The raw materials used in the manufacturing of
our products are subject to price volatility and inflationary pressures. Our success is dependent, in part, on our ability to reduce our
exposure to increase in those costs through a variety of ways, while maintaining and improving margins and market share. Raw materials
price increases may offset our productivity gains and price increases and may adversely impact our financial results. In addition, our
staffing costs (including payroll and employee benefit expenses) and operating expenses also have a direct impact on our profitability.
Our ability to drive the productivity of our staff and enhance our operating efficiency affects our profitability. To the extent that
the costs we are required to pay to our suppliers and our staff exceed our estimates, our profits may be impaired. If we fail to implement
initiatives to control costs and improve our operating efficiency over time, our profitability will be negatively impacted.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: left; background-color: white"><b><i>Our Ability to Compete
Successfully</i></b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: left; background-color: white">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">The wheelchair
and living aids markets are developing rapidly, and related technology trends are constantly evolving. This results in the frequent introduction
of new products and services, relatively short product design cycles and significant price competition. We have competitors in China and
Japan that manufacture products similar to ours. Some of our current or potential competitors may have significantly greater financial
resources and expertise in research and development, manufacturing, product testing, obtaining regulatory approvals and marketing approved
products than we do, which could result in our competitors establishing a strong market position before our new products are able to enter
the market. Additionally, technologies developed by our competitors may render our product uneconomical or obsolete. If we do not compete
effectively, our operating results could be harmed.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent"><b><i>A Severe
or Prolonged Slowdown in the Global or Chinese Economy Could Materially and Adversely Affect Our Business and Our Financial Condition</i></b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">The growth of the
Chinese economy has been slowing down since 2012 and this slowdown may continue in the future. There is considerable uncertainty over
trade conflicts between the United States and China and the long-term effects of the expansionary monetary and fiscal policies adopted
by the central banks and financial authorities of some of the world&#8217;s leading economies, including the United States and China.
The withdrawal of these expansionary monetary and fiscal policies could lead to a contraction. There continue to be concerns over unrest
and terrorist threats in the Middle East, Europe, and Africa, which have resulted in volatility in oil and other markets. There are also
concerns about the relationships between China and other Asian countries, which may result in or intensify potential conflicts in relation
to territorial disputes. The eruption of armed conflict could adversely affect global or Chinese discretionary spending, either of which
could have a material and adverse effect on our business, results of operation in financial condition. Economic conditions in China are
sensitive to global economic conditions, as well as changes in domestic economic and political policies and the expected or perceived
overall economic growth rate in China. Any severe or prolonged slowdown in the global or Chinese economy would likely materially and adversely
affect our business, results of operations and financial condition. In addition, continued turbulence in the international markets may
adversely affect our ability to access capital markets to meet liquidity needs.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">&#160;</p><div>

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</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent"><b><i>COVID-19
Impact</i></b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">Our business has
been adversely affected by the COVID-19 pandemic. The World Health Organization declared the COVID-19 a pandemic on March 11, 2020, after
the virus speeded from China to other countries around the world.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">Due to a resurgence
of the COVID-19 pandemic in March 2022 (&#8220;2022 Outbreak&#8221;) in China, there have been delays in the purchase of raw material
supplies and delivery of products to domestic customers in China on a timely basis as a consequence of travel restrictions. Shipments
and customer clearance for overseas sales were also delayed due to the stricter border control protocols. Although the situation has eased
since mid-May 2022, the number of orders placed by the customers were affected as the business of those customers were negatively impacted
by the 2022 Outbreak. In early December 2022, China announced a nationwide loosening of its zero-covid policy, and most of the travel
restrictions and quarantine requirements were lifted since December 2022. Although there were significant surges of COVID-19 cases in
many cities in China after the lifting of these restrictions, the spread of the COVID-19 was slowed down and it was successfully under
control since January 2023, and the Company&#8217;s business operations have been recovered from COVID-19 pandemic. Therefore, our revenue
(excluding the impact of foreign currency translation) increased by 11.2%. However, the increase was partially offset by the depreciation
of the RMB against U.S. dollars of 7.1%, which caused an increase in revenue by 3.3%, during the year ended September 30, 2023 as compared
to the same period last year. Although, the spread of the COVID-19 appears to be under control as of the date of this report, the extent
of the future impact of COVID-19 is still highly uncertain and cannot be predicted, and we may have to scale back again in the future.
If this pandemic persists, commercial activities throughout the world could be further curtailed with decreased consumer spending, business
operation disruptions, interrupted supply chains, difficulties in travel, and reduced workforces. As such, the extent to which the COVID-19
pandemic may impact our operations and financial results in the long-run will depend on its further developments in China and worldwide,
which we cannot predict with a reasonable degree of certainty.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">E.&#160;<span style="text-decoration:underline">Critical
Accounting Estimates</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">We prepare our
consolidated financial statements in accordance with U.S. GAAP, which requires us to make judgments, estimates and assumptions that affect
(i) the reported amounts of our assets and liabilities; (ii) the disclosure of our contingent assets and liabilities at the end of each
reporting period; and (iii) the reported amounts of revenues and expenses during each reporting period. We continually evaluate these
judgments, estimates and assumptions based on our own historical experience, knowledge and assessment of current business and other conditions
and our expectations regarding the future based on available information, which together form our basis for making judgments about matters
that are not readily apparent from other sources. Since the use of estimates is an integral component of the financial reporting process,
our actual results could differ from those estimates. Some of our accounting policies require a higher degree of judgment than others
in their application.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: left; background-color: transparent">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">When reading our
consolidated financial statements, you should consider our selection of critical accounting policies, the judgment and other uncertainties
affecting the application of such policies and the sensitivity of reported results to changes in conditions and assumptions. Our critical
accounting policies and practices include the following: (i) revenue recognition; (ii) income taxes and (iii) fair value measurements.
See &#8220;Note 2&#8212;Summary of Significant Accounting Policies&#8221; to our consolidated financial statements for the disclosure
of these accounting policies. We believe the following accounting estimates involve the most significant judgments used in the preparation
of our financial statements.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent"><b><i>Impairment
of long-lived assets</i></b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">We evaluate our
long-lived assets, including property, plant and equipment and land use right for impairment whenever events or changes in circumstances,
such as a significant adverse change to market conditions that will impact the future use of the assets, indicate that the carrying amount
of an asset may not be fully recoverable. When these events occur, we evaluate the recoverability of long-lived assets by comparing the
carrying amount of the assets to the future undiscounted cash flows expected to result from the use of the assets and their eventual disposition.
If the sum of the expected undiscounted cash flows is less than the carrying amount of the assets, we recognize an impairment loss based
on the excess of the carrying amount of the assets over their fair value. Fair value is generally determined by discounting the cash flows
expected to be generated by the assets, when the market prices are not readily available. The adjusted carrying amount of the assets become
new cost basis and are depreciated over the assets&#8217; remaining useful lives. Long-lived assets are grouped with other assets and
liabilities at the lowest level for which identifiable cash flows are largely independent of the cash flows of other assets and liabilities.
Given no events or changes in circumstances indicating the carrying amount of long-lived assets may not be recovered through the related
future net cash flows, we did not recognize any impairment loss on long-lived assets for the years ended September 30, 2023, 2022 and
2021.</p><div>

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</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent"><b><i>Allowance
for doubtful accounts </i></b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">We determine the
adequacy of reserves for doubtful accounts based on individual account analysis and historical collection trend. We establish a provision
for doubtful receivables when there is objective evidence that we may not be able to collect amounts due. The allowance is based on management&#8217;s
best estimate of specific losses on individual exposures, as well as a provision on historical trends of collections. Actual amounts received
may differ from management&#8217;s estimate of credit worthiness and the economic environment. Delinquent account balances are written-off
against the allowance for doubtful accounts after management has determined that the likelihood of collection is not probable. Our allowance
for accounts receivable as of September 30, 2023 and 2022 amounted to $125,448 and $114,486, respectively.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent"><b><i>Income taxes</i></b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent"><b><i>&#160;</i></b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">We are required
to make estimates and apply our judgements in determining the provision for income tax expenses for financial reporting purpose based
on tax laws in various jurisdictions in which we operate. In calculating the effective income tax rate, we make estimates and judgements,
including the calculation of tax credits and the timing differences of recognition of income and expenses between financial reporting
and tax reporting. These estimates and judgements may result in adjustments of pre-tax income amount filed with local tax authorities
in accordance with relevant local tax rules and regulations in various tax jurisdictions. Although we believe that our estimates and judgments
are reasonable, actual results may be materially different from the estimated amounts. Changes in these estimates and judgements may result
in material increase or decrease in our provision for income tax expenses.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">Deferred tax assets
and liabilities are recognized for expected future tax consequences of temporary differences between the financial reporting and tax bases
of assets and liabilities, and for operating losses and tax credit carry forwards. A valuation allowance is recorded when it is more likely
than not that some of the deferred tax assets will not be realized. When we determine and quantify the valuation allowances, we consider
such factors as projected future taxable income, the availability of tax planning strategies, the historical taxable income/losses in
prior years, and future reversals of existing taxable temporary differences. The assumptions used in determining projected future taxable
income require significant judgment. Actual operating results in future years could differ from our current assumptions, judgments and
estimates. Changes in these estimates and assumptions may materially affect the tax position measurement and financial statement recognition.
If, in the future, we determine that we would not be able to realize our recorded deferred tax assets, an increase in the valuation allowance
would decrease our earnings in the period in which such a determination is made. As of September 30, 2023 and 2022, we recorded deferred
tax assets of $168,163 and $259,460, net of valuation allowance of $15,688 and $14,248, respectively.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">&#160;</p><div>

</div><div><a id="a_010"></a></div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: left; background-color: transparent"><b>ITEM 6. DIRECTORS,
SENIOR MANAGEMENT AND EMPLOYEES</b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: left; text-indent: 36pt; background-color: transparent">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: left; background-color: transparent"><b><i>A. Directors
and Senior Management</i></b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 36pt; background-color: transparent">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">The
following table sets forth information regarding our executive officers and directors as of the date of this annual report.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 36pt; background-color: transparent">&#160;</p><div>

</div><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
  <tr style="vertical-align: top">
    <td style="border-bottom: Black 1.5pt solid; width: 36%"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Directors and Executive Officers</b></span></td>
    <td style="padding-bottom: 1.5pt; width: 1%">&#160;</td>
    <td style="text-align: center; border-bottom: Black 1.5pt solid; width: 9%"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Age</b></span></td>
    <td style="padding-bottom: 1.5pt; width: 1%">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; width: 53%"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Position/Title</b></span></td></tr>
  <tr style="vertical-align: top; background-color: rgb(204,238,255)">
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Erqi Wang</span></td>
    <td>&#160;</td>
    <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">55</span></td>
    <td>&#160;</td>
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Chief Executive Officer, Director, Chairman of the Board</span></td></tr>
  <tr style="vertical-align: top; background-color: White">
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Ziqiang Wang</span></td>
    <td>&#160;</td>
    <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">54</span></td>
    <td>&#160;</td>
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Chief Financial Officer and Director</span></td></tr>
  <tr style="vertical-align: top; background-color: rgb(204,238,255)">
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Yanru Guo</span></td>
    <td>&#160;</td>
    <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">48</span></td>
    <td>&#160;</td>
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Independent Director</span></td></tr>
  <tr style="vertical-align: top; background-color: White">
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Jourdan B. Frain</span></td>
    <td>&#160;</td>
    <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">40</span></td>
    <td>&#160;</td>
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Independent Director</span></td></tr>
  <tr style="vertical-align: top; background-color: rgb(204,238,255)">
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Oliver St. Clair Franklin</span></td>
    <td>&#160;</td>
    <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">78</span></td>
    <td>&#160;</td>
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Independent Director</span></td></tr>
  </table><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">Mr. Erqi Wang has
been our CEO and Chairman of the board of directors since January 2020, and he has served as CEO and Chairman of Changzhou Zhongjin since
he founded the company in October 2006. Mr. Wang is also a core leader of our R&amp;D department. Previously, from July 2009 to March
2018, Mr. Wang served as the managing director of Sangui Rehabilitation Equipment (Shanghai) Co., Ltd. Currently, he also serves as the
Honorary Vice President of Jiangsu Welfare Foundation for the Disabled and is a member of the China Wheelchair Association Mr. Wang has
received a number of awards in China for his achievements as an entrepreneur and as a scientist, including the &#8220;Leading Entrepreneurial
Talent in Changzhou City&#8221; in 2013, and the &#8220;Silver Medal in the First Jiangsu Industrial Design Competition&#8221; in 2008.
Mr. Wang holds a PhD in Engineering Mechanics from Tohoku University, and owns 16 invention patents as the first inventor.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">Mr. Ziqiang Wang
has served as our CFO since January 2020, as our director since December 2021, and as the CFO of Changzhou Zhongjin since May 2008. Previously,
from January 2006 to April 2008, he served as the CFO of Nikoda (Changzhou) Electric Co., Ltd; from January 1996 to December 2005, he
served as the manager of the financial department at Changzhou Servo Motor Co., Ltd.; and from August 1992 to December 1995, he served
as a financial officer at Changzhou BMW Group. Mr. Wang graduated from Hangzhou Institute of Electronic Technology with a Bachelor&#8217;s
degree in Industrial Management in 1992, and was certified as a Senior Economist by the Department of Human Resources and Social Security
of Jiangsu Province in 2013.</p><div>

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</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">Ms. Yanru Guo is
an independent director. Ms. Guo has been working at Shineco, Inc., a Nasdaq-listed company, as chief accountant since March 2014. Ms.
Guo possesses valuable experience and skills in reviewing and ensuring the accuracy of interim and annual consolidated financial statements
under US GAAP and SEC regulations. She is also familiar with U.S. GAAP, IFRS, and CAS, with over 10 years of accounting experience in
Nasdaq-listed companies. From April 2008 to May 2012, Ms. Guo worked at Beijing Mobile Interactive Co. Ltd as a finance manager. From
June 2003 to May 2027, Ms. Guo worked at Beijing Pacific Century Info-Tech Co., Ltd. as a financial executive. Ms. Guo received a master&#8217;s
degree in accounting at Dongbei University of Finance and a Economics and bachelor&#8217;s degree in management and accounting from Huabei
Institute of Astronautical Engineering. Ms. Guo also holds a CPA Certificate in China.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">Mr. Jourdan B.
Frain is an independent director. Mr. Frain has intimate knowledge in equity market structure, algorithmic trading, and transaction analytics,
and is a currently a member of New York Stock Exchange and holds FINRA Series 7, 19, 55, and 63 licenses. Mr. Frain has served as a Managing
Director and the head of the Execution department for Rosenblatt Securities, Inc. since February 2018. From August 2012 to February 2018,
he served as a Vice President and led the Broker-Dealer Business in Electronic Equities at JP Morgan Securities. Prior to his career in
finance, from August 2002 to October 2014, Mr. Frain served with distinction as a paratrooper in the US Army&#8217;s 18th Airborne Corps,
being awarded the Bronze Star with Valor Device and the Purple Heart for his heroic actions in combat during Operation Iraqi Freedom.
Mr. Frain finished his career with the storied First Troop Philadelphia City Cavalry as an elected Cavalry Officer. Mr. Frain also served
as a district representative for a sitting Congressman in Pennsylvania&#8217;s 7th District from January 2011 to February 2012. Mr. Frain
holds undergraduate degrees in Life Science from Valley Forge Military College and the University of Pennsylvania, and an MBA from Columbia
Business School graduating with Dean&#8217;s Honors.</p><div>

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</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">Mr. Oliver St.
Clair Franklin is an independent director. He has served as a senior adviser to Liminal Capital, a hedge fund, from January 2021 to the
present. From January 2020 to December 2020, Mr. Franklin worked with various non-profit agencies amid the COVID-19 pandemic. Mr. Franklin
was a senior advisor to FIS Investments from April 2019 to December 2019 and served as the Chairman of the Board of Directors of Academy
Funds Trust, a Delaware statuary trust, from January 2007 to August 2017. From November 2006 to December 2018, Mr. Franklin served as
a Vice Chairman at Electronic Inc (Philadelphia), which was acquired by Capgemini, a French company. Mr. Franklin was the CEO of International
House from January 2001 to September 2006. He was a founding partner of RISA Investments Advisers LLC (Cape Town), and worked there from
January 1997 to October 2001. He was a Senior Vice President of Fidelity Investments (Boston) and a part of the institutional investment
leadership team from September 1991 to June 1996. He currently serves on the board of Dynamis Pharmaceuticals, the Queen&#8217;s Jubilee
Education Trust, The Philadelphia Foundation, as well as the Advisory Board of the NatWest Banking Group (London). He holds a Bachelor&#8217;s
degree in Economics from Lincoln University (PA) 1966 and was a Woodrow Wilson Fellow at Oxford University from 1967 to 1970. He is also
a Honorary Fellow of Balliol College, Oxford. In 1995, Mr Franklin was bestowed the OBE Honor by Her Majesty the Queen for his services
to the UK financial services industry.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent"><b>Family Relationships</b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">None of the directors
or executive officers has a family relationship as defined in Item 401 of Regulation S-K.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent"><b>Involvement
in Certain Legal Proceedings</b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">To the best of
our knowledge, none of our directors or executive officers has, during the past 10 years, been involved in any legal proceedings described
in subparagraph (f) of Item 401 of Regulation S-K.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent"><b>&#160;</b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent"></p><div>

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</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent"><b>&#160;</b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent"><b>Diversity Matrix
of Board of Directors</b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: left; background-color: transparent">&#160;</p><div>

</div><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
  <tr style="vertical-align: bottom">
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  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="width: 52%"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Country of Principal Executive Offices:</span></td>
    <td style="width: 1%">&#160;</td>
    <td style="text-align: center; width: 46%"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">China</span></td>
    <td style="width: 1%">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: White">
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    <td>&#160;</td>
    <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Yes</span></td>
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  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
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    <td>&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Total Number of Directors</span></td>
    <td>&#160;</td>
    <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">5</span></td>
    <td>&#160;</td></tr>
  </table><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: left; background-color: transparent">&#160;</p><div>

</div><table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font: 10pt Times New Roman, Times, Serif">
  <tr style="vertical-align: bottom">
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  <tr style="vertical-align: bottom">
    <td colspan="17" style="font-weight: bold; text-align: left">Part I: Gender Identity</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
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    <td style="width: 1%; font-weight: normal; text-align: left">&#160;</td><td style="width: 9%; font-weight: normal; text-align: right">4</td><td style="width: 1%; padding-bottom: 1.5pt; font-weight: normal; text-align: left">&#160;</td><td style="width: 1%; font-weight: normal">&#160;</td>
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  <tr style="vertical-align: bottom; background-color: White">
    <td colspan="17" style="font-weight: bold; text-align: left">Part II: Demographic Background</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
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  <tr style="vertical-align: bottom; background-color: White">
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  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
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  </table><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 36pt; background-color: transparent">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: left; background-color: transparent"><b><i>B. Compensation</i></b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: left; background-color: transparent"><b>Compensation of
Directors and Executive Officers</b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 36pt; background-color: transparent">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">The following table
sets forth certain information with respect to compensation for the fiscal year ended September 30, 2023, earned by or paid to our chief
executive officer and principal executive officer, our principal financial officer, and our other most highly compensated executive officers
whose total compensation exceeded US$100,000 (the &#8220;named executive officers&#8221;).</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: left; background-color: transparent">&#160;</p><div>

</div><table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font: 10pt Times New Roman, Times, Serif">
  <tr style="vertical-align: bottom">
    <td style="padding-left: 0.125in; text-indent: -0.125in; border-bottom: Black 1.5pt solid; font-weight: bold; text-align: left">Name and Principal Position</td><td style="text-align: center; font-weight: bold">&#160;</td>
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  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="padding-left: 0.125in; text-indent: -0.125in; width: 27.5%; font-weight: bold; text-align: left">Erqi Wang, Director and <br/>
Chief Executive Officer</td><td style="width: 0.5%; font-weight: normal">&#160;</td>
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  <tr style="vertical-align: bottom; background-color: White">
    <td style="padding-left: 0.125in; text-indent: -0.125in; font-weight: bold; text-align: left">&#160;</td><td style="font-weight: normal">&#160;</td>
    <td style="font-weight: normal; text-align: center">&#160;</td><td style="font-weight: normal; text-align: center">&#160;</td><td style="font-weight: normal; text-align: left">&#160;</td><td style="font-weight: normal">&#160;</td>
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  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="padding-left: 0.125in; text-indent: -0.125in; font-weight: bold; text-align: left">Ziqiang Wang, Director and <br/>
Chief Financial Officer</td><td style="font-weight: normal">&#160;</td>
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</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: left; background-color: transparent">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent"><b>Agreements with
Named Executive Officers</b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">On January 14,
2020, we entered into employment agreements with our executive officers, Erqi Wang and Ziqiang Wang. Pursuant to the employment agreements,
we have agreed to employ each of our executive officers for an initial term of three years, which term shall be automatically extended
for successive 1-year terms unless either party gives the other party 1-month prior written notice to terminate the employment prior to
a term&#8217;s expiration. We may terminate the employment for cause, at any time, without notice or remuneration, for certain acts of
the executive officer, including but not limited to the commitments of any serious or persistent breach or non-observance of the terms
and conditions of the employment, conviction of a criminal offense, willful disobedience of a lawful and reasonable order, fraud or dishonesty,
receipt of bribery, or severe neglect of his or her duties. An executive officer may terminate his or her employment at any time with
a one-month prior written notice. Each executive officer has agreed to hold, both during and after the employment agreement expires, in
strict confidence and not to use or disclose to any person, corporation or other entity without written consent, any confidential information.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">We have entered
into directors&#8217; service contracts with our directors providing for benefits upon termination of employment.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent"></p><div>

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</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent"><b>&#160;</b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent"><b>Compensation
of Directors </b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">For the fiscal year ended September 30, 2023,
we accrued aggregate compensation for the directors of approximately $37,500, payable in cash.</p><div>
</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent"><b>Equity Incentive
Plan </b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">The Company has
not adopted any equity incentive plan.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: left; background-color: transparent"><b><i>C. Board Practices</i></b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: left; background-color: transparent"><b>Board of Directors</b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 36pt; background-color: transparent">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">Our board of directors
consists of five directors, including three independent directors. A director is not required to hold any shares in our company. A director
may vote with respect to any contract, proposed contract, or arrangement in which he or she is materially interested provided (1) such
director, if his interest in such contract or arrangement is material, has declared the nature of his interest at the earliest meeting
of the board at which it is practicable for him to do so, either specifically or by way of a general notice and (2) if such contract or
arrangement is a transaction with a related party, such transaction has been approved by the audit committee. A director may exercise
all the powers of the company to borrow money, mortgage its business, property and uncalled capital, and issue debentures or other securities
whenever money is borrowed or as security for any obligation of the company or of any third party. None of our directors has a service
contract with us that provides for benefits upon termination of service.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: left; background-color: transparent"><b>Committees of the
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</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 36pt; background-color: transparent">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">We have established
three committees under the board of directors: an audit committee, a compensation committee, and a nominating and corporate governance
committee. We have adopted a charter for each of the three committees. Each committee&#8217;s members and functions are described below.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 36pt; background-color: transparent"><b><i>&#160;</i></b></p><div>

</div><p style="font: bold 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white"><i>Audit Committee.</i>
Our audit committee consists of Yanru Guo, Jourdan B. Frain and Oliver St. Clair Franklin. Yanru Guo is the chairperson of our audit committee.
We have determined that each of Jourdan B. Frain, Oliver St. Clair Franklin and Yanru Guo satisfy the &#8220;independence&#8221; requirements
of the Nasdaq listing rules under and Rule 10A-3 under the Securities Exchange Act. Our board of directors also has determined that Yanru
Guo qualifies as an audit committee financial expert within the meaning of the SEC rules or possesses financial sophistication within
the meaning of the Nasdaq listing rules. The audit committee oversees our accounting and financial reporting processes and the audits
of the financial statements of our company. The audit committee is responsible for, among other things:</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">&#160;</p><div>

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</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: left; background-color: transparent">&#160;</p><div>

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    <td style="text-align: justify; font-weight: normal">&#160;</td>
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    <td style="text-align: justify; font-weight: normal">&#160;</td>
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</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent"><b><i>&#160;</i></b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent"></p><div>

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</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent"><b><i>&#160;</i></b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent"><b><i>Compensation
Committee</i></b>. Our compensation committee consists of Jourdan B. Frain, Oliver St. Clair Franklin and Yanru Guo. Yanru Guo is the
chairperson of our compensation committee. The compensation committee assists the board of directors in reviewing and approving the compensation
structure, including all forms of compensation, relating to our directors and executive officers. Our chief executive officer may not
be present at any committee meeting during which his compensation is deliberated. The compensation committee is responsible for, among
other things:</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">&#160;</p><div>

</div><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%">
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    <td style="text-align: justify; font-weight: normal">&#160;</td>
    <td style="text-align: justify; font-weight: normal">&#160;</td>
    <td style="text-align: justify; font-weight: normal">&#160;</td></tr>
  <tr style="vertical-align: top; background-color: Transparent">
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</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: left; background-color: transparent">&#160;</p><div>

</div><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%">
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</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 36pt; background-color: transparent">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent"><b><i>Nominating
and Corporate Governance Committee</i></b>. Our nominating and corporate governance committee consists of Jourdan B. Frain, Oliver St.
Clair Franklin, and Yanru Guo. Yanru Guo is the chairperson of our nominating and corporate governance committee. The nominating and corporate
governance committee assists the board of directors in selecting individuals qualified to become our directors and in determining the
composition of the board of directors and its committees. The nominating and corporate governance committee is responsible for, among
other things:</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">&#160;</p><div>

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    <td style="text-align: justify; font-weight: normal">&#160;</td>
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    <td style="text-align: justify; font-weight: normal">&#160;</td>
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  <tr style="vertical-align: top; background-color: Transparent">
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</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: left; background-color: transparent"><b>Duties of Directors</b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 36pt; background-color: transparent">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">Under Cayman Islands
law, all of our directors owe three types of duties to us: (i) statutory duties, (ii) fiduciary duties, and (iii) common law duties. The
Companies Act (As Revised) of the Cayman Islands imposes a number of statutory duties on a director. A Cayman Islands director&#8217;s
fiduciary duties are not codified; however, the courts of the Cayman Islands have held that a director owes the following fiduciary duties:
(a) a duty to act in what the director <i>bona fide</i> considers to be in the best interests of the company, (b) a duty to exercise their
powers for the purposes they were conferred, (c) a duty to avoid fettering his or her discretion in the future and (d) a duty to avoid
conflicts of interest and of duty. The common law duties owed by a director are those to act with skill, care and diligence that may reasonably
be expected of a person carrying out the same functions as are carried out by that director in relation to the company and, also, to act
with the skill, care and diligence in keeping with a standard of care commensurate with any particular skill they have which enables them
to meet a higher standard than a director without those skills. In fulfilling their duty of care to us, our directors must ensure compliance
with our memorandum and articles of association, as amended and restated from time to time. We have the right to seek damages if a duty
owed by any of our directors is breached.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent"><b>Qualification</b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: left; background-color: transparent">There is currently
no shareholding qualification for directors, although a shareholding qualification for directors may be fixed by our shareholders by ordinary
resolution.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: left; background-color: transparent">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent"><b>Insider Participation
Concerning Executive Compensation</b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">The board of directors
of the Company, which includes the Chairman of the board of directors, Mr. Erqi Wang, makes all determinations regarding executive officer
compensation. The Company first started hiring executives in January, 2020.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: left; background-color: transparent">&#160;</p><div>


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</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: left; background-color: transparent">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: left; background-color: transparent"><b>Terms of Directors
and Officers</b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 36pt; background-color: transparent">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">Each of our directors
holds office until a successor has been duly elected and qualified unless the director was appointed by the board of directors, in which
case such director holds office until the next following annual meeting of shareholders at which time such director is eligible for re-election.
All of our executive officers are appointed by and serve at the discretion of our board of directors.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">&#160;&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: left; background-color: transparent"><b><i>D. Employees</i></b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">See &#8220;Item
4. Information on the Company&#8212;B. Business Overview&#8212;Employees.&#8221;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: left; background-color: transparent"><b><i>E. Share Ownership</i></b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 36pt; background-color: transparent">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">The following table
sets forth information concerning the beneficial ownership within the meaning of Rule 13d-3 under the Exchange Act, of our Ordinary Shares
as of April 17, 2024 by:</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 54pt; text-align: justify; text-indent: -18pt; background-color: transparent">&#160;</p><div>

</div><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%">
  <tr style="vertical-align: top; background-color: Transparent">
    <td style="text-align: left; font-weight: normal; width: 0.25in">&#160;</td>
    <td style="text-align: left; font-weight: normal; width: 0.25in"><span style="font-size: 10pt">&#9679;</span></td>
    <td style="text-align: justify; font-weight: normal"><span style="font-size: 10pt">each of our directors and executive officers; and</span></td></tr>
  </table><div>
</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 54pt; text-align: justify; text-indent: -18pt; background-color: transparent">&#160;</p><div>

</div><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%">
  <tr style="vertical-align: top; background-color: Transparent">
    <td style="text-align: left; font-weight: normal; width: 0.25in">&#160;</td>
    <td style="text-align: left; font-weight: normal; width: 0.25in"><span style="font-size: 10pt">&#9679;</span></td>
    <td style="text-align: justify; font-weight: normal"><span style="font-size: 10pt">each person known to us to beneficially own more than 5.0% of our ordinary shares.</span></td></tr>
  </table><div>
</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: left; background-color: transparent">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">Beneficial ownership
includes voting or investment power with respect to the securities. Except as indicated below, and subject to applicable community property
laws, the persons named in the table have sole voting and investment power with respect to all Ordinary Shares shown as beneficially owned
by them. Percentage of beneficial ownership of each listed person is based on 156,547,100 Ordinary Shares outstanding as of April 17,
2024.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center; background-color: transparent">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">Information with
respect to beneficial ownership has been furnished by each director, officer, or beneficial owner of 5% or more of our Ordinary Shares.
Beneficial ownership is determined in accordance with the rules of the SEC and generally requires that such person have voting or investment
power with respect to securities. In computing the number of Ordinary Shares beneficially owned by a person listed below and the percentage
ownership of such person, Ordinary Shares underlying options, warrants, or convertible securities, held by each such person that are exercisable
or convertible within 60 days of the date of this Annual Report are deemed outstanding, but are not deemed outstanding for computing the
percentage ownership of any other person.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 36pt; background-color: transparent">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">The calculations
in the table below are based on 156,547,100 ordinary shares outstanding as of April 17, 2024.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 36pt; background-color: transparent">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">Beneficial ownership
is determined in accordance with the rules and regulations of the SEC. In computing the number of shares beneficially owned by a person
and the percentage ownership of that person, we have included shares that the person has the right to acquire within 60 days, including
through the exercise of any option, warrant, or other right or the conversion of any other security. These shares, however, are not included
in the computation of the percentage ownership of any other person.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 36pt; background-color: transparent">&#160;</p><div>

</div><table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font: 10pt Times New Roman, Times, Serif">
  <tr style="vertical-align: bottom">
    <td style="font-weight: normal; text-align: justify">&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="6" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid">Ordinary Shares<br/> Beneficially Owned</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td></tr>
  <tr style="vertical-align: bottom">
    <td style="font-weight: normal; text-align: justify">&#160;</td><td style="font-weight: normal; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="font-weight: normal; text-align: center; border-bottom: Black 1.5pt solid"><span style="font-size: 10pt"><b>Number
</b>&#160;</span></td><td style="padding-bottom: 1.5pt; font-weight: normal">&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
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  <tr style="vertical-align: bottom">
    <td style="font-weight: bold; text-align: justify">Directors and Executive Officers*:</td><td style="font-weight: normal">&#160;</td>
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  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
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  <tr style="vertical-align: bottom; background-color: White">
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    <td style="font-weight: normal; text-align: left">&#160;</td><td style="font-weight: normal; text-align: right">-</td><td style="font-weight: normal; text-align: left">&#160;</td><td style="font-weight: normal">&#160;</td>
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  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
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    <td style="font-weight: normal; text-align: left">&#160;</td><td style="font-weight: normal; text-align: right">107,126,140</td><td style="font-weight: normal; text-align: left">&#160;</td><td style="font-weight: normal">&#160;</td>
    <td style="font-weight: normal; text-align: left">&#160;</td><td style="font-weight: normal; text-align: right">68.43</td><td style="font-weight: normal; text-align: left">%</td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td style="font-weight: normal; text-align: justify; text-indent: -9pt; padding-left: 9pt">&#160;</td><td style="font-weight: normal">&#160;</td>
    <td style="font-weight: normal; text-align: left">&#160;</td><td style="font-weight: normal; text-align: right">&#160;</td><td style="font-weight: normal; text-align: left">&#160;</td><td style="font-weight: normal">&#160;</td>
    <td style="font-weight: normal; text-align: left">&#160;</td><td style="font-weight: normal; text-align: right">&#160;</td><td style="font-weight: normal; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font-weight: bold; text-align: justify; text-indent: -9pt; padding-left: 9pt">5% Shareholders**:</td><td style="font-weight: normal">&#160;</td>
    <td style="font-weight: normal; text-align: left">&#160;</td><td style="font-weight: normal; text-align: right">&#160;</td><td style="font-weight: normal; text-align: left">&#160;</td><td style="font-weight: normal">&#160;</td>
    <td style="font-weight: normal; text-align: left">&#160;</td><td style="font-weight: normal; text-align: right">&#160;</td><td style="font-weight: normal; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td style="font-weight: normal; text-align: justify; text-indent: -9pt; padding-left: 9pt">Jolly Harmony Enterprises Limited</td><td style="font-weight: normal">&#160;</td>
    <td style="font-weight: normal; text-align: left">&#160;</td><td style="font-weight: normal; text-align: right">95,381,140</td><td style="font-weight: normal; text-align: left">&#160;</td><td style="font-weight: normal">&#160;</td>
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  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font-weight: normal; text-align: justify; text-indent: -9pt; padding-left: 9pt"><span style="font-size: 10pt">Gorgeous Abundant Enterprises Limited<sup>(2)</sup> <span style="font-family: Times New Roman, Times, Serif">&#160;&#160;</span></span></td><td style="font-weight: normal">&#160;</td>
    <td style="font-weight: normal; text-align: left">&#160;</td><td style="font-weight: normal; text-align: right">11,596,500</td><td style="font-weight: normal; text-align: left">&#160;</td><td style="font-weight: normal">&#160;</td>
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  <tr style="vertical-align: bottom; background-color: White">
    <td style="font-weight: normal; text-align: justify; text-indent: -9pt; padding-left: 9pt">Er Pu International Limited</td><td style="font-weight: normal">&#160;</td>
    <td style="font-weight: normal; text-align: left">&#160;</td><td style="font-weight: normal; text-align: right">11,745,000</td><td style="font-weight: normal; text-align: left">&#160;</td><td style="font-weight: normal">&#160;</td>
    <td style="font-weight: normal; text-align: left">&#160;</td><td style="font-weight: normal; text-align: right">7.50</td><td style="font-weight: normal; text-align: left">%</td></tr>
  </table><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center; background-color: transparent">&#160;&#160;</p><div>

</div><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%">
  <tr style="vertical-align: top; background-color: Transparent">
    <td style="width: 0.25in; text-align: left; font-weight: normal"><span style="font-size: 10pt">*</span></td>
    <td style="text-align: justify; font-weight: normal"><span style="font-size: 10pt">Unless otherwise indicated, the business address of each of the individuals is No.33, Lingxiang Road, Wujin District, Changzhou City, Jiangsu Province, PRC.</span></td></tr>
  </table><div>

</div><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%">
  <tr style="vertical-align: top; background-color: Transparent">
    <td style="width: 0.25in; text-align: left; font-weight: normal"><span style="font-size: 10pt">**</span></td>
    <td style="text-align: justify; font-weight: normal"><span style="font-size: 10pt">The principal office of each of the 5% beneficial owners are located at Vistra Corporate Services Centre, Wickhams Cay II, Road Town, Tortola, VG1110, British Virgin Islands.</span></td></tr>
  </table><div>

</div><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
  <tr style="vertical-align: top; background-color: Transparent">
    <td style="width: 0.25in; text-align: left; font-weight: normal"><span style="font-size: 10pt">(1)&#160;</span></td>
    <td style="text-align: justify; font-weight: normal"><span style="font-size: 10pt">Erqi Wang, our CEO and chairman of the Board, beneficially owns 95,381,140 Ordinary Shares through his 100% ownership of Jolly Harmony Enterprises Limited, and beneficially owns 11,745,000 Ordinary Shares through his 67% ownership of Er Pu International Limited. </span></td></tr>
  </table><div>

</div><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
  <tr style="vertical-align: top; background-color: Transparent">
    <td style="width: 0.25in; text-align: left; font-weight: normal"><span style="font-size: 10pt">(2)&#160;</span></td>
    <td style="text-align: justify; font-weight: normal"><span style="font-size: 10pt">Gorgeous Abundant Enterprises Limited is wholly-owned
and controlled by Jin Xiao, who beneficially and indirectly owns 11,596,500 Ordinary Shares of the Company through Gorgeous Abundant
Enterprises Limited.</span></td></tr>
  </table><div>
</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: left; background-color: transparent">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: left; background-color: transparent">We are not aware of
any arrangement that may, at a subsequent date, result in a change of control of our Company.&#160;&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: left; background-color: transparent">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: left; background-color: transparent"></p><div>

</div><!-- Field: Page; Sequence: 106; Value: 1 --><div>
    </div><div style="margin-top: 12pt; margin-bottom: 6pt; border-bottom: Black 1.5pt solid"><p style="font: 10pt Times New Roman, Times, Serif; text-align: center; margin-top: 0pt; margin-bottom: 0pt"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->101<!-- Field: /Sequence --></p></div><div>
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</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: left; background-color: transparent">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent"><b><i>F. Disclosure
of a registrant&#8217;s action to recover erroneously awarded compensation.</i></b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: left; background-color: transparent">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">During and after
the last completed fiscal year ended September 30, 2023, the Company was not required to prepare an accounting restatement, or any accounting
restatement that required recovery of erroneously awarded compensation pursuant to the Company&#8217;s compensation recovery policy required
by the Nasdaq listing rules, and there was no outstanding balance as of the end of the last completed fiscal year of erroneously awarded
compensation to be recovered from the application of the policy to any prior restatement.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: left; background-color: transparent">&#160;</p><div>

</div><div><a id="a_011"></a></div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent"><b>ITEM 7 MAJOR
SHAREHOLDERS AND RELATED PARTY TRANSACTIONS</b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent"><b><i>A. Major
Shareholders</i></b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 36pt; background-color: transparent">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">See &#8220;Item
6. Directors, Senior Management and Employees&#8212;E. Share Ownership.&#8221;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">&#160;&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent"><b><i>B. Related
Party Transactions </i></b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">During the last
three years, we have engaged in the following transactions with our directors, executive officers, or holders of more than 5% of our outstanding
share capital and their affiliates, which we refer to as our related parties:</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent"><b>Contractual
Arrangements with WFOE, Changzhou Zhongjin and its Shareholders</b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">We conduct our
manufacturing business through Changzhou Zhongjin, a VIE that we control through a series of contractual arrangements between our PRC
subsidiary WFOE, Changzhou Zhongjin, and its shareholders. The VIE Agreements are designed so that the operations of the VIE are solely
for the benefit of WFOE and ultimately, the Company. As such, under the U.S. GAAP, the Company is deemed to have a controlling financial
interest in, and be the primary beneficiary of, the VIE for accounting purposes only and must consolidate the VIE because it met the conditions
under the U.S. GAAP to consolidate the VIE. For a description of these contractual arrangements, see &#8220;Item 4. Information on the
Company-B. Business Overview&#8212;Corporate History and Structure.&#8221;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent"><b>Other Transactions
with Related Parties</b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">&#160;</p><div>

</div><p style="text-align: left; font: normal 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><span style="font-size: 10pt"><b><i>a. Accounts receivable, net - related parties</i></b></span></p><div>


</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">&#160;</p><div>

</div><table cellpadding="0" cellspacing="0" style="font: 9pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%">
  <tr style="font: 9pt Times New Roman, Times, Serif; vertical-align: bottom">
    <td style="font: bold 9pt Times New Roman, Times, Serif; text-align: left; border-bottom: Black 1.5pt solid"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">Name</span></td><td style="font: bold 9pt Times New Roman, Times, Serif; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td>
    <td style="font: bold 9pt Times New Roman, Times, Serif; text-align: center; border-bottom: Black 1.5pt solid"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">Related
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  <tr style="font: 9pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(204,238,255)">
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  <tr style="font: 9pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: White">
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  <tr style="font: 9pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(204,238,255)">
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    <td style="font: normal 9pt Times New Roman, Times, Serif; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">An
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    <td style="font: normal 9pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td style="font: normal 9pt Times New Roman, Times, Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">-</span></td><td style="font: normal 9pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td></tr>
  <tr style="font: 9pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: White">
    <td style="font: normal 9pt Times New Roman, Times, Serif; text-align: left; text-indent: -9pt; padding-left: 9pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">Zhongjin
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    <td style="font: normal 9pt Times New Roman, Times, Serif; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">An
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    <td style="font: normal 9pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td style="font: normal 9pt Times New Roman, Times, Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">-</span></td><td style="font: normal 9pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td></tr>
  <tr style="font: 9pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font: normal 9pt Times New Roman, Times, Serif; text-align: left; text-indent: -9pt; padding-left: 9pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">Zhongjin
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    <td style="font: normal 9pt Times New Roman, Times, Serif; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">An
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  <tr style="font: 9pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: White">
    <td style="font: normal 9pt Times New Roman, Times, Serif; text-align: left; padding-bottom: 1.5pt; text-indent: -9pt; padding-left: 9pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">Zhongjiankanglu
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    <td style="font: normal 9pt Times New Roman, Times, Serif; text-align: center; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">An
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  <tr style="font: 9pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(204,238,255)">
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  </table><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">&#160;</p><div>

</div><p style="text-align: left; font: normal 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><span style="font-size: 10pt"><b><i>b. Due from related parties</i></b></span></p><div>


</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 18pt; text-align: justify; background-color: transparent">&#160;</p><div>

</div><table cellpadding="0" cellspacing="0" style="font: 9pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%">
  <tr style="font: 9pt Times New Roman, Times, Serif; vertical-align: bottom">
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  <tr style="font: 9pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(204,238,255)">
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  <tr style="font: 9pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font: normal 9pt Times New Roman, Times, Serif; text-align: left; padding-bottom: 1.5pt; text-indent: -9pt; padding-left: 9pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">Other</span></td><td style="font: normal 9pt Times New Roman, Times, Serif; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td>
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  <tr style="font: 9pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: White">
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  </table><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">The Company advanced
cash to related parties for business purpose and recorded advances as due from related parties in the consolidated financial statements.
Such advances were non-interest bearing and due upon demand.&#160;&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent"></p><div>

</div><!-- Field: Page; Sequence: 107; Value: 1 --><div>
    </div><div style="margin-top: 12pt; margin-bottom: 6pt; border-bottom: Black 1.5pt solid"><p style="font: 10pt Times New Roman, Times, Serif; text-align: center; margin-top: 0pt; margin-bottom: 0pt"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->102<!-- Field: /Sequence --></p></div><div>
    </div><div style="break-before: page; margin-top: 6pt; margin-bottom: 12pt"><p style="margin: 0pt">&#160;</p></div><div>
    </div><!-- Field: /Page --><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">&#160;</p><div>

</div><p style="text-align: left; font: normal 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><span style="font-size: 10pt"><b><i>c. Due to related parties</i></b></span></p><div>


</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: left; background-color: transparent">&#160;</p><div>

</div><table cellpadding="0" cellspacing="0" style="font: 9pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%">
  <tr style="font: 9pt Times New Roman, Times, Serif; vertical-align: bottom">
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    <td style="font: bold 9pt Times New Roman, Times, Serif; text-align: center; border-bottom: Black 1.5pt solid"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">Related
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  <tr style="font: 9pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(204,238,255)">
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    <td style="font: normal 9pt Times New Roman, Times, Serif; width: 25%; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">An
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    <td style="font: normal 9pt Times New Roman, Times, Serif; width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">$</span></td><td style="font: normal 9pt Times New Roman, Times, Serif; width: 9%; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">-</span></td><td style="font: normal 9pt Times New Roman, Times, Serif; width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td style="font: normal 9pt Times New Roman, Times, Serif; width: 1%"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td>
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    <td style="font: normal 9pt Times New Roman, Times, Serif; width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">$</span></td><td style="font: normal 9pt Times New Roman, Times, Serif; width: 9%; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">-</span></td><td style="font: normal 9pt Times New Roman, Times, Serif; width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td></tr>
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    <td style="font: normal 9pt Times New Roman, Times, Serif; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">An
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  <tr style="font: 9pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(204,238,255)">
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    <td style="padding-bottom: 1.5pt; font: normal 9pt Times New Roman, Times, Serif; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">An
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  <tr style="font: 9pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: White">
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    <td style="font: normal 9pt Times New Roman, Times, Serif; border-bottom: Black 4pt double; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">$</span></td><td style="font: normal 9pt Times New Roman, Times, Serif; border-bottom: Black 4pt double; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">118,066</span></td><td style="font: normal 9pt Times New Roman, Times, Serif; padding-bottom: 4pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td style="font: normal 9pt Times New Roman, Times, Serif; padding-bottom: 4pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td>
    <td style="font: normal 9pt Times New Roman, Times, Serif; border-bottom: Black 4pt double; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">$</span></td><td style="font: normal 9pt Times New Roman, Times, Serif; border-bottom: Black 4pt double; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">6,378</span></td><td style="font: normal 9pt Times New Roman, Times, Serif; padding-bottom: 4pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td></tr>
  </table><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: left; background-color: transparent">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">Balance due to
related parties was comprised of advances from entities controlled by the Company&#8217;s CEO and used for working capital during the
Company&#8217;s normal course of business. These advances are non-interest bearing and due on demand.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">&#160;</p><div>

</div><p style="text-align: left; font: normal 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><span style="font-size: 10pt"><b><i>d. Deferred revenue &#8211; related parties</i></b></span></p><div>


</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 36pt; text-align: justify; background-color: transparent">&#160;</p><div>

</div><table cellpadding="0" cellspacing="0" style="font: 9pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%">
  <tr style="font: 9pt Times New Roman, Times, Serif; vertical-align: bottom">
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    <td style="font: bold 9pt Times New Roman, Times, Serif; text-align: center; border-bottom: Black 1.5pt solid"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">Related
    party relationship</span></td><td style="font: bold 9pt Times New Roman, Times, Serif; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td>
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    2023</span></td><td style="font: bold 9pt Times New Roman, Times, Serif; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td style="font: bold 9pt Times New Roman, Times, Serif; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td>
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    2022</span></td><td style="font: bold 9pt Times New Roman, Times, Serif; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td style="font: bold 9pt Times New Roman, Times, Serif; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td>
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    2021</span></td><td style="font: bold 9pt Times New Roman, Times, Serif; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td></tr>
  <tr style="font: 9pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font: normal 9pt Times New Roman, Times, Serif; width: 38%; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">Jin
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    <td style="font: normal 9pt Times New Roman, Times, Serif; width: 25%; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">An
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    <td style="font: normal 9pt Times New Roman, Times, Serif; width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">$</span></td><td style="font: normal 9pt Times New Roman, Times, Serif; width: 9%; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;&#160;&#160;&#160;&#160;-</span></td><td style="font: normal 9pt Times New Roman, Times, Serif; width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td></tr>
  <tr style="font: 9pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: White">
    <td style="font: normal 9pt Times New Roman, Times, Serif; text-align: left; text-indent: -7.1pt; padding-left: 7.1pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">Zhongjiankanglu
    Industrial Development (Shanghai) Co., Ltd.</span></td><td style="font: normal 9pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td>
    <td style="font: normal 9pt Times New Roman, Times, Serif; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">An
    entity controlled by the CEO</span></td><td style="font: normal 9pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td>
    <td style="font: normal 9pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td style="font: normal 9pt Times New Roman, Times, Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">1,371</span></td><td style="font: normal 9pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td style="font: normal 9pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td>
    <td style="font: normal 9pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td style="font: normal 9pt Times New Roman, Times, Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">-</span></td><td style="font: normal 9pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td style="font: normal 9pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td>
    <td style="font: normal 9pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td style="font: normal 9pt Times New Roman, Times, Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">-</span></td><td style="font: normal 9pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td></tr>
  <tr style="font: 9pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font: normal 9pt Times New Roman, Times, Serif; text-align: left; padding-bottom: 1.5pt; text-indent: -7.1pt; padding-left: 7.1pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">Zhongjin
    Jingau Rehabilitation Equipment (Beijing) Co. Ltd.</span></td><td style="font: normal 9pt Times New Roman, Times, Serif; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td>
    <td style="font: normal 9pt Times New Roman, Times, Serif; text-align: center; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">An
    entity controlled by the CEO</span></td><td style="font: normal 9pt Times New Roman, Times, Serif; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td>
    <td style="font: normal 9pt Times New Roman, Times, Serif; border-bottom: Black 1.5pt solid; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td style="font: normal 9pt Times New Roman, Times, Serif; border-bottom: Black 1.5pt solid; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">325</span></td><td style="font: normal 9pt Times New Roman, Times, Serif; padding-bottom: 1.5pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td style="font: normal 9pt Times New Roman, Times, Serif; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td>
    <td style="font: normal 9pt Times New Roman, Times, Serif; border-bottom: Black 1.5pt solid; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td style="font: normal 9pt Times New Roman, Times, Serif; border-bottom: Black 1.5pt solid; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">-</span></td><td style="font: normal 9pt Times New Roman, Times, Serif; padding-bottom: 1.5pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td style="font: normal 9pt Times New Roman, Times, Serif; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td>
    <td style="font: normal 9pt Times New Roman, Times, Serif; border-bottom: Black 1.5pt solid; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td style="font: normal 9pt Times New Roman, Times, Serif; border-bottom: Black 1.5pt solid; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">-</span></td><td style="font: normal 9pt Times New Roman, Times, Serif; padding-bottom: 1.5pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td></tr>
  <tr style="font: 9pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: White">
    <td style="font: normal 9pt Times New Roman, Times, Serif; text-align: left; padding-bottom: 4pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">Total
    deferred revenue &#8211; related parties</span></td><td style="font: normal 9pt Times New Roman, Times, Serif; padding-bottom: 4pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td>
    <td style="font: normal 9pt Times New Roman, Times, Serif; text-align: center; padding-bottom: 4pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td style="font: normal 9pt Times New Roman, Times, Serif; padding-bottom: 4pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td>
    <td style="font: normal 9pt Times New Roman, Times, Serif; border-bottom: Black 4pt double; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">$</span></td><td style="font: normal 9pt Times New Roman, Times, Serif; border-bottom: Black 4pt double; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">119,120</span></td><td style="font: normal 9pt Times New Roman, Times, Serif; padding-bottom: 4pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td style="font: normal 9pt Times New Roman, Times, Serif; padding-bottom: 4pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td>
    <td style="font: normal 9pt Times New Roman, Times, Serif; border-bottom: Black 4pt double; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">$</span></td><td style="font: normal 9pt Times New Roman, Times, Serif; border-bottom: Black 4pt double; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">-</span></td><td style="font: normal 9pt Times New Roman, Times, Serif; padding-bottom: 4pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td style="font: normal 9pt Times New Roman, Times, Serif; padding-bottom: 4pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td>
    <td style="font: normal 9pt Times New Roman, Times, Serif; border-bottom: Black 4pt double; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">$</span></td><td style="font: normal 9pt Times New Roman, Times, Serif; border-bottom: Black 4pt double; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">-</span></td><td style="font: normal 9pt Times New Roman, Times, Serif; padding-bottom: 4pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td></tr>
  </table><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">&#160;</p><div>

</div><p style="text-align: left; font: normal 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><span style="font-size: 10pt"><b><i>e. Revenue from related parties</i></b></span></p><div>


</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 36pt; text-align: left; background-color: transparent">&#160;</p><div>

</div><table cellpadding="0" cellspacing="0" style="font: 9pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%">
  <tr style="font: 9pt Times New Roman, Times, Serif; vertical-align: bottom">
    <td style="font: normal 9pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td style="font: normal 9pt Times New Roman, Times, Serif; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td>
    <td style="font: normal 9pt Times New Roman, Times, Serif; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td style="font: bold 9pt Times New Roman, Times, Serif; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td>
    <td colspan="10" style="font: bold 9pt Times New Roman, Times, Serif; text-align: center; border-bottom: Black 1.5pt solid"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">For
    the Years Ended<br/> September 30,</span></td><td style="font: bold 9pt Times New Roman, Times, Serif; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td></tr>
  <tr style="font: 9pt Times New Roman, Times, Serif; vertical-align: bottom">
    <td style="font: bold 9pt Times New Roman, Times, Serif; text-align: left; border-bottom: Black 1.5pt solid"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">Name</span></td><td style="font: bold 9pt Times New Roman, Times, Serif; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td>
    <td style="font: bold 9pt Times New Roman, Times, Serif; text-align: center; border-bottom: Black 1.5pt solid"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">Related
    party relationship</span></td><td style="font: bold 9pt Times New Roman, Times, Serif; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td>
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  <tr style="font: 9pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font: normal 9pt Times New Roman, Times, Serif; width: 38%; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">Jiangsu
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    <td style="font: normal 9pt Times New Roman, Times, Serif; width: 25%; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">An
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    <td style="font: normal 9pt Times New Roman, Times, Serif; width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">$</span></td><td style="font: normal 9pt Times New Roman, Times, Serif; width: 9%; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">858,743</span></td><td style="font: normal 9pt Times New Roman, Times, Serif; width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td style="font: normal 9pt Times New Roman, Times, Serif; width: 1%"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td>
    <td style="font: normal 9pt Times New Roman, Times, Serif; width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">$</span></td><td style="font: normal 9pt Times New Roman, Times, Serif; width: 9%; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">737,450</span></td><td style="font: normal 9pt Times New Roman, Times, Serif; width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td style="font: normal 9pt Times New Roman, Times, Serif; width: 1%"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td>
    <td style="font: normal 9pt Times New Roman, Times, Serif; width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">$</span></td><td style="font: normal 9pt Times New Roman, Times, Serif; width: 9%; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">578,302</span></td><td style="font: normal 9pt Times New Roman, Times, Serif; width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td></tr>
  <tr style="font: 9pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: White">
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  <tr style="font: 9pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(204,238,255)">
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  <tr style="font: 9pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: White">
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    <td style="font: normal 9pt Times New Roman, Times, Serif; text-align: center; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">An
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  <tr style="font: 9pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font: normal 9pt Times New Roman, Times, Serif; text-align: left; padding-bottom: 4pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">Total
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  </table><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">&#160;</p><div>

</div><p style="text-align: left; font: normal 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><span style="font-size: 10pt"><b><i>f. Purchases from a related party</i></b></span></p><div>


</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: left; background-color: transparent">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">The Company made
purchases from related parties that are controlled by the Company&#8217;s Chairman and CEO, in the total amount of $Nil and $14,220 and
$48,099, for the period of fiscal years 2023, 2022 and 2021, respectively.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: left; background-color: transparent">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: left; background-color: transparent"></p><div>

</div><!-- Field: Page; Sequence: 108; Value: 1 --><div>
    </div><div style="margin-top: 12pt; margin-bottom: 6pt; border-bottom: Black 1.5pt solid"><p style="font: 10pt Times New Roman, Times, Serif; text-align: center; margin-top: 0pt; margin-bottom: 0pt"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->103<!-- Field: /Sequence --></p></div><div>
    </div><div style="break-before: page; margin-top: 6pt; margin-bottom: 12pt"><p style="margin: 0pt">&#160;</p></div><div>
    </div><!-- Field: /Page --><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: left; background-color: transparent">&#160;</p><div>

</div><p style="text-align: left; font: normal 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><span style="font-size: 10pt"><b><i>g. Loan guarantee provided by related parties</i></b></span></p><div>


</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 36pt; text-align: justify; background-color: transparent">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">On April 22, 2020,
Changzhou Zhongjin signed a loan agreement with Bank of China to borrow RMB 5.0 million ($762,500) as working capital for one year, with
a maturity date of April 21, 2021. The loan was subsequently fully repaid upon maturity in April 2021. In connection with the loan, a
related party, the Company&#8217;s major shareholders Mr. Erqi Wang and his wife, signed a joint guarantee agreement with Bank of China
to provide a guarantee on a maximum RMB 5.0 million ($762,500) of loans that the Company may borrow from Bank of China for a period of
two years.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">On May 11, 2020,
Changzhou Zhongjin signed a loan agreement with Bank of Jiangsu to borrow RMB 10.0 million ($1,525,000) as working capital for one year,
with a maturity date of May 10, 2021. The loan had a fixed interest rate of 4.35% per annum. The loan was subsequently fully repaid upon
maturity in May 2021. In connection with the borrowings with Bank of Jiangsu, a related party, Changzhou Zhongjian Kanglu Information
Technology Co., Ltd, signed a guarantee agreement with Bank of Jiangsu to provide a guarantee on a maximum RMB 33 million ($5.0 million)
of loans that the Company may borrow from Jiangsu Bank during the period of April 30, 2020 to April 29, 2021.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">On March 23, 2020,
Taizhou Zhongjin signed a line of credit agreement with Nanjing Bank Taizhou Branch to borrow up to RMB 3 million ($440,962) as working
capital for one year, with a maturity date of March 22, 2021. Taizhou Zhongjin made its first withdrawal in an amount of RMB 1 million
($146,988) on March 27, 2020 and second withdrawal in an amount of RMB 2 million ($293,974) on April 13, 2020. Of the RMB 3 million loan,
RMB 2.99 million ($439,493) was repaid to Nanjing Bank on October 13, 2020 and the remaining RMB 10,000 ($1,469) was repaid on the maturity
date. In connection with the loans, the Company&#8217;s major shareholder, Mr. Erqi Wang, signed guarantee agreements with the banks to
provide personal credit guarantee for these loans, and the Company&#8217;s related party, Changzhou Zhongjian Kanglu Information Technology
Co., Ltd., also signed a pledge agreement with ABC bank for these loans.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">On March 31, 2023,
Changzhou Zhongjin signed a loan agreement with Bank of Jiangsu to borrow RMB 10.0 million ($1,456,000) as working capital for one year,
with a maturity date of March 28, 2024. The loan had a fixed interest rate of 3.65% per annum. The loan was paid off in May 2023. In connection
with the loan, the Company&#8217;s major shareholder, Mr. Erqi Wang, signed a maximum guarantee agreement with Bank of Jiangsu to provide
personal credit guarantees for loans that the Company may borrow from Bank of Jiangsu. Changzhou Zhongjian Kanglu Information Technology
Co., Ltd, also signed a maximum guarantee agreement with Bank of Jiangsu and a maximum pledge agreement with Bank of Jiangsu.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent"><b>Employment Agreements</b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 36pt; background-color: transparent">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">See &#8220;Item
6. Directors, Senior Management and Employees-C. Board Practices&#8212;Agreements with Named Executive Officers.&#8221;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent"><b>Share Incentive
Plan</b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 36pt; background-color: transparent">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">Not applicable.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent"><b><i>C. Interests
of Experts and Counsel</i></b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 36pt; background-color: transparent">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">Not applicable.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">&#160;</p><div>

</div><div><a id="a_012"></a></div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent"><b>ITEM 8. FINANCIAL
INFORMATION </b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: left; background-color: transparent"><b><i>A. Consolidated
Statements and Other Financial Information</i></b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 36pt; background-color: transparent">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">We have appended
consolidated financial statements filed as part of this Annual Report.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent"><b>Legal Proceedings</b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 36pt; background-color: transparent">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">See &#8220;Item
4. Information on the Company&#8212;B. Business Overview&#8212;Legal Proceedings.&#8221;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 36pt; background-color: transparent">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 36pt; background-color: transparent"></p><div>

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    </div><div style="break-before: page; margin-top: 6pt; margin-bottom: 12pt"><p style="margin: 0pt">&#160;</p></div><div>
    </div><!-- Field: /Page --><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 36pt; background-color: transparent">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent"><b>Dividend Policy</b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 36pt; background-color: transparent">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">We intend to keep
any future earnings to finance the expansion of our business, and we do not anticipate that any cash dividends will be paid in the foreseeable
future.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 36pt; background-color: transparent">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">Under Cayman Islands
law, a Cayman Islands company may pay a dividend on its shares out of either profit or share premium amount, provided that in no circumstances
may a dividend be paid if this would result in the company being unable to pay its debts due in the ordinary course of business.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 36pt; background-color: transparent">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">If we determine
to pay dividends on any of our Ordinary Shares in the future, as a holding company, we will be dependent on receipt of funds from our
Hong Kong subsidiary, Zhongjin HK.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 36pt; background-color: transparent">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">Current PRC regulations
permit our indirect PRC subsidiary to pay dividends to Zhongjin HK only out of its accumulated profits, if any, determined in accordance
with Chinese accounting standards and regulations. In addition, each of our PRC operating entities is required to set aside at least 10%
of its after-tax profits each year, if any, to fund a statutory reserve until such reserve reaches 50% of its registered capital. Although
the statutory reserves can be used, among other ways, to increase the registered capital and eliminate future losses in excess of retained
earnings of the respective companies, the reserve funds are not distributable as cash dividends except in the event of liquidation.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 36pt; background-color: transparent">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">The PRC government
also imposes controls on the conversion of RMB into foreign currencies and the remittance of currencies out of the PRC. Therefore, we
may experience difficulties in completing the administrative procedures necessary to obtain and remit foreign currency for the payment
of dividends from our profits, if any. Furthermore, if our subsidiaries and affiliates in the PRC incur debt on their own in the future,
the instruments governing the debt may restrict their ability to pay dividends or make other payments. If we or our subsidiaries are unable
to receive all of the revenues from our operations through the current contractual arrangements, we may be unable to pay dividends on
our Ordinary Shares.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 36pt; background-color: transparent">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">Cash dividends,
if any, on our Ordinary Shares will be paid in U.S. dollars. Zhongjin HK may be considered a non-resident enterprise for tax purposes,
so that any dividends WFOE pays to Zhongjin HK may be regarded as China-sourced income and as a result may be subject to PRC withholding
tax at a rate of up to 10%. See &#8220;Item 10. Additional Information&#8212;E. Taxation&#8212;People&#8217;s Republic of China Enterprise
Taxation.&#8221;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 36pt; background-color: transparent">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">In order for us
to pay dividends to our shareholders, we will rely on payments made from Changzhou Zhongjin to WFOE, pursuant to contractual arrangements
between them, and the distribution of such payments to Zhongjin HK as dividends from WFOE. Certain payments from our Changzhou Zhongjin
to WFOE are subject to PRC taxes, including VAT, urban maintenance and construction tax, educational surcharges. In addition, if Changzhou
Zhongjin or its subsidiaries or branches incur debt on their own behalves in the future, the instruments governing the debt may restrict
its ability to pay dividends or make other distributions to us.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 36pt; background-color: transparent">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">Pursuant to the
Arrangement between mainland China and the Hong Kong Special Administrative Region for the Avoidance of Double Taxation and Tax Evasion
on Income, or the Double Tax Avoidance Arrangement, the 10% withholding tax rate may be lowered to 5% if a Hong Kong resident enterprise
owns at least 25% of a PRC project. However, the 5% withholding tax rate does not automatically apply and certain requirements must be
satisfied, including without limitation that (a) the Hong Kong project must be the beneficial owner of the relevant dividends; and (b)
the Hong Kong project must directly hold no less than 25% share ownership in the PRC project during the 12 consecutive months preceding
its receipt of the dividends. In current practice, a Hong Kong project must obtain a tax resident certificate from the Hong Kong tax authority
to apply for the 5% lower PRC withholding tax rate. As the Hong Kong tax authority will issue such a tax resident certificate on a case-by-case
basis, we cannot assure you that we will be able to obtain the tax resident certificate from the relevant Hong Kong tax authority and
enjoy the preferential withholding tax rate of 5% under the Double Taxation Arrangement with respect to dividends to be paid by our WFOE,
to its immediate holding company, Zhongjin HK. As of the date of this Annual Report, we have not applied for the tax resident certificate
from the relevant Hong Kong tax authority. Zhongjin HK intends to apply for the tax resident certificate when WFOE plans to declare and
pay dividends to Zhongjin HK.&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 36pt; background-color: transparent">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent"><b><i>B. Significant
Changes</i></b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 36pt; background-color: transparent">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">Except as disclosed
elsewhere in this Annual Report, we have not experienced any significant changes since the date of our audited consolidated financial
statements included in this Annual Report.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent"></p><div>

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    </div><div style="break-before: page; margin-top: 6pt; margin-bottom: 12pt"><p style="margin: 0pt">&#160;</p></div><div>
    </div><!-- Field: /Page --><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">&#160;</p><div>

</div><div><a id="a_013"></a></div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: left; background-color: transparent"><b>ITEM 9. THE OFFER
AND LISTING</b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: left; background-color: transparent"><b><i>A. Offer and
Listing Details</i></b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 36pt; background-color: transparent">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">Our Ordinary Shares
are listed on the Nasdaq Capital Market under the symbol &#8220;ZJYL.&#8221;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: left; background-color: transparent"><b><i>B. Plan of Distribution</i></b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 36pt; background-color: transparent">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">Not applicable.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: left; background-color: transparent"><b><i>C. Markets</i></b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 36pt; background-color: transparent">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">Our Ordinary Shares
are listed on the Nasdaq Capital Market under the symbol &#8220;ZJYL.&#8221;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: left; background-color: transparent"><b><i>D. Selling Shareholders</i></b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">Not applicable.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: left; background-color: transparent"><b><i>E. Dilution</i></b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 36pt; background-color: transparent">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">Not applicable.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 36pt; background-color: transparent">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: left; background-color: transparent"><b><i>F. Expenses
of the Issue</i></b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 36pt; background-color: transparent">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">Not applicable.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">&#160;</p><div>

</div><div><a id="a_014"></a></div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: left; background-color: transparent"><b>ITEM 10. ADDITIONAL
INFORMATION</b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: left; background-color: transparent"><b><i>A. Share Capital</i></b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 36pt; background-color: transparent">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">Not applicable.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: left; background-color: transparent"><b><i>B. Memorandum
and Articles of Association</i></b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 36pt; background-color: transparent">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">A copy of our memorandum
and articles of association is filed as an exhibit to the registration statement of which this prospectus is a part (and which is referred
to in this section as, respectively, the &#8220;memorandum&#8221; and the &#8220;articles&#8221;).</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">We were incorporated
on January 14, 2020 as an exempted company with limited liability under the Companies Act (As Revised) of the Cayman Islands, or the &#8220;Cayman
Islands Companies Act&#8221;. A Cayman Islands exempted company:</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">&#160;</p><div>

</div><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
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    <td style="width: 0.25in; text-align: justify; font-weight: normal">&#160;</td>
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</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: left; background-color: transparent">&#160;</p><div>

</div><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
  <tr style="vertical-align: top; background-color: Transparent">
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    <td style="width: 0.25in; text-align: left; font-weight: normal"><span style="font-size: 10pt">&#9679;</span></td>
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</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: left; background-color: transparent">&#160;</p><div>

</div><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
  <tr style="vertical-align: top; background-color: Transparent">
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</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: left; background-color: transparent">&#160;</p><div>

</div><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
  <tr style="vertical-align: top; background-color: Transparent">
    <td style="width: 0.25in; text-align: justify; font-weight: normal">&#160;</td>
    <td style="width: 0.25in; text-align: left; font-weight: normal"><span style="font-size: 10pt">&#9679;</span></td>
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</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: left; background-color: transparent">&#160;</p><div>

</div><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
  <tr style="vertical-align: top; background-color: Transparent">
    <td style="width: 0.25in; text-align: justify; font-weight: normal">&#160;</td>
    <td style="width: 0.25in; text-align: left; font-weight: normal"><span style="font-size: 10pt">&#9679;</span></td>
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</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: left; background-color: transparent">&#160;</p><div>

</div><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
  <tr style="vertical-align: top; background-color: Transparent">
    <td style="width: 0.25in; text-align: justify; font-weight: normal">&#160;</td>
    <td style="width: 0.25in; text-align: left; font-weight: normal"><span style="font-size: 10pt">&#9679;</span></td>
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</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: left; background-color: transparent">&#160;</p><div>

</div><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
  <tr style="vertical-align: top; background-color: Transparent">
    <td style="width: 0.25in; text-align: justify; font-weight: normal">&#160;</td>
    <td style="width: 0.25in; text-align: left; font-weight: normal"><span style="font-size: 10pt">&#9679;</span></td>
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</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: left; background-color: transparent">&#160;</p><div>

</div><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
  <tr style="vertical-align: top; background-color: Transparent">
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</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: left; background-color: transparent">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent"><b>Ordinary Shares</b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">All of our issued
and outstanding Ordinary Shares are fully paid and non-assessable. Our Ordinary Shares are issued in registered form, and are issued when
registered in our register of members. Unless the Board of Directors determines otherwise, each holder of our Ordinary Shares will not
receive a certificate in respect of such Ordinary Shares. Our shareholders who are non-residents of the Cayman Islands may freely hold
and vote their Ordinary Shares. We may not issue shares or warrants to bearer.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent"></p><div>

</div><!-- Field: Page; Sequence: 111; Value: 1 --><div>
    </div><div style="margin-top: 12pt; margin-bottom: 6pt; border-bottom: Black 1.5pt solid"><p style="font: 10pt Times New Roman, Times, Serif; text-align: center; margin-top: 0pt; margin-bottom: 0pt"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->106<!-- Field: /Sequence --></p></div><div>
    </div><div style="break-before: page; margin-top: 6pt; margin-bottom: 12pt"><p style="margin: 0pt">&#160;</p></div><div>
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</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">Our authorized
share capital is US$50,000 divided into 50,000,000 Ordinary Shares, par value US$0.001 per share. In January 2024, we held an extraordinary
general meeting of shareholders to seek approval for, way of an ordinary resolution, with effect from the date as determined by any director
of the Company, being no later than March&#160;31, 2024, to subdivide each of our issued and unissued ordinary shares with a par value
of US$0.001 each in the capital of the Company into twenty (20)&#160;ordinary shares with a par value of US$0.00005 each (the &#8220;<b>Subdivision</b>&#8221;),
such that, following the Subdivision, the authorized share capital of the Company is US$50,000 divided into 1,000,000,000&#160;shares
with a par value of US$0.00005.</p><div>










































</div><p style="margin: 0">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">Subject to the
provisions of the Cayman Islands Companies Act and our articles regarding redemption and purchase of the shares, the directors have general
and unconditional authority to allot (with or without confirming rights of renunciation), grant options over or otherwise deal with any
unissued shares to such persons, at such times and on such terms and conditions as they may decide. Such authority could be exercised
by the directors to allot shares which carry rights and privileges that are preferential to the rights attaching to Ordinary Shares. No
share may be issued at a discount except in accordance with the provisions of the Cayman Islands Companies Act. The directors may refuse
to accept any application for shares, and may accept any application in whole or in part, for any reason or for no reason.&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent"><b>Transfer Agent
and Registrar</b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">The transfer agent
and registrar for the Ordinary Shares is Transhare Corporation.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">&#160;&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: left; background-color: transparent"><b>Dividends</b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">Subject to the
provisions of the Cayman Islands Companies Act and any rights attaching to any class or classes of shares under and in accordance with
the Articles:</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">&#160;</p><div>

</div><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
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</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0in; background-color: transparent">&#160;</p><div>

</div><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
  <tr style="vertical-align: top; background-color: Transparent">
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</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">Subject to the
requirements of the Cayman Islands Companies Act regarding the application of a company&#8217;s share premium account and with the sanction
of an ordinary resolution, dividends may also be declared and paid out of the funds of our Company lawfully available therefor. The directors
when paying dividends to shareholders may make such payment either in cash or in specie.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">Unless provided
by the rights attached to a share, no dividend shall bear interest.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent"><b>Voting Rights</b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">Subject to any
rights or restrictions as to voting attached to any shares, unless any share carries special voting rights, on a show of hands every shareholder
who is present in person and every person representing a shareholder by proxy shall have one vote. On a poll, every shareholder who is
present in person and every person representing a shareholder by proxy shall have one vote for each share of which he or the person represented
by proxy is the holder. In addition, all shareholders holding shares of a particular class are entitled to vote at a meeting of the holders
of that class of shares. Votes may be given either personally or by proxy.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: left; background-color: transparent">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent"><b>Variation of
Rights of Shares</b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">Whenever our capital
is divided into different classes of shares, the rights attaching to any class of share (unless otherwise provided by the terms of issue
of the shares of that class) may be varied either with the consent in writing of the holders of not less than two-thirds of the issued
shares of that class, or with the sanction of a resolution passed by a majority of not less than two-thirds of the holders of shares of
the class present in person or by proxy at a separate general meeting of the holders of shares of that class.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">Unless the terms
on which a class of shares was issued state otherwise, the rights conferred on the shareholder holding shares of any class shall not be
deemed to be varied by the creation or issue of further shares ranking pari passu with the existing shares of that class or subsequent
to them or the redemption or purchase of any shares of any class by our company. The rights conferred upon the holders of the shares of
any class issued shall not be deemed to be varied by the creation or issue of shares with preferred or other rights including, without
limitation, the creation of shares with enhanced or weighted voting rights.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent"></p><div>

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</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent"><b>Alteration of
Share Capital</b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">Subject to the
Cayman Islands Companies Act, our shareholders may, by ordinary resolution:</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">&#160;</p><div>

</div><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
  <tr style="vertical-align: top; background-color: Transparent">
    <td style="width: 0.25in; text-align: justify; font-weight: normal">&#160;</td>
    <td style="width: 0.25in; text-align: left; font-weight: normal"><span style="font-size: 10pt">(a)</span></td>
    <td style="text-align: justify; font-weight: normal"><span style="font-size: 10pt">increase our share capital by new shares of the amount fixed by that ordinary resolution and with the attached rights, priorities and privileges set out in that ordinary resolution;</span></td></tr>
  </table><div>
</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0in; background-color: transparent">&#160;</p><div>

</div><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
  <tr style="vertical-align: top; background-color: Transparent">
    <td style="width: 0.25in; text-align: justify; font-weight: normal">&#160;</td>
    <td style="width: 0.25in; text-align: left; font-weight: normal"><span style="font-size: 10pt">(b)</span></td>
    <td style="text-align: justify; font-weight: normal"><span style="font-size: 10pt">consolidate and divide all or any of our share capital into shares of larger amount than our existing shares;</span></td></tr>
  </table><div>
</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0in; background-color: transparent">&#160;</p><div>

</div><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
  <tr style="vertical-align: top; background-color: Transparent">
    <td style="width: 0.25in; text-align: justify; font-weight: normal">&#160;</td>
    <td style="width: 0.25in; text-align: left; font-weight: normal"><span style="font-size: 10pt">(c)</span></td>
    <td style="text-align: justify; font-weight: normal"><span style="font-size: 10pt">convert all or any of our paid up shares into stock, and reconvert that stock into paid up shares of any denomination;</span></td></tr>
  </table><div>
</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0in; background-color: transparent">&#160;</p><div>

</div><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
  <tr style="vertical-align: top; background-color: Transparent">
    <td style="width: 0.25in; text-align: justify; font-weight: normal">&#160;</td>
    <td style="width: 0.25in; text-align: left; font-weight: normal"><span style="font-size: 10pt">(d)</span></td>
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  </table><div>
</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0in; background-color: transparent">&#160;</p><div>

</div><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
  <tr style="vertical-align: top; background-color: Transparent">
    <td style="width: 0.25in; text-align: justify; font-weight: normal">&#160;</td>
    <td style="width: 0.25in; text-align: left; font-weight: normal"><span style="font-size: 10pt">(e)</span></td>
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  </table><div>
</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0in; background-color: transparent">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">Subject to the
Cayman Islands Companies Act and to any rights for the time being conferred on the shareholders holding a particular class of shares,
our shareholders may, by special resolution, reduce its share capital in any way.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">&#160;&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent"><b>Calls on Shares
and Forfeiture</b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">Subject to the
terms of allotment, the directors may make calls on the shareholders in respect of any monies unpaid on their shares including any premium
and each shareholder shall (subject to receiving at least 14 clear days&#8217; notice specifying when and where payment is to be made),
pay to us the amount called on his shares. Shareholders registered as the joint holders of a share shall be jointly and severally liable
to pay all calls in respect of the share. If a call remains unpaid after it has become due and payable the person from whom it is due
and payable shall pay interest on the amount unpaid from the day it became due and payable until it is paid at the rate fixed by the terms
of allotment of the share or in the notice of the call or if no rate is fixed, at the rate of 10 percent per annum. The directors may,
at their discretion, waive payment of the interest wholly or in part.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">We have a first
and paramount lien on all shares (whether fully paid up or not) registered in the name of a shareholder (whether solely or jointly with
others). The lien is for all monies payable to us by the shareholder or the shareholder&#8217;s estate:</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">&#160;</p><div>

</div><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
  <tr style="vertical-align: top; background-color: Transparent">
    <td style="width: 0.25in; text-align: justify; font-weight: normal">&#160;</td>
    <td style="width: 0.25in; text-align: left; font-weight: normal"><span style="font-size: 10pt">(a)</span></td>
    <td style="text-align: justify; font-weight: normal"><span style="font-size: 10pt">either alone or jointly with any other person, whether or not that other person is a shareholder; and</span></td></tr>
  </table><div>
</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0in; background-color: transparent">&#160;</p><div>

</div><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
  <tr style="vertical-align: top; background-color: Transparent">
    <td style="width: 0.25in; text-align: justify; font-weight: normal">&#160;</td>
    <td style="width: 0.25in; text-align: left; font-weight: normal"><span style="font-size: 10pt">(b)</span></td>
    <td style="text-align: justify; font-weight: normal"><span style="font-size: 10pt">whether or not those monies are presently payable.</span></td></tr>
  </table><div>
</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0in; background-color: transparent">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">At any time the
directors may declare any share to be wholly or partly exempt from the lien on shares provisions of the articles.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">We may sell, in
such manner as the directors may determine, any share on which the sum in respect of which the lien exists is presently payable, if due
notice that such sum is payable has been given (as prescribed by the articles) and, within 14 days of the date on which the notice is
deemed to be given under the articles, such notice has not been complied with.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent"><b>Unclaimed Dividend</b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">A dividend that
remains unclaimed for a period of six years after it became due for payment shall be forfeited to, and shall cease to remain owing by,
the company.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent"></p><div>

</div><!-- Field: Page; Sequence: 113; Value: 1 --><div>
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</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent"><b>Forfeiture or
Surrender of Shares</b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">If a shareholder
fails to pay any call the directors may give to such shareholder not less than 14 clear days&#8217; notice requiring payment and specifying
the amount unpaid including any interest which may have accrued, any expenses which have been incurred by us due to that person&#8217;s
default and the place where payment is to be made. The notice shall also contain a warning that if the notice is not complied with, the
shares in respect of which the call is made will be liable to be forfeited.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">If such notice
is not complied with, the directors may, before the payment required by the notice has been received, resolve that any share the subject
of that notice be forfeited (which forfeiture shall include all dividends or other monies payable in respect of the forfeited share and
not paid before such forfeiture).</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">A forfeited share
may be sold, re-allotted or otherwise disposed of on such terms and in such manner as the directors determine and at any time before a
sale, re-allotment or disposition the forfeiture may be cancelled on such terms as the directors think fit.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">A person whose
shares have been forfeited shall cease to be a shareholder in respect of the forfeited shares, but shall, notwithstanding such forfeit,
remain liable to pay to us all monies which at the date of forfeiture were payable by him to us in respect of the shares, together with
all expenses and interest from the date of forfeiture or surrender until payment, but his liability shall cease if and when we receive
payment in full of the unpaid amount.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">A declaration,
whether statutory or under oath, made by a director or the secretary shall be conclusive evidence that the person making the declaration
is a director or secretary of us and that the particular shares have been forfeited or surrendered on a particular date.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">Subject to the
execution of an instrument of transfer, if necessary, the declaration shall constitute good title to the shares.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: left; background-color: transparent"><b>Share Premium Account</b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: left; background-color: transparent">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">The directors shall
establish a share premium account and shall carry the credit of such account from time to time to a sum equal to the amount or value of
the premium paid on the issue of any share or capital contributed or such other amounts required by the Cayman Islands Companies Act.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">&#160;&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent"><b>Redemption and
Purchase of Own Shares</b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">Subject to the
Cayman Islands Companies Act and any rights for the time being conferred on the shareholders holding a particular class of shares, we
may by our directors:</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">&#160;</p><div>

</div><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
  <tr style="vertical-align: top; background-color: Transparent">
    <td style="width: 0.25in; text-align: justify; font-weight: normal">&#160;</td>
    <td style="width: 0.25in; text-align: left; font-weight: normal"><span style="font-size: 10pt">(a)</span></td>
    <td style="text-align: justify; font-weight: normal"><span style="font-size: 10pt">issue shares that are to be redeemed or liable to be redeemed, at our option or the shareholder holding those redeemable shares, on the terms and in the manner its directors determine before the issue of those shares;</span></td></tr>
  </table><div>
</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: left; background-color: transparent">&#160;</p><div>

</div><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
  <tr style="vertical-align: top; background-color: Transparent">
    <td style="width: 0.25in; text-align: justify; font-weight: normal">&#160;</td>
    <td style="width: 0.25in; text-align: left; font-weight: normal"><span style="font-size: 10pt">(b)</span></td>
    <td style="text-align: justify; font-weight: normal"><span style="font-size: 10pt">with the consent by special resolution of the shareholders holding shares of a particular class, vary the rights attaching to that class of shares so as to provide that those shares are to be redeemed or are liable to be redeemed at our option on the terms and in the manner which the directors determine at the time of such variation; and</span></td></tr>
  </table><div>
</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: left; background-color: transparent">&#160;</p><div>

</div><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
  <tr style="vertical-align: top; background-color: Transparent">
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</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">We may make a payment
in respect of the redemption or purchase of its own shares in any manner authorized by the Cayman Islands Companies Act, including out
of any combination of capital, our profits and the proceeds of a fresh issue of shares.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">When making a payment
in respect of the redemption or purchase of shares, the directors may make the payment in cash or in specie (or partly in one and partly
in the other) if so authorized by the terms of the allotment of those shares or by the terms applying to those shares, or otherwise by
agreement with the shareholder holding those shares.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent"></p><div>

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</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent"><b>Transfer of
Shares</b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">Provided that a
transfer of Ordinary Shares complies with applicable rules of the Nasdaq Capital Market, a shareholder may transfer Ordinary Shares to
another person by completing an instrument of transfer in a common form or in a form prescribed by the Nasdaq Listing Rules or in any
other form approved by the directors, executed:</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">&#160;</p><div>

</div><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
  <tr style="vertical-align: top; background-color: Transparent">
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  </table><div>
</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">&#160;</p><div>

</div><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
  <tr style="vertical-align: top; background-color: Transparent">
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  </table><div>
</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">The transferor
shall be deemed to remain the holder of an Ordinary Share until the name of the transferee is entered into the register of members of
the Company.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">Where the Ordinary
Shares in question are not listed on or subject to the Nasdaq Listing Rules our board of directors may, in its absolute discretion, decline
to register any transfer of any Ordinary Share that has not been fully paid up or is subject to a company lien. Our board of directors
may also decline to register any transfer of such Ordinary Share unless:</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">&#160;</p><div>

</div><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
  <tr style="vertical-align: top; background-color: Transparent">
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    <td style="text-align: justify; font-weight: normal">&#160;</td>
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    <td style="text-align: justify; font-weight: normal">&#160;</td>
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  <tr style="vertical-align: top; background-color: Transparent">
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    <td style="text-align: justify; font-weight: normal">&#160;</td>
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  <tr style="vertical-align: top; background-color: Transparent">
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    <td style="text-align: justify; font-weight: normal">&#160;</td>
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  <tr style="vertical-align: top; background-color: Transparent">
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  <tr style="vertical-align: top; background-color: Transparent">
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    <td style="text-align: justify; font-weight: normal">&#160;</td>
    <td style="text-align: justify; font-weight: normal">&#160;</td></tr>
  <tr style="vertical-align: top; background-color: Transparent">
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  </table><div>
</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">If our directors
refuse to register a transfer, they are required, within one month after the date on which the instrument of transfer was lodged, to send
to each of the transferor and the transferee notice of such refusal.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">The registration
of transfers may, on 14 calendar days&#8217; notice being given by advertisement in such one or more newspapers or by electronic means,
be suspended and our register of members closed at such times and for such periods as our board of directors may from time to time determine.
The registration of transfers, however, may not be suspended, and the register may not be closed, for more than 30 calendar days in any
year.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">&#160;&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent"><b>Inspection of
Books and Records</b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">Holders of our
Ordinary Shares will have no general right under the Cayman Islands Companies Act to inspect or obtain copies of our register of members
or our corporate records (other than the memorandum and articles of association and any special resolutions passed by such companies,
and the registers of mortgages and charges of such companies).</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent"><b>General Meetings</b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">As a Cayman Islands
exempted company, we are not obligated by the Cayman Islands Companies Act to call shareholders&#8217; annual general meetings; accordingly,
we may, but shall not be obliged to, in each year hold a general meeting as an annual general meeting. Any annual general meeting held
shall be held at such time and place as may be determined by our board of directors. All general meetings other than annual general meetings
shall be called extraordinary general meetings.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent"></p><div>

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</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">The directors may
convene general meetings whenever they think fit. General meetings shall also be convened on the written requisition of one or more of
the shareholders entitled to attend and vote at our general meetings who (together) hold not less than 10 percent of the rights to vote
at such general meeting in accordance with the notice provisions in the articles, specifying the purpose of the meeting and signed by
each of the shareholders making the requisition. If the directors do not convene such meeting for a date not later than 21 clear days&#8217;
after the date of receipt of the written requisition, those shareholders who requested the meeting may convene the general meeting themselves
within three months after the end of such period of 21 clear days in which case reasonable expenses incurred by them as a result of the
directors failing to convene a meeting shall be reimbursed by us.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">At least 14 days&#8217;
notice of an extraordinary general meeting and 21 days&#8217; notice of an annual general meeting shall be given to shareholders entitled
to attend and vote at such meeting. The notice shall specify the place, the day and the hour of the meeting and the general nature of
that business. In addition, if a resolution is proposed as a special resolution, the text of that resolution shall be given to all shareholders.
Notice of every general meeting shall also be given to the directors and our auditors.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">Subject to the
Cayman Islands Companies Act and with the consent of the shareholders who, individually or collectively, hold at least 90 percent of the
voting rights of all those who have a right to vote at a general meeting, a general meeting may be convened on shorter notice.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">A quorum shall
consist of the presence (whether in person or represented by proxy) of one or more shareholders holding shares that represent not less
than one-third of the outstanding shares carrying the right to vote at such general meeting.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">If, within 15 minutes
from the time appointed for the general meeting, or at any time during the meeting, a quorum is not present, the meeting, if convened
upon the requisition of shareholders, shall be cancelled. In any other case it shall stand adjourned to the same time and place seven
days or to such other time or place as is determined by the directors.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">The chairman may,
with the consent of a meeting at which a quorum is present, adjourn the meeting. When a meeting is adjourned for seven days or more, notice
of the adjourned meeting shall be given in accordance with the articles.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">At any general
meeting a resolution put to the vote of the meeting shall be decided on a show of hands, unless a poll is (before, or on, the declaration
of the result of the show of hands) demanded by the chairman of the meeting or by at least two shareholders having the right to vote on
the resolutions or one or more shareholders present who together hold not less than 10 percent of the voting rights of all those who are
entitled to vote on the resolution. Unless a poll is so demanded, a declaration by the chairman as to the result of a resolution and an
entry to that effect in the minutes of the meeting, shall be conclusive evidence of the outcome of a show of hands, without proof of the
number or proportion of the votes recorded in favor of, or against, that resolution.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">If a poll is duly
demanded it shall be taken in such manner as the chairman directs and the result of the poll shall be deemed to be the resolution of the
meeting at which the poll was demanded.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">In the case of
an equality of votes, whether on a show of hands or on a poll, the chairman of the meeting at which the show of hands takes place or at
which the poll is demanded, shall not be entitled to a second or casting vote.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">&#160;&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent"><b>Directors</b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">We may by ordinary
resolution, from time to time, fix the maximum and minimum number of directors to be appointed. Under the Articles, we are required to
have a minimum of one director and the maximum number of Directors shall be unlimited.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">A director may
be appointed by ordinary resolution or by the directors. Any appointment may be to fill a vacancy or as an additional director.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">Unless the remuneration
of the directors is determined by the shareholders by ordinary resolution, the directors shall be entitled to such remuneration as the
directors may determine.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent"></p><div>

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</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">The shareholding
qualification for directors may be fixed by our shareholders by ordinary resolution and unless and until so fixed no share qualification
shall be required.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">Unless removed
or re-appointed, each director shall be appointed for a term expiring at the next-following annual general meeting, if one is held. At
any annual general meeting held, our directors will be elected by an ordinary resolution of our shareholders. At each annual general meeting,
each director so elected shall hold office for a one-year term and until the election of their respective successors in office or removed.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">A director may
be removed by ordinary resolution.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">A director may
at any time resign or retire from office by giving us notice in writing. Unless the notice specifies a different date, the director shall
be deemed to have resigned on the date that the notice is delivered to us.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">Subject to the
provisions of the articles, the office of a director may be terminated forthwith if:</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">&#160;</p><div>

</div><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
  <tr style="vertical-align: top; background-color: Transparent">
    <td style="width: 0.25in; text-align: justify; font-weight: normal">&#160;</td>
    <td style="width: 0.25in; text-align: justify; font-weight: normal"><span style="font-size: 10pt">(a)</span></td>
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    <td style="text-align: justify; font-weight: normal">&#160;</td>
    <td style="text-align: justify; font-weight: normal">&#160;</td>
    <td style="text-align: justify; font-weight: normal">&#160;</td></tr>
  <tr style="vertical-align: top; background-color: Transparent">
    <td style="text-align: justify; font-weight: normal">&#160;</td>
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</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: left; background-color: transparent">&#160;</p><div>

</div><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
  <tr style="vertical-align: top; background-color: Transparent">
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    <td style="text-align: justify; font-weight: normal">&#160;</td>
    <td style="text-align: justify; font-weight: normal">&#160;</td></tr>
  <tr style="vertical-align: top; background-color: Transparent">
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    <td style="text-align: justify; font-weight: normal">&#160;</td>
    <td style="text-align: justify; font-weight: normal">&#160;</td></tr>
  <tr style="vertical-align: top; background-color: Transparent">
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    <td style="text-align: justify; font-weight: normal">&#160;</td>
    <td style="text-align: justify; font-weight: normal">&#160;</td></tr>
  <tr style="vertical-align: top; background-color: Transparent">
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    <td style="text-align: justify; font-weight: normal">&#160;</td>
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  <tr style="vertical-align: top; background-color: Transparent">
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  </table><div>
</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">Each of the compensation
committee and the nominating and corporate governance committee shall consist of at least three directors and the majority of the committee
members shall be independent within the meaning of Section 5605(a)(2) of the Nasdaq Listing Rules. The audit committee shall consist of
at least three directors, all of whom shall be independent within the meaning of Section 5605(a)(2) of the Nasdaq Listing Rules and will
meet the criteria for independence set forth in Rule 10A-3 of the Exchange Act.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent"><b>Powers and Duties
of Directors</b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">Subject to the
provisions of the Cayman Islands Companies Act and our amended and restated memorandum and articles, our business shall be managed by
the directors, who may exercise all our powers. No prior act of the directors shall be invalidated by any subsequent alteration of our
amended and restated memorandum or articles of association. However, to the extent allowed by the Cayman Islands Companies Act, shareholders
may by special resolution validate any prior or future act of the directors which would otherwise be in breach of their duties.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">The directors may
delegate any of their powers to any committee consisting of one or more persons who need not be shareholders and may include non-directors
so long as the majority of those persons are directors; any committee so formed shall in the exercise of the powers so delegated conform
to any regulations that may be imposed on it by the directors. Upon the initial closing of this offering, our board of directors will
have established an audit committee, compensation committee, and nomination and corporate governance committee.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent"></p><div>

</div><!-- Field: Page; Sequence: 117; Value: 1 --><div>
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</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">The board of directors
may establish any local or divisional board of directors or agency and delegate to it its powers and authorities (with power to sub-delegate)
for managing any of our affairs whether in the Cayman Islands or elsewhere and may appoint any persons to be members of a local or divisional
board of directors, or to be managers or agents, and may fix their remuneration.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">The directors may
from time to time and at any time by power of attorney or in any other manner they determine appoint any person, either generally or in
respect of any specific matter, to be our agent with or without authority for that person to delegate all or any of that person&#8217;s
powers.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">The directors may
from time to time and at any time by power of attorney or in any other manner they determine appoint any person, whether nominated directly
or indirectly by the directors, to be our attorney or our authorized signatory and for such period and subject to such conditions as they
may think fit. The powers, authorities and discretions, however, must not exceed those vested in, or exercisable, by the directors under
the articles.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">The board of directors
may remove any person so appointed and may revoke or vary the delegation.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">The directors may
exercise all of our powers to borrow money and to mortgage or charge its undertaking, property and assets both present and future and
uncalled capital or any part thereof, to issue debentures and other securities whether outright or as collateral security for any debt,
liability or obligation of ours or our parent undertaking (if any) or any subsidiary undertaking of us or of any third party.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">A director shall
not, as a director, vote in respect of any contract, transaction, arrangement or proposal in which he has an interest which (together
with any interest of any person connected with him) is a material interest (otherwise then by virtue of his interests, direct or indirect,
in shares or debentures or other securities of, or otherwise in or through, us) and if he shall do so his vote shall not be counted, nor
in relation thereto shall he be counted in the quorum present at the meeting, but (in the absence of some other material interest than
is mentioned below) none of these prohibitions shall apply to:</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">&#160;</p><div>

</div><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%"><tr style="vertical-align: top; text-align: justify">
<td style="width: 0.25in"/><td style="width: 0.25in; text-align: left"><span style="font-size: 10pt">(a)</span></td><td style="text-align: justify"><span style="font-size: 10pt">the giving of any security,
guarantee or indemnity in respect of:</span></td>
</tr></table><div>


</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0in; background-color: transparent">&#160;</p><div>

</div><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
  <tr style="vertical-align: top; background-color: Transparent">
    <td style="width: 0.5in; text-align: left; font-weight: normal">&#160;</td>
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    <td style="text-align: justify; font-weight: normal"><span style="font-size: 10pt">money lent or obligations incurred by him or by any other person for our benefit or any of our subsidiaries; or</span></td></tr>
  </table><div>
</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0in; background-color: transparent">&#160;</p><div>

</div><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
  <tr style="vertical-align: top; background-color: Transparent">
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  </table><div>
</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0in; background-color: transparent">&#160;</p><div>

</div><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%"><tr style="vertical-align: top; text-align: justify">
<td style="width: 0.25in"/><td style="width: 0.25in; text-align: left"><span style="font-size: 10pt">(b)</span></td><td style="text-align: justify"><span style="font-size: 10pt">where we or any of our subsidiaries
is offering securities in which offer the director is or may be entitled to participate as a holder of securities or in the underwriting
or sub-underwriting of which the director is to or may participate;</span></td>
</tr></table><div>


</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0in; background-color: transparent">&#160;</p><div>

</div><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%"><tr style="vertical-align: top; text-align: justify">
<td style="width: 0.25in"/><td style="width: 0.25in; text-align: left">(c)</td><td style="text-align: justify">any contract, transaction, arrangement or proposal affecting
any other body corporate in which he is interested, directly or indirectly and whether as an officer, shareholder, creditor or otherwise
howsoever, provided that he (together with persons connected with him) does not to his knowledge hold an interest representing one percent
or more of any class of the equity share capital of such body corporate (or of any third body corporate through which his interest is
derived) or of the voting rights available to shareholders of the relevant body corporate;</td>
</tr></table><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0in; background-color: transparent">&#160;</p><div>

</div><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%"><tr style="vertical-align: top; text-align: justify">
<td style="width: 0.25in"/><td style="width: 0.25in; text-align: left">(d)</td><td style="text-align: justify">any act or thing done or to be done in respect of any arrangement
for the benefit of the employees of us or any of our subsidiaries under which he is not accorded as a director any privilege or advantage
not generally accorded to the employees to whom such arrangement relates; or</td>
</tr></table><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0in; background-color: transparent">&#160;</p><div>

</div><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%"><tr style="vertical-align: top; text-align: justify">
<td style="width: 0.25in"/><td style="width: 0.25in; text-align: left">(e)</td><td style="text-align: justify">any matter connected with the purchase or maintenance for
any director of insurance against any liability or (to the extent permitted by the Cayman Islands Companies Act) indemnities in favor
of directors, the funding of expenditure by one or more directors in defending proceedings against him or them or the doing of anything
to enable such director or directors to avoid incurring such expenditure.</td>
</tr></table><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0in; background-color: transparent">&#160;&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">A director may,
as a director, vote (and be counted in the quorum) in respect of any contract, transaction, arrangement or proposal in which he has an
interest which is not a material interest or as described above.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent"></p><div>

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</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent"><b>Capitalization
of Profits</b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">The directors may
resolve to capitalize:</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">&#160;</p><div>

</div><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
  <tr style="vertical-align: top; background-color: Transparent">
    <td style="width: 0.25in; text-align: justify; font-weight: normal">&#160;</td>
    <td style="width: 0.25in; text-align: left; font-weight: normal"><span style="font-size: 10pt">(a)</span></td>
    <td style="text-align: justify; font-weight: normal"><span style="font-size: 10pt">any part of our profits not required for paying any preferential dividend (whether or not those profits are available for distribution); or</span></td></tr>
  </table><div>
</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0in; background-color: transparent">&#160;</p><div>

</div><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
  <tr style="vertical-align: top; background-color: Transparent">
    <td style="width: 0.25in; text-align: justify; font-weight: normal">&#160;</td>
    <td style="width: 0.25in; text-align: left; font-weight: normal"><span style="font-size: 10pt">(b)</span></td>
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  </table><div>
</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">The amount resolved
to be capitalized must be appropriated to the shareholders who would have been entitled to it had it been distributed by way of dividend
and in the same proportions.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent"><b>Liquidation
Rights</b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">If we are wound
up, the shareholders may, subject to the articles and any other sanction required by the Cayman Islands Companies Act, pass a special
resolution allowing the liquidator to do either or both of the following:</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">&#160;</p><div>

</div><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
  <tr style="vertical-align: top; background-color: Transparent">
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  </table><div>
</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0in; background-color: transparent">&#160;</p><div>

</div><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
  <tr style="vertical-align: top; background-color: Transparent">
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  </table><div>
</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0in; background-color: transparent">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">The directors have
the authority to present a petition for our winding up to the Grand Court of the Cayman Islands on our behalf without the sanction of
a resolution passed at a general meeting.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent"><b>Register of
Members</b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">Under the Cayman
Islands Companies Act, we must keep a register of members and there should be entered therein:</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">&#160;</p><div>

</div><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
  <tr style="vertical-align: top; background-color: Transparent">
    <td style="width: 0.25in; text-align: justify; font-weight: normal">&#160;</td>
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  </table><div>
</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: left; background-color: transparent">&#160;</p><div>

</div><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
  <tr style="vertical-align: top; background-color: Transparent">
    <td style="width: 0.25in; text-align: justify; font-weight: normal">&#160;</td>
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  </table><div>
</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: left; background-color: transparent">&#160;</p><div>

</div><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
  <tr style="vertical-align: top; background-color: Transparent">
    <td style="width: 0.25in; text-align: justify; font-weight: normal">&#160;</td>
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  </table><div>
</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">Under the Cayman
Islands Companies Act, the register of members of our company is prima facie evidence of the matters set out therein (that is, the register
of members will raise a presumption of fact on the matters referred to above unless rebutted) and a shareholder registered in the register
of members is deemed as a matter of the Cayman Islands Companies Act to have legal title to the shares as set against its name in the
register of members. Upon the completion of this offering, the register of members will be immediately updated to record and give effect
to the issuance of shares by us to the custodian or its nominee. Once our register of members has been updated, the shareholders recorded
in the register of members will be deemed to have legal title to the shares set against their name.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">If the name of
any person is incorrectly entered in or omitted from our register of members, or if there is any default or unnecessary delay in entering
on the register the fact of any person having ceased to be a shareholder of our company, the person or shareholder aggrieved (or any shareholder
of our company or our company itself) may apply to the Grand Court of the Cayman Islands for an order that the register be rectified,
and the Court may either refuse such application or it may, if satisfied of the justice of the case, make an order for the rectification
of the register.&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">&#160;&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent"></p><div>

</div><!-- Field: Page; Sequence: 119; Value: 1 --><div>
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    </div><div style="break-before: page; margin-top: 6pt; margin-bottom: 12pt"><p style="margin: 0pt">&#160;</p></div><div>
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</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent"><b>Differences
in Corporate Law</b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">The Cayman Islands
Companies Act is derived, to a large extent, from the older Companies Acts of England and Wales but does not follow recent United Kingdom
statutory enactments, and accordingly there are significant differences between the Cayman Islands Companies Act and the current Companies
Act of England and Wales. In addition, the Cayman Islands Companies Act differs from laws applicable to United States corporations and
their shareholders. Set forth below is a summary of certain significant differences between the provisions of the Cayman Islands Companies
Act applicable to us and the comparable laws applicable to companies incorporated in the State of Delaware in the United States.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent"><i>Mergers and
Similar Arrangements</i></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">The Cayman Islands
Companies Act permits mergers and consolidations between Cayman Islands companies and between Cayman Islands companies and non-Cayman
Islands companies. For these purposes, (a) &#8220;merger&#8221; means the merging of two or more constituent companies and the vesting
of their undertaking, property and liabilities in one of such companies as the surviving company, and (b) a &#8220;consolidation&#8221;
means the combination of two or more constituent companies into a consolidated company and the vesting of the undertaking, property and
liabilities of such companies to the consolidated company. In order to effect such a merger or consolidation, the directors of each constituent
company must approve a written plan of merger or consolidation, which must then be authorized by (a) a special resolution of the shareholders
of each constituent company, and (b) such other authorization, if any, as may be specified in such constituent company&#8217;s articles
of association. The plan must be filed with the Registrar of Companies together with a declaration as to the solvency of the consolidated
or surviving company, a list of the assets and liabilities of each constituent company and an undertaking that a copy of the certificate
of merger or consolidation will be given to the shareholders and creditors of each constituent company and that notification of the merger
or consolidation will be published in the Cayman Islands Gazette. Court approval is not required for a merger or consolidation which is
effected in compliance with these statutory procedures.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">A merger between
a Cayman Islands parent company and its Cayman Islands subsidiary or subsidiaries does not require authorization by a resolution of shareholders.
For this purpose a subsidiary is a company of which at least 90% of the issued shares entitled to vote are owned by the parent company.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">The consent of
each holder of a fixed or floating security interest of a constituent company is required unless this requirement is waived by a court
in the Cayman Islands.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">Except in certain
limited circumstances, a dissenting shareholder of a Cayman Islands constituent company is entitled to payment of the fair value of his
or her shares upon dissenting from a merger or consolidation. The exercise of such dissenter rights will preclude the exercise by the
dissenting shareholder of any other rights to which he or she might otherwise be entitled by virtue of holding shares, except for the
right to seek relief on the grounds that the merger or consolidation is void or unlawful.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">In addition, there
are statutory provisions that facilitate the reconstruction and amalgamation of companies, provided that the arrangement is approved by
(a) 75% in value of the shareholders or class of shareholders, as the case may be, or (b) a majority in number representing 75% in value
of the creditors or each class of creditors, as the case may be, with whom the arrangement is to be made, that are, in each case, present
and voting either in person or by proxy at a meeting, or meetings, convened for that purpose. The convening of the meetings and subsequently
the arrangement must be sanctioned by the Grand Court of the Cayman Islands. While a dissenting shareholder has the right to express to
the court the view that the transaction ought not to be approved, the court can be expected to approve the arrangement if it determines
that:</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">&#160;</p><div>

</div><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
  <tr style="vertical-align: top; background-color: Transparent">
    <td style="width: 0.25in; text-align: justify; font-weight: normal">&#160;</td>
    <td style="width: 0.25in; text-align: left; font-weight: normal"><span style="font-size: 10pt">(a)</span></td>
    <td style="text-align: justify; font-weight: normal"><span style="font-size: 10pt">the statutory provisions as to the required majority vote have been met;</span></td></tr>
  </table><div>
</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify; background-color: transparent">&#160;</p><div>

</div><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
  <tr style="vertical-align: top; background-color: Transparent">
    <td style="width: 0.25in; text-align: justify; font-weight: normal">&#160;</td>
    <td style="width: 0.25in; text-align: left; font-weight: normal"><span style="font-size: 10pt">(b)</span></td>
    <td style="text-align: justify; font-weight: normal"><span style="font-size: 10pt">the shareholders have been fairly represented at the meeting in question and the statutory majority are acting bona fide without coercion of the minority to promote interests adverse to those of the class;</span></td></tr>
  </table><div>
</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify; background-color: transparent">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify; background-color: transparent"></p><div>

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    </div><div style="break-before: page; margin-top: 6pt; margin-bottom: 12pt"><p style="margin: 0pt">&#160;</p></div><div>
    </div><!-- Field: /Page --><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify; background-color: transparent">&#160;</p><div>

</div><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
  <tr style="vertical-align: top; background-color: Transparent">
    <td style="width: 0.25in; text-align: justify; font-weight: normal">&#160;</td>
    <td style="width: 0.25in; text-align: left; font-weight: normal"><span style="font-size: 10pt">(c)</span></td>
    <td style="text-align: justify; font-weight: normal"><span style="font-size: 10pt">the arrangement is such that may be reasonably approved by an intelligent and honest man of that class acting in respect of his interest; and</span></td></tr>
  </table><div>
</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify; background-color: transparent">&#160;</p><div>

</div><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
  <tr style="vertical-align: top; background-color: Transparent">
    <td style="width: 0.25in; text-align: justify; font-weight: normal">&#160;</td>
    <td style="width: 0.25in; text-align: left; font-weight: normal"><span style="font-size: 10pt">(d)</span></td>
    <td style="text-align: justify; font-weight: normal"><span style="font-size: 10pt">the arrangement is not one that would more properly be sanctioned under some other provision of the Cayman Islands Companies Act.</span></td></tr>
  </table><div>
</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: left; background-color: transparent">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">When a takeover
offer is made and accepted by holders of 90% of the shares affected within four months the offeror may, within a two-month period commencing
on the expiration of such four month period, require the holders of the remaining shares to transfer such shares on the terms of the offer.
An objection can be made to the Grand Court of the Cayman Islands but this is unlikely to succeed in the case of an offer which has been
so approved unless there is evidence of fraud, bad faith or collusion.&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">&#160;&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">If an arrangement
and reconstruction is thus approved, or if a takeover offer is made and accepted, a dissenting shareholder would have no rights comparable
to appraisal rights, which would otherwise ordinarily be available to dissenting shareholders of Delaware corporations, providing rights
to receive payment in cash for the judicially determined value of the shares.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent"><i>Shareholders&#8217;
Suits </i></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">In principle, we
will normally be the proper plaintiff to sue for a wrong done to us as a company and as a general rule, a derivative action may not be
brought by a minority shareholder. However, based on English law authorities, which would in all likelihood be of persuasive authority
in the Cayman Islands, the Cayman Islands courts can be expected to follow and apply the common law principles (namely the rule in <i>Foss
v. Harbottle</i> and the exceptions thereto) so that a non-controlling shareholder may be permitted to commence a class action against
or derivative actions in the name of the company to challenge:</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">&#160;</p><div>

</div><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
  <tr style="vertical-align: top; background-color: Transparent">
    <td style="width: 0.25in; text-align: justify; font-weight: normal">&#160;</td>
    <td style="width: 0.25in; text-align: left; font-weight: normal"><span style="font-size: 10pt">(a)</span></td>
    <td style="text-align: justify; font-weight: normal"><span style="font-size: 10pt">an act which is illegal or ultra vires with respect to the company and is therefore incapable of ratification by the shareholders;</span></td></tr>
  </table><div>
</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: left; background-color: transparent">&#160;</p><div>

</div><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
  <tr style="vertical-align: top; background-color: Transparent">
    <td style="width: 0.25in; text-align: justify; font-weight: normal">&#160;</td>
    <td style="width: 0.25in; text-align: left; font-weight: normal"><span style="font-size: 10pt">(b)</span></td>
    <td style="text-align: justify; font-weight: normal"><span style="font-size: 10pt">an act which, although not ultra vires, requires authorization by a qualified (or special) majority (that is, more than a simple majority) which has not been obtained; and</span></td></tr>
  </table><div>
</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: left; background-color: transparent">&#160;</p><div>

</div><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
  <tr style="vertical-align: top; background-color: Transparent">
    <td style="width: 0.25in; text-align: justify; font-weight: normal">&#160;</td>
    <td style="width: 0.25in; text-align: left; font-weight: normal"><span style="font-size: 10pt">(c)</span></td>
    <td style="text-align: justify; font-weight: normal"><span style="font-size: 10pt">an act which constitutes a &#8220;fraud on the minority&#8221; where the wrongdoers are themselves in control of the company.</span></td></tr>
  </table><div>
</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0in; background-color: transparent">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent"><i>Indemnification
of Directors and Executive Officers and Limitation of Liability</i></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">The Cayman Islands
law does not limit the extent to which a company&#8217;s articles of association may provide for indemnification of officers and directors,
except to the extent any such provision may be held by the Cayman Islands courts to be contrary to public policy, such as to provide indemnification
against civil fraud or the consequences of committing a crime. Our amended and restated articles of association provide to the extent
permitted by law, we shall indemnify each existing or former secretary, director (including alternate director), and any of our other
officers (including an investment adviser or an administrator or liquidator) and their personal representatives against:</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">&#160;</p><div>

</div><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
  <tr style="vertical-align: top; background-color: Transparent">
    <td style="width: 0.25in; text-align: justify; font-weight: normal">&#160;</td>
    <td style="width: 0.25in; text-align: left; font-weight: normal"><span style="font-size: 10pt">(a)</span></td>
    <td style="text-align: justify; font-weight: normal"><span style="font-size: 10pt">all actions, proceedings, costs, charges, expenses, losses, damages or liabilities incurred or sustained by the existing or former director (including alternate director), secretary or officer in or about the conduct of our business or affairs or in the execution or discharge of the existing or former director (including alternate director), secretary&#8217;s or officer&#8217;s duties, powers, authorities or discretions; and</span></td></tr>
  </table><div>
</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0in; background-color: transparent">&#160;</p><div>

</div><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
  <tr style="vertical-align: top; background-color: Transparent">
    <td style="width: 0.25in; text-align: justify; font-weight: normal">&#160;</td>
    <td style="width: 0.25in; text-align: left; font-weight: normal"><span style="font-size: 10pt">(b)</span></td>
    <td style="text-align: justify; font-weight: normal"><span style="font-size: 10pt">without limitation to paragraph (a) above, all costs, expenses, losses or liabilities incurred by the existing or former director (including alternate director), secretary or officer in defending (whether successfully or otherwise) any civil, criminal, administrative or investigative proceedings (whether threatened, pending or completed) concerning us or our affairs in any court or tribunal, whether in the Cayman Islands or elsewhere.</span></td></tr>
  </table><div>
</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0in; background-color: transparent">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0in; background-color: transparent"></p><div>

</div><!-- Field: Page; Sequence: 121; Value: 1 --><div>
    </div><div style="margin-top: 12pt; margin-bottom: 6pt; border-bottom: Black 1.5pt solid"><p style="font: 10pt Times New Roman, Times, Serif; text-align: center; margin-top: 0pt; margin-bottom: 0pt"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->116<!-- Field: /Sequence --></p></div><div>
    </div><div style="break-before: page; margin-top: 6pt; margin-bottom: 12pt"><p style="margin: 0pt">&#160;</p></div><div>
    </div><!-- Field: /Page --><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0in; background-color: transparent">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">No such existing
or former director (including alternate director), secretary or officer, however, shall be indemnified in respect of any matter arising
out of his own dishonesty.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">To the extent permitted
by law, we may make a payment, or agree to make a payment, whether by way of advance, loan or otherwise, for any legal costs incurred
by an existing or former director (including alternate director), secretary or any of our officers in respect of any matter identified
in above on condition that the director (including alternate director), secretary or officer must repay the amount paid by us to the extent
that it is ultimately found not liable to indemnify the director (including alternate director), the secretary or that officer for those
legal costs.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">This standard of
conduct is generally the same as permitted under the Delaware General Corporation Law for a Delaware corporation. In addition, we entered
into indemnification agreements with our directors and executive officers that provide such persons with additional indemnification beyond
that provided in our articles.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">Insofar as indemnification
for liabilities arising under the Securities Act may be permitted to our directors, officers or persons controlling us under the foregoing
provisions, we have been informed that, in the opinion of the SEC, such indemnification is against public policy as expressed in the Securities
Act and is therefore unenforceable.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent"><i>Anti-Takeover
Provisions in Our Articles</i></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">Some provisions
of our articles may discourage, delay or prevent a change in control of our company or management that shareholders may consider favorable,
including provisions that authorize our board of directors to issue shares at such times and on such terms and conditions as the board
of directors may decide without any further vote or action by our shareholders, and limit the ability of shareholders to requisition and
convene general meetings of shareholders.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">Under the Cayman
Islands Companies Act, our directors may only exercise the rights and powers granted to them under our articles for what they believe
in good faith to be in the best interests of our company and for a proper purpose.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent"><i>Directors&#8217;
Fiduciary Duties</i></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">Under Delaware
corporate law, a director of a Delaware corporation has a fiduciary duty to the corporation and its shareholders. This duty has two components:
the duty of care and the duty of loyalty. The duty of care requires that a director act in good faith, with the care that an ordinarily
prudent person would exercise under similar circumstances. Under this duty, a director must inform himself of, and disclose to shareholders,
all material information reasonably available regarding a significant transaction. The duty of loyalty requires that a director act in
a manner he or she reasonably believes to be in the best interests of the corporation. He or she must not use his or her corporate position
for personal gain or advantage. This duty prohibits self-dealing by a director and mandates that the best interests of the corporation
and its shareholders take precedence over any interest possessed by a director, officer or controlling shareholder and not shared by the
shareholders generally. In general, actions of a director are presumed to have been made on an informed basis, in good faith and in the
honest belief that the action taken was in the best interests of the corporation. However, this presumption may be rebutted by evidence
of a breach of one of the fiduciary duties. Should such evidence be presented concerning a transaction by a director, a director must
prove the procedural fairness of the transaction, and that the transaction was of fair value to the corporation.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">As a matter of
Cayman Islands law, a director owe three types of duties to the company: (i) statutory duties, (ii) fiduciary duties, and (iii) common
law duties. The Cayman Islands Companies Act imposes a number of statutory duties on a director. A Cayman Islands director&#8217;s fiduciary
duties are not codified, however the courts of the Cayman Islands have held that a director owes the following fiduciary duties (a) a
duty to act in what the director bona fide considers to be in the best interests of the company, (b) a duty to exercise their powers for
the purposes they were conferred, (c) a duty to avoid fettering his or her discretion in the future and (d) a duty to avoid conflicts
of interest and of duty. The common law duties owed by a director are those to act with skill, care and diligence that may reasonably
be expected of a person carrying out the same functions as are carried out by that director in relation to the company and, also, to act
with the skill, care and diligence in keeping with a standard of care commensurate with any particular skill they have which enables them
to meet a higher standard than a director without those skills. In fulfilling their duty of care to us, our directors must ensure compliance
with our amended articles of association, as amended and restated from time to time. We have the right to seek damages if a duty owed
by any of our directors is breached.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">&#160;&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent"></p><div>

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    </div><div style="margin-top: 12pt; margin-bottom: 6pt; border-bottom: Black 1.5pt solid"><p style="font: 10pt Times New Roman, Times, Serif; text-align: center; margin-top: 0pt; margin-bottom: 0pt"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->117<!-- Field: /Sequence --></p></div><div>
    </div><div style="break-before: page; margin-top: 6pt; margin-bottom: 12pt"><p style="margin: 0pt">&#160;</p></div><div>
    </div><!-- Field: /Page --><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent"><i>Shareholder
Proposals</i></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">Under the Delaware
General Corporation Law, a shareholder has the right to put any proposal before the annual meeting of shareholders, provided it complies
with the notice provisions in the governing documents. The Delaware General Corporation Law does not provide shareholders an express right
to put any proposal before the annual meeting of shareholders, but in keeping with common law, Delaware corporations generally afford
shareholders an opportunity to make proposals and nominations provided that they comply with the notice provisions in the certificate
of incorporation or bylaws. A special meeting may be called by the board of directors or any other person authorized to do so in the governing
documents, but shareholders may be precluded from calling special meetings.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">The Cayman Islands
Companies Act provides shareholders with only limited rights to requisition a general meeting, and does not provide shareholders with
any right to put any proposal before a general meeting. However, these rights may be provided in a company&#8217;s articles of association.
Our articles provide that general meetings shall be convened on the written requisition of one or more of the shareholders entitled to
attend and vote at our general meetings who (together) hold not less than 10 percent of the rights to vote at such general meeting in
accordance with the notice provisions in the articles, specifying the purpose of the meeting and signed by each of the shareholders making
the requisition. If the directors do not convene such meeting for a date not later than twenty-one clear days&#8217; after the date of
receipt of the written requisition, those shareholders who requested the meeting may convene the general meeting themselves within three
months after the end of such period of twenty-one clear days in which case reasonable expenses incurred by them as a result of the directors
failing to convene a meeting shall be reimbursed by us. Our articles provide no other right to put any proposals before annual general
meetings or extraordinary general meetings. As a Cayman Islands exempted company, we are not obligated by law to call shareholders&#8217;
annual general meetings. However, our corporate governance guidelines require us to call such meetings every year.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent"><i>Cumulative Voting</i></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">Under the Delaware
General Corporation Law, cumulative voting for elections of directors is not permitted unless the corporation&#8217;s certificate of incorporation
specifically provides for it. Cumulative voting potentially facilitates the representation of minority shareholders on a board of directors
since it permits the minority shareholder to cast all the votes to which the shareholder is entitled on a single director, which increases
the shareholder&#8217;s voting power with respect to electing such director. As permitted under the Cayman Islands Companies Act, our
articles do not provide for cumulative voting. As a result, our shareholders are not afforded any less protections or rights on this issue
than shareholders of a Delaware corporation.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent"><i>Removal of Directors</i></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">Under the Delaware
General Corporation Law, a director of a corporation with a classified board may be removed only for cause with the approval of a majority
of the outstanding shares entitled to vote, unless the certificate of incorporation provides otherwise. Subject to the provisions of our
articles (which include the removal of a director by ordinary resolution), the office of a director may be terminated forthwith if (a)
he is prohibited by the laws of the Cayman Islands from acting as a director, (b) he is made bankrupt or makes an arrangement or composition
with his creditors generally, (c) he resigns his office by notice to us, (d) he only held office as a director for a fixed term and such
term expires, (e) in the opinion of a registered medical practitioner by whom he is being treated he becomes physically or mentally incapable
of acting as a director, (f) he is given notice by the majority of the other directors (not being less than two in number) to vacate office
(without prejudice to any claim for damages for breach of any agreement relating to the provision of the services of such director), (g)
he is made subject to any law relating to mental health or incompetence, whether by court order or otherwise, or (h) without the consent
of the other directors, he is absent from meetings of directors for continuous period of six months.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">&#160;</p><div>

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    </div><div style="break-before: page; margin-top: 6pt; margin-bottom: 12pt"><p style="margin: 0pt">&#160;</p></div><div>
    </div><!-- Field: /Page --><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent"><i>Transactions
with Interested Shareholders</i></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">The Delaware General
Corporation Law contains a business combination statute applicable to Delaware public corporations whereby, unless the corporation has
specifically elected not to be governed by such statute by amendment to its certificate of incorporation or bylaws that is approved by
its shareholders, it is prohibited from engaging in certain business combinations with an &#8220;interested shareholder&#8221; for three
years following the date that such person becomes an interested shareholder. An interested shareholder generally is a person or a group
who or which owns or owned 15% or more of the target&#8217;s outstanding voting stock or who or which is an affiliate or associate of
the corporation and owned 15% or more of the corporation&#8217;s outstanding voting stock within the past three years. This has the effect
of limiting the ability of a potential acquirer to make a two-tiered bid for the target in which all shareholders would not be treated
equally. The statute does not apply if, among other things, prior to the date on which such shareholder becomes an interested shareholder,
the board of directors approves either the business combination or the transaction which resulted in the person becoming an interested
shareholder. This encourages any potential acquirer of a Delaware corporation to negotiate the terms of any acquisition transaction with
the target&#8217;s board of directors.&#160;</p><div>



</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">The Cayman Islands
Companies Act has no comparable statute. As a result, we cannot avail ourselves of the types of protections afforded by the Delaware business
combination statute. However, although the Cayman Islands Companies Act does not regulate transactions between a company and its significant
shareholders, under Cayman Islands law such transactions must be entered into bona fide in the best interests of the company and for a
proper corporate purpose and not with the effect of constituting a fraud on the minority shareholders.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent"><i>Restructuring</i></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent"><i>&#160;</i></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">A company may present
a petition to the Grand Court of the Cayman Islands for the appointment of a restructuring officer on the grounds that the company:</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">&#160;</p><div>

</div><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
  <tr style="vertical-align: top; background-color: Transparent">
    <td style="width: 0.25in; text-align: left; font-weight: normal">&#160;</td>
    <td style="width: 0.25in; text-align: left; font-weight: normal"><span style="font-size: 10pt">(a)</span></td>
    <td style="text-align: justify; font-weight: normal"><span style="font-size: 10pt">is or is likely to become unable to pay its debts; and</span></td></tr>
  </table><div>
</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify; background-color: transparent">&#160;</p><div>

</div><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
  <tr style="vertical-align: top; background-color: Transparent">
    <td style="width: 0.25in; text-align: left; font-weight: normal">&#160;</td>
    <td style="width: 0.25in; text-align: left; font-weight: normal"><span style="font-size: 10pt">(b)</span></td>
    <td style="text-align: justify; font-weight: normal"><span style="font-size: 10pt">intends to present a compromise or arrangement to its creditors (or classes thereof) either pursuant to the Companies Act, the law of a foreign country or by way of a consensual restructuring.</span></td></tr>
  </table><div>
</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify; background-color: transparent">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">The Grand Court
may, among other things, make an order appointing a restructuring officer upon hearing of such petition, with such powers and to carry
out such functions as the court may order. At any time (i) after the presentation of a petition for the appointment of a restructuring
officer but before an order for the appointment of a restructuring officer has been made, and (ii) when an order for the appointment of
a restructuring officer is made, until such order has been discharged, no suit, action or other proceedings (other than criminal proceedings)
shall be proceeded with or commenced against the company, no resolution to wind up the company shall be passed, and no winding up petition
may be presented against the company, except with the leave of the court. However, notwithstanding the presentation of a petition for
the appointment of a restructuring officer or the appointment of a restructuring officer, a creditor who has security over the whole or
part of the assets of the company is entitled to enforce the security without the leave of the court and without reference to the restructuring
officer appointed.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent"><i>Dissolution;
Winding Up</i></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">Under the Delaware
General Corporation Law, unless the board of directors approves the proposal to dissolve, dissolution must be approved by shareholders
holding 100% of the total voting power of the corporation. Only if the dissolution is initiated by the board of directors may it be approved
by a simple majority of the corporation&#8217;s outstanding shares. Delaware law allows a Delaware corporation to include in its certificate
of incorporation a supermajority voting requirement in connection with dissolutions initiated by the board of directors.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">Under the Cayman
Islands Companies Act and our articles, the Company may be wound up by a special resolution of our shareholders, or if the winding up
is initiated by our board of directors, by either a special resolution of our members or, if our company is unable to pay its debts as
they fall due, by an ordinary resolution of our members. In addition, a company may be wound up by an order of the courts of the Cayman
Islands. The court has authority to order winding up in a number of specified circumstances including where it is, in the opinion of the
court, just and equitable to do so.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent"></p><div>

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    </div><div style="margin-top: 12pt; margin-bottom: 6pt; border-bottom: Black 1.5pt solid"><p style="font: 10pt Times New Roman, Times, Serif; text-align: center; margin-top: 0pt; margin-bottom: 0pt"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->119<!-- Field: /Sequence --></p></div><div>
    </div><div style="break-before: page; margin-top: 6pt; margin-bottom: 12pt"><p style="margin: 0pt">&#160;</p></div><div>
    </div><!-- Field: /Page --><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent"><i>Variation of
Rights of Shares</i></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">Under the Delaware
General Corporation Law, a corporation may vary the rights of a class of shares with the approval of a majority of the outstanding shares
of such class, unless the certificate of incorporation provides otherwise. Under the Cayman Islands Companies Act and our articles, if
our share capital is divided into more than one class of shares, the rights attaching to any class of share (unless otherwise provided
by the terms of issue of the shares of that class) may be varied either with the consent in writing of the holders of not less than two-thirds
of the issued shares of that class, or with the sanction of a resolution passed by a majority of not less than two-thirds of the holders
of shares of the class present in person or by proxy at a separate general meeting of the holders of shares of that class.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent"><i>Amendment of
Governing Documents</i></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">Under the Delaware
General Corporation Law, a corporation&#8217;s certificate of incorporation may be amended only if adopted and declared advisable by the
board of directors and approved by a majority of the outstanding shares entitled to vote, and the bylaws may be amended with the approval
of a majority of the outstanding shares entitled to vote and may, if so provided in the certificate of incorporation, also be amended
by the board of directors. Under the Cayman Islands Companies Act, our articles may only be amended by special resolution of our shareholders.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent"><i>Anti-money Laundering&#8212;Cayman
Islands</i></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">In order to comply
with legislation or regulations aimed at the prevention of money laundering, we may be required to adopt and maintain anti-money laundering
procedures, and may require subscribers to provide evidence to verify their identity. Where permitted, and subject to certain conditions,
we may also delegate the maintenance of our anti-money laundering procedures (including the acquisition of due diligence information)
to a suitable person.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">&#160;&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">We reserve the
right to request such information as is necessary to verify the identity of a subscriber. In the event of delay or failure on the part
of the subscriber in producing any information required for verification purposes, we may refuse to accept the application, in which case
any funds received will be returned without interest to the account from which they were originally debited.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">We also reserve
the right to refuse to make any redemption payment to a shareholder if our directors or officers suspect or are advised that the payment
of redemption proceeds to such shareholder might result in a breach of applicable anti-money laundering or other laws or regulations by
any person in any relevant jurisdiction, or if such refusal is considered necessary or appropriate to ensure our compliance with any such
laws or regulations in any applicable jurisdiction.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">If any person resident
in the Cayman Islands knows or suspects or has reason for knowing or suspecting that another person is engaged in criminal conduct or
is involved with terrorism or terrorist property and the information for that knowledge or suspicion came to their attention in the course
of their business in the regulated sector, or other trade, profession, business or employment, the person will be required to report such
knowledge or suspicion to (i) a nominated officer (appointed in accordance with the Proceeds of Crime Act (As Revised) of the Cayman Islands)
or the Financial Reporting Authority of the Cayman Islands, pursuant to the Proceeds of Crime Act (As Revised), if the disclosure relates
to criminal conduct or money laundering or (ii) to a police constable or a nominated officer (pursuant to the Terrorism Act (As Revised)
of the Cayman Islands) or the Financial Reporting Authority, pursuant to the Terrorism Act (As Revised), if the disclosure relates to
involvement with terrorism or terrorist financing and terrorist property. Such a report shall not be treated as a breach of confidence
or of any restriction upon the disclosure of information imposed by any enactment or otherwise.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">The above summary
is qualified in its entirety by our amended and restated memorandum of association and our amended and restated articles of association
filed as Exhibit 1.2 of the Exhibit Index of this Annual Report on Form 20-F.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: left; background-color: transparent"><b><i>C. Material
Contracts</i></b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0in; background-color: transparent">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">Material contracts
other than in the ordinary course of business are described in Item 4 and Item 7 or elsewhere in this annual report.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent"></p><div>

</div><!-- Field: Page; Sequence: 125; Value: 1 --><div>
    </div><div style="margin-top: 12pt; margin-bottom: 6pt; border-bottom: Black 1.5pt solid"><p style="font: 10pt Times New Roman, Times, Serif; text-align: center; margin-top: 0pt; margin-bottom: 0pt"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->120<!-- Field: /Sequence --></p></div><div>
    </div><div style="break-before: page; margin-top: 6pt; margin-bottom: 12pt"><p style="margin: 0pt">&#160;</p></div><div>
    </div><!-- Field: /Page --><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: left; background-color: transparent"><b><i>D. Exchange
Controls</i></b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0in; background-color: transparent">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">See &#8220;Item
4. Information on the Company &#8212; B. Business Overview-Regulations &#8212; PRC Laws and Regulations on Foreign Exchange.&#8221;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent"><b><i>E. Taxation</i></b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0in; background-color: transparent">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">The following summary
of certain Cayman Islands, PRC and U.S. federal income tax consequences of the acquisition, ownership and disposition of our Ordinary
Shares is based on laws and relevant interpretations thereof in effect as of the date of this Annual Report, all of which are subject
to change. Please note that this summary should not be considered a comprehensive description of all the tax considerations that may be
relevant to the decision to purchase our Ordinary Shares, such as tax considerations under U.S. state and local tax laws or under the
tax laws of jurisdictions other than the Cayman Islands, the People&#8217;s Republic of China and the United States. To the extent that
the discussion relates to matters of Cayman Islands tax law, it represents the opinion of Maples and Calder (Hong Kong) LLP, our Cayman
Islands legal counsel. To the extent that the discussion relates to matters of PRC tax law, it represents the opinion of Beijing Dacheng
Law Offices, LLP (Shanghai), our PRC counsel. To the extent that the discussion relates to matters of U.S. Federal Income Taxation, it
represents the opinion of Sichenzia Ross Ference Carmel LLP, our U.S. counsel.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent"><b><span style="text-decoration:underline">People&#8217;s
Republic of China Enterprise Taxation</span></b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">Unless otherwise
noted in the following discussion, this section is the opinion of Beijing Dacheng Law Offices, LLP (Shanghai), our PRC counsel, insofar
as it relates to legal conclusions with respect to matters of People&#8217;s Republic of China Enterprise Taxation below.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0in; background-color: transparent">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">The following brief
description of Chinese enterprise laws is designed to highlight the enterprise-level taxation on our earnings, which will affect the amount
of dividends, if any, we are ultimately able to pay to our shareholders.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: left; text-indent: 0.25in; background-color: transparent">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">We are a holding
company incorporated in the Cayman Islands and we gain income by way of dividends paid to us from our PRC subsidiary. The EIT Law and
its implementation rules provide that China-sourced income of foreign enterprises, such as dividends paid by a PRC subsidiary to its equity
holders that are non-resident enterprises, will normally be subject to PRC withholding tax at a rate of 10%, unless any such foreign investor&#8217;s
jurisdiction of incorporation has a tax treaty with China that provides for a preferential tax rate or a tax exemption.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: left; text-indent: 0.25in; background-color: transparent">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">Under the EIT Law,
an enterprise established outside of China with a &#8220;de facto management body&#8221; within China is considered a &#8220;resident
enterprise,&#8221; which means that it is treated in a manner similar to a Chinese enterprise for enterprise income tax purposes. Although
the implementation rules of the EIT Law define &#8220;de facto management body&#8221; as a managing body that actually, comprehensively
manage and control the production and operation, staff, accounting, property and other aspects of an enterprise, the only official guidance
for this definition currently available is set forth in SAT Notice 82, which provides guidance on the determination of the tax residence
status of a Chinese-controlled offshore incorporated enterprise, defined as an enterprise that is incorporated under the laws of a foreign
country or territory and that has a PRC enterprise or enterprise group as its primary controlling shareholder. Although Jin Medical International
Ltd. does not have a PRC enterprise or enterprise group as our primary controlling shareholder and is therefore not a Chinese-controlled
offshore incorporated enterprise within the meaning of SAT Notice 82, in the absence of guidance specifically applicable to us, we have
applied the guidance set forth in SAT Notice 82 to evaluate the tax residence status of Jin Medical International Ltd. and its subsidiaries
organized outside the PRC.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: left; text-indent: 0.25in; background-color: transparent">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">According to SAT
Notice 82, a Chinese-controlled offshore incorporated enterprise will be regarded as a PRC tax resident by virtue of having a &#8220;de
facto management body&#8221; in China and will be subject to PRC enterprise income tax on its worldwide income only if all of the following
criteria are met: (i) the places where senior management and senior management departments that are responsible for daily production,
operation and management of the enterprise perform their duties are mainly located within the territory of China; (ii) financial decisions
(such as money borrowing, lending, financing and financial risk management) and personnel decisions (such as appointment, dismissal and
salary and wages) are decided or need to be decided by organizations or persons located within the territory of China; (iii) main property,
accounting books, corporate seal, the board of directors and files of the minutes of shareholders&#8217; meetings of the enterprise are
located or preserved within the territory of China; and (iv) one half&#8201; (or more) of the directors or senior management staff having
the right to vote habitually reside within the territory of China.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: left; text-indent: 0.25in; background-color: transparent">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: left; text-indent: 0.25in; background-color: transparent"></p><div>

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</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: left; text-indent: 0.25in; background-color: transparent">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">Currently, we are
not aware of any offshore holding companies with a corporate structure similar to ours that has been deemed a PRC &#8220;resident enterprise&#8221;
by the PRC tax authorities. Accordingly, we believe that Jin Medical International Ltd. and its offshore subsidiaries should not be treated
as a &#8220;resident enterprise&#8221; for PRC tax purposes if the criteria for &#8220;de facto management body&#8221; as set forth in
SAT Notice 82 were deemed applicable to us. However, as the tax residency status of an enterprise is subject to determination by the PRC
tax authorities and uncertainties remain with respect to the interpretation of the term &#8220;de facto management body&#8221; as applicable
to our offshore entities, we will continue to monitor our tax status.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: left; text-indent: 0.25in; background-color: transparent">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">The implementation
rules of the EIT Law provide that, (i) if the enterprise that distributes dividends is domiciled in the PRC or (ii) if gains are realized
from transferring equity interests of enterprises domiciled in the PRC, then such dividends or gains are treated as China-sourced income.
It is not clear how &#8220;domicile&#8221; may be interpreted under the EIT Law, and it may be interpreted as the jurisdiction where the
enterprise is a tax resident. Therefore, if we are considered as a PRC tax resident enterprise for PRC tax purposes, any dividends we
pay to our overseas shareholders which are non-resident enterprises as well as gains realized by such shareholders from the transfer of
our shares may be regarded as China-sourced income and as a result become subject to PRC withholding tax at a rate of up to 10%. We are
not aware of any offshore holding companies with a corporate structure similar to ours that has been deemed a PRC &#8220;resident enterprise&#8221;
by the PRC tax authorities as of the date of the Annual Report. Therefore, we believe that it is possible but highly unlikely that the
income received by our overseas shareholders will be regarded as China-sourced income. However, the tax resident status of an enterprise
is subject to determination by the PRC tax authorities and uncertainties remain with respect to the interpretation of the term &#8220;de
facto management body&#8221;. There can be no assurance that the PRC government will ultimately take a view that is consistent with us.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: left; text-indent: 0.25in; background-color: transparent">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">See &#8220;Item
3. Key Information&#8212;&#8201;Risk Factors&#8201;&#8212;&#8201;Risks Related to Doing Business in China&#8201;&#8212;&#8201;Under
the PRC Enterprise Income Tax Law, or the EIT Law, we may be classified as a &#8220;resident enterprise&#8221; of China, which could result
in unfavorable tax consequences to us and our non-PRC shareholders.&#8221;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: left; text-indent: 0.25in; background-color: transparent">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">Our company pays
an EIT rate of 25% for WFOE and its subsidiaries. The EIT is calculated based on the entity&#8217;s global income as determined under
PRC tax laws and accounting standards. If the PRC tax authorities determine that we are a PRC resident enterprise for enterprise income
tax purposes, we may be required to withhold a 10% withholding tax from dividends we pay to our shareholders that are non-resident enterprises.
In addition, non-resident enterprise shareholders may be subject to a 10% PRC withholding tax on gains realized on the sale or other disposition
of our Ordinary Shares, if such income is treated as sourced from within the PRC. It is unclear whether our non-PRC individual shareholders
would be subject to any PRC tax on dividends or gains obtained by such non-PRC individual shareholders in the event we are determined
to be a PRC resident enterprise. If any PRC tax were to apply to dividends or gains realized by non-PRC individuals, it would generally
apply at a rate of 20% unless a reduced rate is available under an applicable tax treaty. However, it is also unclear whether non-PRC
shareholders of the Company would be able to claim the benefits of any tax treaties between their country of tax residence and the PRC
in the event that the Company is treated as a PRC resident enterprise. There is no guidance from the PRC government to indicate whether
or not any tax treaties between the PRC and other countries would apply in circumstances where a non-PRC company was deemed to be a PRC
tax resident, and thus there is no basis for expecting how tax treaty between the PRC and other countries may impact non-resident enterprises.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: left; background-color: transparent">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent"><b><span style="text-decoration:underline">Hong Kong
Taxation</span></b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">Entities incorporated
in Hong Kong are subject to profits tax in Hong Kong at the rate of 8.25% on assessable profits up to HK$2,000,000; and 16.5% on any part
of assessable profits over HK$2,000,000 for each of the fiscal years ended September 30, 2023 and 2023.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">&#160;&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent"><b><span style="text-decoration:underline">Cayman Islands
Taxation</span></b>&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">The Cayman Islands
currently levies no taxes on individuals or corporations based upon profits, income, gains or appreciation and there is no taxation in
the nature of inheritance tax or estate duty. There are no other taxes likely to be material to the Company levied by the Government of
the Cayman Islands except for stamp duties which may be applicable on instruments executed in, or, after execution, brought within the
jurisdiction of the Cayman Islands. No stamp duty is payable in the Cayman Islands on the issue of shares by, or any transfers of shares
of, Cayman Islands companies (except those which hold interests in land in the Cayman Islands). There is no exchange control legislation
under Cayman Islands law and accordingly there are no exchange control regulations imposed under Cayman Islands law.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent"></p><div>

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</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">Payments of dividends
and capital in respect of our Ordinary Shares will not be subject to taxation in the Cayman Islands and no withholding will be required
on the payment of a dividend or capital to any holder of our Ordinary Shares, as the case may be, nor will gains derived from the disposal
of our Ordinary Shares be subject to Cayman Islands income or corporate tax.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0in; background-color: transparent">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">As an exempted
company with limited liability conducting business mainly outside the Cayman Islands, we have applied for and received a tax exemption
undertaking from the Cayman Islands government that, in accordance with Section 6 of the Tax Concessions Act (As Revised) of the Cayman
Islands, for a period of 20 years from the date of the undertaking, no law which is enacted in the Cayman Islands imposing any tax to
be levied on profits, income, gains or appreciations will apply to us or our operations and, in addition, that no tax to be levied on
profits, income, gains or appreciations or which is in the nature of estate duty or inheritance tax will be payable (i) on or in respect
of our shares, debentures or other obligations or (ii) by way of the withholding in whole or in part of a payment of dividend or other
distribution of income or capital by us to our shareholders or a payment of principal or interest or other sums due under a debenture
or other obligation of us.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0in; background-color: transparent"><b>&#160;</b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent"><b><span style="text-decoration:underline">United States
Federal Income Taxation</span></b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent"><b>WE URGE POTENTIAL
PURCHASERS OF OUR ORDINARY SHARES TO CONSULT THEIR OWN TAXADVISORS CONCERNING THE U.S. FEDERAL, STATE, LOCAL AND NON-U.S. TAX CONSEQUENCES
OF PURCHASING, OWNING AND DISPOSING OF OUR ORDINARY SHARES.</b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">The following does
not address the tax consequences to any particular investor or to persons in special tax situations such as:</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">&#160;</p><div>

</div><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%">
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    <td style="text-align: justify; font-weight: normal">&#160;</td>
    <td style="text-align: left; font-weight: normal">&#160;</td>
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  <tr style="vertical-align: top; background-color: Transparent">
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    <td style="text-align: justify; font-weight: normal">&#160;</td>
    <td style="text-align: left; font-weight: normal">&#160;</td>
    <td style="text-align: justify; font-weight: normal">&#160;</td></tr>
  <tr style="vertical-align: top; background-color: Transparent">
    <td style="text-align: justify; font-weight: normal">&#160;</td>
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    <td style="text-align: justify; font-weight: normal">&#160;</td>
    <td style="text-align: left; font-weight: normal">&#160;</td>
    <td style="text-align: justify; font-weight: normal">&#160;</td></tr>
  <tr style="vertical-align: top; background-color: Transparent">
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    <td style="text-align: justify; font-weight: normal">&#160;</td>
    <td style="text-align: left; font-weight: normal">&#160;</td>
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  <tr style="vertical-align: top; background-color: Transparent">
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    <td style="text-align: justify; font-weight: normal">&#160;</td>
    <td style="text-align: left; font-weight: normal">&#160;</td>
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  <tr style="vertical-align: top; background-color: Transparent">
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    <td style="text-align: justify; font-weight: normal">&#160;</td>
    <td style="text-align: left; font-weight: normal">&#160;</td>
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    <td style="text-align: justify; font-weight: normal">&#160;</td>
    <td style="text-align: left; font-weight: normal">&#160;</td>
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    <td style="text-align: justify; font-weight: normal">&#160;</td>
    <td style="text-align: left; font-weight: normal">&#160;</td>
    <td style="text-align: justify; font-weight: normal">&#160;</td></tr>
  <tr style="vertical-align: top; background-color: Transparent">
    <td style="text-align: justify; font-weight: normal">&#160;</td>
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    <td style="text-align: justify; font-weight: normal">&#160;</td>
    <td style="text-align: left; font-weight: normal">&#160;</td>
    <td style="text-align: justify; font-weight: normal">&#160;</td></tr>
  <tr style="vertical-align: top; background-color: Transparent">
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    <td style="text-align: justify; font-weight: normal">&#160;</td>
    <td style="text-align: left; font-weight: normal">&#160;</td>
    <td style="text-align: justify; font-weight: normal">&#160;</td></tr>
  <tr style="vertical-align: top; background-color: Transparent">
    <td style="text-align: justify; font-weight: normal">&#160;</td>
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  <tr style="vertical-align: top; background-color: Transparent">
    <td style="text-align: justify; font-weight: normal">&#160;</td>
    <td style="text-align: left; font-weight: normal">&#160;</td>
    <td style="text-align: justify; font-weight: normal">&#160;</td></tr>
  <tr style="vertical-align: top; background-color: Transparent">
    <td style="text-align: justify; font-weight: normal">&#160;</td>
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  <tr style="vertical-align: top; background-color: Transparent">
    <td style="text-align: justify; font-weight: normal">&#160;</td>
    <td style="text-align: left; font-weight: normal">&#160;</td>
    <td style="text-align: justify; font-weight: normal">&#160;</td></tr>
  <tr style="vertical-align: top; background-color: Transparent">
    <td style="text-align: justify; font-weight: normal">&#160;</td>
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</table><div>

</div><p style="margin: 0">&#160;</p><div>

</div><p style="margin-top: 0; margin-bottom: 0"></p><div>

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</div><p style="margin-top: 0; margin-bottom: 0">&#160;</p><div>

</div><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%">
  <tr style="vertical-align: top; background-color: Transparent">
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  <tr style="vertical-align: top; background-color: Transparent">
    <td style="text-align: justify; font-weight: normal">&#160;</td>
    <td style="text-align: left; font-weight: normal">&#160;</td>
    <td style="text-align: justify; font-weight: normal">&#160;</td></tr>
  <tr style="vertical-align: top; background-color: Transparent">
    <td style="text-align: justify; font-weight: normal">&#160;</td>
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</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: left; background-color: transparent">&#160;</p><div>

</div><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%">
  <tr style="vertical-align: top; background-color: Transparent">
    <td style="width: 0.25in; text-align: left; font-weight: normal">&#160;</td>
    <td style="width: 0.25in; text-align: left; font-weight: normal"><span style="font-size: 10pt">&#9679;</span></td>
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</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">&#160;</p><div>

</div><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%">
  <tr style="vertical-align: top; background-color: Transparent">
    <td style="width: 0.25in; text-align: left; font-weight: normal">&#160;</td>
    <td style="width: 0.25in; text-align: left; font-weight: normal"><span style="font-size: 10pt">&#9679;</span></td>
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</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">The discussion
set forth below is addressed only to U.S. Holders that purchase Ordinary Shares in this offering. Prospective purchasers are urged to
consult their own tax advisors about the application of the U.S. federal income tax rules to their particular circumstances as well as
the state, local, foreign and other tax consequences to them of the purchase, ownership and disposition of our Ordinary Shares.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center; background-color: transparent">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent"><b><i>Material
Tax Consequences Applicable to U.S. Holders of Our Ordinary Shares</i></b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">The following sets
forth the material U.S. federal income tax consequences related to the ownership and disposition of our Ordinary Shares. It is directed
to U.S. Holders (as defined below) of our Ordinary Shares and is based upon laws and relevant interpretations thereof in effect as of
the date of this Annual Report, all of which are subject to change. This description does not deal with all possible tax consequences
relating to ownership and disposition of our Ordinary Shares or U.S. tax laws, other than the U.S. federal income tax laws, such as the
tax consequences under non-U.S. tax laws, state, local and other tax laws.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0in; background-color: transparent">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">The following brief
description applies only to U.S. Holders (defined below) that hold Ordinary Shares as capital assets and that have the U.S. dollar as
their functional currency. This brief description is based on the federal income tax laws of the United States in effect as of the date
of this Annual Report and on U.S. Treasury regulations in effect or, in some cases, proposed, as of the date of this Annual Report, as
well as judicial and administrative interpretations thereof available on or before such date. All of the foregoing authorities are subject
to change, which change could apply retroactively and could affect the tax consequences described below.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0in; background-color: transparent">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">The brief description
below of the U.S. federal income tax consequences to &#8220;U.S. Holders&#8221; will apply to you if you are a beneficial owner of Ordinary
Share and you are, for U.S. federal income tax purposes,</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 22.5pt; background-color: transparent">&#160;</p><div>

</div><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%">
  <tr style="vertical-align: top; background-color: Transparent">
    <td style="width: 0.25in; text-align: left; font-weight: normal">&#160;</td>
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</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: left; background-color: transparent">&#160;</p><div>

</div><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%">
  <tr style="vertical-align: top; background-color: Transparent">
    <td style="width: 0.25in; text-align: left; font-weight: normal">&#160;</td>
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</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: left; background-color: transparent">&#160;</p><div>

</div><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%">
  <tr style="vertical-align: top; background-color: Transparent">
    <td style="width: 0.25in; text-align: left; font-weight: normal">&#160;</td>
    <td style="width: 0.25in; text-align: left; font-weight: normal"><span style="font-size: 10pt">&#9679;</span></td>
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</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: left; background-color: transparent">&#160;</p><div>

</div><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%">
  <tr style="vertical-align: top; background-color: Transparent">
    <td style="width: 0.25in; text-align: left; font-weight: normal">&#160;</td>
    <td style="width: 0.25in; text-align: left; font-weight: normal"><span style="font-size: 10pt">&#9679;</span></td>
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  </table><div>
</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">If a partnership
(or other entities treated as a partnership for U.S. federal income tax purposes) is a beneficial owner of our Ordinary Shares, the tax
treatment of a partner in the partnership will depend upon the status of the partner and the activities of the partnership. Partnerships
and partners of a partnership holding our Ordinary Shares are urged to consult their tax advisors regarding an investment in our Ordinary
Shares.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0in; background-color: transparent">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">An individual is
considered a resident of the U.S. for Federal Income Tax purposes if they meet either the &#8220;Green Card Test&#8221; or the &#8220;Substantial
Presence Test&#8221; described as follows:</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0in; background-color: transparent">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">The Green Card
Test: You are a lawful permanent resident of the United States, at any time, if you have been given the privilege, according to the immigration
laws of the United States, of residing permanently in the United States as an immigrant. You generally have this status if the U.S. Citizenship
and Immigration Services (USCIS) issued you an alien registration card, Form I-551, also known as a &#8220;green card.&#8221;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0in; background-color: transparent">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0in; background-color: transparent"></p><div>

</div><!-- Field: Page; Sequence: 129; Value: 1 --><div>
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</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0in; background-color: transparent">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">The Substantial
Presence Test:</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0in; background-color: transparent">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">If an alien is
present in the United States on at least 31 days of the current calendar year, he/she will (absent an applicable exception) be classified
as a resident alien if the sum of the following equals 183 days or more (<i>See </i>&#167;7701(b)(3)(A) of the Internal Revenue Code and
related Treasury Regulations):</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">&#160;</p><div>

</div><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%">
  <tr style="vertical-align: top; background-color: Transparent">
    <td style="width: 0.25in; text-align: left; font-weight: normal">&#160;</td>
    <td style="width: 0.25in; text-align: left; font-weight: normal"><span style="font-size: 10pt">1.</span></td>
    <td style="text-align: justify; font-weight: normal"><span style="font-size: 10pt">The actual days in the United States in the current year; plus</span></td></tr>
  </table><div>
</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: left; background-color: transparent">&#160;</p><div>

</div><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%">
  <tr style="vertical-align: top; background-color: Transparent">
    <td style="width: 0.25in; text-align: left; font-weight: normal">&#160;</td>
    <td style="width: 0.25in; text-align: left; font-weight: normal"><span style="font-size: 10pt">2.</span></td>
    <td style="text-align: justify; font-weight: normal"><span style="font-size: 10pt">One-third of his/her days in the United States in the immediately preceding year; plus</span></td></tr>
  </table><div>
</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: left; background-color: transparent">&#160;</p><div>

</div><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%">
  <tr style="vertical-align: top; background-color: Transparent">
    <td style="width: 0.25in; text-align: left; font-weight: normal">&#160;</td>
    <td style="width: 0.25in; text-align: left; font-weight: normal"><span style="font-size: 10pt">3.</span></td>
    <td style="text-align: justify; font-weight: normal"><span style="font-size: 10pt">One-sixth of his/her days in the United States in the second preceding year.</span></td></tr>
  </table><div>
</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify; background-color: transparent">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: left; background-color: transparent"><b><i>Taxation of
Dividends and Other Distributions on our Ordinary Shares</i></b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">Subject to the
passive foreign investment company rules discussed below, the gross amount of distributions made by us to you with respect to the Ordinary
Shares (including the amount of any taxes withheld therefrom) will generally be includable in your gross income as dividend income on
the date of receipt by you, but only to the extent that the distribution is paid out of our current or accumulated earnings and profits
(as determined under U.S. federal income tax principles). With respect to corporate U.S. Holders, the dividends will not be eligible for
the dividends-received deduction allowed to corporations in respect of dividends received from other U.S. corporations.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0in; background-color: transparent">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">With respect to
non-corporate U.S. Holders, including individual U.S. Holders, dividends will be taxed at the lower capital gains rate applicable to qualified
dividend income, provided that (1) the Ordinary Shares are readily tradable on an established securities market in the United States,
or we are eligible for the benefits of an approved qualifying income tax treaty with the United States that includes an exchange of information
program, (2) we are not a passive foreign investment company (as discussed below) for either our taxable year in which the dividend is
paid or the preceding taxable year, and (3) certain holding period requirements are met. Because there is no income tax treaty between
the United States and the Cayman Islands, clause (1) above can be satisfied only if the Ordinary Shares are readily tradable on an established
securities market in the United States. Under U.S. Internal Revenue Service authority, Ordinary Shares are considered for purpose of clause
(1) above to be readily tradable on an established securities market in the United States if they are listed on the Nasdaq Capital Market.
You are urged to consult your tax advisors regarding the availability of the lower rate for dividends paid with respect to our Ordinary
Shares, including the effects of any change in law after the date of this Annual Report.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0in; background-color: transparent">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">Dividends will
constitute foreign source income for foreign tax credit limitation purposes. If the dividends are taxed as qualified dividend income (as
discussed above), the amount of the dividend taken into account for purposes of calculating the foreign tax credit limitation will be
limited to the gross amount of the dividend, multiplied by the reduced rate divided by the highest rate of tax normally applicable to
dividends. The limitation on foreign taxes eligible for credit is calculated separately with respect to specific classes of income. For
this purpose, dividends distributed by us with respect to our Ordinary Shares will constitute &#8220;passive category income&#8221; but
could, in the case of certain U.S. Holders, constitute &#8220;general category income.&#8221;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0in; background-color: transparent">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">To the extent that
the amount of the distribution exceeds our current and accumulated earnings and profits (as determined under U.S. federal income tax principles),
it will be treated first as a tax-free return of your tax basis in your Ordinary Shares, and to the extent the amount of the distribution
exceeds your tax basis, the excess will be taxed as capital gain. We do not intend to calculate our earnings and profits under U.S. federal
income tax principles. Therefore, a U.S. Holder should expect that a distribution will be treated as a dividend even if that distribution
would otherwise be treated as a non-taxable return of capital or as capital gain under the rules described above.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent"><b><i>Taxation
of Dispositions of Ordinary Shares</i></b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">Subject to the
passive foreign investment company rules discussed below, you will recognize taxable gain or loss on any sale, exchange or other taxable
disposition of a share equal to the difference between the amount realized (in U.S. dollars) for the share and your tax basis (in U.S.
dollars) in the Ordinary Shares. The gain or loss will be capital gain or loss. If you are a non-corporate U.S. Holder, including an individual
U.S. Holder, who has held the Ordinary Shares for more than one year, you will generally be eligible for reduced tax rates. The deductibility
of capital losses is subject to limitations. Any such gain or loss that you recognize will generally be treated as United States source
income or loss for foreign tax credit limitation purposes which will generally limit the availability of foreign tax credits.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent"></p><div>

</div><!-- Field: Page; Sequence: 130; Value: 1 --><div>
    </div><div style="margin-top: 12pt; margin-bottom: 6pt; border-bottom: Black 1.5pt solid"><p style="font: 10pt Times New Roman, Times, Serif; text-align: center; margin-top: 0pt; margin-bottom: 0pt"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->125<!-- Field: /Sequence --></p></div><div>
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</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent"><b><i>Passive Foreign
Investment Company</i></b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; text-indent: 0pt; background-color: Transparent">A
non-U.S. corporation is considered a PFIC for any taxable year if either:</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">&#160;</p><div>

</div><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%">
  <tr style="vertical-align: top; background-color: Transparent">
    <td style="width: 0.25in; text-align: left; font-weight: normal">&#160;</td>
    <td style="width: 0.25in; text-align: left; font-weight: normal"><span style="font-size: 10pt">&#9679;</span></td>
    <td style="text-align: justify; font-weight: normal"><span style="font-size: 10pt">at least 75% of its gross income for such taxable year is passive income; or</span></td></tr>
  </table><div>
</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: left; background-color: transparent">&#160;</p><div>

</div><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%">
  <tr style="vertical-align: top; background-color: Transparent">
    <td style="width: 0.25in; text-align: left; font-weight: normal">&#160;</td>
    <td style="width: 0.25in; text-align: left; font-weight: normal"><span style="font-size: 10pt">&#9679;</span></td>
    <td style="text-align: justify; font-weight: normal"><span style="font-size: 10pt">at least 50% of the value of its assets (based on an average of the quarterly values of the assets during a taxable year) is attributable to assets that produce or are held for the production of passive income (the &#8220;asset test&#8221;)</span></td></tr>
  </table><div>
</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: left; background-color: transparent">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">Passive income
generally includes dividends, interest, rents and royalties (other than rents or royalties derived from the active conduct of a trade
or business) and gains from the disposition of passive assets. We will be treated as owning our proportionate share of the assets and
earning our proportionate share of the income of any other corporation in which we own, directly or indirectly, at least 25% (by value)
of the stock. In determining the value and composition of our assets for purposes of the PFIC asset test, (1) the cash we raise in this
offering will generally be considered to be held for the production of passive income and (2) the value of our assets must be determined
based on the market value of our Ordinary Shares from time to time, which could cause the value of our non-passive assets to be less than
50% of the value of all of our assets (including the cash raised in this offering) on any particular quarterly testing date for purposes
of the asset test.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0in; background-color: transparent">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">Based on our operations
and the composition of our assets we do not expect to be treated as a PFIC under the current PFIC rules. However, we must make a separate
determination each year as to whether we are a PFIC, and there can be no assurance with respect to our status as a PFIC for our current
taxable year or any future taxable year. Depending on the amount of cash we raise in this offering, together with any other assets held
for the production of passive income, it is possible that, for our current taxable year or for any subsequent taxable year, more than
50% of our assets may be assets held for the production of passive income. We will make this determination following the end of any particular
tax year. Although the law in this regard is unclear, we are treating Changzhou Zhongjin as being owned by us for United States federal
income tax purposes, not only because we control its management decisions, but also because we are entitled to the economic benefits associated
with Changzhou Zhongjin for accounting purposes because we have met the conditions under U.S. GAAP to consolidate Changzhou Zhongjin,
and, as a result, we are treating Changzhou Zhongjin as our wholly-owned subsidiary for U.S. federal income tax purposes. If we are not
treated as owning Changzhou Zhongjin for United States federal income tax purposes, we would likely be treated as a PFIC. In addition,
because the value of our assets for purposes of the asset test will generally be determined based on the market price of our Ordinary
Shares and because cash is generally considered to be an asset held for the production of passive income, our PFIC status will depend
in large part on the market price of our Ordinary Shares and the amount of cash we raise in this offering. Accordingly, fluctuations in
the market price of the Ordinary Shares may cause us to become a PFIC. In addition, the application of the PFIC rules is subject to uncertainty
in several respects and the composition of our income and assets will be affected by how, and how quickly, we spend the cash we raise
in this offering. We are under no obligation to take steps to reduce the risk of our being classified as a PFIC, and as stated above,
the determination of the value of our assets will depend upon material facts (including the market price of our Ordinary Shares from time
to time and the amount of cash we raise in this offering) that may not be within our control. If we are a PFIC for any year during which
you hold Ordinary Shares, we will continue to be treated as a PFIC for all succeeding years during which you hold Ordinary Shares. However,
if we cease to be a PFIC and you did not previously make a timely &#8220;mark-to-market&#8221; election as described below, you may avoid
some of the adverse effects of the PFIC regime by making a &#8220;purging election&#8221; (as described below) with respect to the Ordinary
Shares.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0in; background-color: transparent">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">If we are a PFIC
for your taxable year(s) during which you hold Ordinary Shares, you will be subject to special tax rules with respect to any &#8220;excess
distribution&#8221; that you receive and any gain you realize from a sale or other disposition (including a pledge) of the Ordinary Shares,
unless you make a &#8220;mark-to-market&#8221; election as discussed below. Distributions you receive in a taxable year that are greater
than 125% of the average annual distributions you received during the shorter of the three preceding taxable years or your holding period
for the Ordinary Shares will be treated as an excess distribution. Under these special tax rules:</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">&#160;</p><div>

</div><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%">
  <tr style="vertical-align: top; background-color: Transparent">
    <td style="width: 0.25in; text-align: left; font-weight: normal">&#160;</td>
    <td style="width: 0.25in; text-align: left; font-weight: normal"><span style="font-size: 10pt">&#9679;</span></td>
    <td style="text-align: justify; font-weight: normal"><span style="font-size: 10pt">the excess distribution or gain will be allocated ratably over your holding period for the Ordinary Shares;</span></td></tr>
  </table><div>
</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: left; background-color: transparent">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: left; background-color: transparent"></p><div>

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    </div><div style="break-before: page; margin-top: 6pt; margin-bottom: 12pt"><p style="margin: 0pt">&#160;</p></div><div>
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</div><p style="margin: 0">&#160;</p><div>

</div><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%"><tr style="vertical-align: top; text-align: justify">
<td style="width: 0.25in"/><td style="width: 0.25in; text-align: left"><span style="font-size: 10pt">&#9679;</span></td><td style="text-align: justify"><span style="font-size: 10pt">the amount allocated to your
current taxable year, and any amount allocated to any of your taxable year(s) prior to the first taxable year in which we were a PFIC,
will be treated as ordinary income, and</span></td>
</tr></table><div>
</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">&#160;</p><div>

</div><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%"><tr style="vertical-align: top; text-align: justify">
<td style="width: 0.25in"/><td style="width: 0.25in; text-align: left"><span style="font-size: 10pt">&#9679;</span></td><td style="text-align: justify"><span style="font-size: 10pt">the amount allocated to each
of your other taxable year(s) will be subject to the highest tax rate in effect for that year and the interest charge generally applicable
to underpayments of tax will be imposed on the resulting tax attributable to each such year.</span></td>
</tr></table><div>
</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: left; background-color: transparent">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">The tax liability
for amounts allocated to years prior to the year of disposition or &#8220;excess distribution&#8221; cannot be offset by any net operating
losses for such years, and gains (but not losses) realized on the sale of the Ordinary Shares cannot be treated as capital, even if you
hold the Ordinary Shares as capital assets.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0in; background-color: transparent">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">A U.S. Holder of
&#8220;marketable stock&#8221; (as defined below) in a PFIC may make a mark-to-market election for such stock to elect out of the tax
treatment discussed above. If you make a mark-to-market election for the first taxable year which you hold (or are deemed to hold) Ordinary
Shares and for which we are determined to be a PFIC, you will include in your income each year an amount equal to the excess, if any,
of the fair market value of the Ordinary Shares as of the close of such taxable year over your adjusted basis in such Ordinary Shares,
which excess will be treated as ordinary income and not capital gain. You are allowed an ordinary loss for the excess, if any, of the
adjusted basis of the Ordinary Shares over their fair market value as of the close of the taxable year. However, such ordinary loss is
allowable only to the extent of any net mark-to-market gains on the Ordinary Shares included in your income for prior taxable years. Amounts
included in your income under a mark-to-market election, as well as gain on the actual sale or other disposition of the Ordinary Shares,
are treated as ordinary income. Ordinary loss treatment also applies to any loss realized on the actual sale or disposition of the Ordinary
Shares, to the extent that the amount of such loss does not exceed the net mark-to-market gains previously included for such Ordinary
Shares. Your basis in the Ordinary Shares will be adjusted to reflect any such income or loss amounts. If you make a valid mark-to-market
election, the tax rules that apply to distributions by corporations which are not PFICs would apply to distributions by us, except that
the lower applicable capital gains rate for qualified dividend income discussed above under &#8220;&#8212; Taxation of Dividends and Other
Distributions on our Ordinary Shares&#8221; generally would not apply.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0in; background-color: transparent">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">The mark-to-market
election is available only for &#8220;marketable stock&#8221;, which is stock that is traded in other than de minimis quantities on at
least 15 days during each calendar quarter (&#8220;regularly traded&#8221;) on a qualified exchange or other market (as defined in applicable
U.S. Treasury regulations), including the Nasdaq Capital Market. If the Ordinary Shares are regularly traded on the Nasdaq Capital Market
and if you are a holder of Ordinary Shares, the mark-to-market election would be available to you were we to be or become a PFIC.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0in; background-color: transparent">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">Alternatively,
a U.S. Holder of stock in a PFIC may make a &#8220;qualified electing fund&#8221; election with respect to such PFIC to elect out of the
tax treatment discussed above. A U.S. Holder who makes a valid qualified electing fund election with respect to a PFIC will generally
include in gross income for a taxable year such holder&#8217;s pro rata share of the corporation&#8217;s earnings and profits for the
taxable year. However, the qualified electing fund election is available only if such PFIC provides such U.S. Holder with certain information
regarding its earnings and profits as required under applicable U.S. Treasury regulations. We do not currently intend to prepare or provide
the information that would enable you to make a qualified electing fund election. If you hold Ordinary Shares in any taxable year in which
we are a PFIC, you will be required to file U.S. Internal Revenue Service Form 8621 in each such year and provide certain annual information
regarding such Ordinary Shares, including regarding distributions received on the Ordinary Shares and any gain realized on the disposition
of the Ordinary Shares.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0in; background-color: transparent">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">If you do not make
a timely &#8220;mark-to-market&#8221; election (as described above), and if we were a PFIC at any time during the period you hold our
Ordinary Shares, then such Ordinary Shares will continue to be treated as stock of a PFIC with respect to you even if we cease to be a
PFIC in a future year, unless you make a &#8220;purging election&#8221; for the year we cease to be a PFIC. A &#8220;purging election&#8221;
creates a deemed sale of such Ordinary Shares at their fair market value on the last day of the last year in which we are treated as a
PFIC. The gain recognized by the purging election will be subject to the special tax and interest charge rules treating the gain as an
excess distribution, as described above. As a result of the purging election, you will have a new basis (equal to the fair market value
of the Ordinary Shares on the last day of the last year in which we are treated as a PFIC) and holding period (which new holding period
will begin the day after such last day) in your Ordinary Shares for tax purposes.</p><div>

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</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0in; background-color: transparent"></p><div>

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</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0in; background-color: transparent">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">You are urged to
consult your tax advisors regarding the application of the PFIC rules to your investment in our Ordinary Shares and the elections discussed
above.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent"><b><i>Information
Reporting and Backup Withholding</i></b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">Dividend payments
with respect to our Ordinary Shares and proceeds from the sale, exchange or redemption of our Ordinary Shares may be subject to information
reporting to the U.S. Internal Revenue Service and possible U.S. backup withholding at a current rate of 24%. Backup withholding will
not apply, however, to a U.S. Holder who furnishes a correct taxpayer identification number and makes any other required certification
on U.S. Internal Revenue Service Form W-9 or who is otherwise exempt from backup withholding. U.S. Holders who are required to establish
their exempt status generally must provide such certification on U.S. Internal Revenue Service Form W-9. U.S. Holders are urged to consult
their tax advisors regarding the application of the U.S. information reporting and backup withholding rules.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: left; text-indent: 0.25in; background-color: transparent">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">Backup withholding
is not an additional tax. Amounts withheld as backup withholding may be credited against your U.S. federal income tax liability, and you
may obtain a refund of any excess amounts withheld under the backup withholding rules by filing the appropriate claim for refund with
the U.S. Internal Revenue Service and furnishing any required information. We do not intend to withhold taxes for individual shareholders.
However, transactions effected through certain brokers or other intermediaries may be subject to withholding taxes (including backup withholding),
and such brokers or intermediaries may be required by law to withhold such taxes.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0in; background-color: transparent">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">Under the Hiring
Incentives to Restore Employment Act of 2010, certain U.S. Holders are required to report information relating to our Ordinary Shares,
subject to certain exceptions (including an exception for Ordinary Shares held in accounts maintained by certain financial institutions),
by attaching a complete Internal Revenue Service Form 8938, Statement of Specified Foreign Financial Assets, with their tax return for
each year in which they hold Ordinary Shares. Failure to report such information could result in substantial penalties. You should consult
your own tax advisor regarding your obligation to file a Form 8938.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0in; background-color: transparent">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: left; background-color: transparent"><b><i>F. Dividends
and Paying Agents</i></b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0in; background-color: transparent">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">Not applicable.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: left; background-color: transparent"><b><i>G. Statement
by Experts</i></b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0in; background-color: transparent">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">Not applicable.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent"><b><i>H. Documents
on display</i></b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0in; background-color: transparent">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">We have previously
filed with the SEC our registration statement on Form F-1 (File Number 333-259767), as amended and our registration statement on Form
F-1 (File Number 333-259767), as amended.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0in; background-color: transparent">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">Documents concerning
us that are referred to in this document may be inspected at No. 33 Lingxiang Road, Wujin District, Changzhou City, Jiangsu Province,
People&#8217;s Republic of China. In addition, we file annual reports and other information with the Securities and Exchange Commission.
We file annual reports on Form 20-F and submit other information under cover of Form 6-K. As a foreign private issuer, we are exempt from
the proxy requirements of Section 14 of the Exchange Act and our officers, directors and principal shareholders are exempt from the insider
short-swing disclosure and profit recovery rules of Section 16 of the Exchange Act. Annual reports and other information we file with
the Commission may be inspected at the public reference facilities maintained by the Commission at Room 1024, 100 F. Street, N.E., Washington,
D.C. 20549, and copies of all or any part thereof may be obtained from such offices upon payment of the prescribed fees. You may call
the Commission at 1-800-SEC-0330 for further information on the operation of the public reference rooms and you can request copies of
the documents upon payment of a duplicating fee, by writing to the Commission. In addition, the Commission maintains a web site that contains
reports and other information regarding registrants (including us) that file electronically with the Commission which can be assessed
at http://www.sec.gov.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: left; background-color: transparent"><b><i>I. Subsidiary
Information</i></b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0in; background-color: transparent">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">Not applicable.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: left; background-color: transparent"><b><i>J. Annual Report
to Security Holders</i></b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0in; background-color: transparent">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">We are not required
to provide an annual report to security holders in response to the requirements of Form 6-K.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent"></p><div>

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    </div><!-- Field: /Page --><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">&#160;</p><div>

</div><div><a id="a_015"></a></div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent"><b>ITEM 11. QUANTITATIVE
AND QUALITATIVE DISCLOSURES ABOUT MARKET RISK </b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent"><b><i>Foreign currency
risk</i></b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0in; background-color: transparent">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">Our revenues, expenses
and assets and liabilities are primarily denominated in Renminbi. Renminbi is not freely convertible into foreign currencies for capital
account transactions. The value of the Renminbi against the U.S. dollar and other currencies is affected by changes in China&#8217;s political
and economic conditions and by China&#8217;s foreign exchange policies, among other things. In July 2005, the PRC government changed its
decades-old policy of pegging the value of the Renminbi to the U.S. dollar, and the Renminbi appreciated more than 20% against the U.S.
dollar over the following three years. Between July 2008 and June 2010, this appreciation subsided and the exchange rate between the Renminbi
and the U.S. dollar remained within a narrow band. Since June 2010, the Renminbi has fluctuated against the U.S. dollar, at times significantly
and unpredictably. On March 17, 2014, the PRC government announced a policy to further expand the maximum daily floating range of Renminbi
trading prices against the U.S. dollar in the inter-bank spot foreign exchange market to 2.0%. On August 10, 2015, the PRC government
announced that it had changed the calculation method for Renminbi&#8217;s daily central parity exchange rate against the U.S. dollar,
which resulted in an approximately 2.0% depreciation of Renminbi on that day. We expect Renminbi to fluctuate more significantly in value
against the U.S. dollar or other foreign currencies in the future, depending on the market supply and demand with reference to a basket
of major foreign currencies. It is difficult to predict how market forces or PRC or U.S. government policy may impact the exchange rate
between the Renminbi and the U.S. dollar in the future.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0in; background-color: transparent">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">To date, we have
not entered into any hedging transactions in an effort to reduce our exposure to foreign currency exchange risk. To the extent that we
need to convert U.S. dollars we received from the offering into Renminbi for our operations or capital expenditures, appreciation of the
Renminbi against the U.S. dollar would have an adverse effect on the Renminbi amount we would receive from the conversion. Conversely,
if we decide to convert our Renminbi into U.S. dollars for the purpose of making payments for dividends on our ordinary shares or ADSs
or for other business purposes, appreciation of the U.S. dollar against the Renminbi would have a negative effect on the U.S. dollar amount
available to us.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0in; background-color: transparent">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">In addition, very
limited hedging options are available in China to reduce our exposure to exchange rate fluctuations. To date, we have not entered into
any hedging transactions in an effort to reduce our exposure to foreign currency exchange risk. While we may decide to enter into hedging
transactions in the future, the availability and effectiveness of these hedges may be limited and we may not be able to adequately hedge
our exposure or at all. In addition, our currency exchange losses may be magnified by PRC exchange control regulations that restrict our
ability to convert Renminbi into foreign currency.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent"><b><i>Concentration
of credit risk</i></b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0in; background-color: transparent">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">Financial instruments
that potentially subject us to significant concentration of credit risk consist primarily of cash and cash equivalents and restricted
cash. As of September 30, 2023, substantially all of our cash and cash equivalents and term deposits were deposited with financial institutions
with high-credit ratings and quality.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">&#160;</p><div>

</div><div><a id="a_016"></a></div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent"><b>ITEM 12. DESCRIPTION
OF SECURITIES OTHER THAN EQUITY SECURITIES</b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent"><b>A. Debt Securities</b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0in; background-color: transparent">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">Not applicable.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent"><b>B. Warrants
and Rights</b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0in; background-color: transparent">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">Not applicable.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0in; background-color: transparent">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent"><b>C. Other Securities</b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0in; background-color: transparent">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">Not applicable.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent"><b>D. American
Depositary Shares</b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0in; background-color: transparent">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">Not applicable.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent"></p><div>

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    </div><div style="break-before: page; margin-top: 6pt; margin-bottom: 12pt"><p style="margin: 0pt">&#160;</p></div><div>
    </div><!-- Field: /Page --><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">&#160;</p><div>

</div><div><a id="a_017"></a></div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center; background-color: transparent"><span style="text-transform: uppercase"><b>PART
II</b></span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">&#160;</p><div>

</div><div><a id="a_018"></a></div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent"><b>ITEM 13. DEFAULTS,
DIVIDEND ARREARAGES AND DELINQUENCIES</b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0in; background-color: transparent">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">None.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">&#160;</p><div>

</div><div><a id="a_019"></a></div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent"><b>ITEM 14. MATERIAL
MODIFICATIONS TO THE RIGHTS OF SECURITY HOLDERS AND USE OF PROCEEDS</b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent"><b>Material Modifications
to the Rights of Security Holders</b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0in; background-color: transparent">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">See &#8220;Item
10. Additional Information&#8221; for a description of the rights of securities holders, which remain unchanged.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent"><b>Use of Proceeds</b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0in; background-color: transparent">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">On March 30, 2023,
the Company closed its initial public offering (&#8220;IPO&#8221;) of 1,000,000 Ordinary Shares, pursuant to its registration statement
on Form F-1 (File No. 333-259767), which was declared effective by the SEC on March 27, 2023. The IPO was conducted on a firm commitment
basis. The Ordinary Shares were priced at $8.00 per share for total gross proceeds of $8,000,000 before deducting underwriting discounts
and offering expenses. The Ordinary Shares commenced trading under the symbol &#8220;ZJYL&#8221; on the Nasdaq Capital Market on March
28, 2023.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">On April 6, 2023,
Prime Number Capital, LLC, as the representative of the underwriters of the IPO, partially exercised the over-allotment option to purchase
an additional 47,355 Ordinary Shares at the IPO price of $8.00 per share. As a result, the Company raised total gross proceeds of $8,378,840,
before deducting underwriting discounts and offering expenses.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">The amount of expenses
incurred for our account in connection with the IPO for underwriting discounts and commissions, finders&#8217; fees, expenses paid to
or for underwriters, other expenses and total expenses was approximately $<span style="font-family: Times New Roman, Times, Serif">2,020,424,
The total net proceeds after deducting such expenses was approximately $6,358,416.</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">We have earmarked
and have been using the proceeds of the initial public offering as follows: up to 10% for research and development activities, including
expanding our R&amp;D team, improving existing products&#8217; engineering and developing new products; up to 15% for promotion and marketing
activities, including approximately 3 to 5% for the development, operations, and marketing of our online platform; up to 35% for increasing
production capacities, including expanding and upgrading our production lines and facilities; up to approximately 30% for acquiring upstream
and downstream companies manufacturing wheelchairs and living aids products, including parts manufacturers; and up to approximately 10%
for general corporate purposes.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">&#160;</p><div>


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    </div><div style="break-before: page; margin-top: 6pt; margin-bottom: 12pt"><p style="margin: 0pt">&#160;</p></div><div>
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</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: left; background-color: transparent">&#160;</p><div>

</div><div><a id="a_020"></a></div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent"><b>ITEM 15. CONTROLS
AND PROCEDURES</b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent"><b>Disclosure Controls
and Procedures Evaluation</b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0in; background-color: transparent">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Under the supervision and with the participation
of our management, including our chief executive officer and chief financial officer, we carried out an evaluation of the effectiveness
of our disclosure controls and procedures, which is defined in Rules 13a-15(e) of the Exchange Act, as of September 30, 2023. Based on
that evaluation, our chief executive officer and chief financial officer concluded that our disclosure controls and procedures as of September
30, 2023, were not effective.</p><div>
</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent"><b>Management&#8217;s
Annual Report on Internal Control over Financial Reporting </b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0in; background-color: transparent">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">This Annual Report
does not include a report of management&#8217;s assessment regarding internal control over financial reporting or an attestation report
by our independent registered public accounting firm due to a transition period established by rules of the SEC for newly listed public
companies.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent"><b>Attestation
Report of the Registered Public Accounting Firm</b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0in; background-color: transparent">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">This Annual Report
on Form 20-F does not include an attestation report of our registered public accounting firm because our company is neither an accelerated
filer nor a large accelerated filer, as such terms are defined in Rule 12b-2 under the Exchange Act.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">&#160;</p><div>

</div><p style="font: bold 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white">Internal Control
Over Financial Reporting</p><div>

</div><p style="font: bold 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">In relation to
the examination of our combined and consolidated financial statements presented in this annual report, we have identified a significant
weakness in our internal control over financial reporting. This identified material weakness is associated with a lack of adequately skilled
staff possessing U.S. GAAP knowledge for financial reporting purposes, thereby affecting the proper adherence to U.S. GAAP and SEC requirements.
A comprehensive assessment of our internal control, aimed at identifying and reporting material weaknesses and other deficiencies, was
not conducted by either us or our independent registered public accounting firm. Performing such an assessment or having an audit of our
internal control over financial reporting might have revealed additional deficiencies.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">To address the
identified material weakness stemming from the audit of our combined and consolidated financial statements for the year ended September
30, 2023, we intend to implement various measures, including the hiring of additional accounting personnel to enhance the financial reporting
function and the establishment of a financial and system control framework. We also intend to initiate regular U.S. GAAP and SEC financial
reporting training programs for our accounting and financial personnel. Moreover, we are in the process of developing and implementing
a set of policies and procedures for period-end financial reporting. However, we cannot provide assurance that these measures will be
entirely effective in remediating the material weakness in a timely manner or at all.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">Being a company
with less than US$1.235 billion in revenue for the fiscal year of 2022, we qualify as an &#8220;emerging growth company&#8221; under the
JOBS Act. An emerging growth company is entitled to certain reduced reporting and other requirements that are typically applicable to
public companies. These provisions include exemption from the auditor attestation requirement under Section 404 of the Sarbanes-Oxley
Act of 2002 concerning the assessment of the emerging growth company&#8217;s internal control over financial reporting.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent"><b>Changes in Internal
Control over Financial Reporting</b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">Other than those
disclosed above, there were no changes in our internal controls over financial reporting that occurred during the period covered by this
Annual Report on Form 20-F that have materially affected, or are reasonably likely to materially affect, our internal control over financial
reporting.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0in; background-color: transparent"></p><div>

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    </div><div style="break-before: page; margin-top: 6pt; margin-bottom: 12pt"><p style="margin: 0pt">&#160;</p></div><div>
    </div><!-- Field: /Page --><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0in; background-color: transparent">&#160;</p><div>

</div><div><a id="a_021"></a></div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent"><b>ITEM
16. <span style="text-transform: uppercase">[Reserved]</span></b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">&#160;</p><div>

</div><div><a id="a_022"></a></div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent"><b>ITEM 16A. AUDIT
COMMITTEE FINANCIAL EXPERT</b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0in; background-color: transparent">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">Our Board of Directors
has determined that Yanru Guo is the audit committee financial expert as that term is defined in Item 16A(b) of Form 20-F, and &#8220;independent&#8221;
as that term is defined in the NASDAQ listing standards.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">&#160;</p><div>

</div><div><a id="a_023"></a></div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent"><b>ITEM 16B. CODE
OF ETHICS</b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0in; background-color: transparent">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">Our board of directors
has adopted our code of business conduct and ethics, a code that applies to members of the board of directors including its chairman and
other senior officers, including the chief executive officer, the chief financial officer and the chief operations officer. See Exhibit
11.1 to this Annual Report for the Code of Business Conduct and Ethics.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">&#160;</p><div>

</div><div><a id="a_024"></a></div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent"><b>ITEM 16C. PRINCIPAL
ACCOUNTANT FEES AND SERVICES</b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0in; background-color: transparent">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">The following table
represents the approximate aggregate fees for services rendered by Audit Alliance LLP, DNTW Toronto LLP and Marcum Asia CPAs LLP for the
periods indicated:<span style="font-family: Times New Roman, Times, Serif">&#160;&#160;&#160;</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0in; background-color: transparent">&#160;</p><div>

</div><table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font: 10pt Times New Roman, Times, Serif">
  <tr style="vertical-align: bottom">
    <td>&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid">September&#160;30,<br/> 2023</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid">September&#160;30,<br/> 2022</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td></tr>
  <tr style="vertical-align: bottom">
    <td>&#160;</td><td style="font-weight: bold">&#160;</td>
    <td colspan="2" style="font-weight: bold; text-align: center">USD</td><td style="font-weight: bold">&#160;</td><td style="font-weight: bold">&#160;</td>
    <td colspan="2" style="font-weight: bold; text-align: center">USD</td><td style="font-weight: bold">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="width: 76%; text-align: left">Audit Fees (Marcum Asia CPAs LLP)</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">$</td><td style="width: 9%; text-align: right">65,000</td><td style="width: 1%; text-align: left">&#160;</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">$</td><td style="width: 9%; text-align: right">260,000</td><td style="width: 1%; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td style="text-align: left">Audit Fees (DNTW Toronto LLP)</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">120,000</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">-</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left">Audit Fees (Audit Alliance LLP)</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">200,000</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">-</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td style="text-align: left">Audit Related Fees</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">-</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">-</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left">Tax Fees</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">-</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">-</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td style="text-align: left; padding-bottom: 1.5pt">All Other Fees</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">-</td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">-</td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font-weight: bold; text-align: left; padding-bottom: 4pt">Total Fees</td><td style="padding-bottom: 4pt">&#160;</td>
    <td style="border-bottom: Black 4pt double; text-align: left">$</td><td style="border-bottom: Black 4pt double; text-align: right">385,000</td><td style="padding-bottom: 4pt; text-align: left">&#160;</td><td style="padding-bottom: 4pt">&#160;</td>
    <td style="border-bottom: Black 4pt double; text-align: left">$</td><td style="border-bottom: Black 4pt double; text-align: right">260,000</td><td style="padding-bottom: 4pt; text-align: left">&#160;</td></tr>
  </table><div>


</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0in; background-color: transparent">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">&#8220;Audit-related
fees&#8221; are the aggregate fees billed for assurance and related services that are reasonably related to the performance of the audit
and are not reported under audit fees. These fees primarily include accounting consultations regarding the accounting treatment of matters
that occur in the regular course of business, implications of new accounting pronouncements and other accounting issues that occur from
time to time.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0in; background-color: transparent">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">&#8220;Tax fees&#8221;
include fees for professional services rendered by our independent registered public accounting firm for tax compliance and tax advice
on actual or contemplated transactions.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0in; background-color: transparent">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">&#8220;Other fees&#8221;
include fees for services rendered by our independent registered public accounting firm with respect to government incentives and other
matters.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0in; background-color: transparent">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">The policy of our
audit committee is to pre-approve all audit and non-audit services provided by our independent auditor including audit services, audit-related
services, tax services and other services.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0in; background-color: transparent">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">Our Audit Committee
evaluated and approved in advance the scope and cost of the engagement of an auditor before the auditor rendered its audit and non-audit
services.&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify; text-indent: -0.25in; background-color: transparent">&#160;</p><div>

</div><div><a id="a_025"></a></div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent"><b>ITEM 16D. EXEMPTIONS
FROM THE LISTING STANDARDS FOR AUDIT COMMITTEES</b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: left; background-color: transparent">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">Not applicable.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">&#160;</p><div>

</div><div><a id="a_026"></a></div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent"><b>ITEM 16E PURCHASES
OF EQUITY SECURITIES BY THE ISSUER AND AFFILIATED PURCHASERS</b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0in; background-color: transparent">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: left; background-color: transparent">Not applicable.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0in; background-color: transparent">&#160;</p><div>

</div><div><a id="a_027"></a></div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent"><b>ITEM 16F. CHANGE
IN REGISTRANT&#8217;S CERTIFYING ACCOUNTANT</b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0in; background-color: transparent">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Please refer to the Current Reports on Form 6-K
of the Company filed on December 11, 2023, March 1, 2024 and April 12, 2024.</p><div>
</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent"></p><div>

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    </div><div style="margin-top: 12pt; margin-bottom: 6pt; border-bottom: Black 1.5pt solid"><p style="font: 10pt Times New Roman, Times, Serif; text-align: center; margin-top: 0pt; margin-bottom: 0pt"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->132<!-- Field: /Sequence --></p></div><div>
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    </div><!-- Field: /Page --><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent"><b>Change of Auditor
in September 2023</b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">The Board of Directors
(the &#8220;Board&#8221;) of the Company approved the termination of the engagement of Marcum Asia CPAs LLP&#160;(&#8220;Marcum Asia&#8221;)
serving as the Company&#8217;s independent registered public accounting firm, effective September 23, 2023.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">Our former auditor,
Friedman LLP, the independent registered public accounting firm that issued the audit report included in our registration statement on
Form F-1 (File Number 333-259767), was a PCAOB-registered public accounting firm headquartered in New York during the time it served as
our independent auditor. Friedman LLP was our independent auditor from 2019 to 2023. MarcumAsia was our independent auditor from February
22, 2023 to September 23, 2023. The change in auditors was made due to the combination of Friedman LLP with Marcum LLP effective September
1, 2022, following which MarcumAsia assumed the China practice of Friedman LLP. Friedman LLP&#8217;s report on our financial statements
for the financial years ended September 30, 2022 and 2021 did not contain an adverse opinion or a disclaimer of opinion, and were not
qualified or modified as to uncertainty, audit scope, or accounting principles.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">During the two fiscal years ended September 30,
2023 and 2022 and up to September 23, 2023, there have been no disagreements with Friedman LLP or Marcum Asia on any matter of accounting
principles or practices, financial statement disclosure, or auditing scope or procedure.</p><div>
</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">During the two fiscal years ended September 30,
2023 and 2022 and up to September 23, 2023, there were no &#8220;reportable events&#8221; as that term is described in Item 16F(a)(1)(v)
of Form 20-F, other than the material weaknesses reported by management in the Risk Factors section of our Registration Statement on Form
F-1 filed with the SEC on March 21, 2023.</p><div>
</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">We provided Marcum Asia with a copy of the above
disclosure and requested that Marcum Asia furnish us with a letter addressed to the SEC stating whether or not it agrees with the above
statements.&#160;A letter from Marcum Asia is attached as exhibit [15.3] to this Annual Report.</p><div>
</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: left; background-color: transparent">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent"><b>Change of Auditor
in February 2024</b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">On September 23, 2023, the Company engaged DNTW
Toronto LLP (&#8220;DNTW&#8221;) as the Company&#8217;s new independent registered public accounting firm. During the two fiscal years
ended September 30, 2023 and 2022and up to the date of DNTW&#8217;s appointment, neither our Company nor anyone acting on our behalf consulted
DNTW with respect to any of the matters or reportable events set forth in Item 16F(a)(2)(i) and (ii) of Form 20-F.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">On February 26, 2024, DNTW tendered its resignation
as the Company&#8217;s independent registered public accounting firm to audit its financial statements for the year ended September 30,
2023. The reason for DNTW&#8217;s resignation is an unresolved disagreement between DNTW and the Company regarding the scope of audit
procedures necessary for DNTW to complete its work and form an opinion to the Company&#8217;s financial statements for the year ended
September 30, 2023.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">The Company&#8217;s
board of directors, audit committee and management discussed the disagreement internally and attempted to discuss the subject matter of
this disagreement with DNTW but could not reach a consensus. As such, the disagreement remained unresolved to the date of DNTW&#8217;s
resignation. During DNTW&#8217;s engagement period, it did not form an opinion as to the Company&#8217;s September 30, 2023 financial
statements.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent"></p><div>

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    </div><!-- Field: /Page --><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">We provided DNTW with a copy of the above disclosure
and requested that DNTW furnish us with a letter addressed to the SEC stating whether or not it agrees with the above statements. As of
the date hereof, DNTW has not provided such a letter to the Company.</p><div>
</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">On March 1, 2024,
the Company&#8217;s audit committee approved the resignation of the Company&#8217;s engagement of DNTW and the engagement of Audit Alliance
LLP as the Company&#8217;s new independent registered public accounting firm. On March 1, 2024, the Company authorized DNTW to fully respond
to inquiries from the successor accountant regarding the subject matter of this disagreement.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">During the two fiscal years ended September 30,
2023 and 2022 and up to the date of Audit Alliance LLP&#8217;s appointment, neither our Company nor anyone acting on our behalf consulted
Audit Alliance LLP with respect to any of the matters or reportable events set forth in Item 16F(a)(2)(i) and (ii) of Form 20-F.&#160;&#160;</p><div>
</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">&#160;</p><div>

</div><div><a id="a_028"></a></div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent"><b>ITEM 16G. CORPORATE
GOVERNANCE</b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: left; background-color: transparent">See &#8220;Item 6.
Directors, Senior Management and Employees&#8221; for more information.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">&#160;</p><div>

</div><div><a id="a_029"></a></div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent"><b>ITEM 16H. MINE
SAFETY DISCLOSURE</b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0in; background-color: transparent">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">Not applicable.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0in; background-color: transparent">&#160;</p><div>

</div><div><a id="a_030"></a></div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent"><b>ITEM 16I. DISCLOSURE
REGARDING FOREIGN JURISDICTIONS THAT PREVENT INSPECTIONS</b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: left; background-color: transparent"><b>&#160;</b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">Not applicable.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0in; background-color: transparent">&#160;</p><div>

</div><div><a id="a_031"></a></div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: left; background-color: transparent"><b>ITEM 16J. INSIDER
TRADING POLICIES</b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0in; background-color: transparent">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">We have adopted
an insider trading policy governing the purchase, sale, and other dispositions of our securities by directors, senior management, and
employees. A copy of the insider trading policy is attached as an exhibit to this Annual Report.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: left; background-color: transparent">&#160;</p><div>

</div><div><a id="a_032"></a></div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent"><b>ITEM 16K. CYBERSECURITY</b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: left; background-color: transparent"><b>&#160;</b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">The Company&#8217;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&#8217;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&#8217;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.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">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, have materially affected or are reasonably likely to materially
affect the registrant, including its business strategy, results of operations, or financial condition.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">The Company&#8217;s
board of directors is collectively responsible for oversight of risks from cybersecurity threats. The Company&#8217;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&#8217;s executive officers have limited experience in the area of cybersecurity, but where necessary in the
view of the Company&#8217;s executive officers, the Company will consult with external advisers to manage and remediate any cybersecurity
incidents. For material cybersecurity incidents, the Company&#8217;s executive officers will promptly inform, update, and seek the instructions
of the board. &#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: left; background-color: transparent">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: left; background-color: transparent"></p><div>

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    </div><div style="margin-top: 12pt; margin-bottom: 6pt; border-bottom: Black 1.5pt solid"><p style="font: 10pt Times New Roman, Times, Serif; text-align: center; margin-top: 0pt; margin-bottom: 0pt"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->134<!-- Field: /Sequence --></p></div><div>
    </div><div style="break-before: page; margin-top: 6pt; margin-bottom: 12pt"><p style="margin: 0pt">&#160;</p></div><div>
    </div><!-- Field: /Page --><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: left; background-color: transparent">&#160;</p><div>

</div><div><a id="a_033"></a></div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center; background-color: transparent"><span style="text-transform: uppercase"><b>PART
III</b></span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center; background-color: transparent"><span style="text-transform: uppercase"><b>&#160;</b></span></p><div>

</div><div><a id="a_034"></a></div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent"><b>ITEM 17. FINANCIAL
STATEMENTS</b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt -0.25in; text-align: justify; text-indent: 0.25in; background-color: transparent">We
have elected to provide financial statements pursuant to Item 18.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0in; background-color: transparent">&#160;</p><div>

</div><div><a id="a_035"></a></div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent"><b>ITEM 18. FINANCIAL
STATEMENTS</b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: left; background-color: transparent">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt -0.25in; text-align: justify; text-indent: 0.25in; background-color: transparent">Our
consolidated financial statements are included at the end of this annual report.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0in; background-color: transparent">&#160;</p><div>

</div><div><a id="a_036"></a></div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent"><b>ITEM 19. EXHIBITS</b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: left; background-color: transparent">&#160;</p><div>

</div><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
  <tr style="vertical-align: bottom">
    <td style="border-bottom: Black 1.5pt solid; width: 9%"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Exhibit No.</b> </span></td>
    <td style="padding-bottom: 1.5pt; width: 1%">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; width: 90%">
    <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><b>Description
    of Exhibit</b></p></td></tr>
  <tr style="vertical-align: top; background-color: rgb(204,238,255)">
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">1.1 &#160;</span></td>
    <td>&#160;</td>
    <td style="text-align: justify"><a href="http://www.sec.gov/Archives/edgar/data/1837821/000121390021049743/ea147457ex3-1_jinmedical.htm"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Memorandum and Articles of Association (incorporated by reference to Exhibit 3.1 of our Registration Statement on Form F-1 (File No. 333-259767) filed with the Securities and Exchange Commission September 24, 2021)</span></a></td></tr>
  <tr style="vertical-align: top; background-color: White">
    <td>&#160;</td>
    <td>&#160;</td>
    <td style="text-align: justify">&#160;</td></tr>
  <tr style="vertical-align: top; background-color: rgb(204,238,255)">
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">1.2* &#160;</span></td>
    <td>&#160;</td>
    <td style="text-align: justify"><a href="f20f2023ex1-2_jinmedical.htm"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Amended and Restated Articles of Association of the Company</span></a></td></tr>
  <tr style="vertical-align: top; background-color: White">
    <td>&#160;</td>
    <td>&#160;</td>
    <td style="text-align: justify">&#160;</td></tr>
  <tr style="vertical-align: top; background-color: rgb(204,238,255)">
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">2.1 &#160;</span></td>
    <td>&#160;</td>
    <td style="text-align: justify"><a href="http://www.sec.gov/Archives/edgar/data/1837821/000121390021049743/ea147457ex4-1_jinmedical.htm"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Registrant&#8217;s Specimen Certificate for Ordinary Shares (incorporated by reference to Exhibit 4.1 of our Registration Statement on Form F-1 (File No. 333-259767) filed with the Securities and Exchange Commission September 24, 2021)</span></a></td></tr>
  <tr style="vertical-align: top; background-color: White">
    <td>&#160;</td>
    <td>&#160;</td>
    <td style="text-align: justify">&#160;</td></tr>
  <tr style="vertical-align: top; background-color: rgb(204,238,255)">
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">2.2* &#160;</span></td>
    <td>&#160;</td>
    <td style="text-align: justify"><a href="f20f2023ex2-2_jinmedical.htm"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Description of Securities</span></a></td></tr>
  <tr style="vertical-align: top; background-color: White">
    <td>&#160;</td>
    <td>&#160;</td>
    <td style="text-align: justify">&#160;</td></tr>
  <tr style="vertical-align: top; background-color: rgb(204,238,255)">
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">4.1 &#160;</span></td>
    <td>&#160;</td>
    <td style="text-align: justify"><a href="http://www.sec.gov/Archives/edgar/data/1837821/000121390022052697/ea165190ex10-1_jinmedical.htm"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Employment Agreement by and between Erqi Wang (CEO) and the Registrant (incorporated by reference to Exhibit 10.1 of our Registration Statement on Form F-1 (File No. 333-259767) filed with the Securities and Exchange Commission September 24, 2021)</span></a></td></tr>
  <tr style="vertical-align: top; background-color: White">
    <td>&#160;</td>
    <td>&#160;</td>
    <td style="text-align: justify">&#160;</td></tr>
  <tr style="vertical-align: top; background-color: rgb(204,238,255)">
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">4.2 &#160;</span></td>
    <td>&#160;</td>
    <td style="text-align: justify"><a href="http://www.sec.gov/Archives/edgar/data/1837821/000121390022052697/ea165190ex10-2_jinmedical.htm"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Form of Indemnification Agreement between the Registrant and its directors and officers (incorporated by reference to Exhibit 10.2 of our Registration Statement on Form F-1 (File No. 333-259767) filed with the Securities and Exchange Commission September 24, 2021)</span></a></td></tr>
  <tr style="vertical-align: top; background-color: White">
    <td>&#160;</td>
    <td>&#160;</td>
    <td style="text-align: justify">&#160;</td></tr>
  <tr style="vertical-align: top; background-color: rgb(204,238,255)">
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">4.3 &#160;</span></td>
    <td>&#160;</td>
    <td style="text-align: justify"><a href="http://www.sec.gov/Archives/edgar/data/1837821/000121390021049743/ea147457ex10-3_jinmedical.htm"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Exclusive Cooperation and Service Agreement (incorporated herein by reference to Exhibit 10.3 of our Registration Statement on Form F-1 (File No. 333-259767) filed with the Securities and Exchange Commission on September 24, 2021)</span></a></td></tr>
  <tr style="vertical-align: top; background-color: White">
    <td>&#160;</td>
    <td>&#160;</td>
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    <td>&#160;</td>
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    <td>&#160;</td>
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</div><p style="margin: 0">&#160;</p><div>

</div><p style="margin: 0"></p><div>

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</div><p style="margin: 0">&#160;</p><div>

</div><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
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  <tr style="vertical-align: top; background-color: White">
    <td>&#160;</td>
    <td>&#160;</td>
    <td style="text-align: justify">&#160;</td></tr>
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    <td>&#160;</td>
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    <td>&#160;</td>
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    <td>&#160;</td>
    <td style="text-align: justify">&#160;</td></tr>
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    <td>&#160;</td>
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  <tr style="vertical-align: top; background-color: White">
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    <td>&#160;</td>
    <td style="text-align: justify">&#160;</td></tr>
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    <td>&#160;</td>
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    <td style="text-align: justify"><a href="f20f2023ex13-2_jinmedical.htm"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Certification by Principal Financial Officer Pursuant to Section 906 of the Sarbanes-Oxley Act of 2002</span></a></td></tr>
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    <td>&#160;</td>
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    <td style="text-align: justify"><a href="f20f2023ex15-1_jinmedical.htm"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Consent of Maples and Calder (Hong Kong) LLP</span></a></td></tr>
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    <td>&#160;</td>
    <td style="text-align: justify">&#160;</td></tr>
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    <td style="text-align: justify"><a href="f20f2023ex15-4_jinmedical.htm"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Letter from Marcum Asia CPAs LLP regarding Item 16F of Form 20-F</span></a></td></tr>
  <tr style="vertical-align: top; background-color: White">
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    <td>&#160;</td>
    <td style="text-align: justify">&#160;</td></tr>
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    <td style="text-align: justify"><a href="f20f2023ex97-1_jinmedical.htm"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Compensation Recovery Policy of the Company</span></a></td></tr>

<tr style="vertical-align: top; background-color: White">
    <td>&#160;</td>
    <td>&#160;</td>
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<tr style="vertical-align: top; background-color: rgb(204,238,255)">
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    <td>&#160;</td>
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Inline XBRL Instance Document.</span></td></tr>
  <tr style="vertical-align: top; background-color: White">
    <td style="text-align: justify">&#160;</td>
    <td>&#160;</td>
    <td>&#160;</td></tr>
  <tr style="vertical-align: top; background-color: rgb(204,238,255)">
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    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Inline XBRL Taxonomy Extension Schema Document.</span></td></tr>
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    <td>&#160;</td>
    <td>&#160;</td>
    <td>&#160;</td></tr>
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    <td>&#160;</td>
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Inline XBRL Taxonomy Extension Calculation Linkbase Document.</span></td></tr>
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    <td>&#160;</td>
    <td>&#160;</td></tr>
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    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Inline XBRL Taxonomy Extension Definition Linkbase Document.</span></td></tr>
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    <td>&#160;</td>
    <td>&#160;</td></tr>
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    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Inline XBRL Taxonomy Extension Label Linkbase Document.</span></td></tr>
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    <td>&#160;</td>
    <td>&#160;</td></tr>
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    <td>&#160;</td>
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Inline XBRL Taxonomy Extension Presentation Linkbase Document.</span></td></tr>
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    <td>&#160;</td>
    <td>&#160;</td></tr>
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    <td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Cover Page Interactive Data File (embedded within the Inline XBRL document)</span></td></tr>
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</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: left; background-color: transparent">&#160;</p><div>

</div><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%"><tr style="vertical-align: top; text-align: justify">
<td style="width: 0in"/><td style="width: 0.25in; text-align: left"><span style="font-size: 10pt">*</span></td><td style="text-align: justify"><span style="font-size: 10pt">Filed with this Annual Report
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<tr style="vertical-align: top; text-align: justify">
<td style="width: 0in"/><td style="width: 0.25in; text-align: left"><span style="font-size: 10pt">**</span></td><td style="text-align: justify"><span style="font-size: 10pt">Furnished with this Annual Report
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</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify; text-indent: -0.25in; background-color: transparent">&#160;</p><div>


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</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: left; background-color: transparent"><span style="text-transform: uppercase"><b>&#160;</b></span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center; background-color: transparent"><span style="text-transform: uppercase"><b>SIGNATURES</b></span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0in; background-color: transparent">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in; background-color: transparent">The
registrant hereby certifies that it meets all of the requirements for filing on Form 20-F and that it has duly caused and authorized the
undersigned to sign this annual report on its behalf.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0in; background-color: transparent">&#160;</p><div>

</div><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
  <tr>
    <td style="vertical-align: top">&#160;</td>
    <td colspan="2" style="vertical-align: bottom"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Jin Medical International Ltd.</span></td>
    </tr>
  <tr>
    <td style="vertical-align: top; width: 60%">&#160;</td>
    <td style="vertical-align: bottom; width: 5%">&#160;</td>
    <td style="vertical-align: bottom; width: 35%">&#160;</td>
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  <tr>
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    <td style="vertical-align: bottom"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">By:</span></td>
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  <tr>
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    </tr>
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</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0in; background-color: transparent">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">Date: April 26,
2024</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center; background-color: transparent"></p><div>




</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: left; background-color: transparent">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: left; background-color: transparent"></p><div>

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    </div><div style="break-before: page; margin-top: 6pt; margin-bottom: 12pt"><p style="margin: 0pt">&#160;</p></div><div>
    </div><!-- Field: /Page --><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: left; background-color: transparent">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center; background-color: transparent"><b>INDEX TO CONSOLIDATED
FINANCIAL STATEMENTS</b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center; background-color: transparent">&#160;</p><div>

</div><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
  <tr>
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    <td style="white-space: nowrap; vertical-align: bottom; width: 9%; text-align: center">&#160;</td></tr>
  <tr style="background-color: rgb(204,238,255)">
    <td style="vertical-align: top; padding-left: 9pt; text-indent: -9pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><a href="#fin_001">Report of Independent Registered Public Accounting Firm</a></span></td>
    <td style="white-space: nowrap; vertical-align: bottom; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">F-2</span></td></tr>
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    <td style="vertical-align: top; padding-left: 9pt; text-indent: -9pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><a href="#fin_002">Consolidated Balance Sheets as of September 30, 2023 and 2022</a></span></td>
    <td style="white-space: nowrap; vertical-align: bottom; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">F-4</span></td></tr>
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</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center; background-color: transparent">&#160;</p><div>


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</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: left; background-color: transparent"><b>&#160;</b></p><div>

</div><div><a id="fin_001"></a></div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center; background-color: transparent"><b>REPORT OF INDEPENDENT
REGISTERED PUBLIC ACCOUNTING FIRM</b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">To the Board of Directors and Shareholders of</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Jin Medical International Ltd&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b>Opinion on the Consolidated Financial Statements</b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b>&#160;</b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">We have audited the accompanying consolidated
balance sheet of Jin Medical International Ltd and subsidiaries (the &#8220;Company&#8221;) as of September 30, 2023, and the related
consolidated statements of comprehensive income, changes in shareholders&#8217; equity, and cash flows for the year then ended September
30, 2023, and the related notes and the financial statement schedule (collectively referred to as the &#8220;consolidated financial statements&#8221;).
In our opinion, the consolidated financial statements present fairly, in all material respects, the financial position of the Company
as of September 30, 2023, and the results of its operations and its cash flows for the years in the year ended September 30, 2023, in
conformity with accounting principles generally accepted in the United States of America.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b>Basis for Opinion</b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b>&#160;</b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">These consolidated financial statements are the
responsibility of the Company&#8217;s management. Our responsibility is to express an opinion on the Company&#8217;s consolidated financial
statements based on our audits. We are a public accounting firm registered with the Public Company Accounting Oversight Board (United
States) (PCAOB) and are required to be independent with respect to the Company in accordance with the U.S. federal securities laws and
the applicable rules and regulations of the Securities and Exchange Commission and the PCAOB.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">We conducted our audits in accordance with the
standards of the PCAOB. Those standards require that we plan and perform the audit to obtain reasonable assurance about whether the consolidated
financial statements are free of material misstatement, whether due to error or fraud. The Company is not required to have, nor were we
engaged to perform, an audit of its internal control over financial reporting. As part of our audits, we are required to obtain an understanding
of internal control over financial reporting, but not for the purpose of expressing an opinion on the effectiveness of the Company&#8217;s
internal control over financial reporting. Accordingly, we express no such opinion.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Our audits included performing procedures to assess
the risks of material misstatement of the consolidated financial statements, whether due to error or fraud, and performing procedures
that respond to those risks. Such procedures included examining, on a test basis, evidence regarding the amounts and disclosures in the
consolidated financial statements. Our audits also included evaluating the accounting principles used and significant estimates made by
management, as well as evaluating the overall presentation of the financial statements. We believe that our audits provide a reasonable
basis for our opinion.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">/s/ <ix:nonNumeric contextRef="c0" name="dei:AuditorName" id="ixv-23813">Audit Alliance LLP</ix:nonNumeric></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><ix:nonNumeric contextRef="c0" name="dei:AuditorLocation" id="ixv-23814">Singapore</ix:nonNumeric></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">April 26, 2024</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">We have served as the Company&#8217;s auditors
since 2024.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">PCAOB ID number: <ix:nonNumeric contextRef="c0" name="dei:AuditorFirmId" id="ixv-23815">3487</ix:nonNumeric></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"></p><div>

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    </div><div style="break-before: page; margin-top: 6pt; margin-bottom: 12pt"><p style="margin: 0pt">&#160;</p></div><div>
    </div><!-- Field: /Page --><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-right: 0; margin-bottom: 0pt; text-align: left; background-color: transparent"><img alt="" src="image_027.jpg"/></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-right: 0; margin-bottom: 0pt; text-align: left; background-color: transparent">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><b>REPORT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING
FIRM</b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">To the Board of Directors and</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Shareholders of Jin Medical International Limited</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b>&#160;</b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b>Opinion on the Financial Statements</b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b>&#160;</b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">We have audited, before the effects of the adjustments
to retrospectively apply the change in accounting related to the stock split as described in Note 12, the accompanying consolidated balance
sheet of Jin Medical International Limited and subsidiaries (collectively, the &#8220;Company&#8221;) as of September 30, 2022, and the
related consolidated statements of comprehensive income, changes in shareholders&#8217; equity, and cash flows for each of the years in
the two-year period ended September 30, 2022, and the related notes (collectively referred to as the financial statements). In our opinion,
before the effects of stock split to restate all shares for all periods presented as described in Note 12, the financial statements present
fairly, in all material respects, the financial position of the Company as of September 30, 2022, and the results of its operations and
its cash flows for each of the years in the two-year period ended September 30, 2022, in conformity with accounting principles generally
accepted in the United States of America.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">We were not engaged to audit, review, or apply
any procedures to the adjustments to retrospectively apply the change in accounting related to the stock split as described in Note 12
and, accordingly, we do not express an opinion or any other form of assurance about whether such adjustments are appropriate and have
been properly applied. Those adjustments were audited by other auditors.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b>Basis for Opinion</b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b>&#160;</b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">These financial statements are the responsibility
of the Company&#8217;s management. Our responsibility is to express an opinion on the Company&#8217;s financial statements based on our
audits. We are a public accounting firm registered with the Public Company Accounting Oversight Board (United States) (PCAOB) and are
required to be independent with respect to the Company in accordance with the U.S. federal securities laws and the applicable rules and
regulations of the Securities and Exchange Commission and the PCAOB.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">We conducted our audits in accordance with the
standards of the PCAOB and in accordance with auditing standards generally accepted in the United States of America. Those standards require
that we plan and perform the audit to obtain reasonable assurance about whether the financial statements are free of material misstatement,
whether due to error or fraud. The Company is not required to have, nor were we engaged to perform, an audit of its internal control over
financial reporting. As part of our audits, we are required to obtain an understanding of internal control over financial reporting, but
not for the purpose of expressing an opinion on the effectiveness of the Company&#8217;s internal control over financial reporting. Accordingly,
we express no such opinion.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Our audits included performing procedures to assess
the risks of material misstatement of the financial statements, whether due to error or fraud, and performing procedures that respond
to those risks. Such procedures included examining, on a test basis, evidence regarding the amounts and disclosures in the financial statements.
Our audits also included evaluating the accounting principles used and significant estimates made by management, as well as evaluating
the overall presentation of the financial statements. We believe that our audits provide a reasonable basis for our opinion.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-right: 0; margin-bottom: 0pt; text-align: left; background-color: transparent"><b>&#160;</b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-right: 0; margin-bottom: 0pt; text-align: left">/s/
Friedman LLP</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-right: 0; margin-bottom: 0pt; text-align: left">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify">We have served as the Company&#8217;s auditor
since 2019.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">New York, New York</p><div>

</div><p style="margin: 0pt 0; font: 10pt Times New Roman, Times, Serif">December 21, 2022</p><div>
</div><p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-right: 0; margin-bottom: 0pt; text-align: left; background-color: transparent"><b>&#160;</b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-right: 0; margin-bottom: 0pt; text-align: left; background-color: transparent"><b>&#160;</b></p><div>


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</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: left; background-color: transparent">&#160;</p><div>

</div><p style="font: normal 10pt Times New Roman, Times, Serif; text-align: center; margin-top: 0pt; margin-bottom: 0pt"><span style="font-size: 10pt"><b>JIN MEDICAL INTERNATIONAL LTD. </b></span></p><div>

</div><div><a id="fin_002"></a></div><p style="font: normal 10pt Times New Roman, Times, Serif; text-align: center; margin-top: 0pt; margin-bottom: 0pt"><span style="font-size: 10pt"><b>CONSOLIDATED
BALANCE SHEETS </b></span></p><div>



</div><p style="margin: 0">&#160;</p><div>

</div><table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font: 10pt Times New Roman, Times, Serif">
  <tr style="vertical-align: bottom">
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  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
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  <tr style="vertical-align: bottom; background-color: White">
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  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
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    <td style="border-bottom: Black 1.5pt solid; font-weight: normal; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; font-weight: normal; text-align: right"><ix:nonFraction contextRef="c2" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:PrepaidExpenseAndOtherAssetsCurrent" scale="0" unitRef="usd" id="ixv-23828">892,597</ix:nonFraction></td><td style="padding-bottom: 1.5pt; font-weight: normal; text-align: left">&#160;</td><td style="font-weight: normal; padding-bottom: 1.5pt">&#160;</td>
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  <tr style="vertical-align: bottom; background-color: White">
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  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-indent: -0.125in; padding-left: 0.25in; font-weight: normal; text-align: left">&#160;</td><td style="font-weight: normal">&#160;</td>
    <td style="font-weight: normal; text-align: left">&#160;</td><td style="font-weight: normal; text-align: right">&#160;</td><td style="font-weight: normal; text-align: left">&#160;</td><td style="font-weight: normal">&#160;</td>
    <td style="font-weight: normal; text-align: left">&#160;</td><td style="font-weight: normal; text-align: right">&#160;</td><td style="font-weight: normal; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: White">
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    <td style="font-weight: normal; text-align: left">&#160;</td><td style="font-weight: normal; text-align: right"><ix:nonFraction contextRef="c2" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:PropertyPlantAndEquipmentNet" scale="0" unitRef="usd" id="ixv-23832">1,480,796</ix:nonFraction></td><td style="font-weight: normal; text-align: left">&#160;</td><td style="font-weight: normal">&#160;</td>
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  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
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  <tr style="vertical-align: bottom; background-color: White">
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    <td style="border-bottom: Black 1.5pt solid; font-weight: normal; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; font-weight: normal; text-align: right"><ix:nonFraction contextRef="c3" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:DeferredIncomeTaxAssetsNet" scale="0" unitRef="usd" id="ixv-23837">245,212</ix:nonFraction></td><td style="padding-bottom: 1.5pt; font-weight: normal; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-indent: -0.125in; padding-left: 0.25in; font-weight: normal; text-align: right">&#160;</td><td style="font-weight: normal">&#160;</td>
    <td style="font-weight: normal; text-align: left">&#160;</td><td style="font-weight: normal; text-align: right">&#160;</td><td style="font-weight: normal; text-align: left">&#160;</td><td style="font-weight: normal">&#160;</td>
    <td style="font-weight: normal; text-align: left">&#160;</td><td style="font-weight: normal; text-align: right">&#160;</td><td style="font-weight: normal; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: White">
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  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-indent: -0.125in; padding-left: 0.25in; font-weight: normal; text-align: left">&#160;</td><td style="font-weight: normal">&#160;</td>
    <td style="font-weight: normal; text-align: left">&#160;</td><td style="font-weight: normal; text-align: right">&#160;</td><td style="font-weight: normal; text-align: left">&#160;</td><td style="font-weight: normal">&#160;</td>
    <td style="font-weight: normal; text-align: left">&#160;</td><td style="font-weight: normal; text-align: right">&#160;</td><td style="font-weight: normal; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td style="text-indent: -0.125in; padding-left: 0.125in; font-weight: bold; text-align: left">LIABILITIES AND STOCKHOLDERS&#8217; EQUITY</td><td style="font-weight: normal">&#160;</td>
    <td style="font-weight: normal; text-align: left">&#160;</td><td style="font-weight: normal; text-align: right">&#160;</td><td style="font-weight: normal; text-align: left">&#160;</td><td style="font-weight: normal">&#160;</td>
    <td style="font-weight: normal; text-align: left">&#160;</td><td style="font-weight: normal; text-align: right">&#160;</td><td style="font-weight: normal; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-indent: -0.125in; padding-left: 0.25in; font-weight: normal; text-align: left">&#160;</td><td style="font-weight: normal">&#160;</td>
    <td style="font-weight: normal; text-align: left">&#160;</td><td style="font-weight: normal; text-align: right">&#160;</td><td style="font-weight: normal; text-align: left">&#160;</td><td style="font-weight: normal">&#160;</td>
    <td style="font-weight: normal; text-align: left">&#160;</td><td style="font-weight: normal; text-align: right">&#160;</td><td style="font-weight: normal; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: White">
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    <td style="font-weight: normal; text-align: left">&#160;</td><td style="font-weight: normal; text-align: right">&#160;</td><td style="font-weight: normal; text-align: left">&#160;</td><td style="font-weight: normal">&#160;</td>
    <td style="font-weight: normal; text-align: left">&#160;</td><td style="font-weight: normal; text-align: right">&#160;</td><td style="font-weight: normal; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-indent: -0.125in; padding-left: 0.25in; font-weight: normal; text-align: left">Short-term bank loan</td><td style="font-weight: normal">&#160;</td>
    <td style="font-weight: normal; text-align: left">$</td><td style="font-weight: normal; text-align: right"><ix:nonFraction contextRef="c2" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:ShortTermBankLoansAndNotesPayable" scale="0" unitRef="usd" id="ixv-23840">4,113,000</ix:nonFraction></td><td style="font-weight: normal; text-align: left">&#160;</td><td style="font-weight: normal">&#160;</td>
    <td style="font-weight: normal; text-align: left">$</td><td style="font-weight: normal; text-align: right"><div style="-sec-ix-hidden: hidden-fact-0">-</div></td><td style="font-weight: normal; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: White">
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    <td style="font-weight: normal; text-align: left">&#160;</td><td style="font-weight: normal; text-align: right"><ix:nonFraction contextRef="c2" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:AccountsPayableCurrent" scale="0" unitRef="usd" id="ixv-23841">3,391,079</ix:nonFraction></td><td style="font-weight: normal; text-align: left">&#160;</td><td style="font-weight: normal">&#160;</td>
    <td style="font-weight: normal; text-align: left">&#160;</td><td style="font-weight: normal; text-align: right"><ix:nonFraction contextRef="c3" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:AccountsPayableCurrent" scale="0" unitRef="usd" id="ixv-23842">4,113,622</ix:nonFraction></td><td style="font-weight: normal; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-indent: -0.125in; padding-left: 0.25in; font-weight: normal; text-align: left">Accrued liabilities and other payables</td><td style="font-weight: normal">&#160;</td>
    <td style="font-weight: normal; text-align: left">&#160;</td><td style="font-weight: normal; text-align: right"><ix:nonFraction contextRef="c2" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:AccountsPayableAndOtherAccruedLiabilitiesCurrent" scale="0" unitRef="usd" id="ixv-23843">318,500</ix:nonFraction></td><td style="font-weight: normal; text-align: left">&#160;</td><td style="font-weight: normal">&#160;</td>
    <td style="font-weight: normal; text-align: left">&#160;</td><td style="font-weight: normal; text-align: right"><ix:nonFraction contextRef="c3" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:AccountsPayableAndOtherAccruedLiabilitiesCurrent" scale="0" unitRef="usd" id="ixv-23844">393,760</ix:nonFraction></td><td style="font-weight: normal; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td style="text-indent: -0.125in; padding-left: 0.25in; font-weight: normal; text-align: left">Deferred revenue</td><td style="font-weight: normal">&#160;</td>
    <td style="font-weight: normal; text-align: left">&#160;</td><td style="font-weight: normal; text-align: right"><ix:nonFraction contextRef="c2" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:DeferredIncomeCurrent" scale="0" unitRef="usd" id="ixv-23845">710,099</ix:nonFraction></td><td style="font-weight: normal; text-align: left">&#160;</td><td style="font-weight: normal">&#160;</td>
    <td style="font-weight: normal; text-align: left">&#160;</td><td style="font-weight: normal; text-align: right"><ix:nonFraction contextRef="c3" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:DeferredIncomeCurrent" scale="0" unitRef="usd" id="ixv-23846">830,305</ix:nonFraction></td><td style="font-weight: normal; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-indent: -0.125in; padding-left: 0.25in; font-weight: normal; text-align: left">Deferred revenue - related parties</td><td style="font-weight: normal">&#160;</td>
    <td style="font-weight: normal; text-align: left">&#160;</td><td style="font-weight: normal; text-align: right"><ix:nonFraction contextRef="c4" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:DeferredRevenueCurrent" scale="0" unitRef="usd" id="ixv-23847">119,120</ix:nonFraction></td><td style="font-weight: normal; text-align: left">&#160;</td><td style="font-weight: normal">&#160;</td>
    <td style="font-weight: normal; text-align: left">&#160;</td><td style="font-weight: normal; text-align: right"><div style="-sec-ix-hidden: hidden-fact-1">-</div></td><td style="font-weight: normal; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td style="text-indent: -0.125in; padding-left: 0.25in; font-weight: normal; text-align: left">Taxes payable</td><td style="font-weight: normal">&#160;</td>
    <td style="font-weight: normal; text-align: left">&#160;</td><td style="font-weight: normal; text-align: right"><ix:nonFraction contextRef="c2" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:TaxesPayableCurrent" scale="0" unitRef="usd" id="ixv-23848">271,423</ix:nonFraction></td><td style="font-weight: normal; text-align: left">&#160;</td><td style="font-weight: normal">&#160;</td>
    <td style="font-weight: normal; text-align: left">&#160;</td><td style="font-weight: normal; text-align: right"><ix:nonFraction contextRef="c3" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:TaxesPayableCurrent" scale="0" unitRef="usd" id="ixv-23849">248,090</ix:nonFraction></td><td style="font-weight: normal; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-indent: -0.125in; padding-left: 0.25in; font-weight: normal; text-align: left; padding-bottom: 1.5pt">Due to related parties</td><td style="font-weight: normal; padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; font-weight: normal; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; font-weight: normal; text-align: right"><ix:nonFraction contextRef="c4" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:OtherLiabilitiesCurrent" scale="0" unitRef="usd" id="ixv-23850">1,124</ix:nonFraction></td><td style="padding-bottom: 1.5pt; font-weight: normal; text-align: left">&#160;</td><td style="font-weight: normal; padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; font-weight: normal; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; font-weight: normal; text-align: right"><ix:nonFraction contextRef="c5" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:OtherLiabilitiesCurrent" scale="0" unitRef="usd" id="ixv-23851">118,066</ix:nonFraction></td><td style="padding-bottom: 1.5pt; font-weight: normal; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td style="text-indent: -0.125in; padding-left: 0.125in; font-weight: bold; text-align: left; padding-bottom: 1.5pt">TOTAL CURRENT LIABILITIES</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: right"><ix:nonFraction contextRef="c2" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:LiabilitiesCurrent" scale="0" unitRef="usd" id="ixv-23852">8,924,345</ix:nonFraction></td><td style="padding-bottom: 1.5pt; font-weight: bold; text-align: left">&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: right"><ix:nonFraction contextRef="c3" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:LiabilitiesCurrent" scale="0" unitRef="usd" id="ixv-23853">5,703,843</ix:nonFraction></td><td style="padding-bottom: 1.5pt; font-weight: bold; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-indent: -0.125in; padding-left: 0.25in; font-weight: normal; text-align: right">&#160;</td><td style="font-weight: normal">&#160;</td>
    <td style="font-weight: normal; text-align: left">&#160;</td><td style="font-weight: normal; text-align: right">&#160;</td><td style="font-weight: normal; text-align: left">&#160;</td><td style="font-weight: normal">&#160;</td>
    <td style="font-weight: normal; text-align: left">&#160;</td><td style="font-weight: normal; text-align: right">&#160;</td><td style="font-weight: normal; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td style="text-indent: -0.125in; padding-left: 0.125in; font-weight: bold; text-align: left; padding-bottom: 1.5pt">TOTAL LIABILITIES</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: right"><ix:nonFraction contextRef="c2" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:Liabilities" scale="0" unitRef="usd" id="ixv-23854">8,924,345</ix:nonFraction></td><td style="padding-bottom: 1.5pt; font-weight: bold; text-align: left">&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
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  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
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  <tr style="vertical-align: bottom; background-color: White">
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  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
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  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
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  <tr style="vertical-align: bottom; background-color: White">
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  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
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  <tr style="vertical-align: bottom; background-color: White">
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  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
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    <td style="font-weight: normal; text-align: left">&#160;</td><td style="font-weight: normal; text-align: right">&#160;</td><td style="font-weight: normal; text-align: left">&#160;</td><td style="font-weight: normal">&#160;</td>
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</table><div>

</div><p style="margin: 0">&#160;</p><div>

</div><p style="text-align: left; font: normal 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"></p><div>

</div><table cellpadding="0" cellspacing="0" style="font: normal 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%"><tr style="vertical-align: top; text-align: justify">
<td style="width: 0in"/><td style="width: 0.25in; text-align: left">*</td><td style="text-align: justify"><ix:footnote id="ix_0_footnote" xml:lang="en-US">Retrospectively restated for effect of a 20-for-1 forward split
on February 8, 2024.</ix:footnote></td>
</tr></table><div>



</div><p style="margin-top: 0; margin-bottom: 0">&#160;</p><div>

</div><p style="text-align: left; font: normal 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"></p><div>

</div><p style="font: normal 10pt Times New Roman, Times, Serif; text-align: center; margin-top: 0pt; margin-bottom: 0pt">The accompanying notes are an integral part of these consolidated financial statements. &#160;</p><div>



</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center; background-color: transparent">&#160;</p><div>

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</div><p style="text-align: center; font: normal 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><span style="font-size: 10pt"><b>JIN MEDICAL INTERNATIONAL LTD. </b></span></p><div>

</div><div><a id="fin_003"></a></div><p style="text-align: center; font: normal 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><span style="font-size: 10pt"><b>CONSOLIDATED STATEMENTS OF COMPREHENSIVE INCOME </b></span></p><div>



</div><p style="margin: 0">&#160;</p><div>

</div><table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font: 10pt Times New Roman, Times, Serif">
  <tr style="vertical-align: bottom">
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  <tr style="vertical-align: bottom">
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  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
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  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
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    <td style="font-weight: normal; text-align: left">&#160;</td><td style="font-weight: normal; text-align: right">&#160;</td><td style="font-weight: normal; text-align: left">&#160;</td><td style="font-weight: normal">&#160;</td>
    <td style="font-weight: normal; text-align: left">&#160;</td><td style="font-weight: normal; text-align: right">&#160;</td><td style="font-weight: normal; text-align: left">&#160;</td><td style="font-weight: normal">&#160;</td>
    <td style="font-weight: normal; text-align: left">&#160;</td><td style="font-weight: normal; text-align: right">&#160;</td><td style="font-weight: normal; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: White">
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  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
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  <tr style="vertical-align: bottom; background-color: White">
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  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font-weight: normal; text-align: right">&#160;</td><td style="font-weight: normal">&#160;</td>
    <td style="font-weight: normal; text-align: left">&#160;</td><td style="font-weight: normal; text-align: right">&#160;</td><td style="font-weight: normal; text-align: left">&#160;</td><td style="font-weight: normal">&#160;</td>
    <td style="font-weight: normal; text-align: left">&#160;</td><td style="font-weight: normal; text-align: right">&#160;</td><td style="font-weight: normal; text-align: left">&#160;</td><td style="font-weight: normal">&#160;</td>
    <td style="font-weight: normal; text-align: left">&#160;</td><td style="font-weight: normal; text-align: right">&#160;</td><td style="font-weight: normal; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: White">
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  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
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    <td style="font-weight: normal; text-align: left">&#160;</td><td style="font-weight: normal; text-align: right">&#160;</td><td style="font-weight: normal; text-align: left">&#160;</td><td style="font-weight: normal">&#160;</td>
    <td style="font-weight: normal; text-align: left">&#160;</td><td style="font-weight: normal; text-align: right">&#160;</td><td style="font-weight: normal; text-align: left">&#160;</td><td style="font-weight: normal">&#160;</td>
    <td style="font-weight: normal; text-align: left">&#160;</td><td style="font-weight: normal; text-align: right">&#160;</td><td style="font-weight: normal; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: White">
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    <td style="font-weight: normal; text-align: left">&#160;</td><td style="font-weight: normal; text-align: right">&#160;</td><td style="font-weight: normal; text-align: left">&#160;</td><td style="font-weight: normal">&#160;</td>
    <td style="font-weight: normal; text-align: left">&#160;</td><td style="font-weight: normal; text-align: right">&#160;</td><td style="font-weight: normal; text-align: left">&#160;</td><td style="font-weight: normal">&#160;</td>
    <td style="font-weight: normal; text-align: left">&#160;</td><td style="font-weight: normal; text-align: right">&#160;</td><td style="font-weight: normal; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
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    <td style="font-weight: normal; text-align: left">&#160;</td><td style="font-weight: normal; text-align: right"><ix:nonFraction contextRef="c0" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:SellingExpense" scale="0" unitRef="usd" id="ixv-23900">453,311</ix:nonFraction></td><td style="font-weight: normal; text-align: left">&#160;</td><td style="font-weight: normal">&#160;</td>
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  <tr style="vertical-align: bottom; background-color: White">
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    <td style="font-weight: normal; text-align: left">&#160;</td><td style="font-weight: normal; text-align: right"><ix:nonFraction contextRef="c0" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:GeneralAndAdministrativeExpense" scale="0" unitRef="usd" id="ixv-23903">1,921,367</ix:nonFraction></td><td style="font-weight: normal; text-align: left">&#160;</td><td style="font-weight: normal">&#160;</td>
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  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font-weight: normal; text-align: left; padding-bottom: 1.5pt">Research and development expenses</td><td style="font-weight: normal; padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; font-weight: normal; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; font-weight: normal; text-align: right"><ix:nonFraction contextRef="c0" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:ResearchAndDevelopmentExpense" scale="0" unitRef="usd" id="ixv-23906">1,542,894</ix:nonFraction></td><td style="padding-bottom: 1.5pt; font-weight: normal; text-align: left">&#160;</td><td style="font-weight: normal; padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; font-weight: normal; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; font-weight: normal; text-align: right"><ix:nonFraction contextRef="c6" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:ResearchAndDevelopmentExpense" scale="0" unitRef="usd" id="ixv-23907">1,892,532</ix:nonFraction></td><td style="padding-bottom: 1.5pt; font-weight: normal; text-align: left">&#160;</td><td style="font-weight: normal; padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; font-weight: normal; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; font-weight: normal; text-align: right"><ix:nonFraction contextRef="c7" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:ResearchAndDevelopmentExpense" scale="0" unitRef="usd" id="ixv-23908">1,566,860</ix:nonFraction></td><td style="padding-bottom: 1.5pt; font-weight: normal; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: White">
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  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font-weight: normal; text-align: right">&#160;</td><td style="font-weight: normal">&#160;</td>
    <td style="font-weight: normal; text-align: left">&#160;</td><td style="font-weight: normal; text-align: right">&#160;</td><td style="font-weight: normal; text-align: left">&#160;</td><td style="font-weight: normal">&#160;</td>
    <td style="font-weight: normal; text-align: left">&#160;</td><td style="font-weight: normal; text-align: right">&#160;</td><td style="font-weight: normal; text-align: left">&#160;</td><td style="font-weight: normal">&#160;</td>
    <td style="font-weight: normal; text-align: left">&#160;</td><td style="font-weight: normal; text-align: right">&#160;</td><td style="font-weight: normal; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td style="font-weight: bold; text-align: left; padding-bottom: 1.5pt">INCOME FROM OPERATIONS</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
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  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font-weight: normal; text-align: right">&#160;</td><td style="font-weight: normal">&#160;</td>
    <td style="font-weight: normal; text-align: left">&#160;</td><td style="font-weight: normal; text-align: right">&#160;</td><td style="font-weight: normal; text-align: left">&#160;</td><td style="font-weight: normal">&#160;</td>
    <td style="font-weight: normal; text-align: left">&#160;</td><td style="font-weight: normal; text-align: right">&#160;</td><td style="font-weight: normal; text-align: left">&#160;</td><td style="font-weight: normal">&#160;</td>
    <td style="font-weight: normal; text-align: left">&#160;</td><td style="font-weight: normal; text-align: right">&#160;</td><td style="font-weight: normal; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: White">
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    <td style="font-weight: normal; text-align: left">&#160;</td><td style="font-weight: normal; text-align: right">&#160;</td><td style="font-weight: normal; text-align: left">&#160;</td><td style="font-weight: normal">&#160;</td>
    <td style="font-weight: normal; text-align: left">&#160;</td><td style="font-weight: normal; text-align: right">&#160;</td><td style="font-weight: normal; text-align: left">&#160;</td><td style="font-weight: normal">&#160;</td>
    <td style="font-weight: normal; text-align: left">&#160;</td><td style="font-weight: normal; text-align: right">&#160;</td><td style="font-weight: normal; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
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  <tr style="vertical-align: bottom; background-color: White">
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  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
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  <tr style="vertical-align: bottom; background-color: White">
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  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font-weight: normal; text-align: right">&#160;</td><td style="font-weight: normal">&#160;</td>
    <td style="font-weight: normal; text-align: left">&#160;</td><td style="font-weight: normal; text-align: right">&#160;</td><td style="font-weight: normal; text-align: left">&#160;</td><td style="font-weight: normal">&#160;</td>
    <td style="font-weight: normal; text-align: left">&#160;</td><td style="font-weight: normal; text-align: right">&#160;</td><td style="font-weight: normal; text-align: left">&#160;</td><td style="font-weight: normal">&#160;</td>
    <td style="font-weight: normal; text-align: left">&#160;</td><td style="font-weight: normal; text-align: right">&#160;</td><td style="font-weight: normal; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: White">
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    <td style="font-weight: bold; text-align: left">&#160;</td><td style="font-weight: bold; text-align: right"><ix:nonFraction contextRef="c0" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:IncomeLossFromContinuingOperationsBeforeIncomeTaxesExtraordinaryItemsNoncontrollingInterest" scale="0" unitRef="usd" id="ixv-23927">3,221,937</ix:nonFraction></td><td style="font-weight: bold; text-align: left">&#160;</td><td style="font-weight: bold">&#160;</td>
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  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font-weight: normal; text-align: right"/><td style="font-weight: normal">&#160;</td>
    <td style="font-weight: normal; text-align: left">&#160;</td><td style="font-weight: normal; text-align: right">&#160;</td><td style="font-weight: normal; text-align: left">&#160;</td><td style="font-weight: normal">&#160;</td>
    <td style="font-weight: normal; text-align: left">&#160;</td><td style="font-weight: normal; text-align: right">&#160;</td><td style="font-weight: normal; text-align: left">&#160;</td><td style="font-weight: normal">&#160;</td>
    <td style="font-weight: normal; text-align: left">&#160;</td><td style="font-weight: normal; text-align: right">&#160;</td><td style="font-weight: normal; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td style="font-weight: bold; text-align: left; padding-bottom: 1.5pt">PROVISION FOR INCOME TAXES</td><td style="font-weight: normal; padding-bottom: 1.5pt">&#160;</td>
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    <td style="border-bottom: Black 1.5pt solid; font-weight: normal; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; font-weight: normal; text-align: right"><ix:nonFraction contextRef="c6" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:IncomeTaxExpenseBenefit" scale="0" unitRef="usd" id="ixv-23931">36,111</ix:nonFraction></td><td style="padding-bottom: 1.5pt; font-weight: normal; text-align: left">&#160;</td><td style="font-weight: normal; padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; font-weight: normal; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; font-weight: normal; text-align: right"><ix:nonFraction contextRef="c7" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:IncomeTaxExpenseBenefit" scale="0" unitRef="usd" id="ixv-23932">248,641</ix:nonFraction></td><td style="padding-bottom: 1.5pt; font-weight: normal; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font-weight: normal; text-align: right">&#160;</td><td style="font-weight: normal">&#160;</td>
    <td style="font-weight: normal; text-align: left">&#160;</td><td style="font-weight: normal; text-align: right">&#160;</td><td style="font-weight: normal; text-align: left">&#160;</td><td style="font-weight: normal">&#160;</td>
    <td style="font-weight: normal; text-align: left">&#160;</td><td style="font-weight: normal; text-align: right">&#160;</td><td style="font-weight: normal; text-align: left">&#160;</td><td style="font-weight: normal">&#160;</td>
    <td style="font-weight: normal; text-align: left">&#160;</td><td style="font-weight: normal; text-align: right">&#160;</td><td style="font-weight: normal; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td style="font-weight: bold; text-align: left">NET INCOME</td><td style="font-weight: bold">&#160;</td>
    <td style="font-weight: bold; text-align: left">&#160;</td><td style="font-weight: bold; text-align: right"><ix:nonFraction contextRef="c0" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:NetIncomeLoss" scale="0" unitRef="usd" id="ixv-23933">2,878,230</ix:nonFraction></td><td style="font-weight: bold; text-align: left">&#160;</td><td style="font-weight: bold">&#160;</td>
    <td style="font-weight: bold; text-align: left">&#160;</td><td style="font-weight: bold; text-align: right"><ix:nonFraction contextRef="c6" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:NetIncomeLoss" scale="0" unitRef="usd" id="ixv-23934">2,706,527</ix:nonFraction></td><td style="font-weight: bold; text-align: left">&#160;</td><td style="font-weight: bold">&#160;</td>
    <td style="font-weight: bold; text-align: left">&#160;</td><td style="font-weight: bold; text-align: right"><ix:nonFraction contextRef="c7" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:NetIncomeLoss" scale="0" unitRef="usd" id="ixv-23935">2,631,706</ix:nonFraction></td><td style="font-weight: bold; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font-weight: normal; text-align: right">&#160;</td><td style="font-weight: normal">&#160;</td>
    <td style="font-weight: normal; text-align: left">&#160;</td><td style="font-weight: normal; text-align: right">&#160;</td><td style="font-weight: normal; text-align: left">&#160;</td><td style="font-weight: normal">&#160;</td>
    <td style="font-weight: normal; text-align: left">&#160;</td><td style="font-weight: normal; text-align: right">&#160;</td><td style="font-weight: normal; text-align: left">&#160;</td><td style="font-weight: normal">&#160;</td>
    <td style="font-weight: normal; text-align: left">&#160;</td><td style="font-weight: normal; text-align: right">&#160;</td><td style="font-weight: normal; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td style="font-weight: normal; text-align: left; padding-bottom: 1.5pt">Foreign currency translation (loss) gain </td><td style="font-weight: normal; padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; font-weight: normal; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; font-weight: normal; text-align: right">(<ix:nonFraction contextRef="c0" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:OtherComprehensiveIncomeLossForeignCurrencyTransactionAndTranslationAdjustmentNetOfTax" scale="0" sign="-" unitRef="usd" id="ixv-23936">493,232</ix:nonFraction></td><td style="padding-bottom: 1.5pt; font-weight: normal; text-align: left">)</td><td style="font-weight: normal; padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; font-weight: normal; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; font-weight: normal; text-align: right">(<ix:nonFraction contextRef="c6" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:OtherComprehensiveIncomeLossForeignCurrencyTransactionAndTranslationAdjustmentNetOfTax" scale="0" sign="-" unitRef="usd" id="ixv-23937">1,499,721</ix:nonFraction></td><td style="padding-bottom: 1.5pt; font-weight: normal; text-align: left">)</td><td style="font-weight: normal; padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; font-weight: normal; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; font-weight: normal; text-align: right"><ix:nonFraction contextRef="c7" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:OtherComprehensiveIncomeLossForeignCurrencyTransactionAndTranslationAdjustmentNetOfTax" scale="0" unitRef="usd" id="ixv-23938">594,716</ix:nonFraction></td><td style="padding-bottom: 1.5pt; font-weight: normal; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font-weight: normal; text-align: right">&#160;</td><td style="font-weight: normal">&#160;</td>
    <td style="font-weight: normal; text-align: left">&#160;</td><td style="font-weight: normal; text-align: right">&#160;</td><td style="font-weight: normal; text-align: left">&#160;</td><td style="font-weight: normal">&#160;</td>
    <td style="font-weight: normal; text-align: left">&#160;</td><td style="font-weight: normal; text-align: right">&#160;</td><td style="font-weight: normal; text-align: left">&#160;</td><td style="font-weight: normal">&#160;</td>
    <td style="font-weight: normal; text-align: left">&#160;</td><td style="font-weight: normal; text-align: right">&#160;</td><td style="font-weight: normal; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td style="font-weight: bold; text-align: left; padding-bottom: 4pt">TOTAL COMPREHENSIVE INCOME</td><td style="font-weight: bold; padding-bottom: 4pt">&#160;</td>
    <td style="border-bottom: Black 4pt double; font-weight: bold; text-align: left">$</td><td style="border-bottom: Black 4pt double; font-weight: bold; text-align: right"><ix:nonFraction contextRef="c0" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:ComprehensiveIncomeNetOfTax" scale="0" unitRef="usd" id="ixv-23939">2,384,998</ix:nonFraction></td><td style="padding-bottom: 4pt; font-weight: bold; text-align: left">&#160;</td><td style="font-weight: bold; padding-bottom: 4pt">&#160;</td>
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    <td style="border-bottom: Black 4pt double; font-weight: bold; text-align: left">$</td><td style="border-bottom: Black 4pt double; font-weight: bold; text-align: right"><ix:nonFraction contextRef="c7" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:ComprehensiveIncomeNetOfTax" scale="0" unitRef="usd" id="ixv-23941">3,226,422</ix:nonFraction></td><td style="padding-bottom: 4pt; font-weight: bold; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font-weight: normal; text-align: right">&#160;</td><td style="font-weight: normal">&#160;</td>
    <td style="font-weight: normal; text-align: left">&#160;</td><td style="font-weight: normal; text-align: right">&#160;</td><td style="font-weight: normal; text-align: left">&#160;</td><td style="font-weight: normal">&#160;</td>
    <td style="font-weight: normal; text-align: left">&#160;</td><td style="font-weight: normal; text-align: right">&#160;</td><td style="font-weight: normal; text-align: left">&#160;</td><td style="font-weight: normal">&#160;</td>
    <td style="font-weight: normal; text-align: left">&#160;</td><td style="font-weight: normal; text-align: right">&#160;</td><td style="font-weight: normal; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td style="font-weight: bold; text-align: left; padding-bottom: 4pt"><div style="-sec-ix-hidden: hidden-fact-6; -sec-ix-hidden: hidden-fact-5; -sec-ix-hidden: hidden-fact-4">Earnings per common share - basic and diluted</div></td><td style="font-weight: normal; padding-bottom: 4pt">&#160;</td>
    <td style="border-bottom: Black 4pt double; font-weight: normal; text-align: left">$</td><td style="border-bottom: Black 4pt double; font-weight: normal; text-align: right"><ix:nonFraction contextRef="c0" decimals="2" format="ixt:num-dot-decimal" name="us-gaap:EarningsPerShareBasic" scale="0" unitRef="usdPershares" id="ixv-23942">0.02</ix:nonFraction></td><td style="padding-bottom: 4pt; font-weight: normal; text-align: left">&#160;</td><td style="font-weight: normal; padding-bottom: 4pt">&#160;</td>
    <td style="border-bottom: Black 4pt double; font-weight: normal; text-align: left">$</td><td style="border-bottom: Black 4pt double; font-weight: normal; text-align: right"><ix:nonFraction contextRef="c6" decimals="2" format="ixt:num-dot-decimal" name="us-gaap:EarningsPerShareBasic" scale="0" unitRef="usdPershares" id="ixv-23943">0.02</ix:nonFraction></td><td style="padding-bottom: 4pt; font-weight: normal; text-align: left">&#160;</td><td style="font-weight: normal; padding-bottom: 4pt">&#160;</td>
    <td style="border-bottom: Black 4pt double; font-weight: normal; text-align: left">$</td><td style="border-bottom: Black 4pt double; font-weight: normal; text-align: right"><ix:nonFraction contextRef="c7" decimals="2" format="ixt:num-dot-decimal" name="us-gaap:EarningsPerShareBasic" scale="0" unitRef="usdPershares" id="ixv-23944">0.02</ix:nonFraction></td><td style="padding-bottom: 4pt; font-weight: normal; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font-weight: bold; text-align: left; padding-bottom: 4pt"><div style="-sec-ix-hidden: hidden-fact-9; -sec-ix-hidden: hidden-fact-8; -sec-ix-hidden: hidden-fact-7">Weighted average shares - basic and diluted*</div></td><td style="font-weight: bold; padding-bottom: 4pt">&#160;</td>
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</table><div>

</div><p style="margin: 0">&#160;</p><div>

</div><table cellpadding="0" cellspacing="0" style="font: normal 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%"><tr style="vertical-align: top; text-align: justify">
<td style="width: 0in"/><td style="width: 0.25in; text-align: left">*</td><td style="text-align: justify"><ix:footnote id="ix_1_footnote" xml:lang="en-US">Retrospectively restated for effect of a 20-for-1 forward split
on February 8, 2024.</ix:footnote></td>
</tr></table><div>



</div><p style="margin-top: 0; margin-bottom: 0">&#160;</p><div>

</div><p style="font: normal 10pt Times New Roman, Times, Serif; text-align: center; margin-top: 0pt; margin-bottom: 0pt">The accompanying notes are an integral part of these consolidated financial statements.</p><div>




</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center; background-color: transparent">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center; background-color: transparent"></p><div>

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</div><div><a id="fin_006"></a></div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><b>JIN MEDICAL INTERNATIONAL LTD. </b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><b>CONSOLIDATED STATEMENTS OF CHANGES IN SHAREHOLDERS'
EQUITY </b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><b>FOR THE YEARS ENDED SEPTEMBER 30, 2023, 2022
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</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p><div>

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  <tr style="vertical-align: bottom; background-color: White">
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    <td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt; text-align: right"><div style="-sec-ix-hidden: hidden-fact-31">-</div></td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right"><div style="-sec-ix-hidden: hidden-fact-32">-</div></td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
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  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font-weight: bold; padding-bottom: 4pt; text-indent: -0.25in; padding-left: 0.25in">Balance at September 30, 2022</td><td style="padding-bottom: 4pt">&#160;</td>
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  <tr style="vertical-align: bottom; background-color: White">
    <td style="text-indent: -0.25in; padding-left: 0.25in">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left; text-indent: -0.25in; padding-left: 0.25in">Issuance of ordinary shares in initial public offerings, gross</td><td>&#160;</td>
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    <td style="text-align: left">&#160;</td><td style="text-align: right"><div style="-sec-ix-hidden: hidden-fact-34">-</div></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><div style="-sec-ix-hidden: hidden-fact-35">-</div></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><div style="-sec-ix-hidden: hidden-fact-36">-</div></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction contextRef="c0" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:StockIssuedDuringPeriodValueNewIssues" scale="0" unitRef="usd" id="ixv-23985">8,000,000</ix:nonFraction></td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: White">
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    <td style="text-align: left">&#160;</td><td style="text-align: right">-</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><div style="-sec-ix-hidden: hidden-fact-37">-</div></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">(<ix:nonFraction contextRef="c36" decimals="0" format="ixt:num-dot-decimal" name="cik0000183782:CostDirectlyRelatedToTheInitialPublicOffering" scale="0" sign="-" unitRef="usd" id="ixv-23986">1,978,222</ix:nonFraction></td><td style="text-align: left">)</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><div style="-sec-ix-hidden: hidden-fact-38">-</div></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><div style="-sec-ix-hidden: hidden-fact-39">-</div></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><div style="-sec-ix-hidden: hidden-fact-40">-</div></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction contextRef="c0" decimals="0" format="ixt:num-dot-decimal" name="cik0000183782:CostDirectlyRelatedToTheInitialPublicOffering" scale="0" unitRef="usd" id="ixv-23987">1,978,222</ix:nonFraction></td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-indent: -0.25in; padding-left: 0.25in">Exercise of over-allotment option</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction contextRef="c35" decimals="INF" format="ixt:num-dot-decimal" id="ix_21_fact" name="us-gaap:StockIssuedDuringPeriodSharesStockOptionsExercised" scale="0" unitRef="shares">947,100</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction contextRef="c35" decimals="0" format="ixt:num-dot-decimal" id="ix_22_fact" name="us-gaap:StockIssuedDuringPeriodValueStockOptionsExercised" scale="0" unitRef="usd">47</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction contextRef="c36" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:StockIssuedDuringPeriodValueStockOptionsExercised" scale="0" unitRef="usd" id="ixv-23990">378,793</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><div style="-sec-ix-hidden: hidden-fact-41">-</div></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><div style="-sec-ix-hidden: hidden-fact-42">-</div></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><div style="-sec-ix-hidden: hidden-fact-43">-</div></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction contextRef="c0" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:StockIssuedDuringPeriodValueStockOptionsExercised" scale="0" unitRef="usd" id="ixv-23991">378,840</ix:nonFraction></td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td style="text-align: left; text-indent: -0.25in; padding-left: 0.25in">Cost directly related to the exercise of option</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">-</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">(<ix:nonFraction contextRef="c36" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:StockIssuedDuringPeriodValueStockOptionsExercisedNetOfTaxBenefitExpense" scale="0" sign="-" unitRef="usd" id="ixv-23992">42,202</ix:nonFraction></td><td style="text-align: left">)</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction contextRef="c0" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:StockIssuedDuringPeriodValueStockOptionsExercisedNetOfTaxBenefitExpense" scale="0" unitRef="usd" id="ixv-23993">42,202</ix:nonFraction></td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left; text-indent: -0.25in; padding-left: 0.25in">Net income</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">-</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><div style="-sec-ix-hidden: hidden-fact-44">-</div></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><div style="-sec-ix-hidden: hidden-fact-45">-</div></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><div style="-sec-ix-hidden: hidden-fact-46">-</div></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction contextRef="c38" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:NetIncomeLoss" scale="0" unitRef="usd" id="ixv-23994">2,878,230</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><div style="-sec-ix-hidden: hidden-fact-47">-</div></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction contextRef="c0" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:NetIncomeLoss" scale="0" unitRef="usd" id="ixv-23995">2,878,230</ix:nonFraction></td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: White">
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    <td style="text-align: left">&#160;</td><td style="text-align: right">-</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><div style="-sec-ix-hidden: hidden-fact-48">-</div></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><div style="-sec-ix-hidden: hidden-fact-49">-</div></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction contextRef="c37" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:StockIssuedDuringPeriodValueOther" scale="0" unitRef="usd" id="ixv-23996">359,468</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">(<ix:nonFraction contextRef="c38" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:StockIssuedDuringPeriodValueOther" scale="0" sign="-" unitRef="usd" id="ixv-23997">359,468</ix:nonFraction></td><td style="text-align: left">)</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><div style="-sec-ix-hidden: hidden-fact-50">-</div></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><div style="-sec-ix-hidden: hidden-fact-51">-</div></td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left; padding-bottom: 1.5pt; text-indent: -0.25in; padding-left: 0.25in">Foreign currency translation loss</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt; text-align: right">-</td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt; text-align: right"><div style="-sec-ix-hidden: hidden-fact-52">-</div></td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt; text-align: right"><div style="-sec-ix-hidden: hidden-fact-53">-</div></td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right"><div style="-sec-ix-hidden: hidden-fact-54">-</div></td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
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  <tr style="vertical-align: bottom; background-color: White">
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  </table><div>


</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p><div>

</div><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%"><tr style="vertical-align: top; text-align: justify">
<td style="width: 0.25in; text-align: left">*</td><td style="text-align: justify"><ix:footnote id="ix_2_footnote" xml:lang="en-US">Retrospectively restated for effect of a 20-for-1 forward
split on February 8, 2024.</ix:footnote></td>
</tr></table><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">The accompanying notes are an integral part of
these consolidated financial statements.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center; background-color: transparent">&#160;</p><div>



</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center; background-color: transparent"></p><div>

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</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center; background-color: transparent">&#160;</p><div>

</div><p style="text-align: center; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><b>IN MEDICAL INTERNATIONAL LTD.</b></p><div>

</div><div><a id="fin_004"></a></div><p style="text-align: center; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><b>CONSOLIDATED STATEMENTS OF CASH FLOWS</b></p><div>

</div><p style="font: 7pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center; background-color: Transparent">&#160;</p><div>



</div><table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font: 10pt Times New Roman, Times, Serif">
  <tr style="vertical-align: bottom">
    <td style="padding: 0pt; font-weight: normal; text-align: left; text-indent: 0pt">&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
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  <tr style="vertical-align: bottom">
    <td style="padding: 0pt; font-weight: normal; text-align: left; text-indent: 0pt">&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
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  <tr style="vertical-align: bottom">
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    <td colspan="2" style="font-weight: normal; text-align: right">&#160;</td><td style="font-weight: normal">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
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  <tr style="vertical-align: bottom; background-color: White">
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    <td style="font-weight: normal; text-align: left">&#160;</td><td style="font-weight: normal; text-align: right">&#160;</td><td style="font-weight: normal; text-align: left">&#160;</td><td style="font-weight: normal">&#160;</td>
    <td style="font-weight: normal; text-align: left">&#160;</td><td style="font-weight: normal; text-align: right">&#160;</td><td style="font-weight: normal; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
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  <tr style="vertical-align: bottom; background-color: White">
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  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
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  <tr style="vertical-align: bottom; background-color: White">
    <td style="padding: 0pt 0pt 0pt 0.25in; font-weight: normal; text-align: left; text-indent: 0pt">Deferred tax provision (benefits)</td><td style="font-weight: normal">&#160;</td>
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  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="padding: 0pt 0pt 0pt 0.25in; font-weight: normal; text-align: left; text-indent: 0pt">Changes in operating assets and liabilities:</td><td style="font-weight: normal">&#160;</td>
    <td style="font-weight: normal; text-align: left">&#160;</td><td style="font-weight: normal; text-align: right">&#160;</td><td style="font-weight: normal; text-align: left">&#160;</td><td style="font-weight: normal">&#160;</td>
    <td style="font-weight: normal; text-align: left">&#160;</td><td style="font-weight: normal; text-align: right">&#160;</td><td style="font-weight: normal; text-align: left">&#160;</td><td style="font-weight: normal">&#160;</td>
    <td style="font-weight: normal; text-align: left">&#160;</td><td style="font-weight: normal; text-align: right">&#160;</td><td style="font-weight: normal; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td style="padding: 0pt 0pt 0pt 0.25in; font-weight: normal; text-align: left; text-indent: 0pt">Accounts receivable</td><td style="font-weight: normal">&#160;</td>
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  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="padding: 0pt 0pt 0pt 0.25in; font-weight: normal; text-align: left; text-indent: 0pt">Accounts receivable - related parties</td><td style="font-weight: normal">&#160;</td>
    <td style="font-weight: normal; text-align: left">&#160;</td><td style="font-weight: normal; text-align: right">(<ix:nonFraction contextRef="c0" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:IncreaseDecreaseInDueFromRelatedPartiesCurrent" scale="0" unitRef="usd" id="ixv-24025">724,809</ix:nonFraction></td><td style="font-weight: normal; text-align: left">)</td><td style="font-weight: normal">&#160;</td>
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  <tr style="vertical-align: bottom; background-color: White">
    <td style="padding: 0pt 0pt 0pt 0.25in; font-weight: normal; text-align: left; text-indent: 0pt">Inventories</td><td style="font-weight: normal">&#160;</td>
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  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
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  <tr style="vertical-align: bottom; background-color: White">
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  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
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  <tr style="vertical-align: bottom; background-color: White">
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  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="padding: 0pt 0pt 0pt 0.25in; font-weight: normal; text-align: left; text-indent: 0pt">Deferred revenue</td><td style="font-weight: normal">&#160;</td>
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  <tr style="vertical-align: bottom; background-color: White">
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    <td style="font-weight: normal; text-align: left">&#160;</td><td style="font-weight: normal; text-align: right"><div style="-sec-ix-hidden: hidden-fact-60">-</div></td><td style="font-weight: normal; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
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  <tr style="vertical-align: bottom; background-color: White">
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  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="padding: 0pt; font-weight: normal; text-align: left; text-indent: 0pt">&#160;</td><td style="font-weight: normal">&#160;</td>
    <td style="font-weight: normal; text-align: left">&#160;</td><td style="font-weight: normal; text-align: right">&#160;</td><td style="font-weight: normal; text-align: left">&#160;</td><td style="font-weight: normal">&#160;</td>
    <td style="font-weight: normal; text-align: left">&#160;</td><td style="font-weight: normal; text-align: right">&#160;</td><td style="font-weight: normal; text-align: left">&#160;</td><td style="font-weight: normal">&#160;</td>
    <td style="font-weight: normal; text-align: left">&#160;</td><td style="font-weight: normal; text-align: right">&#160;</td><td style="font-weight: normal; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td style="padding: 0pt; font-weight: bold; text-align: left; text-indent: 0pt">Cash flows from investing activities:</td><td style="font-weight: normal">&#160;</td>
    <td style="font-weight: normal; text-align: left">&#160;</td><td style="font-weight: normal; text-align: right">&#160;</td><td style="font-weight: normal; text-align: left">&#160;</td><td style="font-weight: normal">&#160;</td>
    <td style="font-weight: normal; text-align: left">&#160;</td><td style="font-weight: normal; text-align: right">&#160;</td><td style="font-weight: normal; text-align: left">&#160;</td><td style="font-weight: normal">&#160;</td>
    <td style="font-weight: normal; text-align: left">&#160;</td><td style="font-weight: normal; text-align: right">&#160;</td><td style="font-weight: normal; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="padding: 0pt 0pt 0pt 0.25in; font-weight: normal; text-align: left; text-indent: 0pt">Additions to property, plant and equipment</td><td style="font-weight: normal">&#160;</td>
    <td style="font-weight: normal; text-align: left">&#160;</td><td style="font-weight: normal; text-align: right">(<ix:nonFraction contextRef="c0" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:PaymentsToAcquirePropertyPlantAndEquipment" scale="0" unitRef="usd" id="ixv-24051">113,937</ix:nonFraction></td><td style="font-weight: normal; text-align: left">)</td><td style="font-weight: normal">&#160;</td>
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  <tr style="vertical-align: bottom; background-color: White">
    <td style="padding: 0pt 0pt 0pt 0.25in; font-weight: normal; text-align: left; text-indent: 0pt">Proceeds from disposal of property and equipment</td><td style="font-weight: normal">&#160;</td>
    <td style="font-weight: normal; text-align: left">&#160;</td><td style="font-weight: normal; text-align: right"><ix:nonFraction contextRef="c0" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:ProceedsFromSaleOfPropertyPlantAndEquipment" scale="0" unitRef="usd" id="ixv-24054">10,138</ix:nonFraction></td><td style="font-weight: normal; text-align: left">&#160;</td><td style="font-weight: normal">&#160;</td>
    <td style="font-weight: normal; text-align: left">&#160;</td><td style="font-weight: normal; text-align: right">-</td><td style="font-weight: normal; text-align: left">&#160;</td><td style="font-weight: normal">&#160;</td>
    <td style="font-weight: normal; text-align: left">&#160;</td><td style="font-weight: normal; text-align: right">&#160;</td><td style="font-weight: normal; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="padding: 0pt 0pt 0pt 0.25in; font-weight: normal; text-align: left; text-indent: 0pt">Payments for short-term investments</td><td style="font-weight: normal">&#160;</td>
    <td style="font-weight: normal; text-align: left">&#160;</td><td style="font-weight: normal; text-align: right">(<ix:nonFraction contextRef="c0" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:PaymentsToAcquireShortTermInvestments" scale="0" unitRef="usd" id="ixv-24055">12,052,957</ix:nonFraction></td><td style="font-weight: normal; text-align: left">)</td><td style="font-weight: normal">&#160;</td>
    <td style="font-weight: normal; text-align: left">&#160;</td><td style="font-weight: normal; text-align: right">(<ix:nonFraction contextRef="c6" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:PaymentsToAcquireShortTermInvestments" scale="0" unitRef="usd" id="ixv-24056">5,646,200</ix:nonFraction></td><td style="font-weight: normal; text-align: left">)</td><td style="font-weight: normal">&#160;</td>
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  <tr style="vertical-align: bottom; background-color: White">
    <td style="padding: 0pt 0pt 0pt 0.25in; font-weight: normal; text-align: left; text-indent: 0pt">Redemption of short-term investments</td><td style="font-weight: normal">&#160;</td>
    <td style="font-weight: normal; text-align: left">&#160;</td><td style="font-weight: normal; text-align: right"><ix:nonFraction contextRef="c0" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:ProceedsFromSaleOfShortTermInvestments" scale="0" unitRef="usd" id="ixv-24058">4,426,508</ix:nonFraction></td><td style="font-weight: normal; text-align: left">&#160;</td><td style="font-weight: normal">&#160;</td>
    <td style="font-weight: normal; text-align: left">&#160;</td><td style="font-weight: normal; text-align: right"><ix:nonFraction contextRef="c6" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:ProceedsFromSaleOfShortTermInvestments" scale="0" unitRef="usd" id="ixv-24059">5,201,034</ix:nonFraction></td><td style="font-weight: normal; text-align: left">&#160;</td><td style="font-weight: normal">&#160;</td>
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  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="padding: 0pt 0pt 0pt 0.25in; font-weight: normal; text-align: left; text-indent: 0pt">Repayment of (payments of) advances made to related parties</td><td style="font-weight: normal; padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; font-weight: normal; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; font-weight: normal; text-align: right"><div style="-sec-ix-hidden: hidden-fact-61">-</div></td><td style="padding-bottom: 1.5pt; font-weight: normal; text-align: left">&#160;</td><td style="font-weight: normal; padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; font-weight: normal; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; font-weight: normal; text-align: right"><ix:nonFraction contextRef="c6" decimals="0" format="ixt:num-dot-decimal" name="cik0000183782:RepaymentOfpaymentsOfAdvancesMadeToRelatedParties" scale="0" sign="-" unitRef="usd" id="ixv-24061">364,428</ix:nonFraction></td><td style="padding-bottom: 1.5pt; font-weight: normal; text-align: left">&#160;</td><td style="font-weight: normal; padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; font-weight: normal; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; font-weight: normal; text-align: right">(<ix:nonFraction contextRef="c7" decimals="0" format="ixt:num-dot-decimal" name="cik0000183782:RepaymentOfpaymentsOfAdvancesMadeToRelatedParties" scale="0" unitRef="usd" id="ixv-24062">215,029</ix:nonFraction></td><td style="padding-bottom: 1.5pt; font-weight: normal; text-align: left">)</td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td style="padding: 0pt; font-weight: bold; text-align: left; text-indent: 0pt">Net cash used in investing activities</td><td style="font-weight: normal; padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; font-weight: normal; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; font-weight: normal; text-align: right">(<ix:nonFraction contextRef="c0" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:NetCashProvidedByUsedInInvestingActivities" scale="0" sign="-" unitRef="usd" id="ixv-24063">7,730,248</ix:nonFraction></td><td style="padding-bottom: 1.5pt; font-weight: normal; text-align: left">)</td><td style="font-weight: normal; padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; font-weight: normal; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; font-weight: normal; text-align: right">(<ix:nonFraction contextRef="c6" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:NetCashProvidedByUsedInInvestingActivities" scale="0" sign="-" unitRef="usd" id="ixv-24064">120,904</ix:nonFraction></td><td style="padding-bottom: 1.5pt; font-weight: normal; text-align: left">)</td><td style="font-weight: normal; padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; font-weight: normal; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; font-weight: normal; text-align: right">(<ix:nonFraction contextRef="c7" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:NetCashProvidedByUsedInInvestingActivities" scale="0" sign="-" unitRef="usd" id="ixv-24065">1,067,640</ix:nonFraction></td><td style="padding-bottom: 1.5pt; font-weight: normal; text-align: left">)</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="padding: 0pt; font-weight: normal; text-align: left; text-indent: 0pt">&#160;</td><td style="font-weight: normal">&#160;</td>
    <td style="font-weight: normal; text-align: left">&#160;</td><td style="font-weight: normal; text-align: right">&#160;</td><td style="font-weight: normal; text-align: left">&#160;</td><td style="font-weight: normal">&#160;</td>
    <td style="font-weight: normal; text-align: left">&#160;</td><td style="font-weight: normal; text-align: right">&#160;</td><td style="font-weight: normal; text-align: left">&#160;</td><td style="font-weight: normal">&#160;</td>
    <td style="font-weight: normal; text-align: left">&#160;</td><td style="font-weight: normal; text-align: right">&#160;</td><td style="font-weight: normal; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: White">
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    <td style="font-weight: normal; text-align: left">&#160;</td><td style="font-weight: normal; text-align: right">&#160;</td><td style="font-weight: normal; text-align: left">&#160;</td><td style="font-weight: normal">&#160;</td>
    <td style="font-weight: normal; text-align: left">&#160;</td><td style="font-weight: normal; text-align: right">&#160;</td><td style="font-weight: normal; text-align: left">&#160;</td><td style="font-weight: normal">&#160;</td>
    <td style="font-weight: normal; text-align: left">&#160;</td><td style="font-weight: normal; text-align: right">&#160;</td><td style="font-weight: normal; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
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  <tr style="vertical-align: bottom; background-color: White">
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    <td style="font-weight: normal; text-align: left">&#160;</td><td style="font-weight: normal; text-align: right"><div style="-sec-ix-hidden: hidden-fact-64">-</div></td><td style="font-weight: normal; text-align: left">&#160;</td><td style="font-weight: normal">&#160;</td>
    <td style="font-weight: normal; text-align: left">&#160;</td><td style="font-weight: normal; text-align: right"><div style="-sec-ix-hidden: hidden-fact-65">-</div></td><td style="font-weight: normal; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="padding: 0pt 0pt 0pt 0.25in; font-weight: normal; text-align: left; text-indent: 0pt">Proceeds from exercise of over-allotment option</td><td style="font-weight: normal">&#160;</td>
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    <td style="font-weight: normal; text-align: left">&#160;</td><td style="font-weight: normal; text-align: right"><div style="-sec-ix-hidden: hidden-fact-67">-</div></td><td style="font-weight: normal; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td style="padding: 0pt 0pt 0pt 0.25in; font-weight: normal; text-align: left; text-indent: 0pt">Proceeds from short-term bank loans</td><td style="font-weight: normal">&#160;</td>
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    <td style="font-weight: normal; text-align: left">&#160;</td><td style="font-weight: normal; text-align: right"><div style="-sec-ix-hidden: hidden-fact-68">-</div></td><td style="font-weight: normal; text-align: left">&#160;</td><td style="font-weight: normal">&#160;</td>
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  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="padding: 0pt 0pt 0pt 0.25in; font-weight: normal; text-align: left; text-indent: 0pt">Repayment of short-term bank loans</td><td style="font-weight: normal">&#160;</td>
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  <tr style="vertical-align: bottom; background-color: White">
    <td style="padding: 0pt 0pt 0pt 0.25in; font-weight: normal; text-align: left; text-indent: 0pt">(Repayment of) proceeds from amount due to related parties</td><td style="font-weight: normal; padding-bottom: 1.5pt">&#160;</td>
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    <td style="border-bottom: Black 1.5pt solid; font-weight: normal; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; font-weight: normal; text-align: right">(<ix:nonFraction contextRef="c7" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:ProceedsFromRepaymentsOfRelatedPartyDebt" scale="0" sign="-" unitRef="usd" id="ixv-24075">103,883</ix:nonFraction></td><td style="padding-bottom: 1.5pt; font-weight: normal; text-align: left">)</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="padding: 0pt; font-weight: bold; text-align: left; text-indent: 0pt">Net cash provided by (used in) financing activities</td><td style="font-weight: normal; padding-bottom: 1.5pt">&#160;</td>
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    <td style="border-bottom: Black 1.5pt solid; font-weight: normal; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; font-weight: normal; text-align: right"><ix:nonFraction contextRef="c6" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:NetCashProvidedByUsedInFinancingActivities" scale="0" unitRef="usd" id="ixv-24077">121,855</ix:nonFraction></td><td style="padding-bottom: 1.5pt; font-weight: normal; text-align: left">&#160;</td><td style="font-weight: normal; padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; font-weight: normal; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; font-weight: normal; text-align: right">(<ix:nonFraction contextRef="c7" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:NetCashProvidedByUsedInFinancingActivities" scale="0" sign="-" unitRef="usd" id="ixv-24078">2,870,219</ix:nonFraction></td><td style="padding-bottom: 1.5pt; font-weight: normal; text-align: left">)</td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td style="padding: 0pt; font-weight: normal; text-align: right; text-indent: 0pt">&#160;</td><td style="font-weight: normal">&#160;</td>
    <td style="font-weight: normal; text-align: left">&#160;</td><td style="font-weight: normal; text-align: right">&#160;</td><td style="font-weight: normal; text-align: left">&#160;</td><td style="font-weight: normal">&#160;</td>
    <td style="font-weight: normal; text-align: left">&#160;</td><td style="font-weight: normal; text-align: right">&#160;</td><td style="font-weight: normal; text-align: left">&#160;</td><td style="font-weight: normal">&#160;</td>
    <td style="font-weight: normal; text-align: left">&#160;</td><td style="font-weight: normal; text-align: right">&#160;</td><td style="font-weight: normal; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="padding: 0pt; font-weight: bold; text-align: left; text-indent: 0pt">Effect of exchange rate changes on cash</td><td style="font-weight: normal; padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; font-weight: normal; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; font-weight: normal; text-align: right">(<ix:nonFraction contextRef="c0" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:EffectOfExchangeRateOnCashCashEquivalentsRestrictedCashAndRestrictedCashEquivalentsIncludingDisposalGroupAndDiscontinuedOperations" scale="0" sign="-" unitRef="usd" id="ixv-24079">149,898</ix:nonFraction></td><td style="padding-bottom: 1.5pt; font-weight: normal; text-align: left">)</td><td style="font-weight: normal; padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; font-weight: normal; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; font-weight: normal; text-align: right">(<ix:nonFraction contextRef="c6" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:EffectOfExchangeRateOnCashCashEquivalentsRestrictedCashAndRestrictedCashEquivalentsIncludingDisposalGroupAndDiscontinuedOperations" scale="0" sign="-" unitRef="usd" id="ixv-24080">461,235</ix:nonFraction></td><td style="padding-bottom: 1.5pt; font-weight: normal; text-align: left">)</td><td style="font-weight: normal; padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; font-weight: normal; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; font-weight: normal; text-align: right"><ix:nonFraction contextRef="c7" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:EffectOfExchangeRateOnCashCashEquivalentsRestrictedCashAndRestrictedCashEquivalentsIncludingDisposalGroupAndDiscontinuedOperations" scale="0" unitRef="usd" id="ixv-24081">103,303</ix:nonFraction></td><td style="padding-bottom: 1.5pt; font-weight: normal; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td style="padding: 0pt; font-weight: normal; text-align: left; text-indent: 0pt">&#160;</td><td style="font-weight: normal">&#160;</td>
    <td style="font-weight: normal; text-align: left">&#160;</td><td style="font-weight: normal; text-align: right">&#160;</td><td style="font-weight: normal; text-align: left">&#160;</td><td style="font-weight: normal">&#160;</td>
    <td style="font-weight: normal; text-align: left">&#160;</td><td style="font-weight: normal; text-align: right">&#160;</td><td style="font-weight: normal; text-align: left">&#160;</td><td style="font-weight: normal">&#160;</td>
    <td style="font-weight: normal; text-align: left">&#160;</td><td style="font-weight: normal; text-align: right">&#160;</td><td style="font-weight: normal; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="padding: 0pt; font-weight: bold; text-align: left; text-indent: 0pt">Net increase in cash</td><td style="font-weight: normal">&#160;</td>
    <td style="font-weight: normal; text-align: left">&#160;</td><td style="font-weight: normal; text-align: right"><ix:nonFraction contextRef="c0" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalentsPeriodIncreaseDecreaseIncludingExchangeRateEffect" scale="0" unitRef="usd" id="ixv-24082">2,136,876</ix:nonFraction></td><td style="font-weight: normal; text-align: left">&#160;</td><td style="font-weight: normal">&#160;</td>
    <td style="font-weight: normal; text-align: left">&#160;</td><td style="font-weight: normal; text-align: right"><ix:nonFraction contextRef="c6" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalentsPeriodIncreaseDecreaseIncludingExchangeRateEffect" scale="0" unitRef="usd" id="ixv-24083">1,120,372</ix:nonFraction></td><td style="font-weight: normal; text-align: left">&#160;</td><td style="font-weight: normal">&#160;</td>
    <td style="font-weight: normal; text-align: left">&#160;</td><td style="font-weight: normal; text-align: right"><ix:nonFraction contextRef="c7" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalentsPeriodIncreaseDecreaseIncludingExchangeRateEffect" scale="0" unitRef="usd" id="ixv-24084">2,008,736</ix:nonFraction></td><td style="font-weight: normal; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td style="padding: 0pt; font-weight: normal; text-align: left; text-indent: 0pt">&#160;</td><td style="font-weight: normal">&#160;</td>
    <td style="font-weight: normal; text-align: left">&#160;</td><td style="font-weight: normal; text-align: right">&#160;</td><td style="font-weight: normal; text-align: left">&#160;</td><td style="font-weight: normal">&#160;</td>
    <td style="font-weight: normal; text-align: left">&#160;</td><td style="font-weight: normal; text-align: right">&#160;</td><td style="font-weight: normal; text-align: left">&#160;</td><td style="font-weight: normal">&#160;</td>
    <td style="font-weight: normal; text-align: left">&#160;</td><td style="font-weight: normal; text-align: right">&#160;</td><td style="font-weight: normal; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="padding: 0pt; font-weight: bold; text-align: left; text-indent: 0pt">Cash, beginning of year</td><td style="font-weight: normal; padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; font-weight: normal; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; font-weight: normal; text-align: right"><ix:nonFraction contextRef="c3" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalents" scale="0" unitRef="usd" id="ixv-24085">4,792,632</ix:nonFraction></td><td style="padding-bottom: 1.5pt; font-weight: normal; text-align: left">&#160;</td><td style="font-weight: normal; padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; font-weight: normal; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; font-weight: normal; text-align: right"><ix:nonFraction contextRef="c24" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalents" scale="0" unitRef="usd" id="ixv-24086">3,672,260</ix:nonFraction></td><td style="padding-bottom: 1.5pt; font-weight: normal; text-align: left">&#160;</td><td style="font-weight: normal; padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; font-weight: normal; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; font-weight: normal; text-align: right"><ix:nonFraction contextRef="c13" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalents" scale="0" unitRef="usd" id="ixv-24087">1,663,524</ix:nonFraction></td><td style="padding-bottom: 1.5pt; font-weight: normal; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td style="padding: 0pt; font-weight: normal; text-align: left; text-indent: 0pt">&#160;</td><td style="font-weight: normal">&#160;</td>
    <td style="font-weight: normal; text-align: left">&#160;</td><td style="font-weight: normal; text-align: right">&#160;</td><td style="font-weight: normal; text-align: left">&#160;</td><td style="font-weight: normal">&#160;</td>
    <td style="font-weight: normal; text-align: left">&#160;</td><td style="font-weight: normal; text-align: right">&#160;</td><td style="font-weight: normal; text-align: left">&#160;</td><td style="font-weight: normal">&#160;</td>
    <td style="font-weight: normal; text-align: left">&#160;</td><td style="font-weight: normal; text-align: right">&#160;</td><td style="font-weight: normal; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="padding: 0pt; font-weight: bold; text-align: left; text-indent: 0pt">Cash, end of year</td><td style="font-weight: normal; padding-bottom: 4pt">&#160;</td>
    <td style="border-bottom: Black 4pt double; font-weight: normal; text-align: left">$</td><td style="border-bottom: Black 4pt double; font-weight: normal; text-align: right"><ix:nonFraction contextRef="c2" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalents" scale="0" unitRef="usd" id="ixv-24088">6,929,508</ix:nonFraction></td><td style="padding-bottom: 4pt; font-weight: normal; text-align: left">&#160;</td><td style="font-weight: normal; padding-bottom: 4pt">&#160;</td>
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    <td style="border-bottom: Black 4pt double; font-weight: normal; text-align: left">$</td><td style="border-bottom: Black 4pt double; font-weight: normal; text-align: right"><ix:nonFraction contextRef="c24" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalents" scale="0" unitRef="usd" id="ixv-24090">3,672,260</ix:nonFraction></td><td style="padding-bottom: 4pt; font-weight: normal; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td style="padding: 0pt; font-weight: normal; text-align: left; text-indent: 0pt">&#160;</td><td style="font-weight: normal">&#160;</td>
    <td style="font-weight: normal; text-align: left">&#160;</td><td style="font-weight: normal; text-align: right">&#160;</td><td style="font-weight: normal; text-align: left">&#160;</td><td style="font-weight: normal">&#160;</td>
    <td style="font-weight: normal; text-align: left">&#160;</td><td style="font-weight: normal; text-align: right">&#160;</td><td style="font-weight: normal; text-align: left">&#160;</td><td style="font-weight: normal">&#160;</td>
    <td style="font-weight: normal; text-align: left">&#160;</td><td style="font-weight: normal; text-align: right">&#160;</td><td style="font-weight: normal; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="padding: 0pt; font-weight: bold; text-align: left; text-indent: 0pt">Supplemental disclosure information:</td><td style="font-weight: normal">&#160;</td>
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</div><p style="margin: 0">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><span style="font-size: 10pt">The
accompanying notes are an integral part of these consolidated financial statements.</span></p><div>
</div><p style="font: 7pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center; background-color: Transparent">&#160;</p><div>


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</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: left; background-color: transparent">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center; background-color: transparent"><b>JIN MEDICAL INTERNATIONAL
LTD. AND SUBSIDIARIES</b></p><div>

</div><div><a id="fin_005"></a></div><p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center; background-color: transparent"><b>NOTES TO CONSOLIDATED
FINANCIAL STATEMENTS</b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center; background-color: transparent">&#160;</p><div>

</div><ix:nonNumeric contextRef="c0" continuedAt="_OrganizationConsolidationAndPresentationOfFinancialStatementsDisclosureTextBlock-c0_cont_1" escape="true" name="us-gaap:OrganizationConsolidationAndPresentationOfFinancialStatementsDisclosureTextBlock" id="ixv-19037"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: left; background-color: transparent"><b>NOTE 1 &#8212;
ORGANIZATION AND BUSINESS DESCRIPTION</b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent"><b><i>&#160;</i></b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white">JIN MEDICAL INTERNATIONAL
LTD. (&#8220;Jin Med&#8221; or the &#8220;Company&#8221;) was established under the laws of the Cayman Islands on January 14, 2020 as
a holding company.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: left; background-color: white">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white">Jin Med owns&#160;<ix:nonFraction contextRef="c45" decimals="2" format="ixt:num-dot-decimal" name="us-gaap:EquityMethodInvestmentOwnershipPercentage" scale="-2" unitRef="pure" id="ixv-24098">100</ix:nonFraction>%
equity interest of Zhongjin International Limited (&#8220;Zhongjin HK&#8221;), an entity incorporated on February 25, 2020 in accordance
with the laws and regulations in Hong Kong.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: left; background-color: white">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white">Erhua Medical Technology
(Changzhou) Co., Ltd. (&#8220;Erhua Med&#8221;) was formed on September 24, 2020, as a Wholly Foreign-Owned Enterprise (&#8220;WFOE&#8221;)
in the People&#8217;s Republic of China (&#8220;PRC&#8221;). Zhongjin HK owns&#160;<ix:nonFraction contextRef="c46" decimals="2" format="ixt:num-dot-decimal" name="us-gaap:EquityMethodInvestmentOwnershipPercentage" scale="-2" unitRef="pure" id="ixv-24099">100</ix:nonFraction>% equity interest of Erhua Med.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white">Jin Med, Zhongjin HK
and Erhua Med are currently not engaging in any active business operations and merely acting as holding companies.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white">Changzhou Zhongjin Medical
Equipment Co., Ltd. (&#8220;Changzhou Zhongjin&#8221;) was incorporated on January 26, 2006 in accordance with PRC laws. Changzhou Zhongjin
has two wholly-owned subsidiaries, Zhongjin Medical Equipment Taizhou Co., Ltd. (&#8220;Taizhou Zhongjin&#8221;), incorporated on June
17, 2013, and Changzhou Zhongjin Jing&#8217;ao Trading Co., Ltd (&#8220;Zhongjin Jing&#8217;ao&#8221;), incorporated on December 18, 2014
in accordance with PRC laws. Changzhou Zhongjin, Taizhou Zhongjin and Zhongjin Jing&#8217;ao are collectively referred to as the &#8220;Zhongjin
Operating Companies&#8221; below.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white">Zhongjin Kangma Information
Technology Jiangsu Co., Ltd. (&#8220;Zhongjin Kangma&#8221;) was incorporated on August 21, 2023 in accordance with PRC laws. Changzhou
Zhongjin owns an equity interest of <ix:nonFraction contextRef="c47" decimals="2" format="ixt:num-dot-decimal" name="us-gaap:EquityMethodInvestmentOwnershipPercentage" scale="-2" unitRef="pure" id="ixv-24100">80</ix:nonFraction>% of Zhongjin Kangma, and the remaining <ix:nonFraction contextRef="c48" decimals="2" format="ixt:num-dot-decimal" name="us-gaap:EquityMethodInvestmentOwnershipPercentage" scale="-2" unitRef="pure" id="ixv-24101">20</ix:nonFraction>% equity interest is owned by one shareholder. Zhongjin
Kangma is currently not engaging in any active business operations.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white">Zhongjin Medical Equipment
Anhui Co., Ltd. (&#8220;Anhui Zhongjin&#8221;) was incorporated on October 7, 2023, as a WFOE in the PRC. Zhongjin HK owns&#160;<ix:nonFraction contextRef="c49" decimals="2" format="ixt:num-dot-decimal" name="us-gaap:EquityMethodInvestmentOwnershipPercentage" scale="-2" unitRef="pure" id="ixv-24102">100</ix:nonFraction>% equity
interest of Anhui Zhongjin. Anhui Zhongjin is currently not engaging in any active business operations.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white">The Company, through
its wholly-owned subsidiaries and entities controlled through contractual arrangements, is primarily engaged in the design, development,
manufacturing and sales of wheelchair and other living aids products to be used by people with disabilities or impaired mobility. The
Company&#8217;s products are sold to distributors in both China and in the overseas markets.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white"><b><i>&#160;</i></b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: left; background-color: white"><b><i>Reorganization</i></b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: left; background-color: white"><b><i>&#160;</i></b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white">A reorganization of the
legal structure of the Company (&#8220;Reorganization&#8221;) was completed on November 26, 2020. The Reorganization involved the incorporation
of Jin Med, Zhongjin HK and Erhua Med, and signing of certain contractual arrangements (collectively, the &#8220;VIE Agreements&#8221;)
between Zhongjin Technology, the shareholders of Changzhou Zhongjin and Changzhou Zhongjin. Consequently, the Company became the ultimate
holding company of Zhongjin HK, Erhua Med, and through the contractual arrangements, WFOE, or Erhua Med, became the primary beneficiary
of the Variable Interest Entity (&#8220;VIE&#8221;), Changzhou Zhongjin, and its subsidiaries. Pursuant to the VIE Agreements, Erhua Med
has gained effective control over Changzhou Zhongjin. Therefore, Changzhou Zhongjin should be treated as a VIE under the Statements of
Financial Accounting Standards Board (&#8220;FASB&#8221;) Accounting Standards Codification (&#8220;ASC&#8221;) 810 Consolidation. Since
Taizhou Zhongjin and Zhongjin Jing&#8217;ao are wholly-owned subsidiaries of Changzhou Zhongjin, they are further referenced as VIE&#8217;s
subsidiaries.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent"><span style="background-color: white">The
Company, together with its wholly owned subsidiaries, the VIE and the VIE&#8217;s subsidiaries, are effectively controlled by the same
shareholders before and after the Reorganization and therefore the Reorganization is considered as a recapitalization of entities under
common control. The consolidation of the Company, its subsidiaries, the VIE and the VIE&#8217;s subsidiaries has been accounted for at
historical cost.</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent"><span style="background-color: white">&#160;</span></p></ix:nonNumeric><div>

</div><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent"></p><div>

</div><!-- Field: Page; Sequence: 150; Value: 1 --><div>
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</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent"><span style="background-color: white">&#160;</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: left; background-color: transparent"><b>NOTE 1 &#8212;
ORGANIZATION AND BUSINESS DESCRIPTION (continued)</b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: left; background-color: transparent">&#160;</p><div>

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<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">&#160;</p>

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  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
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    <td style="vertical-align: top; font-weight: normal; text-align: center">&#160;</td><td style="vertical-align: top; font-weight: normal; text-align: center"><span style="font-size: 10pt"><ix:nonNumeric contextRef="c52" format="ixt:date-monthname-day-year-en" name="cik0000183782:DateOfIncorporations" id="ixv-24104">January 14, 2020</ix:nonNumeric>&#160;</span></td><td style="vertical-align: top; font-weight: normal; text-align: center">&#160;</td><td style="text-align: center; font-weight: normal; vertical-align: top">&#160;</td>
    <td style="vertical-align: top; font-weight: normal; text-align: center"><ix:nonNumeric contextRef="c52" name="cik0000183782:PlaceOfIncorporation" id="ixv-24105">Cayman Island</ix:nonNumeric></td><td style="text-align: center; font-weight: normal; vertical-align: top">&#160;</td>
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<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent"><span style="text-decoration:underline">The VIE contractual
arrangements</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: -0.5pt; background-color: transparent">The
Company&#8217;s main operating entities, Changzhou Zhongjin and its subsidiaries Taizhou Zhongjin, Zhongjin Jing&#8217;ao and Zhongjin
Kangma (or the &#8220;Zhongjin Operating Companies&#8221; as referred above), are controlled through contractual arrangements in lieu
of direct equity ownership by the Company.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: -0.5pt; background-color: transparent">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: -0.5pt; background-color: transparent">A
VIE is an entity which has a total equity investment that is insufficient to finance its activities without additional subordinated financial
support, or whose equity investors lack the characteristics of a controlling financial interest, such as through voting rights, right
to receive the expected residual returns of the entity or obligation to absorb the expected losses of the entity. The variable interest
holder, if any, that has a controlling financial interest in a VIE is deemed to be the primary beneficiary of, and must consolidate, the
VIE, because it met the condition under the accounting principles generally accepted in the United States of America (&#8220;U.S. GAAP&#8221;)
to consolidate the VIE.</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: -0.5pt; background-color: transparent">&#160;</p></ix:continuation><div>

</div><div>


</div><!-- Field: Page; Sequence: 151; Value: 1 --><div>
    </div><div style="margin-top: 12pt; margin-bottom: 6pt; border-bottom: Black 1.5pt solid"><p style="font: 10pt Times New Roman, Times, Serif; text-align: center; margin-top: 0pt; margin-bottom: 0pt">F-<!-- Field: Sequence; Type: Arabic; Name: PageNo -->9<!-- Field: /Sequence --></p></div><div>
    </div><div style="break-before: page; margin-top: 6pt; margin-bottom: 12pt"><p style="margin: 0pt">&#160;</p></div><div>
    </div><!-- Field: /Page --><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: left; background-color: transparent">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: left; background-color: transparent"><b>NOTE 1 &#8212;
ORGANIZATION AND BUSINESS DESCRIPTION (continued)</b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: -0.5pt; background-color: transparent">&#160;</p><div>

</div><ix:continuation continuedAt="_OrganizationConsolidationAndPresentationOfFinancialStatementsDisclosureTextBlock-c0_cont_3" id="_OrganizationConsolidationAndPresentationOfFinancialStatementsDisclosureTextBlock-c0_cont_2"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">Erhua Med, is deemed
to have a controlling financial interest in and be the primary beneficiary of the Zhongjin Operating Companies because it has both of
the following characteristics:</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0in; background-color: transparent">&#160;</p>

<table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%">
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<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">&#160;</p>

<table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%">
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<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">&#160;</p>

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contractual arrangements, the Zhongjin Operating Companies shall pay service fees equal to all of their net profits after tax payments
to Erhua Med. At the same time, Erhua Med has the right to receive substantially all of their economic benefits for accounting purposes.
Such contractual arrangements are designed so that the operations of the Zhongjin Operating Companies are solely for the benefit of Erhua
Med and ultimately, the Company, and therefore the Company must consolidate the Zhongjin Operating Companies under U.S. GAAP.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: -0.5pt; background-color: transparent">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent"><span style="text-decoration:underline">Risks associated
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<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">The Company believes
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legally enforceable. However, uncertainties in the PRC legal system could limit the Company&#8217;s ability to enforce the contractual
arrangements. If the legal structure and contractual arrangements were found to be in violation of PRC laws and regulations, the PRC government
could:</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">&#160;</p>

<table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%">
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<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: left; background-color: transparent">&#160;</p>

<table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%">
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<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: left; background-color: transparent">&#160;</p>

<table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%">
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<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: left; background-color: transparent">&#160;</p>

<table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%">
  <tr style="vertical-align: top; background-color: Transparent">
    <td style="text-align: left; font-weight: normal; width: 0.25in">&#160;</td>
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<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: left; background-color: transparent">&#160;</p>

<table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%">
  <tr style="vertical-align: top; background-color: Transparent">
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<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.75in; text-align: justify; background-color: transparent">&#160;</p>

<table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%">
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<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: left; background-color: transparent">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">The Company&#8217;s
ability to conduct its businesses may be negatively affected if the PRC government were to carry out of any of the aforementioned actions.
In such case, the Company may not be able to consolidate the VIE and the VIE&#8217;s subsidiaries in its consolidated financial statements
as it may lose the ability to exert effective control over the VIE and its shareholders and it may lose the ability to receive economic
benefits from the VIE and the VIE&#8217;s subsidiaries for accounting purposes under U.S. GAAP. The Company, however, does not believe
such actions would result in the liquidation or dissolution of the Company, its PRC subsidiary and the VIE and the VIE&#8217;s subsidiaries.</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">&#160;</p></ix:continuation><div>

</div><div>




</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: left; background-color: transparent"></p><div>

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</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: left; background-color: transparent"><b>&#160;</b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: left; background-color: transparent"><b>NOTE 1 &#8212;
ORGANIZATION AND BUSINESS DESCRIPTION (continued)</b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">&#160;</p><div>

</div><ix:continuation id="_OrganizationConsolidationAndPresentationOfFinancialStatementsDisclosureTextBlock-c0_cont_3"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">The Company, Zhongjin
HK and Erhua Med are essentially holding companies and do not have active operations as of September 30, 2023 and 2022. As a result, total
assets and liabilities presented on the consolidated balance sheets and revenue, expenses, and net income presented on the consolidated
statement of comprehensive income as well as the cash flows from operating, investing and financing activities presented on the consolidated
statement of cash flows are substantially the financial position, operation results and cash flows of the VIE and the VIE&#8217;s subsidiaries.
The Company has not provided any financial support to the VIE and the VIE&#8217;s subsidiaries during the years ended September 30, 2023,
2022 and 2021. Additionally, pursuant to the VIE Agreements, Erhua Med has the right to receive service fees equal to the VIE&#8217;s
net profits after tax payments. None of these fees were paid to Erhua Med as of September 30, 2023. Accordingly, as of September 30, 2023
and 2022, Erhua Med had $<ix:nonFraction contextRef="c50" decimals="0" format="ixt:num-dot-decimal" name="cik0000183782:ConsultingFeeReceivables" scale="0" unitRef="usd" id="ixv-24133">7,713,618</ix:nonFraction> and $<ix:nonFraction contextRef="c51" decimals="0" format="ixt:num-dot-decimal" name="cik0000183782:ConsultingFeeReceivables" scale="0" unitRef="usd" id="ixv-24134">4,501,169</ix:nonFraction> consulting fee receivables due from the VIE and the VIE&#8217;s subsidiaries, respectively.
These receivables were fully eliminated upon the consolidation.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent"><b>&#160;</b></p>

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statement amounts and balances of the VIE and VIE&#8217;s subsidiaries were included in the accompanying consolidated financial statements
after elimination of intercompany transactions and balances:</ix:nonNumeric></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">&#160;</p>

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<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: left; background-color: transparent"><b>&#160;</b></p>

<ix:nonNumeric contextRef="c0" escape="true" name="srt:ScheduleOfCondensedIncomeStatementTableTextBlock" id="ixv-19542"><table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font: 10pt Times New Roman, Times, Serif">
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  <tr style="vertical-align: bottom">
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<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: left; background-color: transparent"><b>&#160;</b></p>

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</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center; background-color: transparent">&#160;</p><div>

</div><ix:nonNumeric contextRef="c0" continuedAt="_SignificantAccountingPoliciesTextBlock-c0_cont_1" escape="true" name="us-gaap:SignificantAccountingPoliciesTextBlock" id="ixv-19653"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent"><b>NOTE 2 &#8212;
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES</b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: left; background-color: transparent">&#160;</p>

<ix:nonNumeric contextRef="c0" continuedAt="_ConsolidationPolicyTextBlock-c0_cont_1" escape="true" name="us-gaap:ConsolidationPolicyTextBlock" id="ixv-19657"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent"><b><i>Basis of
consolidation</i></b></p></ix:nonNumeric>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: left; background-color: transparent"><b><i>&#160;</i></b></p>

<ix:continuation id="_ConsolidationPolicyTextBlock-c0_cont_1"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">The accompanying
consolidated financial statements have been prepared in accordance with U.S. GAAP and pursuant to the rules and regulations of the Securities
and Exchange Commission (&#8220;SEC&#8221;). The accompanying consolidated financial statements include the financial statements of the
Company, its wholly owned subsidiaries, the VIE, and the VIE&#8217;s subsidiaries. All inter-company balances and transactions are eliminated
upon consolidation.</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">&#160;</p></ix:continuation></ix:nonNumeric><div>

</div><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent"></p><div>

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    </div><!-- Field: /Page --><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent"><b>NOTE 2 &#8212; SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (continued)</b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: left; background-color: transparent">&#160;</p><div>

</div><ix:continuation continuedAt="_SignificantAccountingPoliciesTextBlock-c0_cont_2" id="_SignificantAccountingPoliciesTextBlock-c0_cont_1"><ix:nonNumeric contextRef="c0" continuedAt="_UseOfEstimates-c0_cont_1" escape="true" name="us-gaap:UseOfEstimates" id="ixv-19687"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent"><span style="background-color: white"><b><i>Uses
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<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: left; background-color: white"><b><i>&#160;</i></b></p>

<ix:continuation id="_UseOfEstimates-c0_cont_1"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent"><span style="background-color: white">In
preparing the consolidated financial statements in conformity with U.S. GAAP, management makes estimates and assumptions that affect the
reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the financial statements
and the reported amounts of revenues and expenses during the reporting period. These estimates are based on information as of the date
of the consolidated financial statements. Significant estimates required to be made by management include, but are not limited to, the
valuation of accounts receivable and inventories, useful lives of property, plant and equipment and land use right, the recoverability
of long-lived assets, and realization of deferred tax assets. Actual results could differ from those estimates.</span></p></ix:continuation>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white">&#160;</p>

<ix:nonNumeric contextRef="c0" continuedAt="_CashAndCashEquivalentsPolicyTextBlock-c0_cont_1" escape="true" name="us-gaap:CashAndCashEquivalentsPolicyTextBlock" id="ixv-19699"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent"><span style="background-color: white"><b><i>Cash</i></b></span></p></ix:nonNumeric>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: left; background-color: white">&#160;</p>

<ix:continuation id="_CashAndCashEquivalentsPolicyTextBlock-c0_cont_1"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent"><span style="background-color: white">Cash
includes currency on hand and deposits held by banks that can be added or withdrawn without limitation. The Company maintains most of
its bank accounts in the PRC. Cash balances in bank accounts in PRC are not insured by the Federal Deposit Insurance Corporation or other
programs. As of September 30, 2023 and 2022, the Company does not have any cash equivalents.</span></p></ix:continuation>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">&#160;&#160;&#160;</p>

<ix:nonNumeric contextRef="c0" continuedAt="cik0000183782_ShortTermInvestmentPolicyTextBlock-c0_cont_1" escape="true" name="cik0000183782:ShortTermInvestmentPolicyTextBlock" id="ixv-19709"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent"><span style="background-color: white"><b><i>Short-term
investments</i></b></span></p></ix:nonNumeric>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white">&#160;</p>

<ix:continuation continuedAt="cik0000183782_ShortTermInvestmentPolicyTextBlock-c0_cont_2" id="cik0000183782_ShortTermInvestmentPolicyTextBlock-c0_cont_1"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent"><span style="background-color: white">The
Company&#8217;s short-term investments consist of wealth management financial products purchased from PRC banks or financial institution
with maturities within one year. The banks or financial institution invest the Company&#8217;s funds in certain financial instruments
including money market funds, bonds or mutual funds, with rates of return on these investments ranging from <ix:nonFraction contextRef="c65" decimals="3" format="ixt:num-dot-decimal" name="us-gaap:RestrictedInvestmentsPercentOfNetAssets" scale="-2" unitRef="pure" id="ixv-24161">3.4</ix:nonFraction>% to <ix:nonFraction contextRef="c66" decimals="3" format="ixt:num-dot-decimal" name="us-gaap:RestrictedInvestmentsPercentOfNetAssets" scale="-2" unitRef="pure" id="ixv-24162">7.0</ix:nonFraction>% per annum. The
carrying values of the Company&#8217;s short-term investments approximate fair value due to their short-term maturities. The interest
earned is recognized in the consolidated statements of comprehensive income over the contractual term of these investments.</span></p></ix:continuation>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white">&#160;</p>

<ix:continuation id="cik0000183782_ShortTermInvestmentPolicyTextBlock-c0_cont_2"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent"><span style="background-color: white">The
Company had short-term investments of $<ix:nonFraction contextRef="c2" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:ShortTermInvestments" scale="0" unitRef="usd" id="ixv-24163">9,768,835</ix:nonFraction> and $<ix:nonFraction contextRef="c3" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:ShortTermInvestments" scale="0" unitRef="usd" id="ixv-24164">2,276,158</ix:nonFraction> as of September 30, 2023 and 2022, respectively. The Company recorded
interest income of $<ix:nonFraction contextRef="c0" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:InterestIncomeOther" scale="0" unitRef="usd" id="ixv-24165">117,213</ix:nonFraction>, $<ix:nonFraction contextRef="c6" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:InterestIncomeOther" scale="0" unitRef="usd" id="ixv-24166">107,510</ix:nonFraction> </span>and $<ix:nonFraction contextRef="c7" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:InterestIncomeOther" scale="0" unitRef="usd" id="ixv-24167">63,736</ix:nonFraction> <span style="background-color: white">for the years ended September 30, 2023,
2022 and 2021, respectively.</span></p></ix:continuation>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white">&#160;</p>

<ix:nonNumeric contextRef="c0" continuedAt="_TradeAndOtherAccountsReceivablePolicy-c0_cont_1" escape="true" name="us-gaap:TradeAndOtherAccountsReceivablePolicy" id="ixv-19724"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent"><span style="background-color: white"><b><i>Accounts
receivable, net</i></b></span></p></ix:nonNumeric>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white">&#160;</p>

<ix:continuation continuedAt="_TradeAndOtherAccountsReceivablePolicy-c0_cont_2" id="_TradeAndOtherAccountsReceivablePolicy-c0_cont_1"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent"><span style="background-color: white">Accounts
receivable are presented net of allowance for doubtful accounts.</span></p></ix:continuation>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white">&#160;</p>

<ix:continuation id="_TradeAndOtherAccountsReceivablePolicy-c0_cont_2"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent"><span style="background-color: white">The
Company determines the adequacy of reserves for doubtful accounts based on individual account analysis, historical collection
trend and future uncertainties. The Company establishes a provision for doubtful
receivables when there is objective evidence that the Company may not be able to collect amounts due. The allowance is based on
management&#8217;s best estimate of specific losses on individual exposures, as well as a provision on historical trends of
collections. Actual amounts received may differ from management&#8217;s estimate of credit worthiness and the economic environment.
Delinquent account balances are written-off against the allowance for doubtful accounts after management has determined that the
likelihood of collection is not probable. As of September 30, 2023 and 2022, allowance for doubtful accounts amounted to $<ix:nonFraction contextRef="c2" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:AllowanceForDoubtfulAccountsPremiumsAndOtherReceivables" scale="0" unitRef="usd" id="ixv-24168">125,448</ix:nonFraction>
and $<ix:nonFraction contextRef="c3" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:AllowanceForDoubtfulAccountsPremiumsAndOtherReceivables" scale="0" unitRef="usd" id="ixv-24169">114,486</ix:nonFraction> respectively.</span></p></ix:continuation>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">&#160;</p>

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<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">&#160;</p>

<ix:continuation id="_InventoryPolicyTextBlock-c0_cont_1"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent"><span style="background-color: white">Inventories
are stated at lower of cost or net realizable value using the weighted average method. Costs include the cost of raw materials,
freight, direct labor and related production overhead. Net realizable value is the estimated selling price in the normal course of
business less any costs to complete and sell products. Write-down is recorded when future estimated net realizable value is less
than cost, which is recorded in cost of revenue in the consolidated statements of comprehensive income. The Company periodically
evaluates inventories against their net realizable value, and reduces the carrying value of those inventories that are obsolete or
in excess of the forecasted usage to their estimated net realizable value based on various factors including aging and future demand
of each type of inventories. The reversal of inventory written down is prohibited under the U.S. GAAP.</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent"><span style="background-color: white">&#160;</span></p></ix:continuation></ix:continuation><div>

</div><div>


</div><!-- Field: Page; Sequence: 154; Value: 1 --><div>
    </div><div style="margin-top: 12pt; margin-bottom: 6pt; border-bottom: Black 1.5pt solid"><p style="font: 10pt Times New Roman, Times, Serif; text-align: center; margin-top: 0pt; margin-bottom: 0pt">F-<!-- Field: Sequence; Type: Arabic; Name: PageNo -->12<!-- Field: /Sequence --></p></div><div>
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</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: left; background-color: transparent">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent"><b>NOTE 2 &#8212;
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (continued)</b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">&#160;&#160;</p><div>

</div><ix:continuation continuedAt="_SignificantAccountingPoliciesTextBlock-c0_cont_3" id="_SignificantAccountingPoliciesTextBlock-c0_cont_2"><ix:nonNumeric contextRef="c0" continuedAt="_FairValueMeasurementPolicyPolicyTextBlock-c0_cont_1" escape="true" name="us-gaap:FairValueMeasurementPolicyPolicyTextBlock" id="ixv-19766"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: left; background-color: transparent"><b><i>Fair value of
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<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: left; background-color: transparent"><b>&#160;</b></p>

<ix:continuation continuedAt="_FairValueMeasurementPolicyPolicyTextBlock-c0_cont_2" id="_FairValueMeasurementPolicyPolicyTextBlock-c0_cont_1"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">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:</p></ix:continuation>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">&#160;</p>

<ix:continuation continuedAt="_FairValueMeasurementPolicyPolicyTextBlock-c0_cont_3" id="_FairValueMeasurementPolicyPolicyTextBlock-c0_cont_2"><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%">
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<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">&#160;</p>

<ix:continuation continuedAt="_FairValueMeasurementPolicyPolicyTextBlock-c0_cont_4" id="_FairValueMeasurementPolicyPolicyTextBlock-c0_cont_3"><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%">
  <tr style="vertical-align: top; background-color: Transparent">
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<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">&#160;</p>

<ix:continuation continuedAt="_FairValueMeasurementPolicyPolicyTextBlock-c0_cont_5" id="_FairValueMeasurementPolicyPolicyTextBlock-c0_cont_4"><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%">
  <tr style="vertical-align: top; background-color: Transparent">
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<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">&#160;</p>

<ix:continuation id="_FairValueMeasurementPolicyPolicyTextBlock-c0_cont_5"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">Unless otherwise
disclosed, the fair value of the Company&#8217;s financial instruments, including cash, short-term investments, accounts receivable, due
from related parties, short-term bank loan, accounts payable, due to related parties, accrued liabilities and other payable, and taxes
payable, approximate the fair value of the respective assets and liabilities as of September 30, 2023 and 2022 based upon the short-term
nature of the assets and liabilities.</p></ix:continuation>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">&#160;</p>

<ix:nonNumeric contextRef="c0" continuedAt="_PropertyPlantAndEquipmentPolicyTextBlock-c0_cont_1" escape="true" name="us-gaap:PropertyPlantAndEquipmentPolicyTextBlock" id="ixv-19805"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: left; background-color: transparent"><b><i>Property, plant
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<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: left; background-color: transparent"><b><i>&#160;</i></b></p>

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<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">&#160;</p>

<ix:continuation id="_ScheduleOfPublicUtilityPropertyPlantAndEquipmentTextBlock-c0_cont_1"><ix:continuation continuedAt="_PropertyPlantAndEquipmentPolicyTextBlock-c0_cont_3" id="_PropertyPlantAndEquipmentPolicyTextBlock-c0_cont_2"><table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font: 10pt Times New Roman, Times, Serif">
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  <tr style="vertical-align: bottom; background-color: White">
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<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">&#160;</p>

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

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">&#160;</p>

<ix:nonNumeric contextRef="c0" continuedAt="_LesseeLeasesPolicyTextBlock-c0_cont_1" escape="true" name="us-gaap:LesseeLeasesPolicyTextBlock" id="ixv-19846"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: left; background-color: transparent"><b><i>Leases</i></b></p></ix:nonNumeric>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">&#160;</p>

<ix:continuation continuedAt="_LesseeLeasesPolicyTextBlock-c0_cont_2" id="_LesseeLeasesPolicyTextBlock-c0_cont_1"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">Effective October
1, 2022, the Company adopted ASC 842, Leases. The adoption of this standard did not have a material impact on the Company&#8217;s consolidated
financial statements. Therefore, no adjustments to opening retained earnings were necessary. The Company leases administrative office
and dome, which is classified as operating leases in accordance with Topic 842. Under Topic 842, lessees are required to recognize the
following for all leases (with the exception of short-term leases, usually with an initial term of 12 months or less) on the commencement
date: (i) lease liability, which is a lessee&#8217;s obligation to make lease payments arising from a lease, measured on a discounted
basis; and (ii) right-of-use (&#8220;ROU&#8221;) asset, which is an asset that represents the lessee&#8217;s right to use, or control
the use of, a specified asset for the lease term.</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">&#160;</p></ix:continuation></ix:continuation><div>

</div><div>




</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: left; background-color: transparent"></p><div>

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    </div><!-- Field: /Page --><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: left; background-color: transparent">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent"><b>NOTE 2 &#8212;
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (continued)</b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: left; background-color: transparent"><b><i>Leases (continued)</i></b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">&#160;</p><div>

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date, the Company recognizes the lease liability at the present value of the lease payments not yet paid, discounted using the interest
rate implicit in the lease or, if that rate cannot be readily determined, the Company&#8217;s incremental borrowing rate for the same
term as the underlying lease. The ROU asset is recognized initially at cost, which primarily comprises the initial amount of the lease
liability, plus any initial direct costs incurred, consisting mainly of brokerage commissions, less any lease incentives received. All
ROU assets are reviewed for impairment annually. The Company also established a capitalization threshold of $<ix:nonFraction contextRef="c0" decimals="0" format="ixt:num-dot-decimal" name="cik0000183782:CapitalizationForLease" scale="0" unitRef="usd" id="ixv-24180">10,000</ix:nonFraction> for lease to be recognized
as ROU and lease liability. As the amount of the Company&#8217;s ROU and lease liability are both below the threshold, no ROU nor lease
liability is recorded on the Company&#8217;s consolidated balance sheets as of September 30, 2023.</p></ix:continuation>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: left; background-color: transparent"><b><i>&#160;</i></b></p>

<ix:nonNumeric contextRef="c0" continuedAt="_IntangibleAssetsFiniteLivedPolicy-c0_cont_1" escape="true" name="us-gaap:IntangibleAssetsFiniteLivedPolicy" id="ixv-19885"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: left; background-color: transparent"><b><i>Land use rights,
net</i></b></p></ix:nonNumeric>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: left; background-color: transparent">&#160;</p>

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use rights are amortized using the straight-line method with the following estimated useful lives:</ix:nonNumeric></p></ix:continuation>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">&#160;</p>

<ix:continuation id="_ScheduleOfIntangibleAssetsAndGoodwillTableTextBlock-c0_cont_1"><ix:continuation id="_IntangibleAssetsFiniteLivedPolicy-c0_cont_2"><table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font: 10pt Times New Roman, Times, Serif">
  <tr style="vertical-align: bottom; background-color: White">
    <td style="font-weight: normal; text-align: left; padding-bottom: 1.5pt">&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">Useful life</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
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    <td style="width: 9%; font-weight: normal; text-align: center"><ix:nonNumeric contextRef="c0" name="cik0000183782:LandUseRights" id="ixv-24182">46 years</ix:nonNumeric></td></tr>
  </table></ix:continuation></ix:continuation>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: left; background-color: transparent"><b><i>&#160;</i></b></p>

<ix:nonNumeric contextRef="c0" continuedAt="_ImpairmentOrDisposalOfLongLivedAssetsPolicyTextBlock-c0_cont_1" escape="true" name="us-gaap:ImpairmentOrDisposalOfLongLivedAssetsPolicyTextBlock" id="ixv-19907"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: left; background-color: transparent"><b><i>Impairment of
long-lived assets</i></b></p></ix:nonNumeric>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: left; background-color: transparent"><b>&#160;</b></p>

<ix:continuation id="_ImpairmentOrDisposalOfLongLivedAssetsPolicyTextBlock-c0_cont_1"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">Long-lived assets
with finite lives, primarily property, plant and equipment and land use right are reviewed for impairment whenever events or changes in
circumstances indicate that the carrying amount of an asset may not be recoverable. If the estimated cash flows from the use of the asset
and its eventual disposition are below the asset&#8217;s carrying value, then the asset is deemed to be impaired and written down to its
fair value. There were no impairments of these assets as of September 30, 2023 and 2022.</p></ix:continuation>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: left; background-color: transparent"><b><i>&#160;</i></b></p>

<ix:nonNumeric contextRef="c0" continuedAt="_RevenueRecognitionPolicyTextBlock-c0_cont_1" escape="true" name="us-gaap:RevenueRecognitionPolicyTextBlock" id="ixv-19918"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent"><b><i>Revenue recognition</i></b></p></ix:nonNumeric>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">&#160;</p>

<ix:continuation continuedAt="_RevenueRecognitionPolicyTextBlock-c0_cont_2" id="_RevenueRecognitionPolicyTextBlock-c0_cont_1"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">The Company generates
its revenues primarily through sales of its products and recognizes revenue in accordance with ASC 606. ASC 606 establishes principles
for reporting information about the nature, amount, timing and uncertainty of revenue and cash flows arising from the entity&#8217;s contracts
to provide goods or services to customers. The core principle requires an entity to recognize revenue to depict the transfer of goods
or services to customers in an amount that reflects the consideration that it expects to be entitled to receive in exchange for those
goods or services recognized as performance obligations are satisfied.</p></ix:continuation>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent"><b><i>&#160;</i></b></p>

<ix:continuation continuedAt="_RevenueRecognitionPolicyTextBlock-c0_cont_3" id="_RevenueRecognitionPolicyTextBlock-c0_cont_2"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">ASC 606 requires
the use of a new five-step model to recognize revenue from customer contracts. The five-step model requires that the Company (i) identify
the contract with the customer, (ii) identify the performance obligations in the contract, (iii) determine the transaction price, including
variable consideration to the extent that it is probable that a significant future reversal will not occur, (iv) allocate the transaction
price to the respective performance obligations in the contract, and (v) recognize revenue when (or as) the Company satisfies the performance
obligation. The application of the five-step model to the revenue streams compared to the prior guidance did not result in significant
changes in the way the Company records its revenue.</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">&#160;</p></ix:continuation></ix:continuation><div>

</div><div>




</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: left; background-color: transparent"></p><div>

</div><!-- Field: Page; Sequence: 156; Value: 1 --><div>
    </div><div style="margin-top: 12pt; margin-bottom: 6pt; border-bottom: Black 1.5pt solid"><p style="font: 10pt Times New Roman, Times, Serif; text-align: center; margin-top: 0pt; margin-bottom: 0pt">F-<!-- Field: Sequence; Type: Arabic; Name: PageNo -->14<!-- Field: /Sequence --></p></div><div>
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</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: left; background-color: transparent"><b><i>&#160;</i></b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent"><b>NOTE 2 &#8212;
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (continued)</b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: left; background-color: transparent"><b><i>&#160;</i></b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent"><b><i>Revenue recognition
(continued)</i></b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">&#160;</p><div>

</div><ix:continuation continuedAt="_SignificantAccountingPoliciesTextBlock-c0_cont_5" id="_SignificantAccountingPoliciesTextBlock-c0_cont_4"><ix:continuation continuedAt="_RevenueRecognitionPolicyTextBlock-c0_cont_4" id="_RevenueRecognitionPolicyTextBlock-c0_cont_3"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">In accordance to
ASC 606, the Company recognizes revenue when it transfers goods to customers in an amount that reflects the consideration to which the
Company expects to be entitled in such exchange. The Company accounts for the revenue generated from sales of its products on a gross
basis as the Company is acting as a principal in these transactions, is subject to inventory risk, has latitude in establishing prices,
and is responsible for fulfilling the promise to provide customers the specified goods. All of the Company&#8217;s contracts have one
single performance obligation as the promise is to transfer the individual goods to customers, and there is no other separately identifiable
promises in the contracts. The Company&#8217;s revenue streams are recognized at a point in time when the control of goods is transferred
to customer, which generally occurs at delivery. The Company&#8217;s products are sold with no right of return and the Company does not
provide other credits or sales incentive to customers. Revenue is reported net of all value added taxes (&#8220;VAT&#8221;).</p></ix:continuation>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: left; background-color: transparent">&#160;</p>

<ix:continuation continuedAt="_RevenueRecognitionPolicyTextBlock-c0_cont_5" id="_RevenueRecognitionPolicyTextBlock-c0_cont_4"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">The Company generally
offers 10 years warranty for the frame of its wheelchairs, and one year warranty for other parts of wheelchairs, except for &#8220;wear
items&#8221;, i.e. those parts that wear out, such as tires or brake pads, which are covered under a warranty for six months. Historically,
warranty costs incurred was immaterial, and the warranty costs for the years ended September 30, 2023, 2022 and 2021 were all $<span style="-sec-ix-hidden: hidden-fact-77"><span style="-sec-ix-hidden: hidden-fact-78"><span style="-sec-ix-hidden: hidden-fact-79">nil</span></span></span>.</p></ix:continuation>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: left; background-color: transparent">&#160;</p>

<ix:continuation continuedAt="_RevenueRecognitionPolicyTextBlock-c0_cont_6" id="_RevenueRecognitionPolicyTextBlock-c0_cont_5"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: left; background-color: transparent"><i>Contract Assets
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<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">&#160;</p>

<ix:continuation continuedAt="_RevenueRecognitionPolicyTextBlock-c0_cont_7" id="_RevenueRecognitionPolicyTextBlock-c0_cont_6"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">Payment terms are
established on the Company&#8217;s pre-established credit requirements based upon an evaluation of customers&#8217; credit quality. The
Company did not have contract assets as of September 30, 2023 and 2022. Contract liabilities are recognized for contracts where payment
has been received in advance of delivery of the products. The contract liability balance can vary significantly depending on the timing
when cash is received and when shipment or delivery occurs. As of September 30, 2023 and 2022, other than deferred revenue, the Company
had no other contract liabilities or deferred contract costs recorded on its consolidated balance sheets, and the Company had no material
incremental costs for obtaining a contract. Costs of fulfilling customers&#8217; purchase orders, such as shipping, handling and delivery,
which occur prior to the transfer of control, are recognized in selling, general and administrative expense when incurred.</p></ix:continuation>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">&#160;</p>

<ix:continuation continuedAt="_RevenueRecognitionPolicyTextBlock-c0_cont_8" id="_RevenueRecognitionPolicyTextBlock-c0_cont_7"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent"><i>Disaggregation
of Revenues</i></p></ix:continuation>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">&#160;</p>

<ix:continuation continuedAt="_RevenueRecognitionPolicyTextBlock-c0_cont_9" id="_RevenueRecognitionPolicyTextBlock-c0_cont_8"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">The Company disaggregates
its revenue from contracts by product types and geographic areas, as the Company believes it best depicts how the nature, amount, timing
and uncertainty of the revenue and cash flows are affected by economic factors. The Company&#8217;s disaggregation of revenues for the
years ended September 30, 2023, 2022 and 2021 are as the following:</p></ix:continuation>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">&#160;</p>

<ix:continuation continuedAt="_RevenueRecognitionPolicyTextBlock-c0_cont_10" id="_RevenueRecognitionPolicyTextBlock-c0_cont_9"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent"><span style="text-decoration:underline">Geographic information</span></p></ix:continuation>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">&#160;</p>

<ix:continuation continuedAt="_RevenueRecognitionPolicyTextBlock-c0_cont_11" id="_RevenueRecognitionPolicyTextBlock-c0_cont_10"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent"><ix:nonNumeric contextRef="c0" continuedAt="_RevenueFromExternalCustomersByGeographicAreasTableTextBlock-c0_cont_1" escape="true" name="us-gaap:RevenueFromExternalCustomersByGeographicAreasTableTextBlock" id="ixv-24183">The summary of
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<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">&#160;</p>

<ix:continuation id="_RevenueFromExternalCustomersByGeographicAreasTableTextBlock-c0_cont_1"><ix:continuation continuedAt="_RevenueRecognitionPolicyTextBlock-c0_cont_12" id="_RevenueRecognitionPolicyTextBlock-c0_cont_11"><table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font: 10pt Times New Roman, Times, Serif">
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</div><div>

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</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: left; background-color: transparent">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent"><b>NOTE 2 &#8212;
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (continued)</b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent"><b><i>Revenue recognition
(continued)</i></b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">&#160;</p><div>

</div><ix:continuation continuedAt="_SignificantAccountingPoliciesTextBlock-c0_cont_6" id="_SignificantAccountingPoliciesTextBlock-c0_cont_5"><ix:continuation continuedAt="_RevenueRecognitionPolicyTextBlock-c0_cont_13" id="_RevenueRecognitionPolicyTextBlock-c0_cont_12"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent"><span style="text-decoration:underline">Revenue by product
categories</span></p></ix:continuation>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: left; background-color: transparent">&#160;</p>

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<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">&#160;</p>

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  <tr style="vertical-align: bottom">
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  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
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  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
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<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">&#160;</p>

<ix:nonNumeric contextRef="c0" continuedAt="_ResearchAndDevelopmentExpensePolicy-c0_cont_1" escape="true" name="us-gaap:ResearchAndDevelopmentExpensePolicy" id="ixv-20152"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent"><b><i>Research
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<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent"><b>&#160;</b></p>

<ix:continuation id="_ResearchAndDevelopmentExpensePolicy-c0_cont_1"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">In connection with
the design and development of wheelchair and other living aids products, the Company expense all internal research costs as incurred,
which primarily comprise employee costs, internal and external costs related to execution of studies, manufacturing costs, facility costs
of the research center, and amortization of land use right, depreciation for property, plant and equipment used in the research and development
activities. For the years ended September 30, 2023, 2022 and 2021, research and development expenses were $<ix:nonFraction contextRef="c0" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:ResearchAndDevelopmentExpense" scale="0" unitRef="usd" id="ixv-24203">1,542,894</ix:nonFraction>, $<ix:nonFraction contextRef="c6" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:ResearchAndDevelopmentExpense" scale="0" unitRef="usd" id="ixv-24204">1,892,532</ix:nonFraction> and $<ix:nonFraction contextRef="c7" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:ResearchAndDevelopmentExpense" scale="0" unitRef="usd" id="ixv-24205">1,566,860</ix:nonFraction>,
respectively.</p></ix:continuation>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">&#160;</p>

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<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: left; background-color: transparent"><b><i>&#160;</i></b></p>

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for current income taxes in accordance with the laws of the relevant tax authorities. Deferred income taxes are recognized when temporary
differences exist between the tax bases of assets and liabilities and their reported amounts in the consolidated financial statements.
Deferred tax assets and liabilities are measured using enacted tax rates expected to apply to taxable income in the years in which those
temporary differences are expected to be recovered or settled. The effect on deferred tax assets and liabilities of a change in tax rates
is recognized in income in the period including the enactment date. Valuation allowances are established, when necessary, to reduce deferred
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<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">&#160;</p>

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examination. The amount recognized is the largest amount of tax benefit that is greater than <ix:nonFraction contextRef="c0" decimals="2" format="ixt:num-dot-decimal" name="us-gaap:EffectiveIncomeTaxRateReconciliationDeductionsMedicarePrescriptionDrugBenefit" scale="-2" unitRef="pure" id="ixv-24206">50</ix:nonFraction>% likely of being realized on examination.
For tax positions not meeting the &#8220;more likely than not&#8221; test, no tax benefit is recorded. Penalties and interest incurred
related to underpayment of income tax are classified as income tax expense in the period incurred. No significant penalties or interest
relating to income taxes have been incurred during the years ended September 30, 2023, 2022 and 2021. The Company does not believe there
was any uncertain tax provision at September 30, 2023 and 2022.</p></ix:continuation>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">&#160;</p>

<ix:continuation id="_IncomeTaxPolicyTextBlock-c0_cont_3"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">The Company&#8217;s
subsidiary, VIE and VIE&#8217;s subsidiaries in China are subject to the income tax laws of the PRC. No income was generated outside the
PRC for the years ended September 30, 2023, 2022 and 2021. As of September 30, 2023, all of the Company&#8217;s tax returns of its PRC
Subsidiaries remain open for statutory examination by PRC tax authorities.</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">&#160;</p></ix:continuation></ix:continuation><div>

</div><div>


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</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: left; background-color: transparent">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent"><b>NOTE 2 &#8212;
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (continued)</b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent"><b><i>&#160;</i></b></p><div>

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<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 23.1pt; text-align: left; text-indent: 0.25in; background-color: transparent">&#160;</p>

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2021, depending on the type of products sold. The VAT may be offset by VAT paid by the Company on purchased raw materials and other materials
included in the cost of producing or acquiring its finished products. The Company recorded a VAT payable or receivable net of payments
in the accompanying consolidated financial statements. For domestic sales of wheelchairs, VAT is exempted. Further, when exporting goods,
the exporter is entitled to some or all of the refunds of the VAT paid or assessed when the Company completes all the required tax filing
procedures. All of the VAT returns filed for the Company have been and remain subject to examination by the tax authorities for five years
from the date of filing. VAT tax refunds associated with export sales amounted to $<ix:nonFraction contextRef="c0" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:ProceedsFromIncomeTaxRefunds" scale="0" unitRef="usd" id="ixv-24210">1,083,136</ix:nonFraction>, $<ix:nonFraction contextRef="c6" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:ProceedsFromIncomeTaxRefunds" scale="0" unitRef="usd" id="ixv-24211">1,061,843</ix:nonFraction> and $<ix:nonFraction contextRef="c7" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:ProceedsFromIncomeTaxRefunds" scale="0" unitRef="usd" id="ixv-24212">1,146,137</ix:nonFraction> for the years
ended September 30, 2023, 2022 and 2021, respectively.</p></ix:continuation>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: left; background-color: transparent">&#160;</p>

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<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">&#160;</p>

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for warrants as either equity-classified or liability-classified instruments based on an assessment of the warrant&#8217;s specific terms
and applicable authoritative guidance in ASC 480<i>, &#8220;Distinguishing Liabilities from Equity&#8221;</i>&#160;(&#8220;ASC 480&#8221;)
and ASC Topic 815, &#8220;<i>Derivatives and Hedging&#8221;</i>&#160;(&#8220;ASC 815&#8221;). The assessment considers whether the warrants
are freestanding financial instruments pursuant to ASC 480, meet the definition of a liability pursuant to ASC 480, and whether the warrants
meet all of the requirements for equity classification under ASC 815, including whether the warrants are indexed to the Company&#8217;s
own ordinary shares and whether the warrant holders could potentially require &#8220;net cash settlement&#8221; in a circumstance outside
of the Company&#8217;s control, among other conditions for equity classification. This assessment, which requires the use of professional
judgment, is conducted at the time of warrant issuance and as of each subsequent interim period end date while the warrants are outstanding.</p></ix:continuation>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">&#160;&#160;</p>

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

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">&#160;</p>

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issued upon the initial public offering meet the criteria for equity classification under ASC 815, therefore, the warrants are classified
as equity.</p></ix:continuation>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: left; background-color: transparent">&#160;</p>

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<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">&#160;</p>

<ix:continuation id="_EarningsPerSharePolicyTextBlock-c0_cont_1"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">The Company computes
earnings per share (&#8220;EPS&#8221;) in accordance with ASC 260, &#8220;Earnings per Share&#8221; (&#8220;ASC 260&#8221;). ASC 260 requires
companies with complex capital structures to present basic and diluted EPS. Basic EPS is measured as net income divided by the weighted
average common shares outstanding for the period. Diluted presents the dilutive effect on a per share basis of potential common shares
(e.g., convertible securities, options and warrants), using the treasury stock method, as if they had been converted at the beginning
of the periods presented, or issuance date, if later. In computing diluted EPS, the treasury stock method assumes that outstanding potential
common shares are exercised and the proceeds are used to purchase common share at the average market price during the period. Potential
common shares may have a dilutive effect under the treasury stock method only when the average market price of the common share during
the period exceeds the exercise price of the potential common shares. Potential common shares that have an anti-dilutive effect (i.e.,
those that increase income per share or decrease loss per share) are excluded from the calculation of diluted EPS. As of September 30,
2023 and 2022, there were no dilutive shares.</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">&#160;</p></ix:continuation></ix:continuation><div>

</div><div>




</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: left; background-color: transparent"></p><div>

</div><!-- Field: Page; Sequence: 159; Value: 1 --><div>
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    </div><!-- Field: /Page --><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: left; background-color: transparent">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent"><b>NOTE 2 &#8212;
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (continued)</b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">&#160;</p><div>

</div><ix:continuation continuedAt="_SignificantAccountingPoliciesTextBlock-c0_cont_8" id="_SignificantAccountingPoliciesTextBlock-c0_cont_7"><ix:nonNumeric contextRef="c0" continuedAt="cik0000183782_RisksAndUncertaintiesPolicyTextBlock-c0_cont_1" escape="true" name="cik0000183782:RisksAndUncertaintiesPolicyTextBlock" id="ixv-20249"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent"><b><i>Risks and
uncertainties</i></b></p></ix:nonNumeric>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">&#160;</p>

<ix:continuation continuedAt="cik0000183782_RisksAndUncertaintiesPolicyTextBlock-c0_cont_2" id="cik0000183782_RisksAndUncertaintiesPolicyTextBlock-c0_cont_1"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">The main operation
of the Company is located in the PRC. Accordingly, the Company&#8217;s business, financial condition, and results of operations may be
influenced by political, economic, and legal environments in the PRC, as well as by the general state of the PRC economy. The Company&#8217;s
results may be adversely affected by changes in the political, regulatory and social conditions in the PRC. Although the Company has not
experienced losses from these situations and believes that it is in compliance with existing laws and regulations including its organization
and structure disclosed in Note 1, this may not be indicative of future results.</p></ix:continuation>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">&#160;</p>

<ix:continuation continuedAt="cik0000183782_RisksAndUncertaintiesPolicyTextBlock-c0_cont_3" id="cik0000183782_RisksAndUncertaintiesPolicyTextBlock-c0_cont_2"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">The Company&#8217;s
business, financial condition and results of operations may also be negatively impacted by risks related to natural disasters, extreme
weather conditions, health epidemics and other catastrophic incidents, which could significantly disrupt the Company&#8217;s operations.</p></ix:continuation>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: left; background-color: transparent">&#160;</p>

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a novel strain of coronavirus (COVID-19) was first reported in Wuhan, China and then spread globally. On March 11, 2020, the World Health
Organization categorized COVID-19 as a global pandemic.&#160;Due to a resurgence of the COVID-19 pandemic in March&#160;2022 (&#8220;2022
Outbreak&#8221;) in China, there have been delays in the purchase of raw material supplies and delivery of products to domestic customers
in China on a timely basis as a consequence of travel restrictions. Shipments and customer clearance for overseas sales were also delayed
due to the stricter border control protocols. Although the situation has eased since mid-May&#160;2022, the number of orders placed by
the customers were affected as the business of those customers were negatively impacted by the 2022 Outbreak. Therefore, the 2022 Outbreak
negatively affected the Company&#8217;s business operations and financial results for the year ended September 30, 2022. In early December
2022, China announced a nationwide loosening of its zero-covid policy, and most of the travel restrictions and quarantine requirements
were lifted since December 2022. Although there were significant surges of COVID-19 cases in many cities in China after the lifting of
these restrictions, the spread of the COVID-19 was slowed down and it was successfully under control since January 2023, and the Company&#8217;s
business operations have been recovered to the level prior to the COVID-19 pandemic. Our revenue (excluding the impact of foreign currency
translation) increased by <ix:nonFraction contextRef="c66" decimals="3" format="ixt:num-dot-decimal" name="cik0000183782:ForeignCurrencyTranslationRevenuePercentage" scale="-2" unitRef="pure" id="ixv-24213">11.2</ix:nonFraction>% in terms of RMB. However, the increase was partially offset by the depreciation of the RMB against U.S.
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September 30, 2023 as compared to the same period last year. Due to the dynamic nature of the circumstances and the uncertainty around
the potential resurgence of COVID-19 cases in China, the continual spread of the virus globally especially in Japan, the Company&#8217;s
major international market, and the instability of local and global government policies and restrictions, the COVID-19 impact over the
Company&#8217;s business in the future cannot be reasonably estimated at this time. If COVID-19 cases resurge in the area the Company
conducted its business and local governments implemented new restrictions in the effort to contain the spread or certain other foreign
governments such as Japan imposed new import restrictions, it is expected the Company&#8217;s business will be negatively impacted.</p></ix:continuation>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">&#160;</p>

<ix:continuation id="cik0000183782_RisksAndUncertaintiesPolicyTextBlock-c0_cont_4"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">Additionally, since
February, 2022, the global markets are experiencing volatility and disruption following the escalation of geopolitical tensions and the
start of the military conflict between Russia and Ukraine. The Company&#8217;s operation has not been impacted by the ongoing military
conflict, however, due to the significant uncertainties around the further development of the conflict, the potential additional sanctions
and other volatilities that could be brought to the global market, it is impossible to predict the extent to which the Company&#8217;s
operation and business may be impacted.&#160;</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">&#160;</p></ix:continuation></ix:continuation><div>

</div><div>

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    </div><div style="break-before: page; margin-top: 6pt; margin-bottom: 12pt"><p style="margin: 0pt">&#160;</p></div><div>
    </div><!-- Field: /Page --><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent"><b>NOTE 2 &#8212;
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (continued)</b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">&#160;</p><div>

</div><ix:continuation continuedAt="_SignificantAccountingPoliciesTextBlock-c0_cont_9" id="_SignificantAccountingPoliciesTextBlock-c0_cont_8"><ix:nonNumeric contextRef="c0" continuedAt="_ForeignCurrencyTransactionsAndTranslationsPolicyTextBlock-c0_cont_1" escape="true" name="us-gaap:ForeignCurrencyTransactionsAndTranslationsPolicyTextBlock" id="ixv-20284"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent"><b><i>Foreign currency
translation</i></b></p></ix:nonNumeric>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: left; background-color: transparent"><b><i>&#160;</i></b></p>

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currency for Jin Med is U.S Dollar (&#8220;US$&#8221;). Zhongjin HK uses Hong Kong dollar as its functional currency. However, Jin Med
and Zhongjin HK currently only serve as holding companies and do not have active operation as of the date of this report. The Company&#8217;s
functional currency for its PRC subsidiaries is the Chinese Yuan (&#8220;RMB&#8221;). The Company&#8217;s consolidated financial statements
have been translated into the reporting currency of U.S. Dollars (&#8220;US$&#8221;). Assets and liabilities of the Company are translated
at the exchange rate at each reporting period end date. Equity is translated at historical rates. Income and expense accounts are translated
at the average rate of exchange during the reporting period. The resulting translation adjustments are reported under other comprehensive
income. Gains and losses resulting from foreign currency transactions are reflected in the results of operations.</p></ix:continuation>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">&#160;</p>

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freely convertible into foreign currency and all foreign exchange transactions must take place through authorized institutions. No representation
is made that the RMB amounts could have been, or could be, converted into US$ at the rates used in translation.</p></ix:continuation>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: left; background-color: transparent">&#160;</p>

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outlines the currency exchange rates that were used in creating the consolidated financial statements in this report:</ix:nonNumeric></p></ix:continuation>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">&#160;</p>

<ix:continuation id="_ScheduleOfForeignExchangeContractsStatementOfFinancialPositionTableTextBlock-c0_cont_1"><ix:continuation id="_ForeignCurrencyTransactionsAndTranslationsPolicyTextBlock-c0_cont_4"><table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font: 10pt Times New Roman, Times, Serif">
  <tr style="vertical-align: bottom; background-color: White">
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    <td style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">September 30,<br/> 2021</td>
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  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
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  <tr style="vertical-align: bottom; background-color: White">
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<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">&#160;</p>

<ix:nonNumeric contextRef="c0" continuedAt="_ComprehensiveIncomePolicyPolicyTextBlock-c0_cont_1" escape="true" name="us-gaap:ComprehensiveIncomePolicyPolicyTextBlock" id="ixv-20334"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">C<b><i>omprehensive
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<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: left; background-color: transparent">&#160;</p>

<ix:continuation id="_ComprehensiveIncomePolicyPolicyTextBlock-c0_cont_1"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">Comprehensive income
consists of two components, net income and other comprehensive income (loss). The foreign currency translation gain or loss resulting
from translation of the financial statements expressed in RMB to US$ is reported in other comprehensive income (loss) in the consolidated
statements of comprehensive income.</p></ix:continuation>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center; background-color: transparent">&#160;</p>

<ix:nonNumeric contextRef="c0" continuedAt="cik0000183782_StatementOfCashFlowsPolicyTextBlock-c0_cont_1" escape="true" name="cik0000183782:StatementOfCashFlowsPolicyTextBlock" id="ixv-20342"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: left; background-color: transparent"><b><i>Statement of
cash flows</i></b></p></ix:nonNumeric>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: left; background-color: transparent">&#160;</p>

<ix:continuation id="cik0000183782_StatementOfCashFlowsPolicyTextBlock-c0_cont_1"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">In accordance with
ASC 230, &#8220;Statement of Cash Flows&#8221;, cash flows from the Company&#8217;s operations are formulated based upon the local currencies.
As a result, amounts related to assets and liabilities reported on the statements of cash flows will not necessarily agree with changes
in the corresponding balances on the balance sheets.</p></ix:continuation>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: left; background-color: transparent">&#160;</p>

<ix:nonNumeric contextRef="c0" continuedAt="_DeferredChargesPolicyTextBlock-c0_cont_1" escape="true" name="us-gaap:DeferredChargesPolicyTextBlock" id="ixv-20350"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: left; background-color: transparent"><b><i>Deferred initial
public offering (&#8216;IPO&#8217;) costs</i></b></p></ix:nonNumeric>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: left; background-color: transparent"><b><i>&#160;</i></b></p>

<ix:continuation id="_DeferredChargesPolicyTextBlock-c0_cont_1"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">The Company complies
with the requirement of the ASC 340-10-S99-1 and SEC Staff Accounting Bulletin (&#8220;SAB&#8221;) Topic 5A &#8212; &#8220;Expenses of
Offering&#8221;. Deferred offering costs consist of underwriting, legal, accounting and other expenses incurred through the balance sheet
date that are directly related to the intended IPO. Deferred offering costs was charged to shareholders&#8217; equity upon the completion
of the IPO. As of September 30, 2023 and 2022, deferred IPO costs were $<span style="-sec-ix-hidden: hidden-fact-80">nil</span> and $<ix:nonFraction contextRef="c68" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:OtherDeferredCostsNet" scale="0" unitRef="usd" id="ixv-24230">701,396</ix:nonFraction>, respectively.</p></ix:continuation>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent"><b><i>&#160;</i></b></p>

<ix:nonNumeric contextRef="c0" continuedAt="cik0000183782_EmployeeBenefitExpensespolicyTextBlock-c0_cont_1" escape="true" name="cik0000183782:EmployeeBenefitExpensespolicyTextBlock" id="ixv-20363"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent"><b><i>Employee
benefit expenses</i></b></p></ix:nonNumeric>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">&#160;</p>

<ix:continuation id="cik0000183782_EmployeeBenefitExpensespolicyTextBlock-c0_cont_1"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">The Company&#8217;s
subsidiary, VIE and VIE&#8217;s subsidiaries in the PRC participate in a government-mandated employer social insurance plan pursuant to
which certain social security benefits, work-related injury benefits, maternity leave insurance, medical insurance, unemployment benefit
and housing fund are provided to eligible full-time employees. The relevant labor regulations require the Company&#8217;s subsidiaries
in the PRC to pay the local labor and social welfare authorities monthly contributions based on the applicable benchmarks and rates stipulated
by the local government. The contributions to the plan are expensed as incurred. Employee social security and welfare benefits included
as expenses in the consolidated statements of comprehensive income amounted to $<ix:nonFraction contextRef="c0" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:OtherComprehensiveIncomeLossTax" scale="0" unitRef="usd" id="ixv-24231">449,954</ix:nonFraction>, $<ix:nonFraction contextRef="c6" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:OtherComprehensiveIncomeLossTax" scale="0" unitRef="usd" id="ixv-24232">626,534</ix:nonFraction> and $<ix:nonFraction contextRef="c7" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:OtherComprehensiveIncomeLossTax" scale="0" unitRef="usd" id="ixv-24233">451,465</ix:nonFraction> for the years ended September
30, 2023, 2022 and 2021, respectively.</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">&#160;</p></ix:continuation></ix:continuation><div>

</div><div>

</div><!-- Field: Page; Sequence: 161; Value: 1 --><div>
    </div><div style="margin-top: 12pt; margin-bottom: 6pt; border-bottom: Black 1.5pt solid"><p style="font: 10pt Times New Roman, Times, Serif; text-align: center; margin-top: 0pt; margin-bottom: 0pt">F-<!-- Field: Sequence; Type: Arabic; Name: PageNo -->19<!-- Field: /Sequence --></p></div><div>
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    </div><!-- Field: /Page --><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent"><b>NOTE 2 &#8212;
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (continued)</b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent"><b><i>&#160;</i></b></p><div>

</div><ix:continuation id="_SignificantAccountingPoliciesTextBlock-c0_cont_9"><ix:nonNumeric contextRef="c0" continuedAt="_NewAccountingPronouncementsPolicyPolicyTextBlock-c0_cont_1" escape="true" name="us-gaap:NewAccountingPronouncementsPolicyPolicyTextBlock" id="ixv-20391"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent"><b><i>Recent accounting
pronouncements</i></b></p></ix:nonNumeric>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">&#160;</p>

<ix:continuation continuedAt="_NewAccountingPronouncementsPolicyPolicyTextBlock-c0_cont_2" id="_NewAccountingPronouncementsPolicyPolicyTextBlock-c0_cont_1"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">The Company considers
the applicability and impact of all accounting standards updates (&#8220;ASUs&#8221;). Management periodically reviews new accounting
standards that are issued.</p></ix:continuation>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">&#160;</p>

<ix:continuation continuedAt="_NewAccountingPronouncementsPolicyPolicyTextBlock-c0_cont_3" id="_NewAccountingPronouncementsPolicyPolicyTextBlock-c0_cont_2"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">In June 2016, the
FASB issued ASU 2016-13, Financial Instruments-Credit Losses (Topic 326), which requires entities to measure all expected credit losses
for financial assets held at the reporting date based on historical experience, current conditions, and reasonable and supportable forecasts.
This replaces the existing incurred loss model and is applicable to the measurement of credit losses on financial assets measured at amortized
cost. ASU 2016-13 was subsequently amended by Accounting Standards Update 2018-19,&#160;<i>Codification Improvements to Topic 326, Financial
Instruments&#8212;Credit Losses,&#160;</i>Accounting Standards Update 2019-04&#160;<i>Codification Improvements to Topic 326, Financial
Instruments&#8212;Credit Losses, Topic 815, Derivatives and Hedging, and Topic 825, Financial Instruments</i>, and Accounting Standards
Update 2019-05,&#160;<i>Targeted Transition Relief.</i>&#160;For public entities, ASU 2016-13 and its amendments are effective for fiscal
years, and interim periods within those fiscal years, beginning after December 15, 2019. For all other entities, this guidance and its
amendments will be effective for fiscal years beginning after December 15, 2022, including interim periods within those fiscal years.
Early application will be permitted for all entities for fiscal years, and interim periods within those fiscal years, beginning after
December 15, 2018. In November 2019, the FASB issued ASU 2019-10, &#8220;Financial Instruments&#8212;Credit Losses (Topic 326), Derivatives
and Hedging (Topic 815), and Leases (Topic 842)&#8221; (&#8220;ASU 2019-10&#8221;). ASU 2019-10 (i) provides a framework to stagger effective
dates for future major accounting standards and (ii) amends the effective dates for certain major new accounting standards to give implementation
relief to certain types of entities. Specifically, ASU 2019-10 changes some effective dates for certain new standards on the following
topics in the FASB Accounting Standards Codification (ASC): (a) Derivatives and Hedging (ASC 815) &#8211; now effective for fiscal years
beginning after December 15, 2020 and interim periods within fiscal years beginning after December 15, 2021; (b) Leases (ASC 842) - now
effective for fiscal years beginning after December 15, 2020 and interim periods within fiscal years beginning after December 15, 2021;
(c) Financial Instruments &#8212; Credit Losses (ASC 326) - now effective for fiscal years beginning after December 15, 2022, including
interim periods within those fiscal years; and (d) Intangibles &#8212; Goodwill and Other (ASC 350) - now effective for fiscal years beginning
after December 15, 2022, including interim periods within those fiscal years. The Company adopted this guidance effective October 1, 2023
and is currently evaluating the impact that the adoption will have on its consolidated financial statement.</p></ix:continuation>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">&#160;</p>

<ix:continuation continuedAt="_NewAccountingPronouncementsPolicyPolicyTextBlock-c0_cont_4" id="_NewAccountingPronouncementsPolicyPolicyTextBlock-c0_cont_3"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">In November 2023,
the FASB issued ASU No. 2023-07, &#8220;Segment Reporting (Topic 280) Improvements to Reportable Segment Disclosures.&#8221; This ASU
expands required public entities&#8217; segment disclosures, including disclosure of significant segment expenses that are regularly provided
to the chief operating decision maker and included within each reported measure of segment profit or loss, an amount and description of
its composition for other segment items and interim disclosures of a reportable segment&#8217;s profit or loss and assets. This ASU is
effective for fiscal years beginning after December 15, 2023, and interim periods within fiscal years beginning after December 15, 2024.
Early adoption is permitted. The Company plans to adopt this guidance effective October 1, 2025 and the adoption of this ASU is not expected
to have a material impact on its consolidated financial statements.</p></ix:continuation>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">&#160;</p>

<ix:continuation id="_NewAccountingPronouncementsPolicyPolicyTextBlock-c0_cont_4"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">In December 2023,
the FASB issued ASU No. 2023-09, &#8220;Income Taxes (Topic 740): Improvements to Income Tax Disclosures&#8221;. This ASU requires additional
quantitative and qualitative income tax disclosures to enable financial statements users better assess how an entity&#8217;s operations
and related tax risks and tax planning and operational opportunities affect its tax rate and prospects for future cash flows. This ASU
is effective for fiscal years beginning after December 15, 2024. Early adoption is permitted. The Company plans to adopt this guidance
effective October 1, 2025 and the adoption of this ASU is not expected to have a material impact on its consolidated financial statements.</p></ix:continuation></ix:continuation><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">&#160;</p><div>




</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent"></p><div>

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    </div><div style="margin-top: 12pt; margin-bottom: 6pt; border-bottom: Black 1.5pt solid"><p style="font: 10pt Times New Roman, Times, Serif; text-align: center; margin-top: 0pt; margin-bottom: 0pt">F-<!-- Field: Sequence; Type: Arabic; Name: PageNo -->20<!-- Field: /Sequence --></p></div><div>
    </div><div style="break-before: page; margin-top: 6pt; margin-bottom: 12pt"><p style="margin: 0pt">&#160;</p></div><div>
    </div><!-- Field: /Page --><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">&#160;</p><div>

</div><ix:nonNumeric contextRef="c0" escape="true" name="us-gaap:LoansNotesTradeAndOtherReceivablesDisclosureTextBlock" id="ixv-20425"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent"><b>NOTE 3 &#8212;
ACCOUNTS RECEIVABLE, NET</b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: left; background-color: transparent">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: left; background-color: transparent"><ix:nonNumeric contextRef="c0" continuedAt="_ScheduleOfAccountsNotesLoansAndFinancingReceivableTextBlock-c0_cont_1" escape="true" name="us-gaap:ScheduleOfAccountsNotesLoansAndFinancingReceivableTextBlock" id="ixv-24234">Accounts receivable,
net consist of the following:</ix:nonNumeric>&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: left; background-color: transparent">&#160;</p>

<ix:continuation id="_ScheduleOfAccountsNotesLoansAndFinancingReceivableTextBlock-c0_cont_1"><table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font: 10pt Times New Roman, Times, Serif">
  <tr style="vertical-align: bottom">
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    <td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid">September 30,<br/> 2023</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid">September&#160;30,<br/> 2022</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="width: 76%; font-weight: normal; text-align: left">Accounts receivable</td><td style="width: 1%; font-weight: normal">&#160;</td>
    <td style="width: 1%; font-weight: normal; text-align: left">$</td><td style="width: 9%; font-weight: normal; text-align: right"><ix:nonFraction contextRef="c0" decimals="0" format="ixt:num-dot-decimal" name="cik0000183782:AccountsReceivableThirdpartyCustomers" scale="0" unitRef="usd" id="ixv-24235">3,408,714</ix:nonFraction></td><td style="width: 1%; font-weight: normal; text-align: left">&#160;</td><td style="width: 1%; font-weight: normal">&#160;</td>
    <td style="width: 1%; font-weight: normal; text-align: left">$</td><td style="width: 9%; font-weight: normal; text-align: right"><ix:nonFraction contextRef="c6" decimals="0" format="ixt:num-dot-decimal" name="cik0000183782:AccountsReceivableThirdpartyCustomers" scale="0" unitRef="usd" id="ixv-24236">3,945,362</ix:nonFraction></td><td style="width: 1%; font-weight: normal; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td style="font-weight: normal; text-align: left; padding-bottom: 1.5pt">Less: allowance for doubtful accounts</td><td style="font-weight: normal; padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; font-weight: normal; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; font-weight: normal; text-align: right">(<ix:nonFraction contextRef="c2" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:AllowanceForDoubtfulAccountsReceivableCurrent" scale="0" unitRef="usd" id="ixv-24237">125,448</ix:nonFraction></td><td style="padding-bottom: 1.5pt; font-weight: normal; text-align: left">)</td><td style="font-weight: normal; padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; font-weight: normal; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; font-weight: normal; text-align: right">(<ix:nonFraction contextRef="c3" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:AllowanceForDoubtfulAccountsReceivableCurrent" scale="0" unitRef="usd" id="ixv-24238">114,486</ix:nonFraction></td><td style="padding-bottom: 1.5pt; font-weight: normal; text-align: left">)</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font-weight: normal; text-align: left; padding-bottom: 4pt">Accounts receivable, net</td><td style="font-weight: normal; padding-bottom: 4pt">&#160;</td>
    <td style="border-bottom: Black 4pt double; font-weight: normal; text-align: left">$</td><td style="border-bottom: Black 4pt double; font-weight: normal; text-align: right"><ix:nonFraction contextRef="c2" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:AccountsReceivableNet" scale="0" unitRef="usd" id="ixv-24239">3,283,266</ix:nonFraction></td><td style="padding-bottom: 4pt; font-weight: normal; text-align: left">&#160;</td><td style="font-weight: normal; padding-bottom: 4pt">&#160;</td>
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<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">The Company&#8217;s
accounts receivable primarily includes balances due from customers when the Company&#8217;s wheelchair and living aids products have been
sold and delivered to customers, the Company&#8217;s contracted performance obligations have been satisfied, amount billed and the Company
has an unconditional right to payment, which has not been collected as of the balance sheet dates.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">For accounts receivable,
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<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent"><ix:nonNumeric contextRef="c0" continuedAt="_AccountsReceivableAllowanceForCreditLossTableTextBlock-c0_cont_1" escape="true" name="us-gaap:AccountsReceivableAllowanceForCreditLossTableTextBlock" id="ixv-24244">Allowance for doubtful
accounts movement is as follows:</ix:nonNumeric></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">&#160;</p>

<ix:continuation continuedAt="_AccountsReceivableAllowanceForCreditLossTableTextBlock-c0_cont_2" id="_AccountsReceivableAllowanceForCreditLossTableTextBlock-c0_cont_1"><table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font: 10pt Times New Roman, Times, Serif">
  <tr style="vertical-align: bottom">
    <td style="font-weight: normal; text-align: center">&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
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  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
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  <tr style="vertical-align: bottom; background-color: White">
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  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
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    <td style="font-weight: normal; text-align: left">&#160;</td><td style="font-weight: normal; text-align: right"><div style="-sec-ix-hidden: hidden-fact-81">-</div></td><td style="font-weight: normal; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: White">
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    <td style="border-bottom: Black 1.5pt solid; font-weight: normal; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; font-weight: normal; text-align: right">(<ix:nonFraction contextRef="c0" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:GoodwillForeignCurrencyTranslationGainLoss" scale="0" sign="-" unitRef="usd" id="ixv-24250">3,324</ix:nonFraction></td><td style="padding-bottom: 1.5pt; font-weight: normal; text-align: left">)</td><td style="font-weight: normal; padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; font-weight: normal; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; font-weight: normal; text-align: right">(<ix:nonFraction contextRef="c6" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:GoodwillForeignCurrencyTranslationGainLoss" scale="0" sign="-" unitRef="usd" id="ixv-24251">11,145</ix:nonFraction></td><td style="padding-bottom: 1.5pt; font-weight: normal; text-align: left">)</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font-weight: normal; text-align: justify; padding-bottom: 4pt">Ending balance</td><td style="font-weight: normal; padding-bottom: 4pt">&#160;</td>
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  </table></ix:continuation>


<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: left; background-color: transparent">&#160;</p>

<ix:continuation id="_AccountsReceivableAllowanceForCreditLossTableTextBlock-c0_cont_2"><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%"><tr style="vertical-align: top; text-align: justify">
<td style="width: 0.25in; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(1)</span></td><td style="text-align: justify"><ix:footnote id="ix_3_footnote" xml:lang="en-US"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The
Company wrote off the delinquent account balances against the allowance for doubtful accounts after management has determined that the
likelihood of collection is not probable.</span></ix:footnote></td>
</tr></table></ix:continuation></ix:nonNumeric><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: left; background-color: transparent">&#160;</p><div>

</div><ix:nonNumeric contextRef="c0" escape="true" name="us-gaap:InventoryDisclosureTextBlock" id="ixv-20555"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent"><b>NOTE 4 &#8212;
INVENTORIES</b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: left; background-color: transparent">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: left; background-color: transparent"><ix:nonNumeric contextRef="c0" continuedAt="_ScheduleOfInventoryCurrentTableTextBlock-c0_cont_1" escape="true" name="us-gaap:ScheduleOfInventoryCurrentTableTextBlock" id="ixv-24254">Inventories consisted
of the following:</ix:nonNumeric>&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: left; background-color: transparent">&#160;</p>

<ix:continuation id="_ScheduleOfInventoryCurrentTableTextBlock-c0_cont_1"><table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font: 10pt Times New Roman, Times, Serif">
  <tr style="vertical-align: bottom">
    <td style="font-weight: normal; text-align: center">&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
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    <td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid">September&#160;30,<br/> 2022</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="width: 76%; font-weight: normal; text-align: left">Raw materials</td><td style="width: 1%; font-weight: normal">&#160;</td>
    <td style="width: 1%; font-weight: normal; text-align: left">$</td><td style="width: 9%; font-weight: normal; text-align: right"><ix:nonFraction contextRef="c2" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:InventoryRawMaterials" scale="0" unitRef="usd" id="ixv-24255">2,618,406</ix:nonFraction></td><td style="width: 1%; font-weight: normal; text-align: left">&#160;</td><td style="width: 1%; font-weight: normal">&#160;</td>
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  <tr style="vertical-align: bottom; background-color: White">
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  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font-weight: normal; text-align: left; padding-bottom: 1.5pt">Finished goods</td><td style="font-weight: normal; padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; font-weight: normal; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; font-weight: normal; text-align: right"><ix:nonFraction contextRef="c2" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:InventoryFinishedGoods" scale="0" unitRef="usd" id="ixv-24259">820,949</ix:nonFraction></td><td style="padding-bottom: 1.5pt; font-weight: normal; text-align: left">&#160;</td><td style="font-weight: normal; padding-bottom: 1.5pt">&#160;</td>
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  <tr style="vertical-align: bottom; background-color: White">
    <td style="font-weight: normal; text-align: left; padding-bottom: 4pt">Inventories</td><td style="font-weight: normal; padding-bottom: 4pt">&#160;</td>
    <td style="border-bottom: Black 4pt double; font-weight: normal; text-align: left">$</td><td style="border-bottom: Black 4pt double; font-weight: normal; text-align: right"><ix:nonFraction contextRef="c2" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:InventoryNet" scale="0" unitRef="usd" id="ixv-24261">5,053,136</ix:nonFraction></td><td style="padding-bottom: 4pt; font-weight: normal; text-align: left">&#160;</td><td style="font-weight: normal; padding-bottom: 4pt">&#160;</td>
    <td style="border-bottom: Black 4pt double; font-weight: normal; text-align: left">$</td><td style="border-bottom: Black 4pt double; font-weight: normal; text-align: right"><ix:nonFraction contextRef="c3" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:InventoryNet" scale="0" unitRef="usd" id="ixv-24262">6,724,415</ix:nonFraction></td><td style="padding-bottom: 4pt; font-weight: normal; text-align: left">&#160;</td></tr>
  </table></ix:continuation>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: left; background-color: transparent">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">Included in
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September 30, 2023 and 2022, respectively.</p></ix:nonNumeric><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: left; background-color: transparent">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: left; background-color: transparent"></p><div>

</div><!-- Field: Page; Sequence: 163; Value: 1 --><div>
    </div><div style="margin-top: 12pt; margin-bottom: 6pt; border-bottom: Black 1.5pt solid"><p style="font: 10pt Times New Roman, Times, Serif; text-align: center; margin-top: 0pt; margin-bottom: 0pt">F-<!-- Field: Sequence; Type: Arabic; Name: PageNo -->21<!-- Field: /Sequence --></p></div><div>
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</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: left; background-color: transparent">&#160;</p><div>

</div><ix:nonNumeric contextRef="c0" escape="true" name="us-gaap:OtherCurrentAssetsTextBlock" id="ixv-20630"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: left; background-color: transparent"><b>NOTE 5 &#8212;
PREPAID EXPENSES AND OTHER CURRENT ASSETS</b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: left; background-color: transparent">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: left; background-color: transparent"><ix:nonNumeric contextRef="c0" continuedAt="_ScheduleOfOtherCurrentAssetsTableTextBlock-c0_cont_1" escape="true" name="us-gaap:ScheduleOfOtherCurrentAssetsTableTextBlock" id="ixv-24269">Prepaid expenses and
other current assets consisted of the following:</ix:nonNumeric>&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: left; background-color: transparent">&#160;</p>

<ix:continuation continuedAt="_ScheduleOfOtherCurrentAssetsTableTextBlock-c0_cont_2" id="_ScheduleOfOtherCurrentAssetsTableTextBlock-c0_cont_1"><table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font: 10pt Times New Roman, Times, Serif">
  <tr style="vertical-align: bottom">
    <td style="white-space: nowrap; font-weight: normal; text-align: center">&#160;</td><td style="white-space: nowrap; font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="white-space: nowrap; font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid">September&#160;30, <br/> 2023</td><td style="white-space: nowrap; padding-bottom: 1.5pt; font-weight: bold">&#160;</td><td style="white-space: nowrap; font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
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  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
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    <td style="width: 1%; font-weight: normal; text-align: left">$</td><td style="width: 9%; font-weight: normal; text-align: right"><ix:nonFraction contextRef="c2" decimals="0" format="ixt:num-dot-decimal" id="ix_26_fact" name="us-gaap:OtherReceivablesNetCurrent" scale="0" unitRef="usd">28,852</ix:nonFraction></td><td style="width: 1%; font-weight: normal; text-align: left">&#160;</td><td style="width: 1%; font-weight: normal">&#160;</td>
    <td style="width: 1%; font-weight: normal; text-align: left">$</td><td style="width: 9%; font-weight: normal; text-align: right"><ix:nonFraction contextRef="c3" decimals="0" format="ixt:num-dot-decimal" id="ix_27_fact" name="us-gaap:OtherReceivablesNetCurrent" scale="0" unitRef="usd">131,449</ix:nonFraction></td><td style="width: 1%; font-weight: normal; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td style="font-weight: normal; text-align: left">Advance to suppliers (2)</td><td style="font-weight: normal">&#160;</td>
    <td style="font-weight: normal; text-align: left">&#160;</td><td style="font-weight: normal; text-align: right"><ix:nonFraction contextRef="c0" decimals="0" format="ixt:num-dot-decimal" id="ix_28_fact" name="us-gaap:PaymentsToSuppliersAndEmployees" scale="0" unitRef="usd">803,745</ix:nonFraction></td><td style="font-weight: normal; text-align: left">&#160;</td><td style="font-weight: normal">&#160;</td>
    <td style="font-weight: normal; text-align: left">&#160;</td><td style="font-weight: normal; text-align: right"><ix:nonFraction contextRef="c6" decimals="0" format="ixt:num-dot-decimal" id="ix_29_fact" name="us-gaap:PaymentsToSuppliersAndEmployees" scale="0" unitRef="usd">156,491</ix:nonFraction></td><td style="font-weight: normal; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font-weight: normal; text-align: left">Deferred initial public offering costs</td><td style="font-weight: normal">&#160;</td>
    <td style="font-weight: normal; text-align: left">&#160;</td><td style="font-weight: normal; text-align: right"><div style="-sec-ix-hidden: hidden-fact-82">-</div></td><td style="font-weight: normal; text-align: left">&#160;</td><td style="font-weight: normal">&#160;</td>
    <td style="font-weight: normal; text-align: left">&#160;</td><td style="font-weight: normal; text-align: right"><ix:nonFraction contextRef="c6" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:PaymentsForRepurchaseOfInitialPublicOffering" scale="0" unitRef="usd" id="ixv-24274">701,396</ix:nonFraction></td><td style="font-weight: normal; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td style="font-weight: normal; text-align: left; padding-bottom: 1.5pt">Others</td><td style="font-weight: normal; padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; font-weight: normal; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; font-weight: normal; text-align: right"><ix:nonFraction contextRef="c2" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:OtherPrepaidExpenseCurrent" scale="0" unitRef="usd" id="ixv-24275">60,000</ix:nonFraction></td><td style="padding-bottom: 1.5pt; font-weight: normal; text-align: left">&#160;</td><td style="font-weight: normal; padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; font-weight: normal; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; font-weight: normal; text-align: right"><div style="-sec-ix-hidden: hidden-fact-83">-</div></td><td style="padding-bottom: 1.5pt; font-weight: normal; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font-weight: normal; text-align: left; padding-bottom: 4pt">Prepaid expenses and other current assets</td><td style="font-weight: normal; padding-bottom: 4pt">&#160;</td>
    <td style="border-bottom: Black 4pt double; font-weight: normal; text-align: left">$</td><td style="border-bottom: Black 4pt double; font-weight: normal; text-align: right"><ix:nonFraction contextRef="c2" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:PrepaidExpenseAndOtherAssetsCurrent" scale="0" unitRef="usd" id="ixv-24276">892,597</ix:nonFraction></td><td style="padding-bottom: 4pt; font-weight: normal; text-align: left">&#160;</td><td style="font-weight: normal; padding-bottom: 4pt">&#160;</td>
    <td style="border-bottom: Black 4pt double; font-weight: normal; text-align: left">$</td><td style="border-bottom: Black 4pt double; font-weight: normal; text-align: right"><ix:nonFraction contextRef="c3" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:PrepaidExpenseAndOtherAssetsCurrent" scale="0" unitRef="usd" id="ixv-24277">989,336</ix:nonFraction></td><td style="padding-bottom: 4pt; font-weight: normal; text-align: left">&#160;</td></tr>
  </table></ix:continuation>


<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: left; background-color: transparent">&#160;</p>

<ix:continuation continuedAt="_ScheduleOfOtherCurrentAssetsTableTextBlock-c0_cont_3" id="_ScheduleOfOtherCurrentAssetsTableTextBlock-c0_cont_2"><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%"> <tr style="vertical-align: top; background-color: Transparent"> <td style="text-align: left; font-weight: normal; width: 0.25in"><span style="font-size: 10pt">(1) </span></td> <td style="text-align: justify; font-weight: normal"><span style="font-size: 10pt"><ix:footnote id="ix_4_footnote" xml:lang="en-US">Other receivables primarily include advances to employees for business development, rental security deposit for the Company&#8217;s office lease and VAT tax refunds receivables and balances to be collected from third-party entities that do not relate to the Company&#8217;s normal sales activities.</ix:footnote>&#160;</span></td></tr> </table></ix:continuation>

<ix:continuation id="_ScheduleOfOtherCurrentAssetsTableTextBlock-c0_cont_3"><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%"> <tr style="vertical-align: top; background-color: Transparent"> <td style="text-align: left; font-weight: normal; width: 0.25in"><span style="font-size: 10pt">(2) </span></td> <td style="text-align: justify; font-weight: normal"><span style="font-size: 10pt"><ix:footnote id="ix_5_footnote" xml:lang="en-US">Advance to suppliers consists of advances to suppliers for purchasing of raw materials that have not been received.</ix:footnote> </span></td></tr> </table></ix:continuation></ix:nonNumeric><div>
</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: left; background-color: transparent">&#160;</p><div>

</div><ix:nonNumeric contextRef="c0" escape="true" name="us-gaap:PropertyPlantAndEquipmentDisclosureTextBlock" id="ixv-20718"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: left; background-color: transparent"><b>NOTE 6 &#8212;
PROPERTY, PLANT AND EQUIPMENT, NET</b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: left; background-color: transparent">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: left; background-color: transparent"><ix:nonNumeric contextRef="c0" continuedAt="_PropertyPlantAndEquipmentTextBlock-c0_cont_1" escape="true" name="us-gaap:PropertyPlantAndEquipmentTextBlock" id="ixv-24280">Property, plant and
equipment, net, consist of the following:</ix:nonNumeric></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: left; background-color: transparent">&#160;</p>

<ix:continuation id="_PropertyPlantAndEquipmentTextBlock-c0_cont_1"><table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font: 10pt Times New Roman, Times, Serif">
  <tr style="vertical-align: bottom">
    <td style="white-space: nowrap; font-weight: normal; text-align: center">&#160;</td><td style="white-space: nowrap; font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
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  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="width: 76%; font-weight: normal; text-align: left">Buildings</td><td style="width: 1%; font-weight: normal">&#160;</td>
    <td style="width: 1%; font-weight: normal; text-align: left">$</td><td style="width: 9%; font-weight: normal; text-align: right"><ix:nonFraction contextRef="c97" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:PropertyPlantAndEquipmentGross" scale="0" unitRef="usd" id="ixv-24281">2,396,519</ix:nonFraction></td><td style="width: 1%; font-weight: normal; text-align: left">&#160;</td><td style="width: 1%; font-weight: normal">&#160;</td>
    <td style="width: 1%; font-weight: normal; text-align: left">$</td><td style="width: 9%; font-weight: normal; text-align: right"><ix:nonFraction contextRef="c98" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:PropertyPlantAndEquipmentGross" scale="0" unitRef="usd" id="ixv-24282">2,457,701</ix:nonFraction></td><td style="width: 1%; font-weight: normal; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td style="font-weight: normal; text-align: left">Machinery and equipment</td><td style="font-weight: normal">&#160;</td>
    <td style="font-weight: normal; text-align: left">&#160;</td><td style="font-weight: normal; text-align: right"><ix:nonFraction contextRef="c99" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:PropertyPlantAndEquipmentGross" scale="0" unitRef="usd" id="ixv-24283">1,778,828</ix:nonFraction></td><td style="font-weight: normal; text-align: left">&#160;</td><td style="font-weight: normal">&#160;</td>
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  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font-weight: normal; text-align: left">Automobiles</td><td style="font-weight: normal">&#160;</td>
    <td style="font-weight: normal; text-align: left">&#160;</td><td style="font-weight: normal; text-align: right"><ix:nonFraction contextRef="c101" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:PropertyPlantAndEquipmentGross" scale="0" unitRef="usd" id="ixv-24285">213,647</ix:nonFraction></td><td style="font-weight: normal; text-align: left">&#160;</td><td style="font-weight: normal">&#160;</td>
    <td style="font-weight: normal; text-align: left">&#160;</td><td style="font-weight: normal; text-align: right"><ix:nonFraction contextRef="c102" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:PropertyPlantAndEquipmentGross" scale="0" unitRef="usd" id="ixv-24286">162,842</ix:nonFraction></td><td style="font-weight: normal; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td style="font-weight: normal; text-align: left">Office and electric equipment</td><td style="font-weight: normal">&#160;</td>
    <td style="font-weight: normal; text-align: left">&#160;</td><td style="font-weight: normal; text-align: right"><ix:nonFraction contextRef="c103" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:PropertyPlantAndEquipmentGross" scale="0" unitRef="usd" id="ixv-24287">569,261</ix:nonFraction></td><td style="font-weight: normal; text-align: left">&#160;</td><td style="font-weight: normal">&#160;</td>
    <td style="font-weight: normal; text-align: left">&#160;</td><td style="font-weight: normal; text-align: right"><ix:nonFraction contextRef="c104" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:PropertyPlantAndEquipmentGross" scale="0" unitRef="usd" id="ixv-24288">576,185</ix:nonFraction></td><td style="font-weight: normal; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font-weight: normal; text-align: left; padding-bottom: 1.5pt">Leasehold improvements</td><td style="font-weight: normal; padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; font-weight: normal; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; font-weight: normal; text-align: right"><ix:nonFraction contextRef="c105" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:PropertyPlantAndEquipmentGross" scale="0" unitRef="usd" id="ixv-24289">280,882</ix:nonFraction></td><td style="padding-bottom: 1.5pt; font-weight: normal; text-align: left">&#160;</td><td style="font-weight: normal; padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; font-weight: normal; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; font-weight: normal; text-align: right"><ix:nonFraction contextRef="c106" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:PropertyPlantAndEquipmentGross" scale="0" unitRef="usd" id="ixv-24290">288,052</ix:nonFraction></td><td style="padding-bottom: 1.5pt; font-weight: normal; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td style="font-weight: normal; text-align: left">Subtotal</td><td style="font-weight: normal">&#160;</td>
    <td style="font-weight: normal; text-align: left">&#160;</td><td style="font-weight: normal; text-align: right"><ix:nonFraction contextRef="c2" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:PropertyPlantAndEquipmentGross" scale="0" unitRef="usd" id="ixv-24291">5,239,137</ix:nonFraction></td><td style="font-weight: normal; text-align: left">&#160;</td><td style="font-weight: normal">&#160;</td>
    <td style="font-weight: normal; text-align: left">&#160;</td><td style="font-weight: normal; text-align: right"><ix:nonFraction contextRef="c3" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:PropertyPlantAndEquipmentGross" scale="0" unitRef="usd" id="ixv-24292">5,286,684</ix:nonFraction></td><td style="font-weight: normal; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font-weight: normal; text-align: left; padding-bottom: 1.5pt">Less: accumulated depreciation</td><td style="font-weight: normal; padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; font-weight: normal; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; font-weight: normal; text-align: right">(<ix:nonFraction contextRef="c2" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:AccumulatedDepreciationDepletionAndAmortizationPropertyPlantAndEquipment" scale="0" unitRef="usd" id="ixv-24293">3,758,341</ix:nonFraction></td><td style="padding-bottom: 1.5pt; font-weight: normal; text-align: left">)</td><td style="font-weight: normal; padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; font-weight: normal; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; font-weight: normal; text-align: right">(<ix:nonFraction contextRef="c3" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:AccumulatedDepreciationDepletionAndAmortizationPropertyPlantAndEquipment" scale="0" unitRef="usd" id="ixv-24294">3,658,722</ix:nonFraction></td><td style="padding-bottom: 1.5pt; font-weight: normal; text-align: left">)</td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td style="font-weight: normal; text-align: left; padding-bottom: 4pt">Property, plant and equipment, net</td><td style="font-weight: normal; padding-bottom: 4pt">&#160;</td>
    <td style="border-bottom: Black 4pt double; font-weight: normal; text-align: left">$</td><td style="border-bottom: Black 4pt double; font-weight: normal; text-align: right"><ix:nonFraction contextRef="c2" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:PropertyPlantAndEquipmentNet" scale="0" unitRef="usd" id="ixv-24295">1,480,796</ix:nonFraction></td><td style="padding-bottom: 4pt; font-weight: normal; text-align: left">&#160;</td><td style="font-weight: normal; padding-bottom: 4pt">&#160;</td>
    <td style="border-bottom: Black 4pt double; font-weight: normal; text-align: left">$</td><td style="border-bottom: Black 4pt double; font-weight: normal; text-align: right"><ix:nonFraction contextRef="c3" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:PropertyPlantAndEquipmentNet" scale="0" unitRef="usd" id="ixv-24296">1,627,962</ix:nonFraction></td><td style="padding-bottom: 4pt; font-weight: normal; text-align: left">&#160;</td></tr>
  </table></ix:continuation>


<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: left; background-color: transparent">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">Depreciation expense
was $<ix:nonFraction contextRef="c0" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:Depreciation" scale="0" unitRef="usd" id="ixv-24297">220,951</ix:nonFraction>, $<ix:nonFraction contextRef="c6" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:Depreciation" scale="0" unitRef="usd" id="ixv-24298">357,269</ix:nonFraction> and $<ix:nonFraction contextRef="c7" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:Depreciation" scale="0" unitRef="usd" id="ixv-24299">341,245</ix:nonFraction> for the years ended September 30, 2023, 2022 and 2021, respectively.&#160;</p></ix:nonNumeric><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">&#160;</p><div>

</div><ix:nonNumeric contextRef="c0" continuedAt="_PropertyPlantAndEquipmentAndIntangibleAssetsTextBlock-c0_cont_1" escape="true" name="us-gaap:PropertyPlantAndEquipmentAndIntangibleAssetsTextBlock" id="ixv-20821"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.4in; text-align: justify; text-indent: -0.4in; background-color: transparent"><b>NOTE
7 &#8212; LAND USE RIGHT, NET</b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent"><ix:nonNumeric contextRef="c0" continuedAt="_ScheduleOfFiniteLivedIntangibleAssetsTableTextBlock-c0_cont_1" escape="true" name="us-gaap:ScheduleOfFiniteLivedIntangibleAssetsTableTextBlock" id="ixv-24300">Land use right,
net, consisted of the following:</ix:nonNumeric></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">&#160;</p>

<ix:continuation id="_ScheduleOfFiniteLivedIntangibleAssetsTableTextBlock-c0_cont_1"><table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font: 10pt Times New Roman, Times, Serif">
  <tr style="vertical-align: bottom">
    <td style="white-space: nowrap; font-weight: normal; text-align: center">&#160;</td><td style="white-space: nowrap; font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="white-space: nowrap; font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid">September&#160;30,<br/> 2023</td><td style="white-space: nowrap; padding-bottom: 1.5pt; font-weight: bold">&#160;</td><td style="white-space: nowrap; font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="white-space: nowrap; font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid">September&#160;30,<br/> 2022</td><td style="white-space: nowrap; padding-bottom: 1.5pt; font-weight: bold">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="width: 76%; font-weight: normal; text-align: left">Land use rights</td><td style="width: 1%; font-weight: normal">&#160;</td>
    <td style="width: 1%; font-weight: normal; text-align: left">$</td><td style="width: 9%; font-weight: normal; text-align: right"><ix:nonFraction contextRef="c2" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:Land" scale="0" unitRef="usd" id="ixv-24301">220,178</ix:nonFraction></td><td style="width: 1%; font-weight: normal; text-align: left">&#160;</td><td style="width: 1%; font-weight: normal">&#160;</td>
    <td style="width: 1%; font-weight: normal; text-align: left">$</td><td style="width: 9%; font-weight: normal; text-align: right"><ix:nonFraction contextRef="c3" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:Land" scale="0" unitRef="usd" id="ixv-24302">225,798</ix:nonFraction></td><td style="width: 1%; font-weight: normal; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td style="font-weight: normal; text-align: left; padding-bottom: 1.5pt">Less: accumulated amortization</td><td style="font-weight: normal; padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; font-weight: normal; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; font-weight: normal; text-align: right">(<ix:nonFraction contextRef="c2" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:AccumulatedAmortizationOfOtherDeferredCosts" scale="0" unitRef="usd" id="ixv-24303">65,814</ix:nonFraction></td><td style="padding-bottom: 1.5pt; font-weight: normal; text-align: left">)</td><td style="font-weight: normal; padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; font-weight: normal; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; font-weight: normal; text-align: right">(<ix:nonFraction contextRef="c3" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:AccumulatedAmortizationOfOtherDeferredCosts" scale="0" unitRef="usd" id="ixv-24304">62,585</ix:nonFraction></td><td style="padding-bottom: 1.5pt; font-weight: normal; text-align: left">)</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font-weight: normal; text-align: left; padding-bottom: 4pt">Land use right, net</td><td style="font-weight: normal; padding-bottom: 4pt">&#160;</td>
    <td style="border-bottom: Black 4pt double; font-weight: normal; text-align: left">$</td><td style="border-bottom: Black 4pt double; font-weight: normal; text-align: right"><ix:nonFraction contextRef="c2" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:LandImprovements" scale="0" unitRef="usd" id="ixv-24305">154,364</ix:nonFraction></td><td style="padding-bottom: 4pt; font-weight: normal; text-align: left">&#160;</td><td style="font-weight: normal; padding-bottom: 4pt">&#160;</td>
    <td style="border-bottom: Black 4pt double; font-weight: normal; text-align: left">$</td><td style="border-bottom: Black 4pt double; font-weight: normal; text-align: right"><ix:nonFraction contextRef="c3" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:LandImprovements" scale="0" unitRef="usd" id="ixv-24306">163,213</ix:nonFraction></td><td style="padding-bottom: 4pt; font-weight: normal; text-align: left">&#160;</td></tr>
  </table></ix:continuation>


<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">Amortization expense
was $<ix:nonFraction contextRef="c0" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:AdjustmentForAmortization" scale="0" unitRef="usd" id="ixv-24307">4,951</ix:nonFraction>, $<ix:nonFraction contextRef="c6" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:AdjustmentForAmortization" scale="0" unitRef="usd" id="ixv-24308">5,328</ix:nonFraction> and $<ix:nonFraction contextRef="c7" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:AdjustmentForAmortization" scale="0" unitRef="usd" id="ixv-24309">5,363</ix:nonFraction> for the years ended September 30, 2023, 2022 and 2021, respectively.</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">&#160;</p></ix:nonNumeric><div>

</div><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent"></p><div>

</div><!-- Field: Page; Sequence: 164; Value: 1 --><div>
    </div><div style="margin-top: 12pt; margin-bottom: 6pt; border-bottom: Black 1.5pt solid"><p style="font: 10pt Times New Roman, Times, Serif; text-align: center; margin-top: 0pt; margin-bottom: 0pt">F-<!-- Field: Sequence; Type: Arabic; Name: PageNo -->22<!-- Field: /Sequence --></p></div><div>
    </div><div style="break-before: page; margin-top: 6pt; margin-bottom: 12pt"><p style="margin: 0pt">&#160;</p></div><div>
    </div><!-- Field: /Page --><div>

</div><p style="margin: 0">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.4in; text-align: justify; text-indent: -0.4in; background-color: transparent"><b>NOTE
7 &#8212; LAND USE RIGHT, NET (continued)</b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">&#160;</p><div>

</div><ix:continuation id="_PropertyPlantAndEquipmentAndIntangibleAssetsTextBlock-c0_cont_1"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent"><ix:nonNumeric contextRef="c0" continuedAt="_ScheduleofFiniteLivedIntangibleAssetsFutureAmortizationExpenseTableTextBlock-c0_cont_1" escape="true" name="us-gaap:ScheduleofFiniteLivedIntangibleAssetsFutureAmortizationExpenseTableTextBlock" id="ixv-24310">Estimated future
amortization expense for land use rights is as follows:</ix:nonNumeric></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">&#160;</p>

<ix:continuation id="_ScheduleofFiniteLivedIntangibleAssetsFutureAmortizationExpenseTableTextBlock-c0_cont_1"><table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font: 10pt Times New Roman, Times, Serif">
  <tr style="vertical-align: bottom">
    <td style="font-weight: bold; text-align: left; border-bottom: Black 1.5pt solid">Years ending September 30,</td><td style="font-weight: normal; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="font-weight: normal; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt; font-weight: normal">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="width: 88%; font-weight: normal; text-align: justify">2024</td><td style="width: 1%; font-weight: normal">&#160;</td>
    <td style="width: 1%; font-weight: normal; text-align: left">$</td><td style="width: 9%; font-weight: normal; text-align: right"><ix:nonFraction contextRef="c2" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:FiniteLivedIntangibleAssetsAmortizationExpenseNextTwelveMonths" scale="0" unitRef="usd" id="ixv-24311">4,786</ix:nonFraction></td><td style="width: 1%; font-weight: normal; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td style="font-weight: normal; text-align: justify">2025</td><td style="font-weight: normal">&#160;</td>
    <td style="font-weight: normal; text-align: left">&#160;</td><td style="font-weight: normal; text-align: right"><ix:nonFraction contextRef="c2" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:FiniteLivedIntangibleAssetsAmortizationExpenseYearTwo" scale="0" unitRef="usd" id="ixv-24312">4,786</ix:nonFraction></td><td style="font-weight: normal; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font-weight: normal; text-align: justify">2026</td><td style="font-weight: normal">&#160;</td>
    <td style="font-weight: normal; text-align: left">&#160;</td><td style="font-weight: normal; text-align: right"><ix:nonFraction contextRef="c2" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:FiniteLivedIntangibleAssetsAmortizationExpenseYearThree" scale="0" unitRef="usd" id="ixv-24313">4,786</ix:nonFraction></td><td style="font-weight: normal; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td style="font-weight: normal; text-align: justify">2027</td><td style="font-weight: normal">&#160;</td>
    <td style="font-weight: normal; text-align: left">&#160;</td><td style="font-weight: normal; text-align: right"><ix:nonFraction contextRef="c2" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:FiniteLivedIntangibleAssetsAmortizationExpenseYearFour" scale="0" unitRef="usd" id="ixv-24314">4,786</ix:nonFraction></td><td style="font-weight: normal; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font-weight: normal; text-align: justify">2028</td><td style="font-weight: normal">&#160;</td>
    <td style="font-weight: normal; text-align: left">&#160;</td><td style="font-weight: normal; text-align: right"><ix:nonFraction contextRef="c2" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:FiniteLivedIntangibleAssetsAmortizationExpenseYearFive" scale="0" unitRef="usd" id="ixv-24315">4,786</ix:nonFraction></td><td style="font-weight: normal; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td style="font-weight: normal; text-align: justify; padding-bottom: 1.5pt">Thereafter</td><td style="font-weight: normal; padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; font-weight: normal; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; font-weight: normal; text-align: right"><ix:nonFraction contextRef="c2" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:FiniteLivedIntangibleAssetsAmortizationExpenseAfterYearFive" scale="0" unitRef="usd" id="ixv-24316">130,434</ix:nonFraction></td><td style="padding-bottom: 1.5pt; font-weight: normal; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font-weight: normal; text-align: left; padding-bottom: 4pt">&#160;</td><td style="font-weight: normal; padding-bottom: 4pt">&#160;</td>
    <td style="border-bottom: Black 4pt double; font-weight: normal; text-align: left">$</td><td style="border-bottom: Black 4pt double; font-weight: normal; text-align: right"><ix:nonFraction contextRef="c2" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:FiniteLivedIntangibleAssetsNet" scale="0" unitRef="usd" id="ixv-24317">154,364</ix:nonFraction></td><td style="padding-bottom: 4pt; font-weight: normal; text-align: left">&#160;</td></tr>
  </table></ix:continuation></ix:continuation><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: left; background-color: transparent"><b>&#160;</b></p><div>

</div><ix:nonNumeric contextRef="c0" escape="true" name="us-gaap:DebtDisclosureTextBlock" id="ixv-20947"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: left; background-color: transparent"><b>NOTE 8 &#8212;
SHORT-TERM BANK LOAN</b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">On September 28,
2023, Changzhou Zhongjin signed a loan agreement with Industrial and Commercial Bank of China to borrow approximately $<ix:nonFraction contextRef="c107" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:DebtInstrumentFeeAmount" scale="0" unitRef="usd" id="ixv-24318">4,113,000</ix:nonFraction> (RMB
<ix:nonFraction contextRef="c107" decimals="-5" format="ixt:num-dot-decimal" name="us-gaap:DebtInstrumentFeeAmount" scale="6" unitRef="cny" id="ixv-24319">30.0</ix:nonFraction> million) as working capital for <ix:nonNumeric contextRef="c108" format="ixt-sec:durwordsen" name="cik0000183782:WorkingCapitalPeriod" id="ixv-24320">one year</ix:nonNumeric>, with a maturity date of September 25, 2024. The loan had a fixed interest rate of <ix:nonFraction contextRef="c109" decimals="4" format="ixt:num-dot-decimal" name="us-gaap:DerivativeFixedInterestRate" scale="-2" unitRef="pure" id="ixv-24321">2.90</ix:nonFraction>%
per annum.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent"><b>&#160;</b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">The Company incurred
interest expenses of $<ix:nonFraction contextRef="c0" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:InterestCostsIncurred" scale="0" unitRef="usd" id="ixv-24322">5,319</ix:nonFraction>, $<span style="-sec-ix-hidden: hidden-fact-84">nil</span> and $<ix:nonFraction contextRef="c7" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:InterestCostsIncurred" scale="0" unitRef="usd" id="ixv-24323">68,777</ix:nonFraction> for the years ended September 30, 2023, 2022 and 2021, respectively.</p></ix:nonNumeric><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: left; background-color: transparent">&#160;</p><div>

</div><ix:nonNumeric contextRef="c0" continuedAt="_RelatedPartyTransactionsDisclosureTextBlock-c0_cont_1" escape="true" name="us-gaap:RelatedPartyTransactionsDisclosureTextBlock" id="ixv-20959"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent"><b>NOTE 9 &#8212;
RELATED PARTY TRANSACTIONS</b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">&#160;</p>

<p style="text-align: left; font: normal 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><span style="font-size: 10pt"><b><i>a. Accounts receivable - related parties</i></b></span></p>


<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent"><ix:nonNumeric contextRef="c0" continuedAt="cik0000183782_ScheduleOfAccountsReceivableRelatedPartyTableTextBlock-c0_cont_1" escape="true" name="cik0000183782:ScheduleOfAccountsReceivableRelatedPartyTableTextBlock" id="ixv-24324">Accounts receivable
- related parties consists of the following:</ix:nonNumeric></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">&#160;</p>

<ix:continuation id="cik0000183782_ScheduleOfAccountsReceivableRelatedPartyTableTextBlock-c0_cont_1"><table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font: 10pt Times New Roman, Times, Serif">
  <tr style="vertical-align: bottom">
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    2022</span></td><td style="text-align: center; padding-bottom: 1.5pt; font-weight: bold; vertical-align: bottom"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
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  <tr style="vertical-align: bottom; background-color: White">
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    Zhongjin Kanglu Information Technology Co., Ltd.</span></td><td style="font-weight: normal"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td>
    <td style="vertical-align: top; font-weight: normal; text-align: center"><ix:nonNumeric contextRef="c117" name="us-gaap:RelatedPartyTransactionDescriptionOfTransaction" id="ixv-21023"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">An entity controlled by the CEO</span></ix:nonNumeric></td><td style="font-weight: normal"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td>
    <td style="font-weight: normal; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td style="font-weight: normal; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"><ix:nonFraction contextRef="c118" decimals="0" format="ixt:num-dot-decimal" name="cik0000183782:AccountsReceivableRelatedPartiesGross" scale="0" unitRef="usd" id="ixv-24326">364,750</ix:nonFraction></span></td><td style="font-weight: normal; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td style="font-weight: normal"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td>
    <td style="font-weight: normal; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td style="font-weight: normal; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"><ix:nonFraction contextRef="c119" decimals="0" format="ixt:num-dot-decimal" name="cik0000183782:AccountsReceivableRelatedPartiesGross" scale="0" unitRef="usd" id="ixv-24327">162,024</ix:nonFraction></span></td><td style="font-weight: normal; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="padding-left: 0.125in; text-indent: -0.125in; vertical-align: top; font-weight: normal; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">Jinmed
    International Co., Ltd.</span></td><td style="font-weight: normal"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td>
    <td style="vertical-align: top; font-weight: normal; text-align: center"><ix:nonNumeric contextRef="c120" name="us-gaap:RelatedPartyTransactionDescriptionOfTransaction" id="ixv-21047"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">An entity controlled by the CEO</span></ix:nonNumeric></td><td style="font-weight: normal"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td>
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  <tr style="vertical-align: bottom; background-color: White">
    <td style="padding-left: 0.125in; text-indent: -0.125in; vertical-align: top; font-weight: normal; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">Zhongjin
    Hongkang Medical Technology (Shanghai) Co., Ltd.</span></td><td style="font-weight: normal"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td>
    <td style="vertical-align: top; font-weight: normal; text-align: center"><ix:nonNumeric contextRef="c123" name="us-gaap:RelatedPartyTransactionDescriptionOfTransaction" id="ixv-21071"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">An entity controlled by the CEO</span></ix:nonNumeric></td><td style="font-weight: normal"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td>
    <td style="font-weight: normal; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td style="font-weight: normal; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"><ix:nonFraction contextRef="c124" decimals="0" format="ixt:num-dot-decimal" name="cik0000183782:AccountsReceivableRelatedPartiesGross" scale="0" unitRef="usd" id="ixv-24329">49,000</ix:nonFraction></span></td><td style="font-weight: normal; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td style="font-weight: normal"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td>
    <td style="font-weight: normal; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td style="font-weight: normal; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"><ix:nonFraction contextRef="c125" decimals="0" format="ixt:num-dot-decimal" name="cik0000183782:AccountsReceivableRelatedPartiesGross" scale="0" unitRef="usd" id="ixv-24330">55,187</ix:nonFraction></span></td><td style="font-weight: normal; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="padding-left: 0.125in; text-indent: -0.125in; vertical-align: top; font-weight: normal; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">Zhongjin
    Jingau Rehabilitation Equipment (Beijing) Co. Ltd.</span></td><td style="font-weight: normal"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td>
    <td style="vertical-align: top; font-weight: normal; text-align: center"><ix:nonNumeric contextRef="c126" name="us-gaap:RelatedPartyTransactionDescriptionOfTransaction" id="ixv-21095"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">An entity controlled by the CEO</span></ix:nonNumeric></td><td style="font-weight: normal"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td>
    <td style="font-weight: normal; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td style="font-weight: normal; text-align: right"><span style="-sec-ix-hidden: hidden-fact-87; font-family: Times New Roman, Times, Serif; font-size: 9pt">-</span></td><td style="font-weight: normal; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td style="font-weight: normal"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td>
    <td style="font-weight: normal; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td style="font-weight: normal; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"><ix:nonFraction contextRef="c128" decimals="0" format="ixt:num-dot-decimal" name="cik0000183782:AccountsReceivableRelatedPartiesGross" scale="0" unitRef="usd" id="ixv-24331">1,468</ix:nonFraction></span></td><td style="font-weight: normal; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td style="padding-left: 0.125in; text-indent: -0.125in; vertical-align: top; font-weight: normal; text-align: left; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">Zhongjiankanglu
    Industrial Development (Shanghai) Co., Ltd.</span></td><td style="font-weight: normal; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td>
    <td style="vertical-align: top; font-weight: normal; text-align: center; padding-bottom: 1.5pt"><ix:nonNumeric contextRef="c129" name="us-gaap:RelatedPartyTransactionDescriptionOfTransaction" id="ixv-21119"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">An entity controlled by the CEO</span></ix:nonNumeric></td><td style="font-weight: normal; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td>
    <td style="border-bottom: Black 1.5pt solid; font-weight: normal; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td style="border-bottom: Black 1.5pt solid; font-weight: normal; text-align: right"><span style="-sec-ix-hidden: hidden-fact-88; font-family: Times New Roman, Times, Serif; font-size: 9pt">-</span></td><td style="padding-bottom: 1.5pt; font-weight: normal; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td style="font-weight: normal; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td>
    <td style="border-bottom: Black 1.5pt solid; font-weight: normal; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td style="border-bottom: Black 1.5pt solid; font-weight: normal; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"><ix:nonFraction contextRef="c131" decimals="0" format="ixt:num-dot-decimal" name="cik0000183782:AccountsReceivableRelatedPartiesGross" scale="0" unitRef="usd" id="ixv-24332">34,794</ix:nonFraction></span></td><td style="padding-bottom: 1.5pt; font-weight: normal; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="padding-left: 0.125in; text-indent: -0.125in; vertical-align: top; font-weight: normal; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">Subtotal</span></td><td style="font-weight: normal"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td>
    <td style="vertical-align: top; font-weight: normal; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td style="font-weight: normal"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td>
    <td style="font-weight: normal; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td style="font-weight: normal; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"><ix:nonFraction contextRef="c4" decimals="0" format="ixt:num-dot-decimal" name="cik0000183782:AccountsReceivableRelatedPartiesGross" scale="0" unitRef="usd" id="ixv-24333">947,949</ix:nonFraction></span></td><td style="font-weight: normal; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td style="font-weight: normal"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td>
    <td style="font-weight: normal; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td style="font-weight: normal; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"><ix:nonFraction contextRef="c5" decimals="0" format="ixt:num-dot-decimal" name="cik0000183782:AccountsReceivableRelatedPartiesGross" scale="0" unitRef="usd" id="ixv-24334">253,473</ix:nonFraction></span></td><td style="font-weight: normal; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td style="padding-left: 0.125in; text-indent: -0.125in; vertical-align: top; font-weight: normal; text-align: left; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">Less:
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    <td style="vertical-align: top; font-weight: normal; text-align: center; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td style="font-weight: normal; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td>
    <td style="border-bottom: Black 1.5pt solid; font-weight: normal; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td style="border-bottom: Black 1.5pt solid; font-weight: normal; text-align: right"><span style="-sec-ix-hidden: hidden-fact-89; font-family: Times New Roman, Times, Serif; font-size: 9pt">-</span></td><td style="padding-bottom: 1.5pt; font-weight: normal; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td style="font-weight: normal; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td>
    <td style="border-bottom: Black 1.5pt solid; font-weight: normal; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td style="border-bottom: Black 1.5pt solid; font-weight: normal; text-align: right"><span style="-sec-ix-hidden: hidden-fact-90; font-family: Times New Roman, Times, Serif; font-size: 9pt">-</span></td><td style="padding-bottom: 1.5pt; font-weight: normal; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="padding-left: 0.125in; text-indent: -0.125in; vertical-align: top; font-weight: normal; text-align: left; padding-bottom: 4pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">Total
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    <td style="vertical-align: top; font-weight: normal; text-align: center; padding-bottom: 4pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td style="font-weight: normal; padding-bottom: 4pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td>
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  </table></ix:continuation>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">For accounts receivable due from related parties,
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to be collected before September 30, 2024.&#160;</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">&#160;</p></ix:nonNumeric><div>
</div><div>


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    </div><div style="margin-top: 12pt; margin-bottom: 6pt; border-bottom: Black 1.5pt solid"><p style="font: 10pt Times New Roman, Times, Serif; text-align: center; margin-top: 0pt; margin-bottom: 0pt">F-<!-- Field: Sequence; Type: Arabic; Name: PageNo -->23<!-- Field: /Sequence --></p></div><div>
    </div><div style="break-before: page; margin-top: 6pt; margin-bottom: 12pt"><p style="margin: 0pt">&#160;</p></div><div>
    </div><!-- Field: /Page --><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: left; background-color: transparent">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent"><b>NOTE 9 &#8212;
RELATED PARTY TRANSACTIONS (continued)</b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: left; background-color: transparent">&#160;</p><div>

</div><ix:continuation continuedAt="_RelatedPartyTransactionsDisclosureTextBlock-c0_cont_2" id="_RelatedPartyTransactionsDisclosureTextBlock-c0_cont_1"><p style="text-align: left; font: normal 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><span style="font-size: 10pt"><b><i>b. Due from related parties</i></b></span></p>


<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent"><ix:nonNumeric contextRef="c0" continuedAt="cik0000183782_ScheduleOfDueFromRelatedPartiesTableTextBlock-c0_cont_1" escape="true" name="cik0000183782:ScheduleOfDueFromRelatedPartiesTableTextBlock" id="ixv-24339">Due from related
parties consists of the following:</ix:nonNumeric></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">&#160;</p>

<ix:continuation continuedAt="cik0000183782_ScheduleOfDueFromRelatedPartiesTableTextBlock-c0_cont_2" id="cik0000183782_ScheduleOfDueFromRelatedPartiesTableTextBlock-c0_cont_1"><table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font: 10pt Times New Roman, Times, Serif">
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    2022</span></td><td style="text-align: center; padding-bottom: 1.5pt; font-weight: bold; vertical-align: bottom"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
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    <td style="vertical-align: top; width: 30%; font-weight: normal; text-align: center"><ix:nonNumeric contextRef="c132" id="ix_30_fact" name="us-gaap:RelatedPartyTransactionDescriptionOfTransaction"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">An entity controlled by the CEO</span></ix:nonNumeric></td><td style="width: 1%; font-weight: normal"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td>
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  <tr style="vertical-align: bottom; background-color: White">
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    <td style="vertical-align: top; font-weight: normal; text-align: center"><ix:nonNumeric contextRef="c134" name="us-gaap:RelatedPartyTransactionDescriptionOfTransaction" id="ixv-21287"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">An entity controlled by the CEO</span></ix:nonNumeric></td><td style="font-weight: normal"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td>
    <td style="font-weight: normal; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td style="font-weight: normal; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"><ix:nonFraction contextRef="c134" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:IncreaseDecreaseInDueFromOtherRelatedPartiesCurrent" scale="0" unitRef="usd" id="ixv-24341">50,711</ix:nonFraction></span></td><td style="font-weight: normal; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td style="font-weight: normal"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td>
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    <td style="border-bottom: Black 1.5pt solid; font-weight: normal; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td style="border-bottom: Black 1.5pt solid; font-weight: normal; text-align: right"><span style="-sec-ix-hidden: hidden-fact-92; font-family: Times New Roman, Times, Serif; font-size: 9pt">-</span></td><td style="padding-bottom: 1.5pt; font-weight: normal; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td style="font-weight: normal; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td>
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    <td style="vertical-align: top; font-weight: normal; text-align: center; padding-bottom: 4pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td style="font-weight: normal; padding-bottom: 4pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td>
    <td style="border-bottom: Black 4pt double; font-weight: normal; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">$</span></td><td style="border-bottom: Black 4pt double; font-weight: normal; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"><ix:nonFraction contextRef="c0" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:IncreaseDecreaseInDueFromOtherRelatedPartiesCurrent" scale="0" unitRef="usd" id="ixv-24344">4,240,524</ix:nonFraction></span></td><td style="padding-bottom: 4pt; font-weight: normal; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td style="font-weight: normal; padding-bottom: 4pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td>
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<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: left; background-color: transparent">&#160;</p>

<ix:continuation id="cik0000183782_ScheduleOfDueFromRelatedPartiesTableTextBlock-c0_cont_2"><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%"> <tr style="vertical-align: top; background-color: Transparent"> <td style="text-align: left; font-weight: normal; width: 0.25in"><span style="font-size: 10pt">(1) </span></td> <td style="text-align: justify; font-weight: normal"><ix:footnote id="ix_6_footnote" xml:lang="en-US"><span style="font-size: 10pt">As of September 30, 2023, the balance due from a related party, Zhongjin Kanglu, was $<ix:nonFraction contextRef="c111" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:AccountsReceivableNet" scale="0" unitRef="usd" id="ixv-24346">4,189,813</ix:nonFraction>. During the year ended September 30, 2023, as a business collaboration, the Company made advances to Zhongjin Kanglu in the amount of $<ix:nonFraction contextRef="c112" decimals="0" format="ixt:num-dot-decimal" name="cik0000183782:TemporaryWorkingCapital" scale="0" unitRef="usd" id="ixv-24347">4,113,000</ix:nonFraction> (RMB<ix:nonFraction contextRef="c112" decimals="-5" format="ixt:num-dot-decimal" name="cik0000183782:TemporaryWorkingCapital" scale="6" unitRef="cny" id="ixv-24348">30.0</ix:nonFraction> million) as for its temporary working capital needs during the normal course of business. The $<ix:nonFraction contextRef="c113" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:AccountsReceivableNet" scale="0" unitRef="usd" id="ixv-24349">4,113,000</ix:nonFraction> advance made to Zhongjin Kanglu has been fully collected in October 2023. The Company expects to make no such advances to its related parties in the future.</span></ix:footnote></td></tr> </table></ix:continuation>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: left; background-color: transparent">&#160;</p>

<p style="text-align: left; font: normal 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><span style="font-size: 10pt"><b><i>c. Deferred revenue &#8211; related parties</i></b></span></p>


<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: left; background-color: transparent">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: left; background-color: transparent"><ix:nonNumeric contextRef="c0" continuedAt="cik0000183782_DeferredRevenueDisclosureTableTextBlock-c0_cont_1" escape="true" name="cik0000183782:DeferredRevenueDisclosureTableTextBlock" id="ixv-24350">Deferred revenue
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<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: left; background-color: transparent">&#160;</p>

<ix:continuation id="cik0000183782_DeferredRevenueDisclosureTableTextBlock-c0_cont_1"><table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font: 10pt Times New Roman, Times, Serif">
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    <td style="border-bottom: Black 1.5pt solid; vertical-align: bottom; font-weight: bold; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">Related
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  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
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    <td style="vertical-align: top; width: 30%; font-weight: normal; text-align: center"><ix:nonNumeric contextRef="c138" name="us-gaap:RelatedPartyTransactionDescriptionOfTransaction" id="ixv-21398"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">An entity controlled by the CEO</span></ix:nonNumeric></td><td style="width: 1%; font-weight: normal"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td>
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    <td style="width: 1%; font-weight: normal; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">$</span></td><td style="width: 9%; font-weight: normal; text-align: right"><span style="-sec-ix-hidden: hidden-fact-93; font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;-</span></td><td style="width: 1%; font-weight: normal; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; background-color: White">
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  <tr style="vertical-align: bottom; background-color: White">
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    <td style="border-bottom: Black 4pt double; font-weight: normal; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">$</span></td><td style="border-bottom: Black 4pt double; font-weight: normal; text-align: right"><span style="-sec-ix-hidden: hidden-fact-96; font-family: Times New Roman, Times, Serif; font-size: 9pt">-</span></td><td style="padding-bottom: 4pt; font-weight: normal; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td></tr>
  </table></ix:continuation>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: left; background-color: transparent">&#160;</p>

<p style="text-align: left; font: normal 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><span style="font-size: 10pt"><b><i>d. Due to related parties</i></b></span></p>


<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: left; background-color: transparent">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: left; background-color: transparent"><ix:nonNumeric contextRef="c0" continuedAt="cik0000183782_ScheduleOfDueToRelatedPartiesTableTextBlock-c0_cont_1" escape="true" name="cik0000183782:ScheduleOfDueToRelatedPartiesTableTextBlock" id="ixv-24355">Due to related parties
consists of the following:</ix:nonNumeric></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: left; background-color: transparent">&#160;</p>

<ix:continuation id="cik0000183782_ScheduleOfDueToRelatedPartiesTableTextBlock-c0_cont_1"><table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font: 10pt Times New Roman, Times, Serif">
  <tr style="vertical-align: bottom">
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    2023</span></td><td style="text-align: center; padding-bottom: 1.5pt; font-weight: bold; vertical-align: bottom"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td style="text-align: center; font-weight: bold; padding-bottom: 1.5pt; vertical-align: bottom"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td>
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    2022</span></td><td style="text-align: center; padding-bottom: 1.5pt; font-weight: bold; vertical-align: bottom"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
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    Zhongjin Kanglu Information Technology Co., Ltd.</span></td><td style="width: 1%; font-weight: normal"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td>
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    <td style="width: 1%; font-weight: normal; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">$</span></td><td style="width: 9%; font-weight: normal; text-align: right"><span style="-sec-ix-hidden: hidden-fact-97; font-family: Times New Roman, Times, Serif; font-size: 9pt">-</span></td><td style="width: 1%; font-weight: normal; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td style="width: 1%; font-weight: normal"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td>
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  <tr style="vertical-align: bottom; background-color: White">
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    Environmental Engineering (Changzhou) Co., Ltd.</span></td><td style="font-weight: normal"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td>
    <td style="vertical-align: top; font-weight: normal; text-align: center"><ix:nonNumeric contextRef="c150" name="us-gaap:RelatedPartyTransactionDescriptionOfTransaction" id="ixv-21548"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">An entity controlled by the CEO</span></ix:nonNumeric></td><td style="font-weight: normal"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td>
    <td style="font-weight: normal; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td style="font-weight: normal; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"><ix:nonFraction contextRef="c151" decimals="0" format="ixt:num-dot-decimal" name="cik0000183782:DueToRelatedParties" scale="0" unitRef="usd" id="ixv-24357">630</ix:nonFraction></span></td><td style="font-weight: normal; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td style="font-weight: normal"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td>
    <td style="font-weight: normal; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td style="font-weight: normal; text-align: right"><span style="-sec-ix-hidden: hidden-fact-98; font-family: Times New Roman, Times, Serif; font-size: 9pt">-</span></td><td style="font-weight: normal; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="padding-left: 0.25in; text-indent: -0.25in; vertical-align: top; font-weight: normal; text-align: left; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">Changzhou
    Zhongjian Kanglu Information Technology Co., Ltd</span></td><td style="font-weight: normal; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td>
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    <td style="border-bottom: Black 1.5pt solid; font-weight: normal; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td style="border-bottom: Black 1.5pt solid; font-weight: normal; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"><ix:nonFraction contextRef="c154" decimals="0" format="ixt:num-dot-decimal" name="cik0000183782:DueToRelatedParties" scale="0" unitRef="usd" id="ixv-24358">494</ix:nonFraction></span></td><td style="padding-bottom: 1.5pt; font-weight: normal; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td style="font-weight: normal; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td>
    <td style="border-bottom: Black 1.5pt solid; font-weight: normal; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td style="border-bottom: Black 1.5pt solid; font-weight: normal; text-align: right"><span style="-sec-ix-hidden: hidden-fact-99; font-family: Times New Roman, Times, Serif; font-size: 9pt">-</span></td><td style="padding-bottom: 1.5pt; font-weight: normal; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td style="padding-left: 0.25in; text-indent: -0.25in; vertical-align: top; font-weight: normal; text-align: left; padding-bottom: 4pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">Total
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    <td style="vertical-align: top; font-weight: normal; text-align: center; padding-bottom: 4pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td style="font-weight: normal; padding-bottom: 4pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td>
    <td style="border-bottom: Black 4pt double; font-weight: normal; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">$</span></td><td style="border-bottom: Black 4pt double; font-weight: normal; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"><ix:nonFraction contextRef="c2" decimals="0" format="ixt:num-dot-decimal" name="cik0000183782:DueToRelatedParties" scale="0" unitRef="usd" id="ixv-24359">1,124</ix:nonFraction></span></td><td style="padding-bottom: 4pt; font-weight: normal; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td style="font-weight: normal; padding-bottom: 4pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td>
    <td style="border-bottom: Black 4pt double; font-weight: normal; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">$</span></td><td style="border-bottom: Black 4pt double; font-weight: normal; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"><ix:nonFraction contextRef="c3" decimals="0" format="ixt:num-dot-decimal" name="cik0000183782:DueToRelatedParties" scale="0" unitRef="usd" id="ixv-24360">118,066</ix:nonFraction></span></td><td style="padding-bottom: 4pt; font-weight: normal; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td></tr>
  </table></ix:continuation>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: left; background-color: transparent">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">The balance due
to related parties was mainly comprised of advances from entities controlled by the Company&#8217;s CEO and used for working capital
during the Company&#8217;s normal course of business. These advances are non-interest bearing and due on demand.</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">&#160;</p></ix:continuation><div>

</div><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent"></p><div>

</div><!-- Field: Page; Sequence: 166; Value: 1 --><div>
    </div><div style="margin-top: 12pt; margin-bottom: 6pt; border-bottom: Black 1.5pt solid"><p style="font: 10pt Times New Roman, Times, Serif; text-align: center; margin-top: 0pt; margin-bottom: 0pt">F-<!-- Field: Sequence; Type: Arabic; Name: PageNo -->24<!-- Field: /Sequence --></p></div><div>
    </div><div style="break-before: page; margin-top: 6pt; margin-bottom: 12pt"><p style="margin: 0pt">&#160;</p></div><div>
    </div><!-- Field: /Page --><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent"><b>NOTE 9 &#8212;
RELATED PARTY TRANSACTIONS (continued)</b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: left; background-color: transparent">&#160;</p><div>

</div><ix:continuation id="_RelatedPartyTransactionsDisclosureTextBlock-c0_cont_2"><p style="text-align: left; font: normal 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><span style="font-size: 10pt"><b><i>e. Revenue from related parties</i></b></span></p>


<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: left; background-color: transparent">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent"><ix:nonNumeric contextRef="c0" continuedAt="_ScheduleOfRelatedPartyTransactionsTableTextBlock-c0_cont_1" escape="true" name="us-gaap:ScheduleOfRelatedPartyTransactionsTableTextBlock" id="ixv-24361">Revenue from related
parties consists of the following:</ix:nonNumeric></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: left; background-color: transparent">&#160;</p>

<ix:continuation id="_ScheduleOfRelatedPartyTransactionsTableTextBlock-c0_cont_1"><table cellpadding="0" cellspacing="0" style="font: 9pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%">
  <tr style="font: 9pt Times New Roman, Times, Serif; vertical-align: bottom">
    <td style="font: normal 9pt Times New Roman, Times, Serif; padding-left: 0.125in; text-indent: -0.125in; vertical-align: bottom; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td style="font: normal 9pt Times New Roman, Times, Serif; text-align: center; padding-bottom: 1.5pt; vertical-align: bottom"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td>
    <td style="font: normal 9pt Times New Roman, Times, Serif; vertical-align: bottom; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td style="font: bold 9pt Times New Roman, Times, Serif; text-align: center; padding-bottom: 1.5pt; vertical-align: bottom"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td>
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  <tr style="font: 9pt Times New Roman, Times, Serif; vertical-align: bottom">
    <td style="font: bold 9pt Times New Roman, Times, Serif; padding-left: 0.125in; text-indent: -0.125in; border-bottom: Black 1.5pt solid; vertical-align: bottom; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">Name</span></td><td style="font: bold 9pt Times New Roman, Times, Serif; text-align: center; padding-bottom: 1.5pt; vertical-align: bottom"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td>
    <td style="border-bottom: Black 1.5pt solid; font: bold 9pt Times New Roman, Times, Serif; vertical-align: bottom; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">Related
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  <tr style="font: 9pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(204,238,255)">
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    <td style="font: normal 9pt Times New Roman, Times, Serif; border-bottom: Black 4pt double; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">$</span></td><td style="font: normal 9pt Times New Roman, Times, Serif; border-bottom: Black 4pt double; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"><ix:nonFraction contextRef="c6" decimals="0" format="ixt:num-dot-decimal" name="cik0000183782:RevenueFromRelatedPartie" scale="0" unitRef="usd" id="ixv-24375">1,111,023</ix:nonFraction></span></td><td style="font: normal 9pt Times New Roman, Times, Serif; padding-bottom: 4pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td style="font: normal 9pt Times New Roman, Times, Serif; padding-bottom: 4pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td>
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  </table></ix:continuation></ix:continuation><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: left; background-color: transparent"><b>&#160;</b></p><div>

</div><ix:nonNumeric contextRef="c0" continuedAt="_IncomeTaxDisclosureTextBlock-c0_cont_1" escape="true" name="us-gaap:IncomeTaxDisclosureTextBlock" id="ixv-21910"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: left; background-color: transparent"><b>NOTE 10 &#8212;
TAXES</b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: left; background-color: transparent"><b>&#160;</b></p>

<p style="text-align: left; font: normal 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><span style="font-size: 10pt"><b>(a) Corporate Income Taxes (&#8220;CIT&#8221;)</b></span></p>


<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: left; background-color: transparent">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">The Company is
subject to income taxes on an entity basis on income arising in or derived from the tax jurisdiction in which each entity is domiciled.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent"><b>&#160;</b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent"><i><span style="text-decoration:underline">Cayman Islands</span></i></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent"><i>&#160;</i></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">Under the current
laws of the Cayman Islands, the Company is not subject to tax on income or capital gain. In addition, no Cayman Islands withholding tax
will be imposed upon the payment of dividends by the Company to its shareholders.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: left; background-color: transparent"><i><span style="text-decoration:underline">Hong Kong</span></i></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">Zhongjin HK is
subject to Hong Kong profits tax at a rate of <ix:nonFraction contextRef="c169" decimals="4" format="ixt:num-dot-decimal" name="us-gaap:EffectiveIncomeTaxRateReconciliationTaxSettlementsStateAndLocal" scale="-2" unitRef="pure" id="ixv-24377">8.25</ix:nonFraction>% on assessable profits up to HK$<ix:nonFraction contextRef="c0" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:DevelopmentProfitsNonoperating" scale="0" unitRef="hkd" id="ixv-24378">2,000,000</ix:nonFraction>, and <ix:nonFraction contextRef="c169" decimals="3" format="ixt:num-dot-decimal" name="cik0000183782:AssessableProfitsPercentage" scale="-2" unitRef="pure" id="ixv-24379">16.5</ix:nonFraction>% on any part of assessable profits
over HK$<ix:nonFraction contextRef="c169" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:DevelopmentProfitsNonoperating" scale="0" unitRef="hkd" id="ixv-24380">2,000,000</ix:nonFraction>. However, it did not generate any assessable profits arising in or derived from Hong Kong for the years ended September
30, 2023, 2022 and 2021, and accordingly no provision for Hong Kong profits tax has been made in these periods.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent"><span style="text-decoration:underline">PRC</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">Erhua Med, Changzhou
Zhongjin and its subsidiaries are incorporated in the PRC, and are subject to the PRC Enterprise Income Tax. Under the Enterprise Income
Tax (&#8220;EIT&#8221;) Law of PRC, domestic enterprises and Foreign Investment Enterprises (&#8220;FIE&#8221;) are subject to a unified
<ix:nonFraction contextRef="c170" decimals="2" format="ixt:num-dot-decimal" name="us-gaap:EffectiveIncomeTaxRateReconciliationChangeInEnactedTaxRate" scale="-2" unitRef="pure" id="ixv-24381">25</ix:nonFraction>% enterprise income tax rate while preferential tax rates, tax holidays and even tax exemptions may be granted on case-by-case basis.</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">&#160;</p></ix:nonNumeric><div>

</div><div>


</div><!-- Field: Page; Sequence: 167; Value: 1 --><div>
    </div><div style="margin-top: 12pt; margin-bottom: 6pt; border-bottom: Black 1.5pt solid"><p style="font: 10pt Times New Roman, Times, Serif; text-align: center; margin-top: 0pt; margin-bottom: 0pt">F-<!-- Field: Sequence; Type: Arabic; Name: PageNo -->25<!-- Field: /Sequence --></p></div><div>
    </div><div style="break-before: page; margin-top: 6pt; margin-bottom: 12pt"><p style="margin: 0pt">&#160;</p></div><div>
    </div><!-- Field: /Page --><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: left; background-color: transparent"><b>NOTE 10 &#8212;
TAXES (continued)</b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: left; background-color: transparent"><b>&#160;</b></p><div>

</div><p style="text-align: left; font: normal 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><span style="font-size: 10pt"><b>(a) Corporate Income Taxes (&#8220;CIT&#8221;) (continued)</b></span></p><div>


</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">&#160;</p><div>

</div><ix:continuation continuedAt="_IncomeTaxDisclosureTextBlock-c0_cont_2" id="_IncomeTaxDisclosureTextBlock-c0_cont_1"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">EIT grants preferential
tax treatment to High and New Technology Enterprises (&#8220;HNTEs&#8221;). Under this preferential tax treatment, HNTEs are entitled
to an income tax rate of <ix:nonFraction contextRef="c0" decimals="2" format="ixt:num-dot-decimal" name="us-gaap:EffectiveIncomeTaxRateReconciliationChangeInEnactedTaxRate" scale="-2" unitRef="pure" id="ixv-24382">15</ix:nonFraction>%, subject to a requirement that they re-apply for HNTE status every three years. Changzhou Zhongjin and Taizhou
Zhongjin, the VIE and VIE&#8217;s main operating subsidiary in the PRC, were approved as HNTEs and are entitled to a reduced income tax
rate of <ix:nonFraction contextRef="c171" decimals="2" format="ixt:num-dot-decimal" name="us-gaap:EffectiveIncomeTaxRateReconciliationChangeInEnactedTaxRate" scale="-2" unitRef="pure" id="ixv-24383"><ix:nonFraction contextRef="c172" decimals="2" format="ixt:num-dot-decimal" name="us-gaap:EffectiveIncomeTaxRateReconciliationChangeInEnactedTaxRate" scale="-2" unitRef="pure" id="ixv-24384">15</ix:nonFraction></ix:nonFraction>% beginning November 2018 and November 2019, respectively, which are valid for three years. In November 2021, Changzhou Zhongjin
successfully renewed its HNTE certification with local government and continued to enjoy the reduced income tax rate of <ix:nonFraction contextRef="c173" decimals="2" format="ixt:num-dot-decimal" name="us-gaap:EffectiveIncomeTaxRateReconciliationChangeInEnactedTaxRate" scale="-2" unitRef="pure" id="ixv-24385">15</ix:nonFraction>% for another
three years through November 2024. In November 2022, Taizhou Zhongjin successfully renewed its HNTE certification with local government
and continued to enjoy the reduced income tax rate of <ix:nonFraction contextRef="c174" decimals="2" format="ixt:num-dot-decimal" name="us-gaap:EffectiveIncomeTaxRateReconciliationChangeInEnactedTaxRate" scale="-2" unitRef="pure" id="ixv-24386">15</ix:nonFraction>% for another three years through November 2025.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">In addition, based
on the EIT Law of PRC, and according to the Announcement on Issues Related to the Implementation of Inclusive Income Tax Reduction and
Exemption Policy for Small and Low Profit Enterprises issued by the State Administration of Taxation on January 18, 2019 and April 2,
2021, once an enterprise meets certain requirements and is identified as a small-scale minimal profit enterprise, the portion of its
taxable income not more than RMB<ix:nonFraction contextRef="c0" decimals="-6" format="ixt:num-dot-decimal" name="us-gaap:DividendIncomeSecuritiesOperatingTaxable" scale="6" unitRef="cny" id="ixv-24387">1</ix:nonFraction> million is subject to a reduced rate of <ix:nonFraction contextRef="c0" decimals="2" format="ixt:num-dot-decimal" name="us-gaap:EffectiveIncomeTaxRateReconciliationPriorYearIncomeTaxes" scale="-2" unitRef="pure" id="ixv-24388">5</ix:nonFraction>% (the rate was further reduced to <ix:nonFraction contextRef="c175" decimals="3" format="ixt:num-dot-decimal" name="us-gaap:EffectiveIncomeTaxRateReconciliationPriorYearIncomeTaxes" scale="-2" unitRef="pure" id="ixv-24389">2.5</ix:nonFraction>% for the period from
January 1, 2021 to December 31, 2022), and the portion between RMB<ix:nonFraction contextRef="c176" decimals="-6" format="ixt:num-dot-decimal" name="us-gaap:IncomeTaxReconciliationTaxContingenciesOther" scale="6" unitRef="cny" id="ixv-24390">1</ix:nonFraction> million and RMB<ix:nonFraction contextRef="c177" decimals="-6" format="ixt:num-dot-decimal" name="us-gaap:IncomeTaxReconciliationTaxContingenciesOther" scale="6" unitRef="cny" id="ixv-24391">3</ix:nonFraction> million is subject to a reduced rate of <ix:nonFraction contextRef="c178" decimals="2" format="ixt:num-dot-decimal" name="us-gaap:DerivativeFixedInterestRate" scale="-2" unitRef="pure" id="ixv-24392">10</ix:nonFraction>%. The
policy is effective for the period from January 1, 2019 to December 31, 2022. According to the Announcement on Implementing the Preferential
Income Tax Policies for Small-Scale Minimal Profit Enterprise on March 14, 2022 and March 26, 2023, the taxable income not more than
RMB<ix:nonFraction contextRef="c179" decimals="-6" format="ixt:num-dot-decimal" name="us-gaap:DividendIncomeSecuritiesOperatingTaxable" scale="6" unitRef="cny" id="ixv-24393">3</ix:nonFraction> million is subject to a reduced rate of <ix:nonFraction contextRef="c180" decimals="2" format="ixt:num-dot-decimal" name="us-gaap:EffectiveIncomeTaxRateReconciliationChangeInEnactedTaxRate" scale="-2" unitRef="pure" id="ixv-24394">5</ix:nonFraction>% during the period from January 1, 2023 to December 31, 2024. Zhongjin Jing&#8217;ao is
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<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">EIT is typically
governed by the local tax authority in the PRC. Each local tax authority at times may grant tax holidays to local enterprises as a way
to encourage entrepreneurship and stimulate local economy. The corporate income taxes for the years ended September 30, 2023, 2022 and
2021 were reported at a reduced rate for both Changzhou Zhongjin and Taizhou Zhongjin for being approved as HNTEs and enjoying a reduced
income tax rate at <ix:nonFraction contextRef="c181" decimals="2" format="ixt:num-dot-decimal" name="us-gaap:EffectiveIncomeTaxRateReconciliationChangeInEnactedTaxRate" scale="-2" unitRef="pure" id="ixv-24395">15</ix:nonFraction>% instead of <ix:nonFraction contextRef="c182" decimals="2" format="ixt:num-dot-decimal" name="us-gaap:EffectiveIncomeTaxRateReconciliationChangeInEnactedTaxRate" scale="-2" unitRef="pure" id="ixv-24396">25</ix:nonFraction>%, and Zhongjin Jing&#8217;ao is qualified as a small-scale minimal profit enterprise for a further
reduced income tax rate of <ix:nonFraction contextRef="c183" decimals="3" format="ixt:num-dot-decimal" name="us-gaap:EffectiveIncomeTaxRateReconciliationChangeInEnactedTaxRate" scale="-2" unitRef="pure" id="ixv-24397">2.5</ix:nonFraction>%. The impact of the tax holidays noted above decreased the Company&#8217;s income taxes by $<ix:nonFraction contextRef="c2" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:TaxesPayableCurrentAndNoncurrent" scale="0" unitRef="usd" id="ixv-24398">374,530</ix:nonFraction>, $<ix:nonFraction contextRef="c3" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:TaxesPayableCurrentAndNoncurrent" scale="0" unitRef="usd" id="ixv-24399">270,220</ix:nonFraction>
and $<ix:nonFraction contextRef="c24" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:TaxesPayableCurrentAndNoncurrent" scale="0" unitRef="usd" id="ixv-24400">284,786</ix:nonFraction> for the years ended September 30, 2023, 2022 and 2021, respectively. The effect of the tax holidays on net income per share
(basic and diluted) was immaterial for the years ended September 30, 2023, 2022 and 2021.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">&#160;</p>

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the income tax provision are as follows:</ix:nonNumeric></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: left; background-color: transparent">&#160;</p>

<ix:continuation id="_ScheduleOfComponentsOfIncomeTaxExpenseBenefitTableTextBlock-c0_cont_1"><table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font: 10pt Times New Roman, Times, Serif">
  <tr style="vertical-align: bottom">
    <td style="font-weight: normal; text-align: center">&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="10" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid">For the Years Ended September
    30,</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td></tr>
  <tr style="vertical-align: bottom">
    <td style="font-weight: normal; text-align: center">&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid">2023</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid">2022</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid">2021</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td></tr>
  <tr style="vertical-align: bottom">
    <td style="font-weight: normal; text-align: left">Current tax provision</td><td style="font-weight: normal">&#160;</td>
    <td colspan="2" style="font-weight: normal; text-align: left">&#160;</td><td style="font-weight: normal">&#160;</td><td style="font-weight: normal">&#160;</td>
    <td colspan="2" style="font-weight: normal; text-align: right">&#160;</td><td style="font-weight: normal">&#160;</td><td style="font-weight: normal">&#160;</td>
    <td colspan="2" style="font-weight: normal; text-align: right">&#160;</td><td style="font-weight: normal">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
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    <td style="font-weight: normal; text-align: left">$</td><td style="font-weight: normal; text-align: right"><div style="-sec-ix-hidden: hidden-fact-106">-</div></td><td style="font-weight: normal; text-align: left">&#160;</td><td style="font-weight: normal">&#160;</td>
    <td style="font-weight: normal; text-align: left">$</td><td style="font-weight: normal; text-align: right"><div style="-sec-ix-hidden: hidden-fact-107">-</div></td><td style="font-weight: normal; text-align: left">&#160;</td><td style="font-weight: normal">&#160;</td>
    <td style="font-weight: normal; text-align: left">$</td><td style="font-weight: normal; text-align: right"><div style="-sec-ix-hidden: hidden-fact-108">-</div></td><td style="font-weight: normal; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td style="font-weight: normal; text-align: left">Hong Kong</td><td style="font-weight: normal">&#160;</td>
    <td style="font-weight: normal; text-align: left">&#160;</td><td style="font-weight: normal; text-align: right"><div style="-sec-ix-hidden: hidden-fact-109">-</div></td><td style="font-weight: normal; text-align: left">&#160;</td><td style="font-weight: normal">&#160;</td>
    <td style="font-weight: normal; text-align: left">&#160;</td><td style="font-weight: normal; text-align: right"><div style="-sec-ix-hidden: hidden-fact-110">-</div></td><td style="font-weight: normal; text-align: left">&#160;</td><td style="font-weight: normal">&#160;</td>
    <td style="font-weight: normal; text-align: left">&#160;</td><td style="font-weight: normal; text-align: right"><div style="-sec-ix-hidden: hidden-fact-111">-</div></td><td style="font-weight: normal; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="width: 64%; font-weight: normal; text-align: left; padding-bottom: 1.5pt">PRC</td><td style="width: 1%; font-weight: normal; padding-bottom: 1.5pt">&#160;</td>
    <td style="width: 1%; border-bottom: Black 1.5pt solid; font-weight: normal; text-align: left">&#160;</td><td style="width: 9%; border-bottom: Black 1.5pt solid; font-weight: normal; text-align: right"><ix:nonFraction contextRef="c190" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:CurrentFederalTaxExpenseBenefit" scale="0" unitRef="usd" id="ixv-24402">254,105</ix:nonFraction></td><td style="width: 1%; padding-bottom: 1.5pt; font-weight: normal; text-align: left">&#160;</td><td style="width: 1%; font-weight: normal; padding-bottom: 1.5pt">&#160;</td>
    <td style="width: 1%; border-bottom: Black 1.5pt solid; font-weight: normal; text-align: left">&#160;</td><td style="width: 9%; border-bottom: Black 1.5pt solid; font-weight: normal; text-align: right"><ix:nonFraction contextRef="c191" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:CurrentFederalTaxExpenseBenefit" scale="0" unitRef="usd" id="ixv-24403">122,133</ix:nonFraction></td><td style="width: 1%; padding-bottom: 1.5pt; font-weight: normal; text-align: left">&#160;</td><td style="width: 1%; font-weight: normal; padding-bottom: 1.5pt">&#160;</td>
    <td style="width: 1%; border-bottom: Black 1.5pt solid; font-weight: normal; text-align: left">&#160;</td><td style="width: 9%; border-bottom: Black 1.5pt solid; font-weight: normal; text-align: right"><ix:nonFraction contextRef="c192" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:CurrentFederalTaxExpenseBenefit" scale="0" unitRef="usd" id="ixv-24404">250,305</ix:nonFraction></td><td style="width: 1%; padding-bottom: 1.5pt; font-weight: normal; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td style="font-weight: normal; text-align: left; padding-bottom: 1.5pt">&#160;</td><td style="font-weight: normal; padding-bottom: 1.5pt">&#160;</td>
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    <td style="font-weight: normal; text-align: left">&#160;</td><td style="font-weight: normal; text-align: right">&#160;</td><td style="font-weight: normal; text-align: left">&#160;</td><td style="font-weight: normal">&#160;</td>
    <td style="font-weight: normal; text-align: left">&#160;</td><td style="font-weight: normal; text-align: right">&#160;</td><td style="font-weight: normal; text-align: left">&#160;</td></tr>
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  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
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    <td style="font-weight: normal; text-align: left">&#160;</td><td style="font-weight: normal; text-align: right"><div style="-sec-ix-hidden: hidden-fact-116">-</div></td><td style="font-weight: normal; text-align: left">&#160;</td><td style="font-weight: normal">&#160;</td>
    <td style="font-weight: normal; text-align: left">&#160;</td><td style="font-weight: normal; text-align: right"><div style="-sec-ix-hidden: hidden-fact-117">-</div></td><td style="font-weight: normal; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: White">
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    <td style="border-bottom: Black 1.5pt solid; font-weight: normal; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; font-weight: normal; text-align: right">(<ix:nonFraction contextRef="c192" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:DeferredOtherTaxExpenseBenefit" scale="0" sign="-" unitRef="usd" id="ixv-24410">1,664</ix:nonFraction></td><td style="padding-bottom: 1.5pt; font-weight: normal; text-align: left">)</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font-weight: normal; text-align: left; padding-bottom: 1.5pt">&#160;</td><td style="font-weight: normal; padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; font-weight: normal; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; font-weight: normal; text-align: right"><ix:nonFraction contextRef="c0" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:DeferredOtherTaxExpenseBenefit" scale="0" unitRef="usd" id="ixv-24411">89,602</ix:nonFraction></td><td style="padding-bottom: 1.5pt; font-weight: normal; text-align: left">&#160;</td><td style="font-weight: normal; padding-bottom: 1.5pt">&#160;</td>
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    <td style="border-bottom: Black 1.5pt solid; font-weight: normal; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; font-weight: normal; text-align: right">(<ix:nonFraction contextRef="c7" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:DeferredOtherTaxExpenseBenefit" scale="0" sign="-" unitRef="usd" id="ixv-24413">1,664</ix:nonFraction></td><td style="padding-bottom: 1.5pt; font-weight: normal; text-align: left">)</td></tr>
  <tr style="vertical-align: bottom; background-color: White">
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    <td style="border-bottom: Black 4pt double; font-weight: normal; text-align: left">$</td><td style="border-bottom: Black 4pt double; font-weight: normal; text-align: right"><ix:nonFraction contextRef="c0" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:IncomeTaxExpenseBenefit" scale="0" unitRef="usd" id="ixv-24414">343,707</ix:nonFraction></td><td style="padding-bottom: 4pt; font-weight: normal; text-align: left">&#160;</td><td style="font-weight: normal; padding-bottom: 4pt">&#160;</td>
    <td style="border-bottom: Black 4pt double; font-weight: normal; text-align: left">$</td><td style="border-bottom: Black 4pt double; font-weight: normal; text-align: right"><ix:nonFraction contextRef="c6" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:IncomeTaxExpenseBenefit" scale="0" unitRef="usd" id="ixv-24415">36,111</ix:nonFraction></td><td style="padding-bottom: 4pt; font-weight: normal; text-align: left">&#160;</td><td style="font-weight: normal; padding-bottom: 4pt">&#160;</td>
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</div><div>


</div><!-- Field: Page; Sequence: 168; Value: 1 --><div>
    </div><div style="margin-top: 12pt; margin-bottom: 6pt; border-bottom: Black 1.5pt solid"><p style="font: 10pt Times New Roman, Times, Serif; text-align: center; margin-top: 0pt; margin-bottom: 0pt">F-<!-- Field: Sequence; Type: Arabic; Name: PageNo -->26<!-- Field: /Sequence --></p></div><div>
    </div><div style="break-before: page; margin-top: 6pt; margin-bottom: 12pt"><p style="margin: 0pt">&#160;</p></div><div>
    </div><!-- Field: /Page --><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: left; background-color: transparent">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: left; background-color: transparent"><b>NOTE 10 &#8212;
TAXES (continued)</b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">&#160;</p><div>

</div><p style="text-align: left; font: normal 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><span style="font-size: 10pt"><b>(a) Corporate Income Taxes (&#8220;CIT&#8221;) (continued)</b></span></p><div>


</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: left; background-color: transparent">&#160;</p><div>

</div><ix:continuation continuedAt="_IncomeTaxDisclosureTextBlock-c0_cont_3" id="_IncomeTaxDisclosureTextBlock-c0_cont_2"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: left; background-color: transparent"><ix:nonNumeric contextRef="c0" continuedAt="_ScheduleOfDeferredTaxAssetsAndLiabilitiesTableTextBlock-c0_cont_1" escape="true" name="us-gaap:ScheduleOfDeferredTaxAssetsAndLiabilitiesTableTextBlock" id="ixv-24417">Deferred tax assets,
net are composed of the following:</ix:nonNumeric></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: left; background-color: transparent">&#160;</p>

<ix:continuation id="_ScheduleOfDeferredTaxAssetsAndLiabilitiesTableTextBlock-c0_cont_1"><table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font: 10pt Times New Roman, Times, Serif">
  <tr style="vertical-align: bottom">
    <td style="padding-left: 0.125in; text-indent: -0.125in; font-weight: normal; text-align: left">&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid">September&#160;30,<br/> 2023</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid">September&#160;30,<br/> 2022</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td></tr>
  <tr style="vertical-align: bottom">
    <td style="padding-left: 0.125in; text-indent: -0.125in; font-weight: normal; text-align: left">Deferred tax assets:</td><td style="font-weight: normal">&#160;</td>
    <td colspan="2" style="font-weight: normal; text-align: right">&#160;</td><td style="font-weight: normal">&#160;</td><td style="font-weight: normal">&#160;</td>
    <td colspan="2" style="font-weight: normal; text-align: right">&#160;</td><td style="font-weight: normal">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
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    <td style="width: 1%; font-weight: normal; text-align: left">$</td><td style="width: 9%; font-weight: normal; text-align: right"><ix:nonFraction contextRef="c2" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:DeferredTaxAssetsOperatingLossCarryforwards" scale="0" unitRef="usd" id="ixv-24418">5,049</ix:nonFraction></td><td style="width: 1%; font-weight: normal; text-align: left">&#160;</td><td style="width: 1%; font-weight: normal">&#160;</td>
    <td style="width: 1%; font-weight: normal; text-align: left">$</td><td style="width: 9%; font-weight: normal; text-align: right"><ix:nonFraction contextRef="c3" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:DeferredTaxAssetsOperatingLossCarryforwards" scale="0" unitRef="usd" id="ixv-24419">107,661</ix:nonFraction></td><td style="width: 1%; font-weight: normal; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: White">
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    <td style="font-weight: normal; text-align: left">&#160;</td><td style="font-weight: normal; text-align: right"><ix:nonFraction contextRef="c2" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:DeferredTaxAssetsInventory" scale="0" unitRef="usd" id="ixv-24420">144,106</ix:nonFraction></td><td style="font-weight: normal; text-align: left">&#160;</td><td style="font-weight: normal">&#160;</td>
    <td style="font-weight: normal; text-align: left">&#160;</td><td style="font-weight: normal; text-align: right"><ix:nonFraction contextRef="c3" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:DeferredTaxAssetsInventory" scale="0" unitRef="usd" id="ixv-24421">134,626</ix:nonFraction></td><td style="font-weight: normal; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="padding-left: 0.25in; text-indent: -0.125in; font-weight: normal; text-align: left; padding-bottom: 1.5pt">Allowance for
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    <td style="border-bottom: Black 1.5pt solid; font-weight: normal; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; font-weight: normal; text-align: right"><ix:nonFraction contextRef="c2" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:DeferredTaxAssetsTaxDeferredExpenseReservesAndAccrualsAllowanceForDoubtfulAccounts" scale="0" unitRef="usd" id="ixv-24422">19,008</ix:nonFraction></td><td style="padding-bottom: 1.5pt; font-weight: normal; text-align: left">&#160;</td><td style="font-weight: normal; padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; font-weight: normal; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; font-weight: normal; text-align: right"><ix:nonFraction contextRef="c3" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:DeferredTaxAssetsTaxDeferredExpenseReservesAndAccrualsAllowanceForDoubtfulAccounts" scale="0" unitRef="usd" id="ixv-24423">17,173</ix:nonFraction></td><td style="padding-bottom: 1.5pt; font-weight: normal; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td style="padding-left: 0.25in; text-indent: -0.125in; font-weight: normal; text-align: left">Total</td><td style="font-weight: normal">&#160;</td>
    <td style="font-weight: normal; text-align: left">&#160;</td><td style="font-weight: normal; text-align: right"><ix:nonFraction contextRef="c2" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:DeferredTaxAssetsGross" scale="0" unitRef="usd" id="ixv-24424">168,163</ix:nonFraction></td><td style="font-weight: normal; text-align: left">&#160;</td><td style="font-weight: normal">&#160;</td>
    <td style="font-weight: normal; text-align: left">&#160;</td><td style="font-weight: normal; text-align: right"><ix:nonFraction contextRef="c3" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:DeferredTaxAssetsGross" scale="0" unitRef="usd" id="ixv-24425">259,460</ix:nonFraction></td><td style="font-weight: normal; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="padding-left: 0.25in; text-indent: -0.125in; font-weight: normal; text-align: left; padding-bottom: 1.5pt">Valuation allowance</td><td style="font-weight: normal; padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; font-weight: normal; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; font-weight: normal; text-align: right">(<ix:nonFraction contextRef="c2" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:DeferredTaxAssetsValuationAllowance" scale="0" unitRef="usd" id="ixv-24426">15,688</ix:nonFraction></td><td style="padding-bottom: 1.5pt; font-weight: normal; text-align: left">)</td><td style="font-weight: normal; padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; font-weight: normal; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; font-weight: normal; text-align: right">(<ix:nonFraction contextRef="c3" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:DeferredTaxAssetsValuationAllowance" scale="0" unitRef="usd" id="ixv-24427">14,248</ix:nonFraction></td><td style="padding-bottom: 1.5pt; font-weight: normal; text-align: left">)</td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td style="padding-left: 0.125in; text-indent: -0.125in; font-weight: normal; text-align: left; padding-bottom: 4pt">Total deferred
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    <td style="border-bottom: Black 4pt double; font-weight: normal; text-align: left">$</td><td style="border-bottom: Black 4pt double; font-weight: normal; text-align: right"><ix:nonFraction contextRef="c2" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:DeferredTaxAssetsLiabilitiesNet" scale="0" unitRef="usd" id="ixv-24428">152,475</ix:nonFraction></td><td style="padding-bottom: 4pt; font-weight: normal; text-align: left">&#160;</td><td style="font-weight: normal; padding-bottom: 4pt">&#160;</td>
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<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent"><ix:nonNumeric contextRef="c0" continuedAt="cik0000183782_ScheduleOfMovementOfTheValuationAllowanceTableTextBlock-c0_cont_1" escape="true" name="cik0000183782:ScheduleOfMovementOfTheValuationAllowanceTableTextBlock" id="ixv-24430">Movement of the
valuation allowance:</ix:nonNumeric></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: left; background-color: transparent">&#160;</p>

<ix:continuation id="cik0000183782_ScheduleOfMovementOfTheValuationAllowanceTableTextBlock-c0_cont_1"><table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font: 10pt Times New Roman, Times, Serif">
  <tr style="vertical-align: bottom">
    <td style="font-weight: normal; text-align: left">&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid">September&#160;30, <br/> 2023</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid">September&#160;30, <br/> 2022</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
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  <tr style="vertical-align: bottom; background-color: White">
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<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">The Company periodically
evaluates the likelihood of the realization of deferred tax assets, and reduces the carrying amount of the deferred tax assets by a valuation
allowance to the extent it believes a portion will not be realized. Management considers new evidence, both positive and negative, that
could affect the Company&#8217;s future realization of deferred tax assets including its recent cumulative earnings experience, expectation
of future income, the carry forward periods available for tax reporting purposes and other relevant factors. The Company determined that
it is more likely than not its deferred tax assets could not be realized due to uncertainty on future earnings in Zhongjin Jing&#8217;ao.
The Company provided a <ix:nonFraction contextRef="c184" decimals="2" format="ixt:num-dot-decimal" name="cik0000183782:DeferredTaxAssetsPercentage" scale="-2" unitRef="pure" id="ixv-24439">100</ix:nonFraction>% allowance for its deferred tax assets of Zhongjin Jing&#8217;ao as of September 30, 2023.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: left; background-color: transparent">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent"><ix:nonNumeric contextRef="c0" continuedAt="_ScheduleOfEffectiveIncomeTaxRateReconciliationTableTextBlock-c0_cont_1" escape="true" name="us-gaap:ScheduleOfEffectiveIncomeTaxRateReconciliationTableTextBlock" id="ixv-24440">The following
table reconciles the China statutory rates to the Company&#8217;s effective tax rate for the years ended September 30, 2023, 2022 and
2021:</ix:nonNumeric></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">&#160;</p>

<ix:continuation id="_ScheduleOfEffectiveIncomeTaxRateReconciliationTableTextBlock-c0_cont_1"><table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font: 10pt Times New Roman, Times, Serif">
  <tr style="vertical-align: bottom">
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  <tr style="vertical-align: bottom">
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  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
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  <tr style="vertical-align: bottom; background-color: White">
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  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font-weight: normal; text-align: left">Non-PRC entity not subject PRC income tax</td><td style="font-weight: normal">&#160;</td>
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    <td style="font-weight: normal; text-align: left">&#160;</td><td style="font-weight: normal; text-align: right"><div style="-sec-ix-hidden: hidden-fact-118">-</div></td><td style="font-weight: normal; text-align: left">&#160;</td><td style="font-weight: normal">&#160;</td>
    <td style="font-weight: normal; text-align: left">&#160;</td><td style="font-weight: normal; text-align: right"><div style="-sec-ix-hidden: hidden-fact-119">-</div></td><td style="font-weight: normal; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td style="font-weight: normal; text-align: left; padding-bottom: 1.5pt">Change in valuation allowance</td><td style="font-weight: normal; padding-bottom: 1.5pt">&#160;</td>
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  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font-weight: normal; text-align: left; padding-bottom: 4pt">Effective tax rate</td><td style="font-weight: normal; padding-bottom: 4pt">&#160;</td>
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  </table></ix:continuation>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">The Company continually
evaluates expiring statutes of limitations, audits, proposed settlements, changes in tax law and new authoritative rulings. As of September
30, 2023, all of the Company&#8217;s tax returns of its PRC Subsidiaries remain open for statutory examination by PRC tax authorities.</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: left; background-color: transparent">&#160;</p></ix:continuation><div>

</div><div>


</div><!-- Field: Page; Sequence: 169; Value: 1 --><div>
    </div><div style="margin-top: 12pt; margin-bottom: 6pt; border-bottom: Black 1.5pt solid"><p style="font: 10pt Times New Roman, Times, Serif; text-align: center; margin-top: 0pt; margin-bottom: 0pt">F-<!-- Field: Sequence; Type: Arabic; Name: PageNo -->27<!-- Field: /Sequence --></p></div><div>
    </div><div style="break-before: page; margin-top: 6pt; margin-bottom: 12pt"><p style="margin: 0pt">&#160;</p></div><div>
    </div><!-- Field: /Page --><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: left; background-color: transparent">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: left; background-color: transparent"><b>NOTE 10 &#8212;
TAXES (continued)</b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: left; background-color: transparent">&#160;</p><div>

</div><ix:continuation id="_IncomeTaxDisclosureTextBlock-c0_cont_3"><p style="text-align: left; font: normal 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><span style="font-size: 10pt"><b>(b) Taxes payable</b></span></p>


<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: left; background-color: transparent"><b>&#160;</b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: left; background-color: transparent"><ix:nonNumeric contextRef="c0" continuedAt="_ScheduleOfDividendsPayableTextBlock-c0_cont_1" escape="true" name="us-gaap:ScheduleOfDividendsPayableTextBlock" id="ixv-24460">Taxes payable consist
of the following:</ix:nonNumeric></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: left; background-color: transparent">&#160;</p>

<ix:continuation id="_ScheduleOfDividendsPayableTextBlock-c0_cont_1"><table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font: 10pt Times New Roman, Times, Serif">
  <tr style="vertical-align: bottom">
    <td style="font-weight: normal; text-align: left">&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
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    <td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid">September&#160;30, <br/> 2022</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
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    <td style="width: 1%; font-weight: normal; text-align: left">$</td><td style="width: 9%; font-weight: normal; text-align: right"><ix:nonFraction contextRef="c2" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:AccruedIncomeTaxesCurrent" scale="0" unitRef="usd" id="ixv-24461">263,131</ix:nonFraction></td><td style="width: 1%; font-weight: normal; text-align: left">&#160;</td><td style="width: 1%; font-weight: normal">&#160;</td>
    <td style="width: 1%; font-weight: normal; text-align: left">$</td><td style="width: 9%; font-weight: normal; text-align: right"><ix:nonFraction contextRef="c3" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:AccruedIncomeTaxesCurrent" scale="0" unitRef="usd" id="ixv-24462">170,887</ix:nonFraction></td><td style="width: 1%; font-weight: normal; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: White">
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  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
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    <td style="border-bottom: Black 1.5pt solid; font-weight: normal; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; font-weight: normal; text-align: right"><ix:nonFraction contextRef="c3" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:AccrualForTaxesOtherThanIncomeTaxesCurrent" scale="0" unitRef="usd" id="ixv-24466">24,729</ix:nonFraction></td><td style="padding-bottom: 1.5pt; font-weight: normal; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: White">
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  </table></ix:continuation></ix:continuation><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: left; background-color: transparent">&#160;</p><div>

</div><ix:nonNumeric contextRef="c0" escape="true" name="us-gaap:ConcentrationRiskDisclosureTextBlock" id="ixv-22522"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: left; background-color: transparent"><b>NOTE 11 &#8212;
CONCENTRATIONS</b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent"><b>&#160;</b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">A majority of
the Company&#8217;s revenue and expense transactions are denominated in RMB and a significant portion of the Company&#8217;s assets and
liabilities are denominated in RMB. RMB is not freely convertible into foreign currencies. In the PRC, foreign exchange transactions
are required by law to be transacted only by authorized financial institutions at exchange rates set by the People&#8217;s Bank of China
(&#8220;PBOC&#8221;). Remittances in currencies other than RMB may require certain supporting documentation in order to effect the remittance.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">As of September
30, 2023 and 2022, $<ix:nonFraction contextRef="c0" decimals="0" format="ixt:num-dot-decimal" name="cik0000183782:CashDepositsWithFinancialInstitutionsOutside" scale="0" unitRef="usd" id="ixv-24469">1,363,617</ix:nonFraction> and $<span style="-sec-ix-hidden: hidden-fact-120">nil</span> of the Company&#8217;s cash was deposited at financial institutions outside of PRC, $<ix:nonFraction contextRef="c0" decimals="0" format="ixt:num-dot-decimal" name="cik0000183782:CashDepositsWithFinancialInstitutions" scale="0" unitRef="usd" id="ixv-24470">5,561,070</ix:nonFraction>
and $<ix:nonFraction contextRef="c6" decimals="0" format="ixt:num-dot-decimal" name="cik0000183782:CashDepositsWithFinancialInstitutions" scale="0" unitRef="usd" id="ixv-24471">4,785,389</ix:nonFraction> of the Company&#8217;s cash was on deposit at financial institutions in mainland China, and $<ix:nonFraction contextRef="c169" decimals="0" format="ixt:num-dot-decimal" name="cik0000183782:CashDepositsWithFinancialInstitutions" scale="0" unitRef="usd" id="ixv-24472">108</ix:nonFraction> and $<span style="-sec-ix-hidden: hidden-fact-121">nil</span> of the Company&#8217;s
cash was on deposit at financial institutions in Hong Kong. None of the Company cash deposited at financial institutions maintain insurance
to cover bank deposits in the event of bank failure. However, the Company has not experienced any losses in such accounts and believes
it is not exposed to any risks on its cash on bank accounts. For the years ended September 30, 2023, 2022 and 2021, the Company&#8217;s
substantial assets were located in the PRC and all of the Company&#8217;s revenues were derived from its subsidiaries located in the
PRC.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">For the years
ended September 30, 2023, 2022 and 2021, one customer accounted for approximately <ix:nonFraction contextRef="c193" decimals="3" format="ixt:num-dot-decimal" name="us-gaap:ConcentrationRiskPercentage1" scale="-2" unitRef="pure" id="ixv-24473">69.8</ix:nonFraction>%, <ix:nonFraction contextRef="c194" decimals="3" format="ixt:num-dot-decimal" name="us-gaap:ConcentrationRiskPercentage1" scale="-2" unitRef="pure" id="ixv-24474">73.0</ix:nonFraction>% and <ix:nonFraction contextRef="c195" decimals="3" format="ixt:num-dot-decimal" name="us-gaap:ConcentrationRiskPercentage1" scale="-2" unitRef="pure" id="ixv-24475">78.2</ix:nonFraction>% of the Company&#8217;s total
revenue. Sales to the subsidiaries of this customer accounted for approximately <ix:nonFraction contextRef="c196" decimals="3" format="ixt:num-dot-decimal" name="us-gaap:ConcentrationRiskPercentage1" scale="-2" unitRef="pure" id="ixv-24476">8.4</ix:nonFraction>%, <ix:nonFraction contextRef="c197" decimals="3" format="ixt:num-dot-decimal" name="us-gaap:ConcentrationRiskPercentage1" scale="-2" unitRef="pure" id="ixv-24477">7.5</ix:nonFraction>% and <ix:nonFraction contextRef="c198" decimals="3" format="ixt:num-dot-decimal" name="us-gaap:ConcentrationRiskPercentage1" scale="-2" unitRef="pure" id="ixv-24478">5.0</ix:nonFraction>% of the Company&#8217;s total revenue
for the years ended September 30, 2023, 2022 and 2021, respectively. In aggregate, sales to this customer and its subsidiaries represent
approximately <ix:nonFraction contextRef="c199" decimals="3" format="ixt:num-dot-decimal" name="us-gaap:ConcentrationRiskPercentage1" scale="-2" unitRef="pure" id="ixv-24479">78.2</ix:nonFraction>%, <ix:nonFraction contextRef="c200" decimals="3" format="ixt:num-dot-decimal" name="us-gaap:ConcentrationRiskPercentage1" scale="-2" unitRef="pure" id="ixv-24480">80.5</ix:nonFraction>% and <ix:nonFraction contextRef="c201" decimals="3" format="ixt:num-dot-decimal" name="us-gaap:ConcentrationRiskPercentage1" scale="-2" unitRef="pure" id="ixv-24481">83.2</ix:nonFraction>% of the Company&#8217;s total revenue for the years ended September 30, 2023, 2022 and 2021, respectively.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">As of September
30, 2023 and 2022, one customer accounted for <ix:nonFraction contextRef="c202" decimals="3" format="ixt:num-dot-decimal" name="us-gaap:ConcentrationRiskPercentage1" scale="-2" unitRef="pure" id="ixv-24482">53.1</ix:nonFraction>% and <ix:nonFraction contextRef="c203" decimals="3" format="ixt:num-dot-decimal" name="us-gaap:ConcentrationRiskPercentage1" scale="-2" unitRef="pure" id="ixv-24483">72.4</ix:nonFraction>%of the accounts receivable balance, respectively.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">For the years
ended September 30, 2023 and 2022, no supplier accounted for more than <ix:nonFraction contextRef="c204" decimals="2" format="ixt:num-dot-decimal" name="us-gaap:ConcentrationRiskPercentage1" scale="-2" unitRef="pure" id="ixv-24484"><ix:nonFraction contextRef="c205" decimals="2" format="ixt:num-dot-decimal" name="us-gaap:ConcentrationRiskPercentage1" scale="-2" unitRef="pure" id="ixv-24485">10</ix:nonFraction></ix:nonFraction>% of the Company&#8217;s total purchases, respectively. For
the year ended September 30, 2021 one supplier accounted for <ix:nonFraction contextRef="c206" decimals="3" format="ixt:num-dot-decimal" name="us-gaap:ConcentrationRiskPercentage1" scale="-2" unitRef="pure" id="ixv-24486">15.7</ix:nonFraction>% of the Company&#8217;s total purchases.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">As of September
30, 2023 and 2022, one supplier accounted for <ix:nonFraction contextRef="c207" decimals="3" format="ixt:num-dot-decimal" name="us-gaap:ConcentrationRiskPercentage1" scale="-2" unitRef="pure" id="ixv-24487">10.5</ix:nonFraction>% and <ix:nonFraction contextRef="c208" decimals="3" format="ixt:num-dot-decimal" name="us-gaap:ConcentrationRiskPercentage1" scale="-2" unitRef="pure" id="ixv-24488">10.7</ix:nonFraction>% of the accounts payable balance, respectively.</p></ix:nonNumeric><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent"><b>&#160;</b></p><div>


</div><!-- Field: Page; Sequence: 170; Value: 1 --><div>
    </div><div style="margin-top: 12pt; margin-bottom: 6pt; border-bottom: Black 1.5pt solid"><p style="font: 10pt Times New Roman, Times, Serif; text-align: center; margin-top: 0pt; margin-bottom: 0pt">F-<!-- Field: Sequence; Type: Arabic; Name: PageNo -->28<!-- Field: /Sequence --></p></div><div>
    </div><div style="break-before: page; margin-top: 6pt; margin-bottom: 12pt"><p style="margin: 0pt">&#160;</p></div><div>
    </div><!-- Field: /Page --><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: left; background-color: transparent"><b>&#160;</b></p><div>

</div><ix:nonNumeric contextRef="c0" escape="true" name="us-gaap:StockholdersEquityNoteDisclosureTextBlock" id="ixv-22555"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent"><b>NOTE 12 &#8212;
SHAREHOLDERS&#8217; EQUITY</b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent"><b><i>&#160;</i></b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent"><b><i>Ordinary
Shares</i></b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0in; background-color: transparent"><b>&#160;</b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">On February 8, 2024, the Company formally executed
a forward stock split of its ordinary shares at a ratio of one pre-split ordinary share to <ix:nonFraction contextRef="c209" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:StockholdersEquityNoteStockSplitConversionRatio1" scale="0" unitRef="pure" id="ixv-24489">20</ix:nonFraction> post-split ordinary shares. After the stock
split, the authorized number of ordinary shares became <ix:nonFraction contextRef="c210" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:CommonStockSharesAuthorized" scale="0" unitRef="shares" id="ixv-24490">1,000,000,000</ix:nonFraction>, increased from <ix:nonFraction contextRef="c209" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:EquityFairValueAdjustment" scale="0" unitRef="usd" id="ixv-24491">50,000,000</ix:nonFraction> pre-split shares. The par value changed
from $<ix:nonFraction contextRef="c211" decimals="3" format="ixt:num-dot-decimal" name="us-gaap:CommonStockParOrStatedValuePerShare" scale="0" unitRef="usdPershares" id="ixv-24492">0.001</ix:nonFraction> to $<ix:nonFraction contextRef="c212" decimals="5" format="ixt:num-dot-decimal" name="us-gaap:CommonStockParOrStatedValuePerShare" scale="0" unitRef="usdPershares" id="ixv-24493">0.00005</ix:nonFraction> accordingly. The number of shares and per share data are presented herein have been retroactively adjusted to
give effect to the stock split.</p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">Upon the incorporation
of the Company, <ix:nonFraction contextRef="c213" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:CommonStockSharesIssued" scale="0" unitRef="shares" id="ixv-24494">400,000,000</ix:nonFraction> ordinary shares were issued. On October 28, 2022, the original shareholders of the Company surrendered <ix:nonFraction contextRef="c214" decimals="0" format="ixt:num-dot-decimal" name="cik0000183782:OrdinarySharesSurrendered" scale="0" unitRef="shares" id="ixv-24495">265,000,000</ix:nonFraction>
ordinary shares for no consideration. As a result, on a retrospective basis, <ix:nonFraction contextRef="c215" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:CommonStockSharesIssued" scale="0" unitRef="shares" id="ixv-24496"><ix:nonFraction contextRef="c216" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:CommonStockSharesIssued" scale="0" unitRef="shares" id="ixv-24497"><ix:nonFraction contextRef="c215" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:CommonStockSharesOutstanding" scale="0" unitRef="shares" id="ixv-24498"><ix:nonFraction contextRef="c216" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:CommonStockSharesOutstanding" scale="0" unitRef="shares" id="ixv-24499">135,000,000</ix:nonFraction></ix:nonFraction></ix:nonFraction></ix:nonFraction> ordinary shares were issued and outstanding
as of September 30, 2022 and 2021.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent"><b><i>Initial
Public Offering</i></b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent"><b>&#160;</b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">On March 30, 2023,
the Company closed its initial public offering (the &#8220;Offering&#8221;) of <ix:nonFraction contextRef="c217" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:StockIssuedDuringPeriodSharesOther" scale="0" unitRef="shares" id="ixv-24500">20,000,000</ix:nonFraction> ordinary shares at a public offering price
of $<ix:nonFraction contextRef="c218" decimals="1" format="ixt:num-dot-decimal" name="us-gaap:SaleOfStockPricePerShare" scale="0" unitRef="usdPershares" id="ixv-24501">0.4</ix:nonFraction> per share for total gross proceeds of $<ix:nonFraction contextRef="c219" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:SaleLeasebackTransactionGrossProceedsInvestingActivities" scale="0" unitRef="usd" id="ixv-24502">8,000,000</ix:nonFraction> before deducting underwriting discounts and offering expenses. Net proceeds
of the Company&#8217;s Offering were approximately $<ix:nonFraction contextRef="c219" decimals="-5" format="ixt:num-dot-decimal" name="us-gaap:ProceedsFromDebtNetOfIssuanceCosts" scale="6" unitRef="usd" id="ixv-24503">6.8</ix:nonFraction> million. In addition, the Company granted the underwriters a <ix:nonNumeric contextRef="c219" format="ixt-sec:durday" name="cik0000183782:GrantedUnderwritersOptionToPurchasePeriod" id="ixv-24504">45</ix:nonNumeric>-day option to
purchase up to an additional <ix:nonFraction contextRef="c219" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:StockIssuedDuringPeriodSharesOther" scale="0" unitRef="shares" id="ixv-24505">3,000,000</ix:nonFraction> ordinary shares at the public offering price, less underwriting discounts, to cover over-allotment,
if any. On April 6, 2023, the underwriter partially exercised the over-allotment option to purchase an additional <ix:nonFraction contextRef="c220" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:StockIssuedDuringPeriodSharesOther" scale="0" unitRef="shares" id="ixv-24506">947,100</ix:nonFraction> ordinary shares
for total gross proceeds of $<ix:nonFraction contextRef="c221" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:SaleLeasebackTransactionGrossProceedsInvestingActivities" scale="0" unitRef="usd" id="ixv-24507">378,840</ix:nonFraction> before deducting underwriting discounts and commissions. As of May 14, 2023, the remaining options
were expired. The Company&#8217;s ordinary shares began trading on the Nasdaq Capital Market under the symbol &#8220;ZJYL&#8221; on March
28, 2023.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent"><b><i>&#160;</i></b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent"><b><i>Statutory
reserve and restricted net assets</i></b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent"><b><i>&#160;</i></b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">The Company&#8217;s
PRC subsidiary, VIE and VIE&#8217;s subsidiaries are restricted in their ability to transfer a portion of their net assets to the Company.
The payment of dividends by entities organized in China is subject to limitations, procedures and formalities. Regulations in the PRC
currently permit payment of dividends only out of accumulated profits as determined in accordance with accounting standards and regulations
in China.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">The Company is
required to make appropriations to certain reserve funds, comprising the statutory surplus reserve and the discretionary surplus reserve,
based on after-tax net income determined in accordance with generally accepted accounting principles of the PRC (&#8220;PRC GAAP&#8221;).
Appropriations to the statutory surplus reserve are required to be at least <ix:nonFraction contextRef="c0" decimals="2" format="ixt:num-dot-decimal" name="cik0000183782:StatutorySurplusPercentage" scale="-2" unitRef="pure" id="ixv-24508">10</ix:nonFraction>% of the after-tax net income determined in accordance
with PRC GAAP until the reserve is equal to <ix:nonFraction contextRef="c0" decimals="2" format="ixt:num-dot-decimal" name="cik0000183782:ReserveEqualPercentage" scale="-2" unitRef="pure" id="ixv-24509">50</ix:nonFraction>% of the entity&#8217;s registered capital. Appropriations to the discretionary surplus
reserve are made at the discretion of the Board of Directors. The statutory reserve may be applied against prior year losses, if any,
and may be used for general business expansion and production or increase in registered capital, but are not distributable as cash dividends.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">Relevant PRC laws
and regulations restrict the Company&#8217;s PRC subsidiary, VIE and VIE&#8217;s subsidiaries from transferring a portion of their net
assets, equivalent to their statutory reserves and their share capital, to the Company&#8217;s shareholders in the form of loans, advances
or cash dividends. Only PRC entities&#8217; accumulated profits may be distributed as dividends to the Company&#8217;s shareholders without
the consent of a third party. As of September 30, 2023 and 2022, the restricted amounts as determined pursuant to PRC statutory laws
totaled $<ix:nonFraction contextRef="c2" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:RestrictedCash" scale="0" unitRef="usd" id="ixv-24510">2,010,890</ix:nonFraction> and $<ix:nonFraction contextRef="c3" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:RestrictedCash" scale="0" unitRef="usd" id="ixv-24511">1,651,422</ix:nonFraction>, respectively, and total restricted net assets amounted to $<ix:nonFraction contextRef="c0" decimals="0" format="ixt:num-dot-decimal" name="cik0000183782:RestrictedNetAssets" scale="0" unitRef="usd" id="ixv-24512">2,097,449</ix:nonFraction> and $<ix:nonFraction contextRef="c6" decimals="0" format="ixt:num-dot-decimal" name="cik0000183782:RestrictedNetAssets" scale="0" unitRef="usd" id="ixv-24513">1,737,982</ix:nonFraction>, respectively.</p></ix:nonNumeric><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent"><b>&#160;</b></p><div>


</div><!-- Field: Page; Sequence: 171; Value: 1 --><div>
    </div><div style="margin-top: 12pt; margin-bottom: 6pt; border-bottom: Black 1.5pt solid"><p style="font: 10pt Times New Roman, Times, Serif; text-align: center; margin-top: 0pt; margin-bottom: 0pt">F-<!-- Field: Sequence; Type: Arabic; Name: PageNo -->29<!-- Field: /Sequence --></p></div><div>
    </div><div style="break-before: page; margin-top: 6pt; margin-bottom: 12pt"><p style="margin: 0pt">&#160;</p></div><div>
    </div><!-- Field: /Page --><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: left; background-color: transparent"><b>&#160;</b></p><div>

</div><ix:nonNumeric contextRef="c0" escape="true" name="us-gaap:CommitmentsAndContingenciesDisclosureTextBlock" id="ixv-22605"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent"><b>NOTE 13 &#8212;
COMMITMENTS AND CONTINGENCIES</b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent"><b>&#160;</b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: left; background-color: transparent"><b><i>Contingencies</i></b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent"><b><i>&#160;</i></b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">From time to time,
the Company is a party to various legal actions arising in the ordinary course of business. The Company accrues costs associated with
these matters when they become probable and the amount can be reasonably estimated. Legal costs incurred in connection with loss contingencies
are expensed as incurred. The Company&#8217;s management does not expect any liability from the disposition of such claims and litigation
individually or in the aggregate to have a material adverse impact on the Company&#8217;s consolidated financial position, results of
operations and cash flows. The Company currently does not have any material legal proceedings.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">&#160;</p>

<p style="font: bold 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white"><i>Lease commitment</i></p>

<p style="font: bold 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white">&#160;</p>

<p style="font: bold 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white"><span style="font-style: normal; font-weight: normal">The
Company&#8217;s VIE&#8217;s subsidiary Taizhou Zhongjin, leases a factory building as the manufacturing plant and administrative office
and it also leases apartments as dormitories for its workers, and Changzhou Zhongjin leases apartments as dormitories for its workers,
and Zhongjin Jing&#8217;ao leases an office as an administrative office. These non-cancelable operating lease agreements have various
expiration dates between 2022 and 2037. On April 20, 2014, Taizhou Zhongjin signed a lease agreement with the landlord to lease a factory
building for <ix:nonNumeric contextRef="c222" format="ixt-sec:duryear" name="us-gaap:LesseeOperatingLeaseTermOfContract" id="ixv-24514">20</ix:nonNumeric> years, with annual rent of approximately $<ix:nonFraction contextRef="c223" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:OperatingLeasePayments" scale="0" unitRef="usd" id="ixv-24515">39,000</ix:nonFraction> (RMB <ix:nonFraction contextRef="c223" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:OperatingLeasePayments" scale="0" unitRef="cny" id="ixv-24516">250,000</ix:nonFraction>). Taizhou Zhongjin invested a total of approximately $<ix:nonFraction contextRef="c224" decimals="-4" format="ixt:num-dot-decimal" name="us-gaap:OperatingLeasePayments" scale="6" unitRef="usd" id="ixv-24517">0.79</ix:nonFraction>
million (RMB <ix:nonFraction contextRef="c224" decimals="-6" format="ixt:num-dot-decimal" name="us-gaap:OperatingLeasePayments" scale="6" unitRef="cny" id="ixv-24518">5</ix:nonFraction> million) in leasehold improvements to the leased factory. Pursuant to the lease agreement, the annual rent expense was
waived by the landlord to offset against the leasehold improvements until the end of the lease.</span></p>

<p style="font: bold 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white">&#160;</p>

<p style="font: bold 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white"><span style="font-style: normal; font-weight: normal">Rent
expense for the years ended September 30, 2023, 2022 and 2021 was $<ix:nonFraction contextRef="c0" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:OperatingLeasePayments" scale="0" unitRef="usd" id="ixv-24519">24,099</ix:nonFraction>, $<ix:nonFraction contextRef="c6" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:OperatingLeasePayments" scale="0" unitRef="usd" id="ixv-24520">74,536</ix:nonFraction> and $<ix:nonFraction contextRef="c7" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:OperatingLeasePayments" scale="0" unitRef="usd" id="ixv-24521">82,906</ix:nonFraction>, respectively.</span></p>

<p style="font: bold 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white">&#160;</p>

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30, 2023, the Company was obligated under operating leases for minimum rentals as follows:</ix:nonNumeric></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">&#160;</p>

<ix:continuation id="_LesseeOperatingLeaseLiabilityMaturityTableTextBlock-c0_cont_1"><table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font: 10pt Times New Roman, Times, Serif">
  <tr style="vertical-align: bottom">
    <td style="font-weight: bold; text-align: left; border-bottom: Black 1.5pt solid">For&#160;the&#160;Twelve&#160;Months&#160;Ending
    September 30,</td><td style="font-weight: normal; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="font-weight: normal; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt; font-weight: normal">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="width: 88%; font-weight: normal; text-align: left">2024</td><td style="width: 1%; font-weight: normal">&#160;</td>
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  <tr style="vertical-align: bottom; background-color: White">
    <td style="font-weight: normal; text-align: left">2025</td><td style="font-weight: normal">&#160;</td>
    <td style="font-weight: normal; text-align: left">&#160;</td><td style="font-weight: normal; text-align: right"><ix:nonFraction contextRef="c2" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:LesseeOperatingLeaseLiabilityPaymentsDueYearTwo" scale="0" unitRef="usd" id="ixv-24524">165</ix:nonFraction></td><td style="font-weight: normal; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font-weight: normal; text-align: left">2026</td><td style="font-weight: normal">&#160;</td>
    <td style="font-weight: normal; text-align: left">&#160;</td><td style="font-weight: normal; text-align: right"><ix:nonFraction contextRef="c2" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:LesseeOperatingLeaseLiabilityPaymentsDueYearThree" scale="0" unitRef="usd" id="ixv-24525">165</ix:nonFraction></td><td style="font-weight: normal; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td style="font-weight: normal; text-align: left">2027</td><td style="font-weight: normal">&#160;</td>
    <td style="font-weight: normal; text-align: left">&#160;</td><td style="font-weight: normal; text-align: right"><ix:nonFraction contextRef="c2" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:LesseeOperatingLeaseLiabilityPaymentsDueYearFour" scale="0" unitRef="usd" id="ixv-24526">165</ix:nonFraction></td><td style="font-weight: normal; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font-weight: normal; text-align: left">2028</td><td style="font-weight: normal">&#160;</td>
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  <tr style="vertical-align: bottom; background-color: White">
    <td style="font-weight: normal; text-align: left; padding-bottom: 1.5pt">Thereafter</td><td style="font-weight: normal; padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; font-weight: normal; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; font-weight: normal; text-align: right"><ix:nonFraction contextRef="c2" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:LesseeOperatingLeaseLiabilityPaymentsDueAfterYearFive" scale="0" unitRef="usd" id="ixv-24528">1,522</ix:nonFraction></td><td style="padding-bottom: 1.5pt; font-weight: normal; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font-weight: normal; text-align: left; padding-bottom: 4pt">&#160;</td><td style="font-weight: normal; padding-bottom: 4pt">&#160;</td>
    <td style="border-bottom: Black 4pt double; font-weight: normal; text-align: left">$</td><td style="border-bottom: Black 4pt double; font-weight: normal; text-align: right"><ix:nonFraction contextRef="c2" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:LesseeOperatingLeaseLiabilityPaymentsDue" scale="0" unitRef="usd" id="ixv-24529">7,118</ix:nonFraction></td><td style="padding-bottom: 4pt; font-weight: normal; text-align: left">&#160;</td></tr>
  </table></ix:continuation></ix:nonNumeric><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">&#160;</p><div>

</div><ix:nonNumeric contextRef="c0" escape="true" name="us-gaap:SegmentReportingDisclosureTextBlock" id="ixv-22681"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent"><b>NOTE 14 &#8212;
SEGMENT REPORTING</b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent"><b>&#160;</b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">An operating segment
is a component of the Company that engages in business activities from which it may earn revenues and incur expenses, and is identified
on the basis of the internal financial reports that are provided to and regularly reviewed by the Company&#8217;s chief operating decision
maker in order to allocate resources and assess performance of the segment.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">The management
of the Company concludes that it has only <ix:nonFraction contextRef="c0" decimals="0" format="ixt-sec:numwordsen" name="us-gaap:NumberOfReportableSegments" scale="0" unitRef="pure" id="ixv-24530">one</ix:nonFraction> reporting segment. The Company designs and manufactures quality wheelchair and other living
aids products. The Company&#8217;s products have similar economic characteristics with respect to raw materials, vendors, marketing and
promotions, customers and methods of distribution. The Company&#8217;s chief operating decision maker has been identified as the Chief
Executive Officer, who reviews consolidated results when making decisions about allocating resources and assessing performance of the
Company, rather than by product types or geographic area; hence the Company has only <ix:nonFraction contextRef="c225" decimals="0" format="ixt-sec:numwordsen" name="us-gaap:NumberOfReportableSegments" scale="0" unitRef="pure" id="ixv-24531">one</ix:nonFraction> reporting segment.</p></ix:nonNumeric><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: left; background-color: transparent">&#160;</p><div>


</div><!-- Field: Page; Sequence: 172; Value: 1 --><div>
    </div><div style="margin-top: 12pt; margin-bottom: 6pt; border-bottom: Black 1.5pt solid"><p style="font: 10pt Times New Roman, Times, Serif; text-align: center; margin-top: 0pt; margin-bottom: 0pt">F-<!-- Field: Sequence; Type: Arabic; Name: PageNo -->30<!-- Field: /Sequence --></p></div><div>
    </div><div style="break-before: page; margin-top: 6pt; margin-bottom: 12pt"><p style="margin: 0pt">&#160;</p></div><div>
    </div><!-- Field: /Page --><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: left; background-color: transparent"><b>&#160;</b></p><div>

</div><ix:nonNumeric contextRef="c0" continuedAt="_SubsequentEventsTextBlock-c0_cont_1" escape="true" name="us-gaap:SubsequentEventsTextBlock" id="ixv-22703"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent"><b>NOTE 15 &#8212;
SUBSEQUENT EVENTS</b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent"><b><i>Communications
with Nasdaq</i></b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">On September 25,
2023, the Company received a letter from Listing Qualifications Department of the Nasdaq Stock Market (the &#8220;Nasdaq&#8221;) indicating
that the Company was not in compliance with Listing Rule 5550(a)(3), which requires the Company to have at least 30 public holders for
continued listing. On December 18, 2023, the Company received a letter (the &#8220;Delisting Letter&#8221;) from Nasdaq notifying the
Company that it had failed to provide a detailed plan to support a decision for further time for compliance. Additionally, upon subsequent
review of the allocation of shares issued in the Company&#8217;s initial public offering, Nasdaq staff has determined that the Company
did not meet the 300 Round Lot Holder requirement for initial listing on the Nasdaq Capital Market. In that regard, Nasdaq staff has
determined to initiate procedures to delist the Company&#8217;s securities from Nasdaq. Unless the Company requests an appeal of that
determination, trading of the Company&#8217;s ordinary shares will be suspended at the opening of business on December 28, 2023.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">The Company submitted
a request for a hearing before the Nasdaq Hearings Panel (the &#8220;Panel&#8221;). On December 20, 2023, the Company received a letter
from Nasdaq indicating that the delisting action has been stayed, pending a final written decision by the Panel. The hearing before the
Panel (the &#8220;Hearing&#8221;) was scheduled on March 14, 2024.&#160;After reviewing the Company&#8217;s prehearing submission, Nasdaq
subsequently informed the Company on February 29, 2024 that it has regained compliance with the Nasdaq Listing Rule 5550(a)(3).</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">On March 28, 2024,
the Company received a hearing decision letter from Nasdaq stating that the Panel has granted the Company&#8217;s request for continued
listing on The Nasdaq Stock Market, subject to the condition that the Company files its annual report on Form 20-F for fiscal year 2023
(the &#8220;Annual Report&#8221;) with the SEC on or before May 20, 2024 (the &#8220;Extension Period&#8221;).</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent"><b>&#160;</b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent"><b><i>Subsequent
financing</i></b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">In December 2023,
the Company issued <ix:nonFraction contextRef="c226" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:SharesIssued" scale="0" unitRef="shares" id="ixv-24532">600,000</ix:nonFraction> ordinary shares at $<ix:nonFraction contextRef="c226" decimals="2" format="ixt:num-dot-decimal" name="us-gaap:SharesIssuedPricePerShare" scale="0" unitRef="usdPershares" id="ixv-24533">0.52</ix:nonFraction> per share and received aggregate gross proceeds of $<ix:nonFraction contextRef="c227" decimals="0" format="ixt:num-dot-decimal" name="cik0000183782:AggregateGrossProceeds" scale="0" unitRef="usd" id="ixv-24534">312,000</ix:nonFraction>.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">On January 3,
2024, Changzhou Zhongjin entered into a loan agreement with China Merchants Bank to borrow approximately $<ix:nonFraction contextRef="c228" decimals="0" format="ixt:num-dot-decimal" name="cik0000183782:WorkingCapital" scale="0" unitRef="usd" id="ixv-24535">1,371,000</ix:nonFraction> (RMB <ix:nonFraction contextRef="c228" decimals="-5" format="ixt:num-dot-decimal" name="cik0000183782:WorkingCapital" scale="6" unitRef="cny" id="ixv-24536">10.0</ix:nonFraction> million)
as working capital. The loan has a fixed interest rate of <ix:nonFraction contextRef="c229" decimals="4" format="ixt:num-dot-decimal" name="us-gaap:InvestmentInterestRate" scale="-2" unitRef="pure" id="ixv-24537">2.80</ix:nonFraction>% per annum and matures in <ix:nonNumeric contextRef="c230" format="ixt-sec:durwordsen" name="cik0000183782:LoanMaturesTerm" id="ixv-24538">one year</ix:nonNumeric>. In addition, the Company&#8217;s major
shareholder Mr. Erqi Wang, signed a maximum guarantee agreement with China Merchants Bank to provide personal credit guarantees for the
loan.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">On January 3,
2024, Changzhou Zhongjin entered into a loan agreement with Agricultural Bank of China to borrow approximately $<ix:nonFraction contextRef="c231" decimals="0" format="ixt:num-dot-decimal" name="cik0000183782:WorkingCapital" scale="0" unitRef="usd" id="ixv-24539">2,728,000</ix:nonFraction> (RMB <ix:nonFraction contextRef="c231" decimals="-5" format="ixt:num-dot-decimal" name="cik0000183782:WorkingCapital" scale="6" unitRef="cny" id="ixv-24540">19.9</ix:nonFraction> million)
as working capital. The loan has a fixed interest rate of <ix:nonFraction contextRef="c232" decimals="4" format="ixt:num-dot-decimal" name="us-gaap:InvestmentInterestRate" scale="-2" unitRef="pure" id="ixv-24541">2.95</ix:nonFraction>% per annum and matures in <ix:nonNumeric contextRef="c233" format="ixt-sec:durwordsen" name="cik0000183782:LoanMaturesTerm" id="ixv-24542">one year</ix:nonNumeric>.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">On January 10,
2024, Changzhou Zhongjin entered into a loan agreement with Jiangsu Bank to borrow approximately $<ix:nonFraction contextRef="c234" decimals="0" format="ixt:num-dot-decimal" name="cik0000183782:WorkingCapital" scale="0" unitRef="usd" id="ixv-24543">1,371,000</ix:nonFraction> (RMB <ix:nonFraction contextRef="c234" decimals="-5" format="ixt:num-dot-decimal" name="cik0000183782:WorkingCapital" scale="6" unitRef="cny" id="ixv-24544">10.0</ix:nonFraction> million) as working
capital. The loan has a fixed interest rate of <ix:nonFraction contextRef="c235" decimals="2" format="ixt:num-dot-decimal" name="us-gaap:InvestmentInterestRate" scale="-2" unitRef="pure" id="ixv-24545">3</ix:nonFraction>% per annum and matures in <ix:nonNumeric contextRef="c236" format="ixt-sec:durwordsen" name="cik0000183782:LoanMaturesTerm" id="ixv-24546">six months</ix:nonNumeric>. In addition, the Company&#8217;s major shareholder
Mr. Erqi Wang, signed a maximum guarantee agreement with Jiangsu Bank to provide personal credit guarantees for the loan.</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">&#160;</p></ix:nonNumeric><div>

</div><div>


</div><!-- Field: Page; Sequence: 173; Value: 1 --><div>
    </div><div style="margin-top: 12pt; margin-bottom: 6pt; border-bottom: Black 1.5pt solid"><p style="font: 10pt Times New Roman, Times, Serif; text-align: center; margin-top: 0pt; margin-bottom: 0pt">F-<!-- Field: Sequence; Type: Arabic; Name: PageNo -->31<!-- Field: /Sequence --></p></div><div>
    </div><div style="break-before: page; margin-top: 6pt; margin-bottom: 12pt"><p style="margin: 0pt">&#160;</p></div><div>
    </div><!-- Field: /Page --><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: left; background-color: transparent"><b><i>&#160;</i></b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent"><b>Note 15 &#8211;
SUBSEQUENT EVENTS (continued)</b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent"><b><i>&#160;</i></b></p><div>

</div><ix:continuation id="_SubsequentEventsTextBlock-c0_cont_1"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent"><b><i>Stock split</i></b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">As mentioned in
Note 12, effective February 8, 2024, with the approval of the shareholders, the Company executed a forward stock split of its issued
and unissued ordinary shares at a ratio of twenty-for-one. Each of the pre-split shares with a par value of $<ix:nonFraction contextRef="c209" decimals="3" format="ixt:num-dot-decimal" name="cik0000183782:PreSplitSharesWithAParValue" scale="0" unitRef="usdPershares" id="ixv-24547">0.001</ix:nonFraction> has been converted
into twenty post-split shares with a par value of $<ix:nonFraction contextRef="c209" decimals="5" format="ixt:num-dot-decimal" name="cik0000183782:PostSplitSharesWithAParValue" scale="0" unitRef="usdPershares" id="ixv-24548">0.00005</ix:nonFraction> per share. As a result of the stock split, the authorized share capital of
the Company has become <ix:nonFraction contextRef="c237" decimals="0" format="ixt:num-dot-decimal" name="cik0000183782:AuthorizedShareCapital" scale="0" unitRef="shares" id="ixv-24549">1,000,000,000</ix:nonFraction> shares with a par value of $<ix:nonFraction contextRef="c237" decimals="5" format="ixt:num-dot-decimal" name="cik0000183782:AuthorizedShareCapitalPerShare" scale="0" unitRef="usdPershares" id="ixv-24550">0.00005</ix:nonFraction> per share.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">In
accordance with ASC Topic 855, &#8220;Subsequent Events&#8221;, which establishes general standards of accounting for and disclosure
of events that occur after the balance sheet date but before these financial statements are issued, the Company has evaluated all events
or transactions that occurred after September 30, 2023, up through April 26, 2024, when the Company issued the consolidated financial
statements.</span></p></ix:continuation><div>


</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">&#160;</p><div>

</div><ix:nonNumeric contextRef="c0" continuedAt="_CondensedFinancialInformationOfParentCompanyOnlyDisclosureTextBlock-c0_cont_1" escape="true" name="us-gaap:CondensedFinancialInformationOfParentCompanyOnlyDisclosureTextBlock" id="ixv-22763"><p style="font: bold 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white">NOTE 16 &#8212;
CONDENSED FINANCIAL INFORMATION OF THE PARENT COMPANY</p>

<p style="font: bold 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white">&#160;</p>

<p style="font: bold 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white"><span style="font-style: normal; font-weight: normal">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 <ix:nonFraction contextRef="c0" decimals="2" format="ixt:num-dot-decimal" name="cik0000183782:PercentageOfConsolidatedNetAssets" scale="-2" unitRef="pure" id="ixv-24551">25</ix:nonFraction> percent 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&#8217;s
PRC subsidiaries, the VIE and the VIE&#8217;s subsidiaries exceeded <ix:nonFraction contextRef="c238" decimals="2" format="ixt:num-dot-decimal" name="cik0000183782:PercentageOfConsolidatedNetAssets" scale="-2" unitRef="pure" id="ixv-24552">25</ix:nonFraction>% of the consolidated net assets of the Company, therefore, the
condensed financial statements for the parent company are included herein.</span></p>

<p style="font: bold 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white"><span style="font-style: normal; font-weight: normal">&#160;</span></p>

<p style="font: bold 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white"><span style="font-style: normal; font-weight: normal">For
purposes of the above test, restricted net assets of consolidated subsidiaries, the VIE and the VIE&#8217;s subsidiaries shall mean that
amount of the Company&#8217;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.</span></p>

<p style="font: bold 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white"><span style="font-style: normal; font-weight: normal">&#160;</span></p>

<p style="font: bold 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white"><span style="font-style: normal; font-weight: normal">The
condensed financial information of the parent company has been prepared using the same accounting policies as set out in the Company&#8217;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 &#8220;Investment in subsidiaries and VIE&#8221; and the respective profit
or loss as &#8220;Equity in earnings of subsidiaries and VIE and VIE&#8217;s subsidiaries&#8221; on the condensed statements of income.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: left; background-color: transparent"><span style="font-style: normal; font-weight: normal">&#160;</span></p>

<p style="font: bold 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white"><span style="font-style: normal; font-weight: normal">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 U.S. GAAP have been condensed or omitted.</span></p>

<p style="font: bold 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">The Company did
not announce nor pay any dividend for the periods presented. As of September 30, 2023 and 2022, 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.</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">&#160;</p></ix:nonNumeric><div>

</div><div>


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    </div><div style="margin-top: 12pt; margin-bottom: 6pt; border-bottom: Black 1.5pt solid"><p style="font: 10pt Times New Roman, Times, Serif; text-align: center; margin-top: 0pt; margin-bottom: 0pt">F-<!-- Field: Sequence; Type: Arabic; Name: PageNo -->32<!-- Field: /Sequence --></p></div><div>
    </div><div style="break-before: page; margin-top: 6pt; margin-bottom: 12pt"><p style="margin: 0pt">&#160;</p></div><div>
    </div><!-- Field: /Page --><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: left; background-color: transparent"><b>&#160;</b></p><div>

</div><p style="font: bold 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white">NOTE 16 &#8212;
CONDENSED FINANCIAL INFORMATION OF THE PARENT COMPANY (continued)</p><div>

</div><p style="font: bold 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center; background-color: transparent"><b>JIN MEDICAL
INTERNATIONAL LTD. AND SUBSIDIARIES </b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center; background-color: transparent"><b>PARENT COMPANY
BALANCE SHEETS </b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">&#160;</p><div>

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    <td style="font-weight: normal; text-align: left">&#160;</td><td style="font-weight: normal; text-align: right">&#160;</td><td style="font-weight: normal; text-align: left">&#160;</td></tr>
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  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
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  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
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  <tr style="vertical-align: bottom; background-color: White">
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  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
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  <tr style="vertical-align: bottom; background-color: White">
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  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
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    <td style="font-weight: normal; text-align: left">&#160;</td><td style="font-weight: normal; text-align: right">&#160;</td><td style="font-weight: normal; text-align: left">&#160;</td><td style="font-weight: normal">&#160;</td>
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  <tr style="vertical-align: bottom; background-color: White">
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  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
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    <td style="font-weight: normal; text-align: left">&#160;</td><td style="font-weight: normal; text-align: right">&#160;</td><td style="font-weight: normal; text-align: left">&#160;</td><td style="font-weight: normal">&#160;</td>
    <td style="font-weight: normal; text-align: left">&#160;</td><td style="font-weight: normal; text-align: right">&#160;</td><td style="font-weight: normal; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td style="padding-left: 0.125in; text-indent: -0.125in; font-weight: normal; text-align: left">LIABILITIES AND SHAREHOLDERS&#8217; EQUITY</td><td style="font-weight: normal">&#160;</td>
    <td style="font-weight: normal; text-align: left">&#160;</td><td style="font-weight: normal; text-align: right">&#160;</td><td style="font-weight: normal; text-align: left">&#160;</td><td style="font-weight: normal">&#160;</td>
    <td style="font-weight: normal; text-align: left">&#160;</td><td style="font-weight: normal; text-align: right">&#160;</td><td style="font-weight: normal; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
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    <td style="font-weight: normal; text-align: left">&#160;</td><td style="font-weight: normal; text-align: right">&#160;</td><td style="font-weight: normal; text-align: left">&#160;</td><td style="font-weight: normal">&#160;</td>
    <td style="font-weight: normal; text-align: left">&#160;</td><td style="font-weight: normal; text-align: right">&#160;</td><td style="font-weight: normal; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: White">
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    <td style="font-weight: normal; text-align: left">&#160;</td><td style="font-weight: normal; text-align: right">&#160;</td><td style="font-weight: normal; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
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  <tr style="vertical-align: bottom; background-color: White">
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  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
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  <tr style="vertical-align: bottom; background-color: White">
    <td style="padding-left: 0.125in; text-indent: -0.125in; font-weight: normal; text-align: left">&#160;</td><td style="font-weight: normal">&#160;</td>
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  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
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  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
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  <tr style="vertical-align: bottom; background-color: White">
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  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
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    <td style="font-weight: normal; text-align: left">&#160;</td><td style="font-weight: normal; text-align: right">&#160;</td><td style="font-weight: normal; text-align: left">&#160;</td><td style="font-weight: normal">&#160;</td>
    <td style="font-weight: normal; text-align: left">&#160;</td><td style="font-weight: normal; text-align: right">&#160;</td><td style="font-weight: normal; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: White">
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<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">&#160;</p>

<ix:continuation id="_ScheduleOfCondensedBalanceSheetTableTextBlock-c239_cont_1"><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%"><tr style="vertical-align: top; text-align: justify">
<td style="width: 0.25in; text-align: left">*</td><td style="text-align: justify"><ix:footnote id="ix_7_footnote" xml:lang="en-US">Retrospectively restated for effect of a 20-for-1 forward
split on February 8, 2024.</ix:footnote></td>
</tr></table><p style="margin-top: 0; margin-bottom: 0">&#160;</p></ix:continuation></ix:continuation><div>

</div><div>


</div><!-- Field: Page; Sequence: 175; Value: 1 --><div>
    </div><div style="margin-top: 12pt; margin-bottom: 6pt; border-bottom: Black 1.5pt solid"><p style="font: 10pt Times New Roman, Times, Serif; text-align: center; margin-top: 0pt; margin-bottom: 0pt">F-<!-- Field: Sequence; Type: Arabic; Name: PageNo -->33<!-- Field: /Sequence --></p></div><div>
    </div><div style="break-before: page; margin-top: 6pt; margin-bottom: 12pt"><p style="margin: 0pt">&#160;</p></div><div>
    </div><!-- Field: /Page --><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: left; background-color: transparent">&#160;</p><div>

</div><p style="font: bold 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white">NOTE 16 &#8212;
CONDENSED FINANCIAL INFORMATION OF THE PARENT COMPANY (continued)</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center; background-color: transparent"><b>JIN MEDICAL
INTERNATIONAL LTD. AND SUBSIDIARIES</b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center; background-color: transparent"><b>PARENT COMPANY
STATEMENTS OF INCOME AND COMPREHENSIVE INCOME</b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center; background-color: transparent"><b>&#160;</b></p><div>

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  <tr style="vertical-align: bottom">
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  <tr style="vertical-align: bottom">
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  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
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  <tr style="vertical-align: bottom; background-color: White">
    <td style="padding-left: 0.125in; text-indent: -0.125in; font-weight: normal; text-align: justify">&#160;</td><td style="font-weight: normal">&#160;</td>
    <td style="font-weight: normal; text-align: left">&#160;</td><td style="font-weight: normal; text-align: right">&#160;</td><td style="font-weight: normal; text-align: left">&#160;</td><td style="font-weight: normal">&#160;</td>
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    <td style="font-weight: normal; text-align: left">&#160;</td><td style="font-weight: normal; text-align: right">&#160;</td><td style="font-weight: normal; text-align: left">&#160;</td><td style="font-weight: normal">&#160;</td>
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  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
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    <td style="font-weight: normal; text-align: left">&#160;</td><td style="font-weight: normal; text-align: right">&#160;</td><td style="font-weight: normal; text-align: left">&#160;</td><td style="font-weight: normal">&#160;</td>
    <td style="font-weight: normal; text-align: left">&#160;</td><td style="font-weight: normal; text-align: right">&#160;</td><td style="font-weight: normal; text-align: left">&#160;</td><td style="font-weight: normal">&#160;</td>
    <td style="font-weight: normal; text-align: left">&#160;</td><td style="font-weight: normal; text-align: right">&#160;</td><td style="font-weight: normal; text-align: left">&#160;</td></tr>
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  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
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    <td style="font-weight: normal; text-align: left">&#160;</td><td style="font-weight: normal; text-align: right">&#160;</td><td style="font-weight: normal; text-align: left">&#160;</td><td style="font-weight: normal">&#160;</td>
    <td style="font-weight: normal; text-align: left">&#160;</td><td style="font-weight: normal; text-align: right">&#160;</td><td style="font-weight: normal; text-align: left">&#160;</td><td style="font-weight: normal">&#160;</td>
    <td style="font-weight: normal; text-align: left">&#160;</td><td style="font-weight: normal; text-align: right">&#160;</td><td style="font-weight: normal; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td style="padding-left: 0.125in; text-indent: -0.125in; font-weight: normal; text-align: justify">NET INCOME</td><td style="font-weight: normal">&#160;</td>
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    <td style="font-weight: normal; text-align: left">&#160;</td><td style="font-weight: normal; text-align: right"><ix:nonFraction contextRef="c243" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:NetIncomeLoss" scale="0" unitRef="usd" id="ixv-24590">2,706,527</ix:nonFraction></td><td style="font-weight: normal; text-align: left">&#160;</td><td style="font-weight: normal">&#160;</td>
    <td style="font-weight: normal; text-align: left">&#160;</td><td style="font-weight: normal; text-align: right"><ix:nonFraction contextRef="c244" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:NetIncomeLoss" scale="0" unitRef="usd" id="ixv-24591">2,193,088</ix:nonFraction></td><td style="font-weight: normal; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="padding-left: 0.125in; text-indent: -0.125in; font-weight: normal; text-align: justify; padding-bottom: 1.5pt">FOREIGN CURRENCY TRANSLATION ADJUSTMENTS</td><td style="font-weight: normal; padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; font-weight: normal; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; font-weight: normal; text-align: right"><div style="-sec-ix-hidden: hidden-fact-136">-</div></td><td style="padding-bottom: 1.5pt; font-weight: normal; text-align: left">&#160;</td><td style="font-weight: normal; padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; font-weight: normal; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; font-weight: normal; text-align: right"><div style="-sec-ix-hidden: hidden-fact-137">-</div></td><td style="padding-bottom: 1.5pt; font-weight: normal; text-align: left">&#160;</td><td style="font-weight: normal; padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; font-weight: normal; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; font-weight: normal; text-align: right"><div style="-sec-ix-hidden: hidden-fact-138">-</div></td><td style="padding-bottom: 1.5pt; font-weight: normal; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td style="padding-left: 0.125in; text-indent: -0.125in; font-weight: normal; text-align: justify; padding-bottom: 4pt">COMPREHENSIVE INCOME ATTRIBUTABLE TO THE COMPANY</td><td style="font-weight: normal; padding-bottom: 4pt">&#160;</td>
    <td style="border-bottom: Black 4pt double; font-weight: normal; text-align: left">$</td><td style="border-bottom: Black 4pt double; font-weight: normal; text-align: right"><ix:nonFraction contextRef="c242" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:ComprehensiveIncomeNetOfTaxAttributableToNoncontrollingInterest" scale="0" unitRef="usd" id="ixv-24592">2,878,230</ix:nonFraction></td><td style="padding-bottom: 4pt; font-weight: normal; text-align: left">&#160;</td><td style="font-weight: normal; padding-bottom: 4pt">&#160;</td>
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  </table><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: left; background-color: transparent">&#160;</p></ix:nonNumeric></ix:continuation><div>

</div><div>


</div><!-- Field: Page; Sequence: 176; Value: 1 --><div>
    </div><div style="margin-top: 12pt; margin-bottom: 6pt; border-bottom: Black 1.5pt solid"><p style="font: 10pt Times New Roman, Times, Serif; text-align: center; margin-top: 0pt; margin-bottom: 0pt">F-<!-- Field: Sequence; Type: Arabic; Name: PageNo -->34<!-- Field: /Sequence --></p></div><div>
    </div><div style="break-before: page; margin-top: 6pt; margin-bottom: 12pt"><p style="margin: 0pt">&#160;</p></div><div>
    </div><!-- Field: /Page --><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: left; background-color: transparent">&#160;</p><div>

</div><p style="font: bold 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white">NOTE 16 &#8212;
CONDENSED FINANCIAL INFORMATION OF THE PARENT COMPANY (continued)</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: left; background-color: transparent">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center; background-color: transparent"><b>JIN MEDICAL
INTERNATIONAL LTD. AND SUBSIDIARIES</b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center; background-color: transparent"><b>PARENT COMPANY
STATEMENTS OF CASH FLOWS</b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: left; background-color: transparent">&#160;</p><div>

</div><ix:continuation id="_CondensedFinancialInformationOfParentCompanyOnlyDisclosureTextBlock-c0_cont_3"><ix:nonNumeric contextRef="c239" escape="true" name="srt:ScheduleOfCondensedCashFlowStatementTableTextBlock" id="ixv-23366"><table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font: 10pt Times New Roman, Times, Serif">
  <tr style="vertical-align: bottom">
    <td style="padding-left: 0.125in; text-indent: -0.125in; font-weight: normal; text-align: justify">&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="10" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid">For the Years Ended September
    30,</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td></tr>
  <tr style="vertical-align: bottom">
    <td style="padding-left: 0.125in; text-indent: -0.125in; font-weight: normal; text-align: justify">&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid">2023</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid">2022</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid">2021</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td></tr>
  <tr style="vertical-align: bottom">
    <td style="padding-left: 0.125in; text-indent: -0.125in; font-weight: normal; text-align: justify">CASH FLOWS FROM OPERATING ACTIVITIES:</td><td style="font-weight: normal">&#160;</td>
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    <td colspan="2" style="font-weight: normal; text-align: right">&#160;</td><td style="font-weight: normal">&#160;</td><td style="font-weight: normal">&#160;</td>
    <td colspan="2" style="font-weight: normal; text-align: left">&#160;</td><td style="font-weight: normal">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-indent: -0.125in; padding-left: 0.25in; width: 64%; font-weight: normal; text-align: justify">Net income</td><td style="width: 1%; font-weight: normal">&#160;</td>
    <td style="width: 1%; font-weight: normal; text-align: left">$</td><td style="width: 9%; font-weight: normal; text-align: right"><ix:nonFraction contextRef="c242" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:NetIncomeLoss" scale="0" unitRef="usd" id="ixv-24595">2,878,230</ix:nonFraction></td><td style="width: 1%; font-weight: normal; text-align: left">&#160;</td><td style="width: 1%; font-weight: normal">&#160;</td>
    <td style="width: 1%; font-weight: normal; text-align: left">$</td><td style="width: 9%; font-weight: normal; text-align: right"><ix:nonFraction contextRef="c243" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:NetIncomeLoss" scale="0" unitRef="usd" id="ixv-24596">2,706,527</ix:nonFraction></td><td style="width: 1%; font-weight: normal; text-align: left">&#160;</td><td style="width: 1%; font-weight: normal">&#160;</td>
    <td style="width: 1%; font-weight: normal; text-align: left">$</td><td style="width: 9%; font-weight: normal; text-align: right"><ix:nonFraction contextRef="c244" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:NetIncomeLoss" scale="0" unitRef="usd" id="ixv-24597">2,193,088</ix:nonFraction></td><td style="width: 1%; font-weight: normal; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td style="text-indent: -0.125in; padding-left: 0.25in; font-weight: normal; text-align: justify">Adjustments to reconcile net cash flows from operating activities:</td><td style="font-weight: normal">&#160;</td>
    <td style="font-weight: normal; text-align: left">&#160;</td><td style="font-weight: normal; text-align: right">&#160;</td><td style="font-weight: normal; text-align: left">&#160;</td><td style="font-weight: normal">&#160;</td>
    <td style="font-weight: normal; text-align: left">&#160;</td><td style="font-weight: normal; text-align: right">&#160;</td><td style="font-weight: normal; text-align: left">&#160;</td><td style="font-weight: normal">&#160;</td>
    <td style="font-weight: normal; text-align: left">&#160;</td><td style="font-weight: normal; text-align: right">&#160;</td><td style="font-weight: normal; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-indent: -0.125in; padding-left: 0.375in; font-weight: normal; text-align: justify">Equity in earnings of subsidiary and VIE and VIE&#8217;s subsidiaries</td><td style="font-weight: normal">&#160;</td>
    <td style="font-weight: normal; text-align: left">&#160;</td><td style="font-weight: normal; text-align: right">(<ix:nonFraction contextRef="c242" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:IncomeLossFromSubsidiariesNetOfTax" scale="0" sign="-" unitRef="usd" id="ixv-24598">3,438,272</ix:nonFraction></td><td style="font-weight: normal; text-align: left">)</td><td style="font-weight: normal">&#160;</td>
    <td style="font-weight: normal; text-align: left">&#160;</td><td style="font-weight: normal; text-align: right">(<ix:nonFraction contextRef="c243" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:IncomeLossFromSubsidiariesNetOfTax" scale="0" sign="-" unitRef="usd" id="ixv-24599">2,706,527</ix:nonFraction></td><td style="font-weight: normal; text-align: left">)</td><td style="font-weight: normal">&#160;</td>
    <td style="font-weight: normal; text-align: left">&#160;</td><td style="font-weight: normal; text-align: right">(<ix:nonFraction contextRef="c244" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:IncomeLossFromSubsidiariesNetOfTax" scale="0" sign="-" unitRef="usd" id="ixv-24600">2,193,088</ix:nonFraction></td><td style="font-weight: normal; text-align: left">)</td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td style="text-indent: -0.125in; padding-left: 0.25in; font-weight: normal; text-align: justify">Changes in operating assets and liabilities:</td><td style="font-weight: normal">&#160;</td>
    <td style="font-weight: normal; text-align: left">&#160;</td><td style="font-weight: normal; text-align: right">&#160;</td><td style="font-weight: normal; text-align: left">&#160;</td><td style="font-weight: normal">&#160;</td>
    <td style="font-weight: normal; text-align: left">&#160;</td><td style="font-weight: normal; text-align: right">&#160;</td><td style="font-weight: normal; text-align: left">&#160;</td><td style="font-weight: normal">&#160;</td>
    <td style="font-weight: normal; text-align: left">&#160;</td><td style="font-weight: normal; text-align: right">&#160;</td><td style="font-weight: normal; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-indent: -0.125in; padding-left: 0.375in; font-weight: normal; text-align: justify">Prepaid expenses and other current assets</td><td style="font-weight: normal">&#160;</td>
    <td style="font-weight: normal; text-align: left">&#160;</td><td style="font-weight: normal; text-align: right">(<ix:nonFraction contextRef="c242" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:IncreaseDecreaseInPrepaidDeferredExpenseAndOtherAssets" scale="0" sign="-" unitRef="usd" id="ixv-24601">60,000</ix:nonFraction></td><td style="font-weight: normal; text-align: left">)</td><td style="font-weight: normal">&#160;</td>
    <td style="font-weight: normal; text-align: left">&#160;</td><td style="font-weight: normal; text-align: right"><div style="-sec-ix-hidden: hidden-fact-139">-</div></td><td style="font-weight: normal; text-align: left">&#160;</td><td style="font-weight: normal">&#160;</td>
    <td style="font-weight: normal; text-align: left">&#160;</td><td style="font-weight: normal; text-align: right"><div style="-sec-ix-hidden: hidden-fact-140">-</div></td><td style="font-weight: normal; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td style="text-indent: -0.125in; padding-left: 0.375in; font-weight: normal; text-align: justify; padding-bottom: 1.5pt">Accrued liabilities and other payables</td><td style="font-weight: normal; padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; font-weight: normal; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; font-weight: normal; text-align: right"><ix:nonFraction contextRef="c242" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:IncreaseDecreaseInAccountsPayableAndAccruedLiabilities" scale="0" unitRef="usd" id="ixv-24602">160,000</ix:nonFraction></td><td style="padding-bottom: 1.5pt; font-weight: normal; text-align: left">&#160;</td><td style="font-weight: normal; padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; font-weight: normal; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; font-weight: normal; text-align: right"><div style="-sec-ix-hidden: hidden-fact-141">-</div></td><td style="padding-bottom: 1.5pt; font-weight: normal; text-align: left">&#160;</td><td style="font-weight: normal; padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; font-weight: normal; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; font-weight: normal; text-align: right"><div style="-sec-ix-hidden: hidden-fact-142">-</div></td><td style="padding-bottom: 1.5pt; font-weight: normal; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
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    <td style="border-bottom: Black 1.5pt solid; font-weight: normal; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; font-weight: normal; text-align: right"><div style="-sec-ix-hidden: hidden-fact-143">-</div></td><td style="padding-bottom: 1.5pt; font-weight: normal; text-align: left">&#160;</td><td style="font-weight: normal; padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; font-weight: normal; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; font-weight: normal; text-align: right"><div style="-sec-ix-hidden: hidden-fact-144">-</div></td><td style="padding-bottom: 1.5pt; font-weight: normal; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td style="padding-left: 0.125in; text-indent: -0.125in; font-weight: normal; text-align: justify">&#160;</td><td style="font-weight: normal">&#160;</td>
    <td style="font-weight: normal; text-align: left">&#160;</td><td style="font-weight: normal; text-align: right">&#160;</td><td style="font-weight: normal; text-align: left">&#160;</td><td style="font-weight: normal">&#160;</td>
    <td style="font-weight: normal; text-align: left">&#160;</td><td style="font-weight: normal; text-align: right">&#160;</td><td style="font-weight: normal; text-align: left">&#160;</td><td style="font-weight: normal">&#160;</td>
    <td style="font-weight: normal; text-align: left">&#160;</td><td style="font-weight: normal; text-align: right">&#160;</td><td style="font-weight: normal; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="padding-left: 0.125in; text-indent: -0.125in; font-weight: normal; text-align: justify">CASH FLOWS FROM INVESTING ACTIVITIES:</td><td style="font-weight: normal">&#160;</td>
    <td style="font-weight: normal; text-align: left">&#160;</td><td style="font-weight: normal; text-align: right">&#160;</td><td style="font-weight: normal; text-align: left">&#160;</td><td style="font-weight: normal">&#160;</td>
    <td style="font-weight: normal; text-align: left">&#160;</td><td style="font-weight: normal; text-align: right">&#160;</td><td style="font-weight: normal; text-align: left">&#160;</td><td style="font-weight: normal">&#160;</td>
    <td style="font-weight: normal; text-align: left">&#160;</td><td style="font-weight: normal; text-align: right">&#160;</td><td style="font-weight: normal; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td style="text-indent: -0.125in; padding-left: 0.25in; font-weight: normal; text-align: justify">Payments for short-term investments</td><td style="font-weight: normal">&#160;</td>
    <td style="font-weight: normal; text-align: left">&#160;</td><td style="font-weight: normal; text-align: right">(<ix:nonFraction contextRef="c242" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:PaymentsForProceedsFromShortTermInvestments" scale="0" sign="-" unitRef="usd" id="ixv-24604">8,933,357</ix:nonFraction></td><td style="font-weight: normal; text-align: left">)</td><td style="font-weight: normal">&#160;</td>
    <td style="font-weight: normal; text-align: left">&#160;</td><td style="font-weight: normal; text-align: right"><div style="-sec-ix-hidden: hidden-fact-145">-</div></td><td style="font-weight: normal; text-align: left">&#160;</td><td style="font-weight: normal">&#160;</td>
    <td style="font-weight: normal; text-align: left">&#160;</td><td style="font-weight: normal; text-align: right"><div style="-sec-ix-hidden: hidden-fact-146">-</div></td><td style="font-weight: normal; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-indent: -0.125in; padding-left: 0.25in; font-weight: normal; text-align: justify">Redemption of short-term investments</td><td style="font-weight: normal">&#160;</td>
    <td style="font-weight: normal; text-align: left">&#160;</td><td style="font-weight: normal; text-align: right"><ix:nonFraction contextRef="c242" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:ProceedsFromSaleOfShortTermInvestments" scale="0" unitRef="usd" id="ixv-24605">3,633,357</ix:nonFraction></td><td style="font-weight: normal; text-align: left">&#160;</td><td style="font-weight: normal">&#160;</td>
    <td style="font-weight: normal; text-align: left">&#160;</td><td style="font-weight: normal; text-align: right"><div style="-sec-ix-hidden: hidden-fact-147">-</div></td><td style="font-weight: normal; text-align: left">&#160;</td><td style="font-weight: normal">&#160;</td>
    <td style="font-weight: normal; text-align: left">&#160;</td><td style="font-weight: normal; text-align: right"><div style="-sec-ix-hidden: hidden-fact-148">-</div></td><td style="font-weight: normal; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td style="text-indent: -0.125in; padding-left: 0.25in; font-weight: normal; text-align: justify; padding-bottom: 1.5pt">Due from intercompany</td><td style="font-weight: normal; padding-bottom: 1.5pt">&#160;</td>
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<DOCUMENT>
<TYPE>EX-1.2
<SEQUENCE>2
<FILENAME>f20f2023ex1-2_jinmedical.htm
<DESCRIPTION>AMENDED AND RESTATED ARTICLES OF ASSOCIATION OF THE COMPANY
<TEXT>
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<HEAD>
<TITLE></TITLE>
</HEAD>
<BODY>


<P STYLE="font: 10pt Times New Roman, Times, Serif; text-align: right; margin-top: 0pt; margin-bottom: 0pt"><B>Exhibit 1.2</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; text-align: right; margin-top: 0pt; margin-bottom: 0pt"><B>&nbsp;</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><B>THE COMPANIES ACT (AS REVISED)</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><B>&nbsp;</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><B>OF THE
CAYMAN ISLANDS</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><B>&nbsp;</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><B>COMPANY LIMITED BY SHARES</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; text-align: center; margin-top: 0pt; margin-bottom: 0pt"><B>&nbsp;</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><B>AMENDED
AND RESTATED</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><B>MEMORANDUM OF ASSOCIATION</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; text-align: center; margin-top: 0pt; margin-bottom: 0pt"><B>&nbsp;</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><B>OF</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; text-align: center; margin-top: 0pt; margin-bottom: 0pt"><B>&nbsp;</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><B>JIN MEDICAL INTERNATIONAL
LTD.</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; text-align: center; margin-top: 0pt; margin-bottom: 0pt"><B>&nbsp;</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center">(adopted by a Special Resolution passed on
22 December 2022 and effective immediately</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center">prior to the completion of the Company&rsquo;s initial public offering of Ordinary Shares)</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; text-align: center; margin-top: 0pt; margin-bottom: 0pt">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="text-align: left; width: 0.5in">1.</TD><TD STYLE="text-align: left">The name of the Company is JIN MEDICAL INTERNATIONAL LTD.</TD></TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; text-align: center; margin-top: 0pt; margin-bottom: 0pt">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.5in">2.</TD><TD STYLE="text-align: justify">The Registered Office of the Company will be situated at the offices of Vistra
(Cayman) Limited, P. O. Box 31119 Grand Pavilion, Hibiscus Way, 802 West Bay Road, Grand Cayman, KY1 - 1205 Cayman Islands, or at such
other location within the Cayman Islands as the Directors may from time to time determine.</TD></TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.5in">3.</TD><TD STYLE="text-align: justify">The objects for which the Company is established are unrestricted and the Company
shall have full power and authority to carry out any object not prohibited by the Companies Act or any other law of the Cayman Islands.</TD></TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.5in">4.</TD><TD STYLE="text-align: justify">The Company shall have and be capable of exercising all the functions of a natural
person of full capacity irrespective of any question of corporate benefit as provided by the Companies Act.</TD></TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.5in">5.</TD><TD STYLE="text-align: justify">The Company will not trade in the Cayman Islands with any person, firm or corporation
except in furtherance of the business of the Company carried on outside the Cayman Islands; provided that nothing in this section shall
be construed as to prevent the Company effecting and concluding contracts in the Cayman Islands, and exercising in the Cayman Islands
all of its powers necessary for the carrying on of its business outside the Cayman Islands.</TD></TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.5in">6.</TD><TD STYLE="text-align: left">The liability of each Shareholder is limited to the amount, if any, unpaid on the Shares held by such Shareholder.</TD></TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.5in">7.</TD><TD STYLE="text-align: justify">The authorized share capital of the Company is US$50,000.00 divided into 50,000,000
shares of a nominal or par value of US$0.001 each. Subject to the Companies Act and the Articles, the Company shall have power to redeem
or purchase any of its Shares and to increase or reduce its authorized share capital and to sub-divide or consolidate the said Shares
or any of them and to issue all or any part of its capital whether original, redeemed, increased or reduced with or without any preference,
priority, special privilege or other rights or subject to any postponement of rights or to any conditions or restrictions whatsoever and
so that unless the conditions of issue shall otherwise expressly provide every issue of shares whether stated to be ordinary, preference
or otherwise shall be subject to the powers on the part of the Company hereinbefore provided.</TD></TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.5in">8.</TD><TD STYLE="text-align: justify">The Company has power to register by way of continuation as a body corporate limited
by shares under the laws of any jurisdiction outside the Cayman Islands and to be deregistered in the Cayman Islands.</TD></TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.5in">9.</TD><TD STYLE="text-align: left">Capitalized terms that are not defined in this Memorandum of Association bear the same
meanings as those given in the Articles of Association of the Company.</TD></TR></TABLE>

<P STYLE="margin-top: 0; margin-bottom: 0"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>


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    <DIV STYLE="margin-top: 12pt; margin-bottom: 6pt; border-bottom: Black 1.5pt solid"><P STYLE="margin: 0pt">&nbsp;</P></DIV>
    <DIV STYLE="break-before: page; margin-top: 6pt; margin-bottom: 12pt"><P STYLE="margin: 0pt">&nbsp;</P></DIV>
    <!-- Field: /Page -->

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 6pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><B>THE COMPANIES ACT (AS REVISED)</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 6pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><B>OF THE
CAYMAN ISLANDS</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 6pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><B>COMPANY LIMITED BY SHARES</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 6pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><B>AMENDED AND RESTATED</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 6pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><B>ARTICLES OF ASSOCIATION</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 6pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><B>OF</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; text-align: center; margin-top: 0pt; margin-bottom: 0pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 6pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><B>JIN MEDICAL INTERNATIONAL
LTD.</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; text-align: center; margin-top: 0pt; margin-bottom: 0pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 6pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center">(adopted by a Special Resolution passed on
22 December 2022 and effective immediately</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center">prior to the completion of the Company&rsquo;s initial public offering of Ordinary Shares)</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 6pt">&nbsp;</FONT></P>

<P STYLE="font: bold 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center">TABLE A</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 6pt">&nbsp;</FONT></P>

<P STYLE="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt">The regulations contained or incorporated in Table &lsquo;A&rsquo;
in the First Schedule of the Companies Act shall not apply to the Company and the following Articles shall comprise the Articles of Association
of the Company.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 6pt">&nbsp;</FONT></P>

<P STYLE="font: bold 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: left">INTERPRETATION</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 6pt">&nbsp;</FONT></P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.5in">1.</TD><TD STYLE="text-align: justify">In these Articles the following defined terms will have the meanings ascribed to them, if not inconsistent
with the subject or context:</TD></TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 6pt">&nbsp;</FONT></P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%"><TR STYLE="vertical-align: top; text-align: justify">
<TD STYLE="width: 2in; text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>&ldquo;Affiliate&rdquo;</B></FONT><TD STYLE="text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">for
                                            the purposes of Article 58(2), shall have the meaning given to it in Rule 405 of the United
                                            States Securities Act of 1933, as amended, and the rules and regulations promulgated thereunder;</FONT></TD>
</TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 6pt">&nbsp;</FONT></P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%"><TR STYLE="vertical-align: top; text-align: justify">
<TD STYLE="width: 2in; text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>&ldquo;Articles&rdquo;</B></FONT><TD STYLE="text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">means
                                            these articles of association of the Company, as amended or substituted from time to time;</FONT></TD>
</TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 6pt">&nbsp;</FONT></P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%"><TR STYLE="vertical-align: top; text-align: justify">
<TD STYLE="width: 2in; text-align: left"><B>&ldquo;<FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Board&rdquo;
</FONT></B><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">and <B>&ldquo;Board of Directors&rdquo; </B>and
<B>&ldquo;Directors&rdquo;</B></FONT></TD><TD STYLE="text-align: justify"><P STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify; margin-top: 0pt; margin-bottom: 0pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">means
                                            the directors of the Company for the time being, or as the case may be, the directors assembled
                                            as a board or as a committee thereof;</FONT></P></TD>
</TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 6pt">&nbsp;</FONT></P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%"><TR STYLE="vertical-align: top; text-align: justify">
<TD STYLE="width: 2in; text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>&ldquo;Chairman&rdquo;</B></FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">means
                                            the chairman of the Board of Directors;</FONT></TD>
</TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 6pt">&nbsp;</FONT></P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%"><TR STYLE="vertical-align: top; text-align: justify">
<TD STYLE="width: 2in; text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>&ldquo;Class&rdquo;
or &ldquo;Classes&rdquo;</B></FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">means
                                            any class or classes of Shares as may from time to time be issued by the Company;</FONT></TD>
</TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 6pt">&nbsp;</FONT></P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%"><TR STYLE="vertical-align: top; text-align: justify">
<TD STYLE="width: 2in; text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>&ldquo;Commission&rdquo;</B></FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">means
                                            the Securities and Exchange Commission of the United States of America or any other federal
                                            agency for the time being administering the Securities Act;</FONT></TD>
</TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 6pt">&nbsp;</FONT></P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%"><TR STYLE="vertical-align: top; text-align: justify">
<TD STYLE="width: 2in; text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>&ldquo;Company&rdquo;</B></FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">means
                                            JIN MEDICAL INTERNATIONAL LTD., a Cayman Islands exempted company;</FONT></TD>
</TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 6pt">&nbsp;</FONT></P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%"><TR STYLE="vertical-align: top; text-align: justify">
<TD STYLE="width: 2in; text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>&ldquo;Companies
Act&rdquo;</B></FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">means
                                            the Companies Act (As Revised) of the Cayman Islands and any statutory amendment or re-enactment
                                            thereof;</FONT></TD>
</TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 6pt">&nbsp;</FONT></P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%"><TR STYLE="vertical-align: top; text-align: justify">
<TD STYLE="width: 2in; text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>&ldquo;Company&rsquo;s
Website&rdquo;</B></FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">means
                                            the main corporate/investor relations website of the Company, the address or domain name
                                            of which has been disclosed in any registration statement filed by the Company in connection
                                            or which has otherwise been notified to Shareholders;</FONT></TD>
</TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 6pt">&nbsp;</FONT></P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%"><TR STYLE="vertical-align: top; text-align: justify">
<TD STYLE="width: 2in; text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>&ldquo;Designated
Stock Exchange&rdquo;</B></FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">means
                                            the stock exchange in the United States on which any Shares are listed for trading;</FONT></TD>
</TR><TR STYLE="vertical-align: top; text-align: justify">
<TD STYLE="text-align: left"><B>&nbsp;</B></TD><TD STYLE="text-align: justify">&nbsp;</TD></TR>
     <TR STYLE="vertical-align: top; text-align: justify">
<TD STYLE="text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>&ldquo;Designated Stock Exchange
Rules&rdquo;</B></FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">means
                                            the relevant code, rules and regulations, as amended, from time to time, applicable as a
                                            result of the original and continued listing of any Shares on the Designated Stock Exchange;</FONT></TD></TR>
     </TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 6pt">&nbsp;</FONT></P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%"><TR STYLE="vertical-align: top; text-align: justify">
<TD STYLE="width: 2in; text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>&ldquo;electronic&rdquo;</B></FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">has
                                            the meaning given to it in the Electronic Transactions Act and any amendment thereto or re-enactments
                                            thereof for the time being in force and includes every other law incorporated therewith or
                                            substituted therefor;</FONT></TD>
</TR><TR STYLE="vertical-align: top; text-align: justify">
<TD STYLE="text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 6pt"><B>&nbsp;</B></FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 6pt">&nbsp;</FONT></TD></TR>
     <TR STYLE="vertical-align: top; text-align: justify">
<TD STYLE="text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>&ldquo;electronic communication&rdquo;</B></FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">means
                                            electronic posting to the Company&rsquo;s Website, transmission to any number, address or
                                            internet website or other electronic delivery methods as otherwise decided and approved by
                                            not less than two-thirds of the vote of the Board;</FONT></TD></TR>
     <TR STYLE="vertical-align: top; text-align: justify">
<TD STYLE="text-align: left"><B>&nbsp;</B></TD><TD STYLE="text-align: justify">&nbsp;</TD></TR>
     <TR STYLE="vertical-align: top; text-align: justify">
<TD STYLE="text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>&ldquo;Electronic Transactions
Act&rdquo;</B></FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">means
                                            the Electronic Transactions Act (As Revised) of the Cayman Islands and any statutory amendment
                                            or re-enactment thereof;</FONT></TD></TR>
     <TR STYLE="vertical-align: top; text-align: justify">
<TD STYLE="text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 6pt"><B>&nbsp;</B></FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 6pt">&nbsp;</FONT></TD></TR>
     <TR STYLE="vertical-align: top; text-align: justify">
<TD STYLE="text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>&ldquo;electronic record&rdquo;</B></FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">has
                                            the meaning given to it in the Electronic Transactions Act and any amendment thereto or re-enactments
                                            thereof for the time being in force and includes every other law incorporated therewith or
                                            substituted therefor;</FONT></TD></TR>
     <TR STYLE="vertical-align: top; text-align: justify">
<TD STYLE="text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 6pt"><B>&nbsp;</B></FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 6pt">&nbsp;</FONT></TD></TR>
     <TR STYLE="vertical-align: top; text-align: justify">
<TD STYLE="text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>&ldquo;Memorandum of Association&rdquo;</B></FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">means
                                            the memorandum of association of the Company, as amended or substituted from time to time
                                            by Special Resolution of the Company;</FONT></TD></TR>
     </TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 6pt">&nbsp;</FONT></P>

<P STYLE="font: bold 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"></P>


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    <DIV STYLE="break-before: page; margin-top: 6pt; margin-bottom: 12pt"><P STYLE="margin: 0pt">&nbsp;</P></DIV>
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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%"><TR STYLE="vertical-align: top; text-align: justify">
<TD STYLE="width: 2in; text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>&ldquo;Ordinary
Resolution&rdquo;</B></FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">means
                                            a resolution:</FONT></TD>
</TR></TABLE>

<P STYLE="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="text-align: justify; width: 2in"></TD><TD STYLE="text-align: justify; width: 0.25in">(a)</TD><TD STYLE="text-align: justify">passed by a simple majority of the votes cast by such Shareholders as, being entitled
to do so, vote in person or, where proxies are allowed, by proxy or, in the case of corporations, by their duly authorized representatives,
at a general meeting of the Company held in accordance with these Articles; or</TD></TR></TABLE>

<P STYLE="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="text-align: justify; width: 2in"></TD><TD STYLE="text-align: justify; width: 0.25in">(b)</TD><TD STYLE="text-align: justify">approved in writing by all of the Shareholders entitled to vote at a general meeting
of the Company in one or more instruments each signed by one or more of the Shareholders and the effective date of the resolution so adopted
shall be the date on which the instrument, or the last of such instruments, if more than one, is executed;</TD></TR>
</TABLE>

<P STYLE="text-align: justify; margin: 0"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%">
                                                                                                                    <TR STYLE="vertical-align: top">
<TD STYLE="text-align: justify; width: 2in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&ldquo;<B>Ordinary
Share&rdquo;</B></FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">means
                                            an ordinary share of a par value of US$0.001 in the capital of the Company, and having the
                                            rights, preferences, privileges and restrictions provided for in the Memorandum and these
                                            Articles;</FONT></TD></TR>
                                                                                                                    <TR STYLE="vertical-align: top">
<TD STYLE="text-align: justify">&nbsp;</TD><TD STYLE="text-align: justify">&nbsp;</TD></TR>
                                                                                                                    <TR STYLE="vertical-align: top">
<TD STYLE="text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>&ldquo;paid up&rdquo;</B></FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">means
                                            paid up as to the par value in respect of the issue of any Shares and includes credited as
                                            paid up;</FONT></TD></TR>
                                                                                                                    <TR STYLE="vertical-align: top">
<TD STYLE="text-align: justify">&nbsp;</TD><TD STYLE="text-align: justify">&nbsp;</TD></TR>
                                                                                                                    <TR STYLE="vertical-align: top">
<TD STYLE="text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;<B>&ldquo;Person&rdquo;</B></FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">means
                                            any natural person, firm, company, joint venture, partnership, corporation, association or
                                            other entity (whether or not having a separate legal personality) or any of them as the context
                                            so requires;</FONT></TD></TR>
                                                                                                                    <TR STYLE="vertical-align: top">
<TD STYLE="text-align: justify">&nbsp;</TD><TD STYLE="text-align: justify">&nbsp;</TD></TR>
                                                                                                                    <TR STYLE="vertical-align: top">
<TD STYLE="text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>&ldquo;Register&rdquo;</B></FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">means
                                            the register of Members of the Company maintained in accordance with the Companies Act;</FONT></TD></TR>
                                                                                                                    <TR STYLE="vertical-align: top">
<TD STYLE="text-align: justify">&nbsp;</TD><TD STYLE="text-align: justify">&nbsp;</TD></TR>
                                                                                                                    <TR STYLE="vertical-align: top">
<TD STYLE="text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>&ldquo;Registered Office&rdquo;</B></FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">means
                                            the registered office of the Company as required by the Companies Act;</FONT></TD></TR>
                                                                                                                    <TR STYLE="vertical-align: top">
<TD STYLE="text-align: justify">&nbsp;</TD><TD STYLE="text-align: justify">&nbsp;</TD></TR>
                                                                                                                    <TR STYLE="vertical-align: top">
<TD STYLE="text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>&ldquo;Seal&rdquo;</B></FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">means
                                            the common seal of the Company (if adopted) including any facsimile thereof;</FONT></TD></TR>
                                                                                                                    <TR STYLE="vertical-align: top">
<TD STYLE="text-align: justify">&nbsp;</TD><TD STYLE="text-align: justify">&nbsp;</TD></TR>
                                                                                                                    <TR STYLE="vertical-align: top">
<TD STYLE="text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>&ldquo;Secretary&rdquo;</B></FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">means
                                            any Person appointed by the Directors to perform any of the duties of the secretary of the
                                            Company;</FONT></TD></TR>
                                                                                                                    <TR STYLE="vertical-align: top">
<TD STYLE="text-align: justify">&nbsp;</TD><TD STYLE="text-align: justify">&nbsp;</TD></TR>
                                                                                                                    <TR STYLE="vertical-align: top">
<TD STYLE="text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&ldquo;<B>Securities Act&rdquo;</B></FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">means
                                            the Securities Act of 1933 of the United States of America, as amended, or any similar federal
                                            statute and the rules and regulations of the Commission thereunder, all as the same shall
                                            be in effect at the time;</FONT></TD></TR>
                                                                                                                    <TR STYLE="vertical-align: top">
<TD STYLE="text-align: justify">&nbsp;</TD><TD STYLE="text-align: justify">&nbsp;</TD></TR>
                                                                                                                    <TR STYLE="vertical-align: top">
<TD STYLE="text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>&ldquo;Share&rdquo;</B></FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">means
                                            a share in the capital of the Company, and includes an Ordinary Share. All references to
                                            &ldquo;Shares&rdquo; herein shall be deemed to be Shares of any or all Classes as the context
                                            may require. For the avoidance of doubt in these Articles the expression &ldquo;Share&rdquo;
                                            shall include a fraction of a Share;</FONT></TD></TR>
                                                                                                                    <TR STYLE="vertical-align: top">
<TD STYLE="text-align: justify">&nbsp;</TD><TD STYLE="text-align: justify">&nbsp;</TD></TR>
                                                                                                                    <TR STYLE="vertical-align: top">
<TD STYLE="text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>&ldquo;Shareholder&rdquo;
or &ldquo;Member&rdquo;</B></FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">means
                                            a Person who is registered as the holder of one or more Shares in the Register;</FONT></TD></TR>
                                                                                                                    <TR STYLE="vertical-align: top">
<TD STYLE="text-align: justify"><B>&nbsp;</B></TD><TD STYLE="text-align: justify"><B>&nbsp;</B></TD></TR>
                                                                                                                    <TR STYLE="vertical-align: top">
<TD STYLE="text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>&ldquo;Share Premium Account&rdquo;</B></FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">means
                                            the share premium account established in accordance with these Articles and the Companies
                                            Act;</FONT></TD></TR>
</TABLE>

<P STYLE="margin: 0"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%"><TR STYLE="vertical-align: top; text-align: justify">
<TD STYLE="width: 2in; text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>&ldquo;signed&rdquo;</B></FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">means
                                            bearing a signature or representation of a signature affixed by mechanical means or an electronic
                                            symbol or process attached to or logically associated with an electronic communication and
                                            executed or adopted by a person with the intent to sign the electronic communication;</FONT></TD>
</TR><TR STYLE="vertical-align: top; text-align: justify">
<TD STYLE="text-align: justify">&nbsp;</TD><TD STYLE="text-align: justify">&nbsp;</TD></TR>
     <TR STYLE="vertical-align: top; text-align: justify">
<TD STYLE="text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>&ldquo;Special Resolution&rdquo;</B></FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">means
                                            a special resolution of the Company passed in accordance with the Companies Act, being a
                                            resolution:</FONT></TD></TR>
     </TABLE>

<P STYLE="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="text-align: justify; width: 2in"></TD><TD STYLE="text-align: justify; width: 0.25in">(a)</TD><TD STYLE="text-align: justify">passed by not less than two-thirds of the votes cast by such Shareholders as, being
entitled to do so, vote in person or, where proxies are allowed, by proxy or, in the case of corporations, by their duly authorized representatives,
at a general meeting of the Company of which notice specifying the intention to propose the resolution as a special resolution has been
duly given; or</TD></TR></TABLE>

<P STYLE="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="text-align: justify; width: 2in"></TD><TD STYLE="text-align: justify; width: 0.25in">(b)</TD><TD STYLE="text-align: justify">approved in writing by all of the Shareholders entitled to vote at a general meeting
of the Company in one or more instruments each signed by one or more of the Shareholders and the effective date of the special resolution
so adopted shall be the date on which the instrument or the last of such instruments, if more than one, is executed;</TD></TR></TABLE>

<P STYLE="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%"><TR STYLE="vertical-align: top; text-align: justify">
<TD STYLE="width: 2in; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>&ldquo;Treasury
Share&rdquo;</B></FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">means
                                            a Share held in the name of the Company as a treasury share in accordance with the Companies
                                            Act; and</FONT></TD>
</TR><TR STYLE="vertical-align: top; text-align: justify">
<TD STYLE="text-align: justify">&nbsp;</TD><TD STYLE="text-align: justify">&nbsp;</TD></TR>
     <TR STYLE="vertical-align: top; text-align: justify">
<TD STYLE="text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>&ldquo;United States&rdquo;</B></FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">means
                                            the United States of America, its territories, its possessions and all areas subject to its
                                            jurisdiction.</FONT></TD></TR>
     </TABLE>

<P STYLE="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify; margin-top: 0pt; margin-bottom: 0pt"></P>

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<P STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify; margin-top: 0pt; margin-bottom: 0pt">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="text-align: justify; width: 0.5in">2.</TD><TD STYLE="text-align: justify">In these Articles, save where the context requires otherwise:</TD></TR></TABLE>

<P STYLE="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="text-align: justify; width: 0.5in"></TD><TD STYLE="text-align: justify; width: 0.25in">(a)</TD><TD STYLE="text-align: justify">words importing the singular number shall include the plural number and vice versa;</TD></TR></TABLE>

<P STYLE="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="text-align: justify; width: 0.5in"></TD><TD STYLE="text-align: justify; width: 0.25in">(b)</TD><TD STYLE="text-align: justify">words importing the masculine gender only shall include the feminine gender and any Person as the context
may require;</TD></TR></TABLE>

<P STYLE="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="text-align: justify; width: 0.5in"></TD><TD STYLE="text-align: justify; width: 0.25in">(c)</TD><TD STYLE="text-align: justify">the word &ldquo;may&rdquo; shall be construed as permissive and the word &ldquo;shall&rdquo; shall be construed
as imperative;</TD></TR></TABLE>

<P STYLE="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="text-align: justify; width: 0.5in"></TD><TD STYLE="text-align: justify; width: 0.25in">(d)</TD><TD STYLE="text-align: justify">reference to a dollar or dollars (or US$) and to a cent or cents is reference to dollars and cents of the
United States of America;</TD></TR></TABLE>

<P STYLE="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="text-align: justify; width: 0.5in"></TD><TD STYLE="text-align: justify; width: 0.25in">(e)</TD><TD STYLE="text-align: justify">reference to a statutory enactment shall include reference to any amendment or re-enactment thereof for the
time being in force;</TD></TR></TABLE>

<P STYLE="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="text-align: justify; width: 0.5in"></TD><TD STYLE="text-align: justify; width: 0.25in">(f)</TD><TD STYLE="text-align: justify">reference to any determination by the Directors shall be construed as a determination
by the Directors in their sole and absolute discretion and shall be applicable either generally or in any particular case;</TD></TR></TABLE>

<P STYLE="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="text-align: justify; width: 0.5in"></TD><TD STYLE="text-align: justify; width: 0.25in">(g)</TD><TD STYLE="text-align: justify">reference to &ldquo;in writing&rdquo; shall be construed as written or represented
by any means reproducible in writing, including any form of print, lithograph, email, facsimile, photograph or telex or represented by
any other substitute or format for storage or transmission for writing including in the form of an electronic record or partly one and
partly another;</TD></TR></TABLE>

<P STYLE="margin-top: 0; margin-bottom: 0"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="text-align: justify; width: 0.5in"></TD><TD STYLE="text-align: justify; width: 0.25in">(h)</TD><TD STYLE="text-align: justify">any requirements as to delivery under the Articles include delivery in the form of an electronic record or
an electronic communication;</TD></TR></TABLE>

<P STYLE="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="text-align: justify; width: 0.5in"></TD><TD STYLE="text-align: justify; width: 0.25in">(i)</TD><TD STYLE="text-align: justify">any requirements as to execution or signature under the Articles, including the execution
of the Articles themselves, can be satisfied in the form of an electronic signature as defined in the Electronic Transaction Act; and</TD></TR></TABLE>

<P STYLE="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="text-align: justify; width: 0.5in"></TD><TD STYLE="text-align: justify; width: 0.25in">(j)</TD><TD STYLE="text-align: justify">Sections 8 and 19(3) of the Electronic Transactions Act shall not apply.</TD></TR></TABLE>

<P STYLE="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="text-align: justify; width: 0.5in">3.</TD><TD STYLE="text-align: justify">Subject to the last two preceding Articles, any words defined in the Companies
Act shall, if not inconsistent with the subject or context, bear the same meaning in these Articles.</TD></TR></TABLE>

<P STYLE="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt">&nbsp;</P>

<P STYLE="font: bold 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center">PRELIMINARY</P>

<P STYLE="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><B>&nbsp;</B></P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="text-align: justify; width: 0.5in">4.</TD><TD STYLE="text-align: justify">The business of the Company may be conducted as the Directors see fit.</TD></TR></TABLE>

<P STYLE="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="text-align: justify; width: 0.5in">5.</TD><TD STYLE="text-align: justify">The Registered Office shall be at such address in the Cayman Islands as the Directors
may from time to time determine. The Company may in addition establish and maintain such other offices and places of business and agencies
in such places as the Directors may from time to time determine.</TD></TR></TABLE>

<P STYLE="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="text-align: justify; width: 0.5in">6.</TD><TD STYLE="text-align: justify">The expenses incurred in the formation of the Company and in connection with the
offer for subscription and issue of Shares shall be paid by the Company. Such expenses may be amortized over such period as the Directors
may determine and the amount so paid shall be charged against income and/or capital in the accounts of the Company as the Directors shall
determine.</TD></TR></TABLE>

<P STYLE="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="text-align: justify; width: 0.5in">7.</TD><TD STYLE="text-align: justify">The Directors shall keep, or cause to be kept, the Register at such place or (subject
to compliance with the Companies Act and these Articles) places as the Directors may from time to time determine and, in the absence of
any such determination, the Register shall be kept at the Registered Office.</TD></TR></TABLE>

<P STYLE="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt">&nbsp;</P>

<P STYLE="font: bold 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center">SHARES</P>

<P STYLE="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><B>&nbsp;</B></P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="text-align: justify; width: 0.5in">8.</TD><TD STYLE="text-align: justify">Subject to these Articles, all Shares for the time being unissued shall be under
the control of the Directors who may, in their absolute discretion and without the approval of the Members, cause the Company to:</TD></TR></TABLE>

<P STYLE="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="text-align: justify; width: 0.5in"></TD><TD STYLE="text-align: justify; width: 0.25in">(a)</TD><TD STYLE="text-align: justify">issue, allot and dispose of Shares (including, without limitation, preferred shares)
(whether in certificated form or non-certificated form) to such Persons, in such manner, on such terms and having such rights and being
subject to such restrictions as they may from time to time determine;</TD></TR></TABLE>

<P STYLE="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="text-align: justify; width: 0.5in"></TD><TD STYLE="text-align: justify; width: 0.25in">(b)</TD><TD STYLE="text-align: justify">grant rights over Shares or other securities to be issued in one or more classes
or series as they deem necessary or appropriate and determine the designations, powers, preferences, privileges and other rights attaching
to such Shares or securities, including dividend rights, voting rights, conversion rights, terms
of redemption and liquidation preferences, any or all of which may be greater than the powers, preferences, privileges and rights associated
with the then issued and outstanding Shares, at such times and on such other terms as they think proper; and</TD></TR></TABLE>

<P STYLE="margin-top: 0; margin-bottom: 0"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="margin-top: 0; margin-bottom: 0"></P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top; text-align: justify">
<TD STYLE="width: 0.5in"></TD><TD STYLE="width: 0.25in; text-align: left">(c)</TD><TD STYLE="text-align: justify">grant options with respect to Shares and issue warrants,
convertible securities or similar instruments with respect thereto; </TD>
</TR></TABLE>
<P STYLE="margin-top: 0; margin-bottom: 0"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="text-align: justify; margin-left: 0.5in; margin-top: 0; margin-bottom: 0"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">and, for such purposes, the Directors may reserve an appropriate
number of Shares for the time being unissued.</FONT></P>

<P STYLE="margin-top: 0; margin-bottom: 0"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>


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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="text-align: justify; width: 0.5in">9.</TD><TD STYLE="text-align: justify">The Directors may authorize the division of Shares into any number of Classes and
the different Classes shall be authorized, established and designated (or re-designated as the case may be) and the variations in the
relative rights (including, without limitation, voting, dividend and redemption rights), restrictions, preferences, privileges and payment
obligations as between the different Classes (if any) may be fixed and determined by the Directors or by a Special Resolution. The Directors
may issue from time to time, out of the authorised share capital of the Company, preferred shares with such preferred or other rights,
all or any of which may be greater than the rights of Ordinary Shares, at such time and on such terms as they may think appropriate in
their absolute discretion and without approval of the Members; provided, however, before any preferred shares of any such series are issued,
the Directors shall by resolution of Directors determine, with respect to any series of preferred shares, the terms and rights of that
series, including:</TD></TR></TABLE>

<P STYLE="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="text-align: justify; width: 0.5in"></TD><TD STYLE="text-align: justify; width: 0.25in">(a)</TD><TD STYLE="text-align: justify">the designation of such series, the number of preferred shares to constitute such
series and the subscription price thereof if different from the par value thereof;</TD></TR></TABLE>

<P STYLE="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="text-align: justify; width: 0.5in"></TD><TD STYLE="text-align: justify; width: 0.25in">(b)</TD><TD STYLE="text-align: justify">whether the preferred shares of such series shall have voting rights, in addition
to any voting rights provided by law, and, if so, the terms of such voting rights, which may be general or limited;</TD></TR></TABLE>

<P STYLE="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="text-align: justify; width: 0.5in"></TD><TD STYLE="text-align: justify; width: 0.25in">(c)</TD><TD STYLE="text-align: justify">the dividends, if any, payable on such series, whether any such dividends shall
be cumulative, and, if so, from what dates, the conditions and dates upon which such dividends shall be payable, and the preference or
relation which such dividends shall bear to the dividends payable on any shares of any other class or any other series of shares;</TD></TR></TABLE>

<P STYLE="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="text-align: justify; width: 0.5in"></TD><TD STYLE="text-align: justify; width: 0.25in">(d)</TD><TD STYLE="text-align: justify">whether the preferred shares of such series shall be subject to redemption by the
Company, and, if so, the times, prices and other conditions of such redemption;</TD></TR></TABLE>

<P STYLE="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="text-align: justify; width: 0.5in"></TD><TD STYLE="text-align: justify; width: 0.25in">(e)</TD><TD STYLE="text-align: justify">whether the preferred shares of such series shall have any rights to receive any
part of the assets available for distribution amongst the Members upon the liquidation of the Company, and, if so, the terms of such liquidation
preference, and the relation which such liquidation preference shall bear to the entitlements of the holders of shares of any other class
or any other series of shares;</TD></TR></TABLE>

<P STYLE="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="text-align: justify; width: 0.5in"></TD><TD STYLE="text-align: justify; width: 0.25in">(f)</TD><TD STYLE="text-align: justify">whether the preferred shares of such series shall be subject to the operation of
a retirement or sinking fund and, if so, the extent to and manner in which any such retirement or sinking fund shall be applied to the
purchase or redemption of the preferred shares of such series for retirement or other corporate purposes and the terms and provisions
relative to the operation thereof;</TD></TR></TABLE>

<P STYLE="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="text-align: justify; width: 0.5in"></TD><TD STYLE="text-align: justify; width: 0.25in">(g)</TD><TD STYLE="text-align: justify">whether the preferred shares of such series shall be convertible into, or exchangeable
for, shares of any other class or any other series of preferred shares or any other securities and, if so, the price or prices or the
rate or rates of conversion or exchange and the method, if any, of adjusting the same, and any other terms and conditions of conversion
or exchange;</TD></TR></TABLE>

<P STYLE="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="text-align: justify; width: 0.5in"></TD><TD STYLE="text-align: justify; width: 0.25in">(h)</TD><TD STYLE="text-align: justify">the limitations and restrictions, if any, to be effective while any preferred shares
of such series are outstanding upon the payment of dividends or the making of other distributions on, and upon the purchase, redemption
or other acquisition by the Company of, the existing shares or shares of any other class of shares or any other series of preferred shares;</TD></TR></TABLE>

<P STYLE="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="text-align: justify; width: 0.5in"></TD><TD STYLE="text-align: justify; width: 0.25in">(i)</TD><TD STYLE="text-align: justify">the conditions or restrictions, if any, upon the creation of indebtedness of the
Company or upon the issue of any additional shares, including additional shares of such series or of any other class of shares or any
other series of preferred shares; and</TD></TR></TABLE>

<P STYLE="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="text-align: justify; width: 0.5in"></TD><TD STYLE="text-align: justify; width: 0.25in">(j)</TD><TD STYLE="text-align: justify">any other powers, preferences and relative, participating, optional and other special
rights, and any qualifications, limitations and restrictions thereof;</TD></TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-left: 0.5in; margin-top: 0pt; margin-bottom: 0pt; text-align: justify">and, for such purposes, the Directors
may reserve an appropriate number of Shares for the time being unissued. The Company is not obliged to issue, allot or dispose of Shares
if it is, in the opinion of the Directors, unlawful or impracticable. The Company shall not issue Shares to bearer.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-left: 0.5in; margin-top: 0pt; margin-bottom: 0pt; text-align: justify">Except as otherwise expressly provided
in the resolution or resolutions providing for the establishment of any Class or series of preferred shares, no vote of the holders of
preferred shares or Ordinary Shares shall be a prerequisite to the issuance of any Shares of any Class or series of the preferred Shares
authorized by and complying with the conditions of the Memorandum and these Articles.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.5in">10.</TD><TD STYLE="text-align: justify">The Company may insofar as may be permitted by law, pay a commission to any Person
in consideration of his subscribing or agreeing to subscribe whether absolutely or conditionally for any Shares. Such commissions may
be satisfied by the payment of cash or the lodgment of fully or partly paid-up Shares or partly in one way and partly in the other. The
Company may also pay such brokerage as may be lawful on any issue of Shares.</TD></TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.5in">11.</TD><TD STYLE="text-align: justify">The Directors may refuse to accept any application for Shares, and may accept any
application in whole or in part, for any reason or for no reason.</TD></TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"></P>

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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 8pt">&nbsp;</FONT></P>

<P STYLE="font: bold 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center">MODIFICATION OF RIGHTS</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 8pt">&nbsp;</FONT></P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.5in">12.</TD><TD STYLE="text-align: justify">If at any time the capital of the Company is divided into different Classes,
                                 all or any of the rights attached to any such Class may, subject to any rights or restrictions for the time being attached to any
                                 Class, be varied with the consent in writing of all of the holders of the issued Shares of that Class or with the sanction of a
                                 special resolution passed at a separate meeting of the holders of the Shares of that Class. To every such separate meeting all the
                                 provisions of these Articles relating to general meetings of the Company or to the proceedings thereat shall, mutatis mutandis,
                                 apply, except that the necessary quorum shall be one or more Persons holding or representing by proxy at least one-third in nominal
                                 or par value amount of the issued Shares of the relevant Class (but so that if at any adjourned meeting of such holders a quorum as
                                 above defined is not present, those Shareholders who are present shall form a quorum) and that, subject to any rights or
                                 restrictions for the time being attached to the Shares of that Class, every
Shareholder of the Class shall on a poll have one vote for each Share of the Class held by him. For the purposes of this Article the Directors
may treat all the Classes or any two or more Classes as forming one Class if they consider that all such Classes would be affected in
the same way by the proposals under consideration, but in any other case shall treat them as separate Classes.</TD></TR></TABLE>

<P STYLE="margin-top: 0; margin-bottom: 0"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 8pt">&nbsp;</FONT></P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.5in">13.</TD><TD STYLE="text-align: justify">The rights conferred upon the holders of the Shares of any Class issued with preferred
or other rights shall not, unless otherwise expressly provided by the terms of issue of the Shares of that Class, be deemed to be varied
by the creation or issue of further Shares ranking <I>pari passu </I>with or subsequent to the Shares of that Class or the redemption
or purchase of any Shares of any Class by the Company. The rights of the holders of Shares shall not be deemed to be varied by the creation
or issue of Shares with preferred or other rights including, without limitation, the creation of Shares with enhanced or weighted voting
rights.</TD></TR></TABLE>

<P STYLE="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 8pt">&nbsp;</FONT></P>

<P STYLE="font: bold 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center">CERTIFICATES</P>

<P STYLE="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 8pt">&nbsp;</FONT></P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="text-align: justify; width: 0.5in">14.</TD><TD STYLE="text-align: justify">Every Person whose name is entered as a Member in the Register may, without payment
and upon its written request, request a certificate within two calendar months after allotment or lodgment of transfer (or within such
other period as the conditions of issue shall provide) in the form determined by the Directors. All certificates shall specify the Share
or Shares held by that Person, provided that in respect of a Share or Shares held jointly by several persons the Company shall not be
bound to issue more than one certificate, and delivery of a certificate for a Share to one of several joint holders shall be sufficient
delivery to all. All certificates for Shares shall be delivered personally or sent through the post addressed to the Member entitled thereto
at the Member&rsquo;s registered address as appearing in the Register.</TD></TR></TABLE>

<P STYLE="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 8pt">&nbsp;</FONT></P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="text-align: justify; width: 0.5in">15.</TD><TD STYLE="text-align: justify">Every share certificate of the Company shall bear legends required under the applicable laws, including the
Securities Act.</TD></TR></TABLE>

<P STYLE="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 8pt">&nbsp;</FONT></P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="text-align: justify; width: 0.5in">16.</TD><TD STYLE="text-align: justify">Any two or more certificates representing Shares of any one Class held by any Member
may at the Member&rsquo;s request be cancelled and a single new certificate for such Shares issued in lieu on payment (if the Directors
shall so require) of one dollar (US$1.00) or such smaller sum as the Directors shall determine.</TD></TR></TABLE>

<P STYLE="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 8pt">&nbsp;</FONT></P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="text-align: justify; width: 0.5in">17.</TD><TD STYLE="text-align: justify">If a share certificate shall be damaged or defaced or alleged to have been lost,
stolen or destroyed, a new certificate representing the same Shares may be issued to the relevant Member upon request, subject to delivery
up of the old certificate or (if alleged to have been lost, stolen or destroyed) compliance with such conditions as to evidence and indemnity
and the payment of out-of-pocket expenses of the Company in connection with the request as the Directors may think fit.</TD></TR></TABLE>

<P STYLE="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 8pt">&nbsp;</FONT></P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="text-align: justify; width: 0.5in">18.</TD><TD STYLE="text-align: justify">In the event that Shares are held jointly by several persons, any request may be
made by any one of the joint holders and if so made shall be binding on all of the joint holders.</TD></TR></TABLE>

<P STYLE="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 8pt">&nbsp;</FONT></P>

<P STYLE="font: bold 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center">FRACTIONAL SHARES</P>

<P STYLE="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 8pt">&nbsp;</FONT></P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="text-align: justify; width: 0.5in">19.</TD><TD STYLE="text-align: justify">The Directors may issue fractions of a Share and, if so issued, a fraction of a
Share shall be subject to and carry the corresponding fraction of liabilities (whether with respect to nominal or par value, premium,
contributions, calls or otherwise), limitations, preferences, privileges, qualifications, restrictions, rights (including, without prejudice
to the generality of the foregoing, voting and participation rights) and other attributes of a whole Share. If more than one fraction
of a Share of the same Class is issued to or acquired by the same Shareholder such fractions shall be accumulated.</TD></TR></TABLE>

<P STYLE="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 8pt">&nbsp;</FONT></P>

<P STYLE="font: bold 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center">LIEN</P>

<P STYLE="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 8pt">&nbsp;</FONT></P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="text-align: justify; width: 0.5in">20.</TD><TD STYLE="text-align: justify">The Company has a first and paramount lien on every Share (whether or not fully
paid) for all amounts (whether presently payable or not) payable at a fixed time or called in respect of that Share. The Company also
has a first and paramount lien on every Share registered in the name of a Person indebted or under liability to the Company (whether he
is the sole registered holder of a Share or one of two or more joint holders) for all amounts owing by him or his estate to the Company
(whether or not presently payable). The Directors may at any time declare a Share to be wholly or in part exempt from the provisions of
this Article. The Company&rsquo;s lien on a Share extends to any amount payable in respect of it, including but not limited to dividends.</TD></TR></TABLE>

<P STYLE="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 8pt">&nbsp;</FONT></P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="text-align: justify; width: 0.5in">21.</TD><TD STYLE="text-align: justify">The Company may sell, in such manner as the Directors in their absolute discretion
think fit, any Share on which the Company has a lien, but no sale shall be made unless an amount in respect of which the lien exists is
presently payable nor until the expiration of fourteen calendar days after a notice in writing, demanding payment of such part of the
amount in respect of which the lien exists as is presently payable, has been given to the registered holder for the time being of the
Share, or the Persons entitled thereto by reason of his death or bankruptcy.</TD></TR></TABLE>

<P STYLE="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 8pt">&nbsp;</FONT></P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="text-align: justify; width: 0.5in">22.</TD><TD STYLE="text-align: justify">For giving effect to any such sale the Directors may authorize a Person to transfer
the Shares sold to the purchaser thereof. The purchaser shall be registered as the holder of the Shares comprised in any such transfer
and he shall not be bound to see to the application of the purchase money, nor shall his title to the Shares be affected by any irregularity
or invalidity in the proceedings in reference to the sale.</TD></TR></TABLE>

<P STYLE="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 8pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify; margin-top: 0pt; margin-bottom: 0pt"></P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="text-align: justify; width: 0.5in">23.</TD><TD STYLE="text-align: justify">The proceeds of the sale after deduction of expenses, fees and commission incurred
by the Company shall be received by the Company and applied in payment of such part of the amount in respect of which the lien exists
as is presently payable, and the residue shall (subject to a like lien for sums not presently payable as existed upon the Shares prior
to the sale) be paid to the Person entitled to the Shares immediately prior to the sale.</TD></TR></TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify; margin-top: 0pt; margin-bottom: 0pt"></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify; margin-top: 0pt; margin-bottom: 0pt"></P>

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<P STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify; margin-top: 0pt; margin-bottom: 0pt">&nbsp;</P>

<P STYLE="font: bold 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center">CALLS ON SHARES</P>

<P STYLE="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify; margin-top: 0pt; margin-bottom: 0pt"><B>&nbsp;</B></P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="text-align: justify; width: 0.5in">24.</TD><TD STYLE="text-align: justify">Subject to the terms of the allotment, the Directors may from time to time make
calls upon the Shareholders in respect of any moneys unpaid on their Shares, and each Shareholder shall (subject to receiving at least
fourteen calendar days&rsquo; notice specifying the time or times of payment) pay to the Company at the time or times so specified the
amount called on such Shares. A call shall be deemed to have been made at the time when the resolution of the Directors authorizing such
call was passed.</TD></TR></TABLE>

<P STYLE="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="text-align: justify; width: 0.5in">25.</TD><TD STYLE="text-align: justify">The joint holders of a Share shall be jointly and severally liable to pay calls in respect thereof.</TD></TR></TABLE>

<P STYLE="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="text-align: justify; width: 0.5in">26.</TD><TD STYLE="text-align: justify">If a sum called in respect of a Share is not paid before or on the day appointed
for payment thereof, the Person from whom the sum is due shall pay interest upon the sum at the
rate of eight percent per annum from the day appointed for the payment thereof to the time of the actual payment, but the Directors shall
be at liberty to waive payment of that interest wholly or in part.</TD></TR></TABLE>

<P STYLE="margin-top: 0; margin-bottom: 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.5in">27.</TD><TD STYLE="text-align: justify">The provisions of these Articles as to the liability of joint holders and as to
payment of interest shall apply in the case of non-payment of any sum which, by the terms of issue of a Share, becomes payable at a fixed
time, whether on account of the amount of the Share, or by way of premium, as if the same had become payable by virtue of a call duly
made and notified.</TD></TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.5in">28.</TD><TD STYLE="text-align: justify">The Directors may make arrangements with respect to the issue of partly paid Shares
for a difference between the Shareholders, or the particular Shares, in the amount of calls to be paid and in the times of payment.</TD></TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.5in">29.</TD><TD STYLE="text-align: justify">The Directors may, if they think fit, receive from any Shareholder willing to advance
the same all or any part of the moneys uncalled and unpaid upon any partly paid Shares held by him, and upon all or any of the moneys
so advanced may (until the same would, but for such advance, become presently payable) pay interest at such rate (not exceeding without
the sanction of an Ordinary Resolution, eight percent per annum) as may be agreed upon between the Shareholder paying the sum in advance
and the Directors. No such sum paid in advance of calls shall entitle the Member paying such sum to any portion of a dividend declared
in respect of any period prior to the date upon which such sum would, but for such payment, become presently payable.</TD></TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt">&nbsp;</P>

<P STYLE="font: bold 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center">FORFEITURE OF SHARES</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><B>&nbsp;</B></P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.5in">30.</TD><TD STYLE="text-align: justify">If a Shareholder fails to pay any call or instalment of a call in respect of any
Shares on the day appointed for payment, the Directors may, at any time thereafter during such time as any part of such call or instalment
remains unpaid, serve a notice on him requiring payment of so much of the call or instalment as is unpaid, together with any interest
which may have accrued.</TD></TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.5in">31.</TD><TD STYLE="text-align: justify">The notice shall name a further day (not earlier than the expiration of fourteen
calendar days from the date of the notice) on or before which the payment required by the notice is to be made, and shall state that in
the event of non-payment at or before the time appointed, the Shares in respect of which the call was made will be liable to be forfeited.</TD></TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.5in">32.</TD><TD STYLE="text-align: justify">If the requirements of any such notice as aforesaid are not complied with, any Share
in respect of which the notice has been given may at any time thereafter, before the payment required by notice has been made, be forfeited
by a resolution of the Directors to that effect.</TD></TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.5in">33.</TD><TD STYLE="text-align: justify">A forfeited Share may be sold or otherwise disposed of on such terms and in such
manner as the Directors think fit, and at any time before a sale or disposition the forfeiture may be cancelled on such terms as the Directors
think fit.</TD></TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.5in">34.</TD><TD STYLE="text-align: justify">A Person whose Shares have been forfeited shall cease to be a Shareholder in respect
of the forfeited Shares, but shall, notwithstanding, remain liable to pay to the Company all moneys which at the date of forfeiture were
payable by him to the Company in respect of the Shares forfeited, but his liability shall cease if and when the Company receives payment
in full of the amount unpaid on the Shares forfeited.</TD></TR></TABLE>

<P STYLE="margin-top: 0; margin-bottom: 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.5in">35.</TD><TD STYLE="text-align: justify">A certificate in writing under the hand of a Director of the Company that a Share
has been duly forfeited on a date stated in the certificate shall be conclusive evidence of the facts in the declaration as against all
Persons claiming to be entitled to the Share.</TD></TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.5in">36.</TD><TD STYLE="text-align: justify">The Company may receive the consideration, if any, given for a Share on any sale
or disposition thereof pursuant to the provisions of these Articles as to forfeiture and may execute a transfer of the Share in favor
of the Person to whom the Share is sold or disposed of and that Person shall be registered as the holder of the Share and shall not be
bound to see to the application of the purchase money, if any, nor shall his title to the Shares be affected by any irregularity or invalidity
in the proceedings in reference to the disposition or sale.</TD></TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.5in">37.</TD><TD STYLE="text-align: justify">The provisions of these Articles as to forfeiture shall apply in the case of non-payment
of any sum which by the terms of issue of a Share becomes due and payable, whether on account of the amount of the Share, or by way of
premium, as if the same had been payable by virtue of a call duly made and notified.</TD></TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"></P>

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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt">&nbsp;</P>

<P STYLE="font: bold 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center">TRANSFER OF SHARES</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><B>&nbsp;</B></P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.5in">38.</TD><TD STYLE="text-align: justify">Subject to these Articles and any other transfer or conversion restrictions pursuant
to arrangements entered into by the Company with any depositary bank or other parties, any Shareholder may transfer all or any of his
Shares (including securities representing his Shares) by an instrument of transfer in the usual or common form or in a form prescribed
by the Designated Stock Exchange or in any other form approved by the Board or, if the transferor or transferee is a clearing house or
a central depository house or its nominee(s), by hand or by machine imprinted signature or by such other manner of execution as the Board
may approve from time to time.</TD></TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.5in">39.</TD><TD STYLE="text-align: justify">The instrument of transfer of any Share shall be in writing and in any usual or
common form or such other form as the Directors may, in their absolute discretion, approve and be executed by or on behalf of the transferor
and if in respect of a nil or partly paid up Share, or if so required by the Directors, shall also be executed on behalf of the transferee
and shall be accompanied by the certificate (if any) of the Shares to which it relates and such other evidence as the Directors may reasonably
require to show the right of the transferor to make the transfer. The transferor shall be deemed to remain a Shareholder until the name
of the transferee is entered in the Register in respect of the relevant Shares.</TD></TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.5in">40.</TD><TD STYLE="text-align: left; padding-right: 5.8pt; width: 0.25in">(a)</TD>
                                 <TD STYLE="text-align: justify">The Directors may in their absolute discretion decline to register any transfer of Shares which is not fully paid up or on which the
Company has a lien.</TD></TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.5in"></TD><TD STYLE="width: 0.25in">(b)</TD><TD STYLE="text-align: left">The Directors may also decline to register any transfer of any Share unless:</TD></TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.75in"></TD><TD STYLE="width: 0.25in">(i)</TD><TD STYLE="text-align: justify">the instrument of transfer is lodged with the Company, accompanied by the certificate
for the Shares to which it relates and such other evidence as the Board may reasonably require to show the right of the transferor to
make the transfer;</TD></TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.75in"></TD><TD STYLE="width: 0.25in">(ii)</TD><TD STYLE="text-align: left">the instrument of transfer is in respect of only one Class of Shares;</TD></TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.75in"></TD><TD STYLE="width: 0.25in">(iii)</TD><TD STYLE="text-align: left">the instrument of transfer is properly stamped, if required;</TD></TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.75in"></TD><TD STYLE="width: 0.25in">(iv)</TD><TD STYLE="text-align: justify">in the case of a transfer to joint holders, the number of joint holders to whom the Share is to be transferred
does not exceed four; and</TD></TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.75in"></TD><TD STYLE="width: 0.25in">(v)</TD><TD STYLE="text-align: justify">a fee of such maximum sum as the Designated Stock Exchange may determine to be payable,
or such lesser sum as the Board of Directors may from time to time require, is paid to the Company in respect thereof.</TD></TR></TABLE>

<P STYLE="margin-top: 0; margin-bottom: 0"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.5in">41.</TD><TD STYLE="text-align: justify">The registration of transfers may, after compliance with any notice required by
the Designated Stock Exchange Rules, be suspended and the Register closed at such times and for such periods as the Directors may, in
their absolute discretion, from time to time determine, provided always that such registration of transfer shall not be suspended nor
the Register closed for more than thirty calendar days in any calendar year.</TD></TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.5in">42.</TD><TD STYLE="text-align: justify">All instruments of transfer that are registered shall be retained by the Company.
If the Directors refuse to register a transfer of any Shares, they shall within two calendar months after the date on which the instrument
of transfer was lodged with the Company send notice of the refusal to each of the transferor and the transferee.</TD></TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt">&nbsp;</P>

<P STYLE="font: bold 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center">TRANSMISSION OF SHARES</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><B>&nbsp;</B></P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.5in">43.</TD><TD STYLE="text-align: justify">The legal personal representative of a deceased sole holder of a Share shall be
the only Person recognized by the Company as having any title to the Share. In the case of a Share registered in the name of two or more
holders, the survivors or survivor, or the legal personal representatives of the deceased survivor, shall be the only Person recognized
by the Company as having any title to the Share.</TD></TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.5in">44.</TD><TD STYLE="text-align: justify">Any Person becoming entitled to a Share in consequence of the death or bankruptcy
of a Shareholder shall, upon such evidence being produced as may from time to time be required by the Directors, have the right either
to be registered as a Shareholder in respect of the Share or, instead of being registered himself, to make such transfer of the Share
as the deceased or bankrupt Person could have made; but the Directors shall, in either case, have the same right to decline or suspend
registration as they would have had in the case of a transfer of the Share by the deceased or bankrupt Person before the death or bankruptcy.</TD></TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.5in">45.</TD><TD STYLE="text-align: justify">A Person becoming entitled to a Share by reason of the death or bankruptcy of a
Shareholder shall be entitled to the same dividends and other advantages to which he would be entitled if he were the registered Shareholder,
except that he shall not, before being registered as a Shareholder in respect of the Share, be entitled in respect of it to exercise any
right conferred by membership in relation to meetings of the Company, provided however, that the Directors may at any time give notice
requiring any such person to elect either to be registered himself or to transfer the Share, and if the notice is not complied with within
ninety calendar days, the Directors may thereafter withhold payment of all dividends, bonuses or other monies payable in respect of the
Share until the requirements of the notice have been complied with.</TD></TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt">&nbsp;</P>

<P STYLE="font: bold 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center">REGISTRATION OF EMPOWERING
INSTRUMENTS</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><B>&nbsp;</B></P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.5in">46.</TD><TD STYLE="text-align: justify">The Company shall be entitled to charge a fee not exceeding one dollar (US$1.00)
on the registration of every probate, letters of administration, certificate of death or marriage, power of attorney, notice in lieu of
distringas, or other instrument.</TD></TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"></P>

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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt">&nbsp;</P>

<P STYLE="font: bold 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center">ALTERATION OF SHARE CAPITAL</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><B>&nbsp;</B></P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.5in">47.</TD><TD STYLE="text-align: justify">Subject to the provisions of the Companies Act and these Articles, the Company
may from time to time by Ordinary Resolution increase the share capital by such sum, to be divided into Shares of such Classes and amount,
as the resolution shall prescribe.</TD></TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.5in">48.</TD><TD STYLE="text-align: left">Subject to the Companies Act and these Articles, the Company may by Ordinary Resolution:</TD></TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.5in"></TD><TD STYLE="width: 0.25in">(a)</TD><TD STYLE="text-align: left">increase its share capital by new Shares of such amount as it thinks expedient;</TD></TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.5in"></TD><TD STYLE="width: 0.25in">(b)</TD><TD STYLE="text-align: left">consolidate and divide all or any of its share capital into Shares of a larger amount than its existing Shares;</TD></TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.5in"></TD><TD STYLE="width: 0.25in">(c)</TD><TD STYLE="text-align: justify">subdivide its Shares, or any of them, into Shares of an amount smaller than that
fixed by the Memorandum, provided that in the subdivision the proportion between the amount paid and the amount, if any, unpaid on each
reduced Share shall be the same as it was in case of the Share from which the reduced Share is derived; and</TD></TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.5in"></TD><TD STYLE="width: 0.25in">(d)</TD><TD STYLE="text-align: justify">cancel any Shares that, at the date of the passing of the resolution, have not
been taken or agreed to be taken by any Person and diminish the amount of its share capital by the amount of the Shares so cancelled.</TD></TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.5in">49.</TD><TD STYLE="text-align: justify">Unless the Board in its sole discretion determines otherwise, all new Shares created
in accordance with the provisions of the preceding Article shall be subject to the same provisions of the Articles with reference to the
payment of calls, liens, transfer, transmission, forfeiture and otherwise as the Shares in the original share capital. The Board may settle
as they consider expedient any difficulty which arises in relation to any consolidation and division under the preceding Article and in
particular but without prejudice to the generality of the foregoing may issue certificates in respect of fractions of shares or arrange
for the sale of the shares representing fractions and the distribution of the net proceeds of sale (after deduction of the expenses of
such sale) in due proportion amongst the Members who would have been entitled to the fractions, and for this purpose the Board may authorize
some person to transfer the shares representing fractions to their purchaser or resolve that such net proceeds be paid to the Company
for the Company&rsquo;s benefit. Such purchaser will not be bound to see to the application of the purchase money nor will his title to
the shares be affected by any irregularity or invalidity in the proceedings relating to the sale.</TD></TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.5in">50.</TD><TD STYLE="text-align: left">The Company may by Special Resolution reduce its share capital and any capital redemption reserve in any
manner authorized by law.</TD></TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt">&nbsp;</P>

<P STYLE="font: bold 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center">REDEMPTION, PURCHASE AND SURRENDER OF
SHARES</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><B>&nbsp;</B></P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.5in">51.</TD><TD STYLE="text-align: left">Subject to the provisions of the Companies Act and these Articles, the Company may:</TD></TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.5in"></TD><TD STYLE="width: 0.25in">(a)</TD><TD STYLE="text-align: justify">issue Shares that are to be redeemed or are liable to be redeemed at the option
of the Shareholder or the Company. The redemption of Shares shall be effected in such manner and upon such terms as may be determined,
before the issue of such Shares by either the Board or by the Shareholders by Special Resolution;</TD></TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.5in"></TD><TD STYLE="width: 0.25in">(b)</TD><TD STYLE="text-align: justify">purchase its own Shares (including any redeemable Shares) in such manner and upon
such terms as have been approved by the Board or by the Shareholders by Ordinary Resolution, or are otherwise authorized by these Articles;
and</TD></TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.5in"></TD><TD STYLE="width: 0.25in">(c)</TD><TD STYLE="text-align: justify">make a payment in respect of the redemption or purchase of its own Shares in any
manner permitted by the Companies Act, including out of capital.</TD></TR></TABLE>

<P STYLE="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="text-align: justify; width: 0.5in">52.</TD><TD STYLE="text-align: justify">The redemption, purchase or surrender of any Share shall not be deemed to give rise
to the redemption, purchase or surrender of any other Share other than as may be required pursuant to applicable laws and any other contractual
obligations of the Company.</TD></TR></TABLE>

<P STYLE="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="text-align: justify; width: 0.5in">53.</TD><TD STYLE="text-align: justify">The holder of the Shares being purchased shall be bound to deliver up to the Company
the certificate(s) (if any) thereof for cancellation and thereupon the Company shall pay to him the purchase or redemption monies or consideration
in respect thereof.</TD></TR></TABLE>

<P STYLE="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="text-align: justify; width: 0.5in">54.</TD><TD STYLE="text-align: justify">The Directors may accept the surrender for no consideration of any fully paid Share.</TD></TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"></P>

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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt">&nbsp;</P>

<P STYLE="font: bold 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center">TREASURY SHARES</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><B>&nbsp;</B></P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.5in">55.</TD><TD STYLE="text-align: justify">The Directors may, prior to the purchase, redemption or surrender of any Share, determine that such Share
shall be held as a Treasury Share.</TD></TR></TABLE>

<P STYLE="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="text-align: justify; width: 0.5in">56.</TD><TD STYLE="text-align: justify">The Directors may determine to cancel a Treasury Share or transfer a Treasury Share
on such terms as they think proper (including, without limitation, for nil consideration).</TD></TR></TABLE>

<P STYLE="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="text-align: justify; width: 0.5in">57.</TD><TD STYLE="text-align: justify">In the event that the Directors do not specify that the relevant Shares are to be held as Treasury Shares,
such Shares shall be cancelled.</TD></TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt">&nbsp;</P>

<P STYLE="font: bold 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center">GENERAL MEETINGS</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><B>&nbsp;</B></P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.5in">58.</TD><TD STYLE="text-align: justify">All general meetings other than annual general meetings shall be called extraordinary general meetings.</TD></TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify; margin-top: 0pt; margin-bottom: 0pt">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="text-align: justify; width: 0.5in">59.</TD><TD STYLE="text-align: justify; width: 0.25in">(a)</TD>
                                   <TD STYLE="text-align: justify">The Company may (but shall not be obliged to, unless as required by applicable law or Designated Stock Exchange Rules) in each calendar
year hold a general meeting as its annual general meeting and shall specify the meeting as such in the notices calling it. The annual
general meeting shall be held at such time and place as may be determined by the Directors.</TD></TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top; text-align: justify">
<TD STYLE="width: 0.5in"></TD><TD STYLE="width: 0.25in; text-align: left">(b)</TD><TD STYLE="text-align: justify">At these meetings the report of the Directors (if any) shall
be presented.</TD>
</TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.5in">60.</TD><TD STYLE="text-align: justify; width: 0.25in">(a)</TD>
                                   <TD STYLE="text-align: justify">The Chairman or a majority of the Directors may call general meetings, and they shall on a Shareholders&rsquo; requisition forthwith
proceed to convene an extraordinary general meeting of the Company.</TD></TR></TABLE>

<P STYLE="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="text-align: justify; width: 0.5in"></TD><TD STYLE="text-align: justify; width: 0.25in">(b)</TD><TD STYLE="text-align: justify">A Shareholders&rsquo; requisition is a requisition of two or more Members holding
at the date of deposit of the requisition Shares which carry in aggregate not less than one-third (1/3) of all votes attaching to all
issued and outstanding Shares of the Company that as at the date of the deposit carry the right to vote at general meetings of the Company.</TD></TR></TABLE>

<P STYLE="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="text-align: justify; width: 0.5in"></TD><TD STYLE="text-align: justify; width: 0.25in">(c)</TD><TD STYLE="text-align: justify">The requisition must state the objects of the meeting and must be signed by the
requisitionists and deposited at the Registered Office, and may consist of several documents in like form each signed by one or more requisitionists.</TD></TR></TABLE>

<P STYLE="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="text-align: justify; width: 0.5in"></TD><TD STYLE="text-align: justify; width: 0.25in">(d)</TD><TD STYLE="text-align: justify">If there are no Directors as at the date of the deposit of the Members&rsquo; requisition,
or if the Directors do not within twenty-one calendar days from the date of the deposit of the requisition duly proceed to convene a general
meeting to be held within a further twenty-one calendar days, the requisitionists, or any of them representing more than one-half of the
total voting rights of all of them, may themselves convene a general meeting, but any meeting so convened shall not be held after the
expiration of three calendar months after the expiration of the said twenty-one calendar days.</TD></TR></TABLE>

<P STYLE="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="text-align: justify; width: 0.5in"></TD><TD STYLE="text-align: justify; width: 0.25in">(e)</TD><TD STYLE="text-align: justify">A general meeting convened as aforesaid by requisitionists shall be convened in
the same manner as nearly as possible as that in which general meetings are to be convened by Directors.</TD></TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt">&nbsp;</P>

<P STYLE="font: bold 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center">NOTICE OF GENERAL MEETINGS</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><B>&nbsp;</B></P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.5in">61.</TD><TD STYLE="text-align: justify">At least seven (7) calendar days&rsquo; notice shall be given for any general meeting.
Every notice shall be exclusive of the day on which it is given or deemed to be given and of the day for which it is given and shall specify
the place, the day and the hour of the meeting and the general nature of the business and shall be given in the manner hereinafter mentioned
or in such other manner if any as may be prescribed by the Company, provided that a general meeting of the Company shall, whether or not
the notice specified in this Article has been given and whether or not the provisions of these Articles regarding general meetings have
been complied with, be deemed to have been duly convened if it is so agreed:</TD></TR></TABLE>

<P STYLE="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="text-align: justify; width: 0.5in"></TD><TD STYLE="text-align: justify; width: 0.25in">(a)</TD><TD STYLE="text-align: justify">in the case of an annual general meeting, by all the Shareholders (or their proxies) entitled to attend and
vote thereat; and</TD></TR></TABLE>

<P STYLE="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="text-align: justify; width: 0.5in"></TD><TD STYLE="text-align: justify; width: 0.25in">(b)</TD><TD STYLE="text-align: justify">in the case of an extraordinary general meeting, by two-thirds (2/3<SUP>rd</SUP>)
of the Shareholders having a right to attend and vote at the meeting, present in person or by proxy or, in the case of a corporation or
other non-natural person, by its duly authorized representative or proxy.</TD></TR></TABLE>

<P STYLE="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="text-align: justify; width: 0.5in">62.</TD><TD STYLE="text-align: justify">The accidental omission to give notice of a meeting to or the non-receipt of a notice
of a meeting by any Shareholder shall not invalidate the proceedings at any meeting.</TD></TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"></P>

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    <DIV STYLE="break-before: page; margin-top: 6pt; margin-bottom: 12pt"><P STYLE="margin: 0pt">&nbsp;</P></DIV>
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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt">&nbsp;</P>

<P STYLE="font: bold 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center">PROCEEDINGS AT GENERAL MEETINGS</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><B>&nbsp;</B></P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.5in">63.</TD><TD STYLE="text-align: justify">No business except for the appointment of a chairman for the meeting shall be transacted
at any general meeting unless a quorum of Shareholders is present at the time when the meeting proceeds to business. One or more Shareholders
who together hold Shares which carry in aggregate not less than one-third (1/3) of all votes attaching to all issued and outstanding Shares
that carry the right to vote at such general meeting, present in person or by proxy or, if a corporation or other non-natural person,
by its duly authorized representative, shall be a quorum for all purposes.</TD></TR></TABLE>

<P STYLE="text-align: justify; margin-top: 0; margin-bottom: 0"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="text-align: justify; width: 0.5in">64.</TD><TD STYLE="text-align: justify">If within half an hour from the time appointed for the meeting a quorum is not present, the meeting shall
be dissolved.</TD></TR></TABLE>

<P STYLE="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="text-align: justify; width: 0.5in">65.</TD><TD STYLE="text-align: justify">If the Directors wish to make this facility available for a specific general meeting
or all general meetings of the Company, participation in any general meeting of the Company
may be by means of a telephone or similar communication equipment by way of which all Persons participating in such meeting can communicate
with each other and such participation shall be deemed to constitute presence in person at the meeting.</TD></TR></TABLE>

<P STYLE="margin-top: 0; margin-bottom: 0"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.5in">66.</TD><TD STYLE="text-align: justify">The Chairman, if any, of the Board of Directors shall preside as chairman at every general meeting of the
Company.</TD></TR></TABLE>

<P STYLE="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="text-align: justify; width: 0.5in">67.</TD><TD STYLE="text-align: justify">If there is no such Chairman of the Board of Directors, or if at any general meeting
he is not present within fifteen minutes after the time appointed for holding the meeting or is unwilling to act as chairman, any Director
or Person nominated by the Directors shall preside as chairman of that meeting, failing which the Shareholders present in person or by
proxy shall choose any Person present to be chairman of that meeting.</TD></TR></TABLE>

<P STYLE="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="text-align: justify; width: 0.5in">68.</TD><TD STYLE="text-align: justify">The chairman may with the consent of any general meeting at which a quorum is present
(and shall if so directed by the meeting) adjourn the meeting from time to time and from place to place, but no business shall be transacted
at any adjourned meeting other than the business left unfinished at the meeting from which the adjournment took place. When a meeting,
or adjourned meeting, is adjourned for fourteen calendar days or more, notice of the adjourned meeting shall be given as in the case of
an original meeting. Save as aforesaid it shall not be necessary to give any notice of an adjournment or of the business to be transacted
at an adjourned meeting.</TD></TR></TABLE>

<P STYLE="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="text-align: justify; width: 0.5in">69.</TD><TD STYLE="text-align: justify">The Directors may cancel or postpone any duly convened general meeting at any time
prior to such meeting, except for general meetings requisitioned by the Shareholders in accordance with these Articles, for any reason
or for no reason, upon notice in writing to Shareholders. A postponement may be for a stated period of any length or indefinitely as the
Directors may determine. Notice of the business to be transacted at such postponed general meeting shall not be required. If a general
meeting is postponed in accordance with this Article, the appointment of a proxy will be valid if it is received as required by the Articles
not less than 48 hours before the time appointed for holding the postponed meeting.</TD></TR></TABLE>

<P STYLE="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="text-align: justify; width: 0.5in">70.</TD><TD STYLE="text-align: justify">At any general meeting a resolution put to the vote of the meeting shall be decided
on a show of hands, unless a poll is (before or on the declaration of the result of the show of hands) demanded. A poll may be demanded
by the chairman of the meeting or by any or one or more Shareholders who together hold Shares which carry in aggregate not less than ten
percent of the votes attaching to all issued and outstanding Shares that carry the right to vote at such general meeting, present in person
or by proxy or, if a corporation or other non-natural person, by its duly authorized representative. Unless a poll is so demanded, a declaration
by the chairman of the meeting that a resolution has, on a show of hands, been carried, or carried unanimously, or by a particular majority,
or lost, and an entry to that effect in the book of the proceedings of the Company, shall be conclusive evidence of the fact, without
proof of the number or proportion of the votes recorded in favor of, or against, that resolution.</TD></TR></TABLE>

<P STYLE="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="text-align: justify; width: 0.5in">71.</TD><TD STYLE="text-align: justify">If a poll is duly demanded it shall be taken in such manner as the chairman of the
meeting directs, and the result of the poll shall be deemed to be the resolution of the meeting at which the poll was demanded.</TD></TR></TABLE>

<P STYLE="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="text-align: justify; width: 0.5in">72.</TD><TD STYLE="text-align: justify">All questions submitted to a meeting shall be decided by an Ordinary Resolution
except where a greater majority is required by these Articles or by the Companies Act. In the case of an equality of votes, whether on
a show of hands or on a poll, the chairman of the meeting at which the show of hands takes place or at which the poll is demanded, shall
not be entitled to a second or casting vote.</TD></TR></TABLE>

<P STYLE="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="text-align: justify; width: 0.5in">73.</TD><TD STYLE="text-align: justify">A poll demanded on the election of a chairman of the meeting or on a question of
adjournment shall be taken forthwith. A poll demanded on any other question shall be taken at such time as the chairman of the meeting
directs.</TD></TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt">&nbsp;</P>

<P STYLE="font: bold 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center">VOTES OF SHAREHOLDERS</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><B>&nbsp;</B></P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.5in">74.</TD><TD STYLE="text-align: justify">Subject to any rights and restrictions for the time being attached to any Share,
on a show of hands every Shareholder present in person or by proxy (or, if a corporation or other non-natural person, by its duly authorized
representative or proxy) shall, at a general meeting of the Company, each have one vote and on a poll every Shareholder present in person
or by proxy (or, if a corporation or other non-natural person, by its duly authorized representative or proxy) shall have one vote for
each Ordinary Share of which he is the holder.</TD></TR></TABLE>

<P STYLE="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify; margin-top: 0pt; margin-bottom: 0pt"></P>

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    <DIV STYLE="break-before: page; margin-top: 6pt; margin-bottom: 12pt"><P STYLE="margin: 0pt">&nbsp;</P></DIV>
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<P STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify; margin-top: 0pt; margin-bottom: 0pt">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="text-align: justify; width: 0.5in">75.</TD><TD STYLE="text-align: justify">In the case of joint holders the vote of the senior who tenders a vote whether
in person or by proxy (or, if a corporation or other non-natural person, by its duly authorized representative or proxy) shall be accepted
to the exclusion of the votes of the other joint holders and for this purpose seniority shall be determined by the order in which the
names stand in the Register.</TD></TR></TABLE>

<P STYLE="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="text-align: justify; width: 0.5in">76.</TD><TD STYLE="text-align: justify">Shares carrying the right to vote that are held by a Shareholder of unsound mind,
or in respect of whom an order has been made by any court having jurisdiction in lunacy, may be voted, whether on a show of hands or on
a poll, by his committee, or other Person in the nature of a committee appointed by that court, and any such committee or other Person
may vote in respect of such Shares by proxy.</TD></TR></TABLE>

<P STYLE="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="text-align: justify; width: 0.5in">77.</TD><TD STYLE="text-align: justify">No Shareholder shall be entitled to vote at any general meeting of the Company unless
all calls, if any, or other sums presently payable by him in respect of Shares carrying the right to vote held by him have been paid.</TD></TR></TABLE>

<P STYLE="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="text-align: justify; width: 0.5in">78.</TD><TD STYLE="text-align: justify">On a poll votes may be given either personally or by proxy.</TD></TR></TABLE>

<P STYLE="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="text-align: justify; width: 0.5in">79.</TD><TD STYLE="text-align: justify">Each Shareholder, other than a recognized clearing house (or its nominee(s)) or
depositary (or its nominee(s)), may only appoint one proxy on a show of hand and on a poll, each such proxy is under no obligation to
cast all his votes in the same way. The instrument appointing a proxy shall be in writing under the hand of the appointor or of his attorney
duly authorized in writing or, if the appointor is a corporation, either under Seal or under the hand of an officer or attorney duly authorized.
A proxy need not be a Shareholder. On a poll a Shareholder entitled to more than one vote need not use all his votes or cast all his votes
in the same way.</TD></TR></TABLE>

<P STYLE="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="text-align: justify; width: 0.5in">80.</TD><TD STYLE="text-align: justify">An instrument appointing a proxy may be in any usual or common form or such other form as the Directors may
approve.</TD></TR></TABLE>

<P STYLE="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="text-align: justify; width: 0.5in">81.</TD><TD STYLE="text-align: justify">The instrument appointing a proxy shall be deposited at the Registered Office or
at such other place as is specified for that purpose in the notice convening the meeting, or in any instrument of proxy sent out by the
Company:</TD></TR></TABLE>

<P STYLE="text-align: justify; margin-top: 0; margin-bottom: 0"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="text-align: justify; margin-top: 0; margin-bottom: 0"></P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="text-align: justify; width: 0.5in"></TD><TD STYLE="text-align: justify; width: 0.25in">(a)</TD><TD STYLE="text-align: justify">not less than 48 hours before the time for holding the meeting or adjourned meeting
at which the person named in the instrument proposes to vote; or</TD></TR></TABLE>
<P STYLE="margin-top: 0; margin-bottom: 0"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.5in"></TD><TD STYLE="width: 0.25in">(b)</TD><TD STYLE="text-align: justify">in the case of a poll taken more than 48 hours after it is demanded, be deposited
as aforesaid after the poll has been demanded and not less than 24 hours before the time appointed for the taking of the poll; or</TD></TR></TABLE>

<P STYLE="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="text-align: justify; width: 0.5in"></TD><TD STYLE="text-align: justify; width: 0.25in">(c)</TD><TD STYLE="text-align: justify">where the poll is not taken forthwith but is taken not more than 48 hours after it
was demanded be delivered at the meeting at which the poll was demanded to the chairman or to the secretary or to any director;</TD></TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-left: 0.5in; margin-top: 0pt; margin-bottom: 0pt; text-align: justify">provided that the Directors may
in the notice convening the meeting, or in any instrument of proxy sent out by the Company, direct that the instrument appointing a proxy
may be deposited at such other time (no later than the time for holding the meeting or adjourned meeting) at the Registered Office or
at such other place as is specified for that purpose in the notice convening the meeting, or in any instrument of proxy sent out by the
Company. The chairman of the meeting may in any event at his discretion direct that an instrument of proxy shall be deemed to have been
duly deposited. An instrument of proxy that is not deposited in the manner permitted shall be invalid.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.5in">82.</TD><TD STYLE="text-align: left">The instrument appointing a proxy shall be deemed to confer authority to demand or join in demanding a poll.</TD></TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.5in">83.</TD><TD STYLE="text-align: justify">A resolution in writing signed by all the Shareholders for the time being entitled
to receive notice of and to attend and vote at general meetings of the Company (or being corporations by their duly authorized representatives)
shall be as valid and effective as if the same had been passed at a general meeting of the Company duly convened and held.</TD></TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt">&nbsp;</P>

<P STYLE="font: bold 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center">CORPORATIONS ACTING BY REPRESENTATIVES
AT MEETINGS</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><B>&nbsp;</B></P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.5in">84.</TD><TD STYLE="text-align: justify">Any corporation which is a Shareholder or a Director may by resolution of its directors
or other governing body authorize such Person as it thinks fit to act as its representative at any meeting of the Company or of any meeting
of holders of a Class or of the Directors or of a committee of Directors, and the Person so authorized shall be entitled to exercise the
same powers on behalf of the corporation which he represents as that corporation could exercise if it were an individual Shareholder or
Director.</TD></TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"></P>

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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 7pt">&nbsp;</FONT></P>

<P STYLE="font: bold 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center">DEPOSITARY AND CLEARING HOUSES</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 7pt">&nbsp;</FONT></P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.5in">85.</TD><TD STYLE="text-align: justify">If a recognized clearing house (or its nominee(s)) or depositary (or its nominee(s))
is a Member of the Company it may, by resolution of its directors or other governing body or by power of attorney, authorize such Person(s)
as it thinks fit to act as its representative(s) at any general meeting of the Company or of any Class of Shareholders provided that,
if more than one Person is so authorized, the authorization shall specify the number and Class of Shares in respect of which each such
Person is so authorized. A Person so authorized pursuant to this Article shall be entitled to exercise the same powers on behalf of the
recognized clearing house (or its nominee(s)) or depositary (or its nominee(s)) which he represents as that recognized clearing house
(or its nominee(s)) or depositary (or its nominee(s)) could exercise if it were an individual Member holding the number and Class of Shares
specified in such authorization, including the right to vote individually on a show of hands.</TD></TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 7pt">&nbsp;</FONT></P>

<P STYLE="font: bold 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center">DIRECTORS</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 7pt">&nbsp;</FONT></P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.5in">86.</TD><TD STYLE="text-align: left; width: 0.25in">(a)</TD>
                                   <TD STYLE="padding-left: -0.125in; text-align: justify">Unless otherwise determined by the Company in general meeting, the number of Directors shall not be less than three (3) Directors, and
there shall be no maximum number of Directors.</TD></TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 7pt">&nbsp;</FONT></P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.5in"></TD><TD STYLE="width: 0.25in">(b)</TD><TD STYLE="text-align: justify">The Board of Directors shall have a Chairman elected and appointed by a majority
of the Directors then in office. The period for which the Chairman will hold office will also be determined by a majority of all of the
Directors then in office. The Chairman shall preside as chairman at every meeting of the Board of Directors, save and except that if the
Chairman is not present at a meeting of the Board of Directors within fifteen minutes after the time appointed for holding the same, or
if the Chairman is unable or unwilling to act as the chairman of a meeting of the Board of Directors, the attending Directors may choose
one of their number to be the chairman of the meeting.</TD></TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 7pt">&nbsp;</FONT></P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.5in"></TD><TD STYLE="width: 0.25in">(c)</TD><TD STYLE="text-align: justify">The Company may by Ordinary Resolution appoint any person to be a Director and the
appointment of such Director shall firstly been approved by the Board of Directors or any committee of the Directors.</TD></TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 7pt">&nbsp;</FONT></P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.5in"></TD><TD STYLE="width: 0.25in">(d)</TD><TD STYLE="text-align: justify">The Board may, by the affirmative vote of a simple majority of the remaining Directors
present and voting at a Board meeting, appoint any person as a Director, to fill a casual vacancy on the Board or as an addition to the
existing Board.</TD></TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 7pt">&nbsp;</FONT></P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.5in"></TD><TD STYLE="width: 0.25in">(e)</TD><TD STYLE="text-align: justify">A Director shall hold office until the expiration of his or her term or his or her
successor shall have been elected and qualified, or until his or her office is otherwise vacated.</TD></TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 7pt">&nbsp;</FONT></P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.5in">87.</TD><TD STYLE="text-align: justify">A Director may be removed from office by Ordinary Resolution of the Company, notwithstanding
anything in these Articles or in any agreement between the Company and such Director (but without prejudice to any claim for damages under
such agreement). A vacancy on the Board created by the removal of a Director under the previous sentence may be filled by Ordinary Resolution
or by the affirmative vote of a simple majority of the remaining Directors present and voting at a Board meeting. The notice of any meeting
at which a resolution to remove a Director shall be proposed or voted upon must contain a statement of the intention to remove that Director
and such notice must be served on that Director not less than ten (10) calendar days before the meeting. Such Director is entitled to
attend the meeting and be heard on the motion for his removal.</TD></TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 7pt">&nbsp;</FONT></P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.5in">88.</TD><TD STYLE="text-align: justify">The Board may, from time to time, and except as required by applicable law or Designated
Stock Exchange Rules, adopt, institute, amend, modify or revoke the corporate governance policies or initiatives of the Company and determine
on various corporate governance related matters of the Company as the Board shall determine by resolution of Directors from time to time.</TD></TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 7pt">&nbsp;</FONT></P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.5in">89.</TD><TD STYLE="text-align: justify">A Director shall not be required to hold any Shares in the Company by way of qualification.
A Director who is not a Member of the Company shall nevertheless be entitled to attend and speak at general meetings.</TD></TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 7pt">&nbsp;</FONT></P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.5in">90.</TD><TD STYLE="text-align: left">The remuneration of the Directors shall be determined by the Directors.</TD></TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 7pt">&nbsp;</FONT></P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.5in">91.</TD><TD STYLE="text-align: justify">The Directors shall be entitled to be paid their travelling, hotel and other expenses
properly incurred by them in going to, attending and returning from meetings of the Directors, or any committee of the Directors, or general
meetings of the Company, or otherwise in connection with the business of the Company, or to receive such fixed allowance in respect thereof
as may be determined by the Directors from time to time, or a combination partly of one such method and partly the other.</TD></TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 7pt">&nbsp;</FONT></P>

<P STYLE="font: bold 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center">ALTERNATE DIRECTOR OR PROXY</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 7pt">&nbsp;</FONT></P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.5in">92.</TD><TD STYLE="text-align: justify">Any Director may in writing appoint another Person to be his alternate and, save
to the extent provided otherwise in the form of appointment, such alternate shall have authority to sign written resolutions on behalf
of the appointing Director, but shall not be required to sign such written resolutions where they have been signed by the appointing director,
and to act in such Director&rsquo;s place at any meeting of the Directors at which the appointing Director is unable to be present. Every
such alternate shall be entitled to attend and vote at meetings of the Directors as a Director when the Director appointing him is not
personally present and where he is a Director to have a separate vote on behalf of the Director he is representing in addition to his
own vote. A Director may at any time in writing revoke the appointment of an alternate appointed by him. Such alternate shall be deemed
for all purposes to be a Director of the Company and shall not be deemed to be the agent of the Director appointing him. The remuneration
of such alternate shall be payable out of the remuneration of the Director appointing him and the proportion thereof shall be agreed between
them.</TD></TR></TABLE>

<P STYLE="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 7pt">&nbsp;</FONT></P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="text-align: justify; width: 0.5in">93.</TD><TD STYLE="text-align: justify">Any Director may appoint any Person, whether or not a Director, to be the proxy
of that Director to attend and vote on his behalf, in accordance with instructions given by that Director, or in the absence of such instructions
at the discretion of the proxy, at a meeting or meetings of the Directors which that Director is unable to attend personally. The instrument
appointing the proxy shall be in writing under the hand of the appointing Director and shall be in any usual or common form or such other
form as the Directors may approve, and must be lodged with the chairman of the meeting of the Directors at which such proxy is to be used,
or first used, prior to the commencement of the meeting.</TD></TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 7pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"></P>

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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt">&nbsp;</P>

<P STYLE="font: bold 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center">DISQUALIFICATION OF DIRECTORS</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><B>&nbsp;</B></P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.5in">94.</TD><TD STYLE="text-align: justify">The office of Director shall be vacated, if the Director:</TD></TR></TABLE>

<P STYLE="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="text-align: justify; width: 0.5in"></TD><TD STYLE="text-align: justify; width: 0.25in">(a)</TD><TD STYLE="text-align: justify">becomes bankrupt or makes any arrangement or composition with his creditors;</TD></TR></TABLE>

<P STYLE="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="text-align: justify; width: 0.5in"></TD><TD STYLE="text-align: justify; width: 0.25in">(b)</TD><TD STYLE="text-align: justify">dies or is found to be or becomes of unsound mind;</TD></TR></TABLE>

<P STYLE="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="text-align: justify; width: 0.5in"></TD><TD STYLE="text-align: justify; width: 0.25in">(c)</TD><TD STYLE="text-align: justify">resigns his office by notice in writing to the Company;</TD></TR></TABLE>

<P STYLE="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="text-align: justify; width: 0.5in"></TD><TD STYLE="text-align: justify; width: 0.25in">(d)</TD><TD STYLE="text-align: justify">without special leave of absence from the Board, is absent from meetings of the Board
for three consecutive meetings and the Board resolves that his office be vacated;</TD></TR></TABLE>

<P STYLE="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="text-align: justify; width: 0.5in"></TD><TD STYLE="text-align: justify; width: 0.25in">(e)</TD><TD STYLE="text-align: justify">is prohibited by any applicable law or Designated Stock Exchange Rules from being a Director; or</TD></TR></TABLE>

<P STYLE="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="text-align: justify; width: 0.5in"></TD><TD STYLE="text-align: justify; width: 0.25in">(f)</TD><TD STYLE="text-align: justify">is removed from office pursuant to any other provision of these Articles.</TD></TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt">&nbsp;</P>

<P STYLE="font: bold 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center">POWERS AND DUTIES OF DIRECTORS</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><B>&nbsp;</B></P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.5in">95.</TD><TD STYLE="text-align: justify">Subject to the Companies Act, these Articles and to any resolutions passed in a
general meeting, the business of the Company shall be managed by the Directors, who may pay all expenses incurred in setting up and registering
the Company and may exercise all powers of the Company. No resolution passed by the Company in general meeting shall invalidate any prior
act of the Directors that would have been valid if that resolution had not been passed.</TD></TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.5in">96.</TD><TD STYLE="text-align: justify">Subject to these Articles, the Directors may from time to time appoint any natural
person or corporation, whether or not a Director to hold such office in the Company as the Directors may think necessary for the administration
of the Company, including but not limited to, chief executive officer, one or more other executive officers, president, one or more vice-presidents,
treasurer, assistant treasurer, manager or controller, and for such term and at such remuneration (whether by way of salary or commission
or participation in profits or partly in one way and partly in another), and with such powers and duties as the Directors may think fit.
Any natural person or corporation so appointed by the Directors may be removed by the Directors. The Directors may also appoint one or
more of their number to the office of managing director upon like terms, but any such appointment shall ipso facto terminate if any managing
director ceases for any cause to be a Director, or if the Company by Ordinary Resolution resolves that his tenure of office be terminated.</TD></TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.5in">97.</TD><TD STYLE="text-align: justify">The Directors may appoint any natural person or corporation to be a Secretary (and
if need be an assistant Secretary or assistant Secretaries) who shall hold office for such term, at such remuneration and upon such conditions
and with such powers as they think fit. Any Secretary or assistant Secretary so appointed by the Directors may be removed by the Directors.</TD></TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.5in">98.</TD><TD STYLE="text-align: justify">The Directors may delegate any of their powers to committees consisting of such
member or members of their body as they think fit; any committee so formed shall in the exercise of the powers so delegated conform to
any regulations that may be imposed on it by the Directors.</TD></TR></TABLE>

<P STYLE="margin-top: 0; margin-bottom: 0"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.5in">99.</TD><TD STYLE="text-align: justify">The Directors may from time to time and at any time by power of attorney (whether
under Seal or under hand) or otherwise appoint any company, firm or Person or body of Persons, whether nominated directly or indirectly
by the Directors, to be the attorney or attorneys or authorized signatory (any such person being an &ldquo;Attorney&rdquo; or &ldquo;Authorized
Signatory&rdquo;, respectively) of the Company for such purposes and with such powers, authorities and discretion (not exceeding those
vested in or exercisable by the Directors under these Articles) and for such period and subject to such conditions as they may think fit,
and any such power of attorney or other appointment may contain such provisions for the protection and convenience of Persons dealing
with any such Attorney or Authorized Signatory as the Directors may think fit, and may also authorize any such Attorney or Authorized
Signatory to delegate all or any of the powers, authorities and discretion vested in him.</TD></TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.5in">100.</TD><TD STYLE="text-align: justify">The Directors may from time to time provide for the management of the affairs of
the Company in such manner as they shall think fit and the provisions contained in the three next following Articles shall not limit the
general powers conferred by this Article.</TD></TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.5in">101.</TD><TD STYLE="text-align: justify">The Directors from time to time and at any time may establish any committees, local
boards or agencies for managing any of the affairs of the Company and may appoint any natural person or corporation to be a member of
such committees or local boards and may appoint any managers or agents of the Company and may fix the remuneration of any such natural
person or corporation.</TD></TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.5in">102.</TD><TD STYLE="text-align: justify">The Directors from time to time and at any time may delegate to any such committee,
local board, manager or agent any of the powers, authorities and discretions for the time being vested in the Directors and may authorize
the members for the time being of any such local board, or any of them to fill any vacancies therein and to act notwithstanding vacancies
and any such appointment or delegation may be made on such terms and subject to such conditions as the Directors may think fit and the
Directors may at any time remove any natural person or corporation so appointed and may annul or vary any such delegation, but no Person
dealing in good faith and without notice of any such annulment or variation shall be affected thereby.</TD></TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.5in">103.</TD><TD STYLE="text-align: justify">Any such delegates as aforesaid may be authorized by the Directors to sub-delegate
all or any of the powers, authorities, and discretion for the time being vested in them.</TD></TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"></P>

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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt">&nbsp;</P>

<P STYLE="font: bold 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center">BORROWING POWERS OF DIRECTORS</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><B>&nbsp;</B></P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.5in">104.</TD><TD STYLE="text-align: justify">The Directors may from time to time at their discretion exercise all the powers
of the Company to borrow money, to mortgage or charge all or any part of its undertaking, property and assets (present and future) and
uncalled capital, and to issue debentures, bonds and other securities, whenever money is borrowed or as security for any debt, liability
or obligation of the Company or of any third party.</TD></TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt">&nbsp;</P>

<P STYLE="font: bold 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center">THE SEAL</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><B>&nbsp;</B></P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.5in">105.</TD><TD STYLE="text-align: justify">The Seal shall not be affixed to any instrument except by the authority of a resolution
of the Directors provided always that such authority may be given prior to or after the affixing of the Seal and if given after may be
in general form confirming a number of affixings of the Seal. The Seal shall be affixed in the presence of a Director or a Secretary (or
an assistant Secretary) or in the presence of any one or more Persons as the Directors may appoint for the purpose and every Person as
aforesaid shall sign every instrument to which the Seal is so affixed in their presence.</TD></TR></TABLE>

<P STYLE="margin-top: 0; margin-bottom: 0"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.5in">106.</TD><TD STYLE="text-align: justify">The Company may maintain a facsimile of the Seal in such countries or places as
the Directors may appoint and such facsimile Seal shall not be affixed to any instrument except by the authority of a resolution of the
Directors provided always that such authority may be given prior to or after the affixing of such facsimile Seal and if given after may
be in general form confirming a number of affixings of such facsimile Seal. The facsimile Seal shall be affixed in the presence of such
Person or Persons as the Directors shall for this purpose appoint and such Person or Persons as aforesaid shall sign every instrument
to which the facsimile Seal is so affixed in their presence and such affixing of the facsimile Seal and signing as aforesaid shall have
the same meaning and effect as if the Seal had been affixed in the presence of and the instrument signed by a Director or a Secretary
(or an assistant Secretary) or in the presence of any one or more Persons as the Directors may appoint for the purpose.</TD></TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.5in">107.</TD><TD STYLE="text-align: justify">Notwithstanding the foregoing, a Secretary or any assistant Secretary shall have
the authority to affix the Seal, or the facsimile Seal, to any instrument for the purposes of attesting authenticity of the matter contained
therein but which does not create any obligation binding on the Company.</TD></TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt">&nbsp;</P>

<P STYLE="font: bold 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center">PROCEEDINGS OF DIRECTORS</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><B>&nbsp;</B></P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.5in">108.</TD><TD STYLE="text-align: justify">The Directors may meet together (either within or without the Cayman Islands) for
the despatch of business, adjourn, and otherwise regulate their meetings and proceedings as they think fit. Questions arising at any meeting
shall be decided by a majority of votes. At any meeting of the Directors, each Director present in person or represented by his proxy
or alternate shall be entitled to one vote. In case of an equality of votes the chairman of the meeting shall have a second or casting
vote. A Director may, and a Secretary or assistant Secretary on the requisition of a Director shall, at any time summon a meeting of the
Directors.</TD></TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.5in">109.</TD><TD STYLE="text-align: justify">A Director may participate in any meeting of the Directors, or of any committee
appointed by the Directors of which such Director is a member, by means of telephone or similar communication equipment by way of which
all Persons participating in such meeting can communicate with each other and such participation shall be deemed to constitute presence
in person at the meeting.</TD></TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.5in">110.</TD><TD STYLE="text-align: justify">The quorum necessary for the transaction of the business of the Board may be fixed
by the Directors, and unless so fixed, the quorum shall be a majority of Directors then in office. A Director represented by proxy or
by an alternate Director at any meeting shall be deemed to be present for the purposes of determining whether or not a quorum is present.</TD></TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.5in">111.</TD><TD STYLE="text-align: justify">A Director who is in any way, whether directly or indirectly, interested in a contract
or proposed contract or arrangement with the Company shall declare the nature of his interest at a meeting of the Directors. A general
notice given to the Directors by any Director to the effect that he is a member of any specified company or firm and is to be regarded
as interested in any contract or transaction which may thereafter be made with that company or firm shall be deemed a sufficient declaration
of interest in regard to any contract so made or transaction so consummated. A Director may vote in respect of any contract or proposed
contract or arrangement notwithstanding that he may be interested therein and if he does so his vote shall be counted and he may be counted
in the quorum at any meeting of the Directors at which any such contract or proposed contract or arrangement shall come before the meeting
for consideration, provided that (a) such Director, if his interest (whether direct or indirect) in such contract or arrangement is material,
has declared the nature of his interest at the earliest meeting of the Board at which it is practicable for him to do so, either specifically
or by way of a general notice and (b) if such contract or arrangement is a transaction with a related party, such transaction has been
approved by the audit committee of the Company.</TD></TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt">&nbsp;</P>


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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.5in">112.</TD><TD STYLE="text-align: justify">A Director may hold any other office or place of profit under the Company (other
than the office of auditor) in conjunction with his office of Director for such period and on such terms (as to remuneration and otherwise)
as the Directors may determine and no Director or intending Director shall be disqualified by his office from contracting with the Company
either with regard to his tenure of any such other office or place of profit or as vendor, purchaser or otherwise, nor shall any such
contract or arrangement entered into by or on behalf of the Company in which any Director is in any way interested be liable to be avoided,
nor shall any Director so contracting or being so interested be liable to account to the Company for any profit realized by any such contract
or arrangement by reason of such Director holding that office or of the fiduciary relation thereby established. A Director, notwithstanding
his interest, may be counted in the quorum present at any meeting of the Directors whereat he or any other Director is appointed to hold
any such office or place of profit under the Company or whereat the terms of any such appointment are arranged and he may vote on any
such appointment or arrangement.</TD></TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.5in">113.</TD><TD STYLE="text-align: justify">Any Director may act by himself or through his firm in a professional capacity
for the Company, and he or his firm shall be entitled to remuneration for professional services as if he were not a Director; provided
that nothing herein contained shall authorize a Director or his firm to act as auditor to the Company.</TD></TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.5in">114.</TD><TD STYLE="text-align: left">The Directors shall cause minutes to be made for the purpose of recording:</TD></TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.5in"></TD><TD STYLE="width: 0.25in">(a)</TD><TD STYLE="text-align: left">all appointments of officers made by the Directors;</TD></TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.5in"></TD><TD STYLE="width: 0.25in">(b)</TD><TD STYLE="text-align: left">the names of the Directors present at each meeting of the Directors and of any committee of the Directors;
and</TD></TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.5in"></TD><TD STYLE="width: 0.25in">(c)</TD><TD STYLE="text-align: justify">all resolutions and proceedings at all meetings of the Company, and of the Directors and of committees of
Directors.</TD></TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.5in">115.</TD><TD STYLE="text-align: justify">When the chairman of a meeting of the Directors signs the minutes of such meeting
the same shall be deemed to have been duly held notwithstanding that all the Directors have not actually come together or that there may
have been a technical defect in the proceedings.</TD></TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.5in">116.</TD><TD STYLE="text-align: justify">A resolution in writing signed by all the Directors or all the members of a committee
of Directors entitled to receive notice of a meeting of Directors or committee of Directors, as the case may be (an alternate Director,
subject as provided otherwise in the terms of appointment of the alternate Director, being entitled to sign such a resolution on behalf
of his appointer), shall be as valid and effectual as if it had been passed at a duly called and constituted meeting of Directors or committee
of Directors, as the case may be. When signed a resolution may consist of several documents each signed by one or more of the Directors
or his duly appointed alternate.</TD></TR></TABLE>

<P STYLE="margin-top: 0; margin-bottom: 0"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.5in">117.</TD><TD STYLE="text-align: justify">The continuing Directors may act notwithstanding any vacancy in their body but
if and for so long as their number is reduced below the number fixed by or pursuant to these Articles as the necessary quorum of Directors,
the continuing Directors may act for the purpose of increasing the number, or of summoning a general meeting of the Company, but for no
other purpose.</TD></TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.5in">118.</TD><TD STYLE="text-align: justify">Subject to any regulations imposed on it by the Directors, a committee appointed
by the Directors may elect a chairman of its meetings. If no such chairman is elected, or if at any meeting the chairman is not present
within fifteen minutes after the time appointed for holding the meeting, the committee members present may choose one of their number
to be chairman of the meeting.</TD></TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.5in">119.</TD><TD STYLE="text-align: justify">A committee appointed by the Directors may meet and adjourn as it thinks proper.
Subject to any regulations imposed on it by the Directors, questions arising at any meeting shall be determined by a majority of votes
of the committee members present and in case of an equality of votes the chairman shall not have a second or casting vote.</TD></TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.5in">120.</TD><TD STYLE="text-align: justify">All acts done by any meeting of the Directors or of a committee of Directors, or
by any Person acting as a Director, shall notwithstanding that it be afterwards discovered that there was some defect in the appointment
of any such Director or Person acting as aforesaid, or that they or any of them were disqualified, be as valid as if every such Person
had been duly appointed and was qualified to be a Director.</TD></TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt">&nbsp;</P>

<P STYLE="font: bold 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center">PRESUMPTION OF ASSENT</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><B>&nbsp;</B></P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.5in">121.</TD><TD STYLE="text-align: justify">A Director who is present at a meeting of the Board of Directors at which an action
on any Company matter is taken shall be presumed to have assented to the action taken unless his dissent shall be entered in the minutes
of the meeting or unless he shall file his written dissent from such action with the person acting as the chairman or secretary of the
meeting before the adjournment thereof or shall forward such dissent by registered post to such person immediately after the adjournment
of the meeting. Such right to dissent shall not apply to a Director who voted in favor of such action.</TD></TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"></P>

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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt">&nbsp;</P>

<P STYLE="font: bold 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center">DIVIDENDS</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><B>&nbsp;</B></P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.5in">122.</TD><TD STYLE="text-align: justify">Subject to any rights and restrictions for the time being attached to any Shares,
the Directors may from time to time declare dividends (including interim dividends) and other distributions on Shares in issue and authorize
payment of the same out of the funds of the Company lawfully available therefor.</TD></TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.5in">123.</TD><TD STYLE="text-align: justify">Subject to any rights and restrictions for the time being attached to any Shares,
the Company by Ordinary Resolution may declare dividends, but no dividend shall exceed the amount recommended by the Directors.</TD></TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.5in">124.</TD><TD STYLE="text-align: justify">The Directors may, before recommending or declaring any dividend, set aside out
of the funds legally available for distribution such sums as they think proper as a reserve or reserves which shall, in the absolute discretion
of the Directors, be applicable for meeting contingencies or for equalizing dividends or for any other purpose to which those funds may
be properly applied, and pending such application may in the absolute discretion of the Directors, either be employed in the business
of the Company or be invested in such investments (other than Shares of the Company) as the Directors may from time to time think fit.</TD></TR></TABLE>

<P STYLE="margin-top: 0; margin-bottom: 0"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.5in">125.</TD><TD STYLE="text-align: justify">Any dividend payable in cash to the holder of Shares may be paid in any manner
determined by the Directors. If paid by cheque it will be sent by mail addressed to the holder at his address in the Register, or addressed
to such person and at such addresses as the holder may direct. Every such cheque or warrant shall, unless the holder or joint holders
otherwise direct, be made payable to the order of the holder or, in the case of joint holders, to the order of the holder whose name stands
first on the Register in respect of such Shares, and shall be sent at his or their risk and payment of the cheque or warrant by the bank
on which it is drawn shall constitute a good discharge to the Company.</TD></TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.5in">126.</TD><TD STYLE="text-align: justify">The Directors may determine that a dividend shall be paid wholly or partly by the
distribution of specific assets (which may consist of the shares or securities of any other company) and may settle all questions concerning
such distribution. Without limiting the generality of the foregoing, the Directors may fix the value of such specific assets, may determine
that cash payment shall be made to some Shareholders in lieu of specific assets and may vest any such specific assets in trustees on such
terms as the Directors think fit.</TD></TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.5in">127.</TD><TD STYLE="text-align: justify">Subject to any rights and restrictions for the time being attached to any Shares,
all dividends shall be declared and paid according to the amounts paid up on the Shares, but if and for so long as nothing is paid up
on any of the Shares dividends may be declared and paid according to the par value of the Shares. No amount paid on a Share in advance
of calls shall, while carrying interest, be treated for the purposes of this Article as paid on the Share.</TD></TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.5in">128.</TD><TD STYLE="text-align: justify">If several Persons are registered as joint holders of any Share, any of them may
give effective receipts for any dividend or other moneys payable on or in respect of the Share.</TD></TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.5in">129.</TD><TD STYLE="text-align: left">No dividend shall bear interest against the Company.</TD></TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.5in">130.</TD><TD STYLE="text-align: justify">Any dividend unclaimed after a period of six calendar years from the date of declaration
of such dividend may be forfeited by the Board of Directors and, if so forfeited, shall revert to the Company.</TD></TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt">&nbsp;</P>

<P STYLE="font: bold 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center">ACCOUNTS, AUDIT AND ANNUAL RETURN AND
DECLARATION</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><B>&nbsp;</B></P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.5in">131.</TD><TD STYLE="text-align: left">The books of account relating to the Company&rsquo;s affairs shall be kept in such manner as may be determined
from time to time by the Directors.</TD></TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.5in">132.</TD><TD STYLE="text-align: justify">The books of account shall be kept at the Registered Office, or at such other place
or places as the Directors think fit, and shall always be open to the inspection of the Directors.</TD></TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.5in">133.</TD><TD STYLE="text-align: justify">The Directors may from time to time determine whether and to what extent and at
what times and places and under what conditions or regulations the accounts and books of the Company or any of them shall be open to the
inspection of Shareholders not being Directors, and no Shareholder (not being a Director) shall have any right to inspect any account
or book or document of the Company except as conferred by any applicable law or authorized by the Directors or by Ordinary Resolution.</TD></TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.5in">134.</TD><TD STYLE="text-align: justify">The accounts relating to the Company&rsquo;s affairs shall be audited in such manner
and with such financial year end as may be determined from time to time by the Directors or failing any determination as aforesaid shall
not be audited.</TD></TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.5in">135.</TD><TD STYLE="text-align: justify">The Directors may appoint an auditor of the Company who shall hold office until
removed from office by a resolution of the Directors and may fix his or their remuneration.</TD></TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"></P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.5in">136.</TD><TD STYLE="text-align: justify">Every auditor of the Company shall have a right of access at all times to the books
and accounts and vouchers of the Company and shall be entitled to require from the Directors and officers of the Company such information
and explanation as may be necessary for the performance of the duties of the auditors.</TD></TR></TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"></P>

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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.5in">137.</TD><TD STYLE="text-align: justify">The auditors shall, if so required by the Directors, make a report on the accounts
of the Company during their tenure of office at the next annual general meeting following their appointment, and at any time during their
term of office, upon request of the Directors or any general meeting of the Members.</TD></TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.5in">138.</TD><TD STYLE="text-align: justify">The Directors in each calendar year shall prepare, or cause to be prepared, an annual
return and declaration setting forth the particulars required by the Companies Act and deliver a copy thereof to the Registrar of Companies
in the Cayman Islands.</TD></TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt">&nbsp;</P>

<P STYLE="font: bold 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center">CAPITALISATION OF RESERVES</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><B>&nbsp;</B></P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.5in">139.</TD><TD STYLE="text-align: left">Subject to the Companies Act, the Directors may:</TD></TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.5in"></TD><TD STYLE="width: 0.25in">(a)</TD><TD STYLE="text-align: justify">resolve to capitalize any sum standing to the credit of any of the Company&rsquo;s
reserve accounts or funds (including the Share Premium Account and capital redemption reserve fund) or any sum standing to the credit
of the profit and loss account or otherwise available for distribution;</TD></TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.5in"></TD><TD STYLE="width: 0.25in">(b)</TD><TD STYLE="text-align: justify">appropriate the sum resolved to be capitalized to the Shareholders in proportion
to the nominal amount of Shares (whether or not fully paid) held by them respectively and apply that sum on their behalf in or towards:</TD></TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.75in"></TD><TD STYLE="width: 0.25in">(i)</TD><TD STYLE="text-align: left">paying up the amounts (if any) for the time being unpaid on Shares held by them respectively, or</TD></TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.75in"></TD><TD STYLE="width: 0.25in">(ii)</TD><TD STYLE="text-align: left">paying up in full unissued Shares or debentures of a nominal amount equal to that sum,</TD></TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-left: 0.75in; margin-top: 0pt; margin-bottom: 0pt; text-align: justify">and allot the Shares or debentures,
credited as fully paid, to the Shareholders (or as they may direct) in those proportions, or partly in one way and partly in the other,
but the Share Premium Account, the capital redemption reserve and profits which are not available for distribution may, for the purposes
of this Article, only be applied in paying up unissued Shares to be allotted to Shareholders credited as fully paid;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.5in"></TD><TD STYLE="width: 0.25in">(c)</TD><TD STYLE="text-align: justify">make any arrangements they think fit to resolve a difficulty arising in the distribution
of a capitalized reserve and in particular, without limitation, where Shares or debentures become distributable in fractions the Directors
may deal with the fractions as they think fit;</TD></TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.5in"></TD><TD STYLE="width: 0.25in">(d)</TD><TD STYLE="text-align: justify">authorize a Person to enter (on behalf of all the Shareholders concerned) into an agreement with the Company
providing for either:</TD></TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.75in"></TD><TD STYLE="width: 0.25in">(i)</TD><TD STYLE="text-align: justify">the allotment to the Shareholders respectively, credited as fully paid, of Shares or
debentures to which they may be entitled on the capitalization, or</TD></TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.75in"></TD><TD STYLE="width: 0.25in">(ii)</TD><TD STYLE="text-align: justify">the payment by the Company on behalf of the Shareholders (by the application of their
respective proportions of the reserves resolved to be capitalized) of the amounts or part of the amounts remaining unpaid on their existing
Shares,</TD></TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-left: 0.75in; margin-top: 0pt; margin-bottom: 0pt; text-align: justify">and any such agreement made under this authority being
effective and binding on all those Shareholders; and</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.5in"></TD><TD STYLE="width: 0.25in">(e)</TD><TD STYLE="text-align: left">generally do all acts and things required to give effect to the resolution.</TD></TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.5in">140.</TD><TD STYLE="text-align: justify">Notwithstanding any provisions in these Articles, the Directors may resolve to capitalize
any sum standing to the credit of any of the Company&rsquo;s reserve accounts or funds (including the Share Premium Account and capital
redemption reserve fund) or any sum standing to the credit of the profit and loss account or otherwise available for distribution by applying
such sum in paying up in full unissued Shares to be allotted and issued to:</TD></TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.5in"></TD><TD STYLE="width: 0.25in">(a)</TD><TD STYLE="text-align: justify">employees (including Directors) or service providers of the Company or its Affiliates
upon exercise or vesting of any options or awards granted under any share incentive scheme or employee benefit scheme or other arrangement
which relates to such persons that has been adopted or approved by the Directors or the Members;</TD></TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.5in"></TD><TD STYLE="width: 0.25in">(b)</TD><TD STYLE="text-align: justify">any trustee of any trust or administrator of any share incentive scheme or employee
benefit scheme to whom shares are to be allotted and issued by the Company in connection with the operation of any share incentive scheme
or employee benefit scheme or other arrangement which relates to such persons that has been adopted or approved by the Directors or Members;
or</TD></TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.5in"></TD><TD STYLE="width: 0.25in">(c)</TD><TD STYLE="text-align: justify">any depositary of the Company for the purposes of the issue, allotment and delivery
by the depositary of ADSs to employees (including Directors) or service providers of the Company or its Affiliates upon exercise or vesting
of any options or awards granted under any share incentive scheme or employee benefit scheme or other arrangement which relates to such
persons that has been adopted or approved by the Directors or the Members.</TD></TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt">&nbsp;</P>

<P STYLE="font: bold 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center">SHARE PREMIUM ACCOUNT</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><B>&nbsp;</B></P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.5in">141.</TD><TD STYLE="text-align: justify">The Directors shall in accordance with the Companies Act establish a Share Premium
Account and shall carry to the credit of such account from time to time a sum equal to the amount or value of the premium paid on the
issue of any Share.</TD></TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.5in">142.</TD><TD STYLE="text-align: justify">There shall be debited to any Share Premium Account on the redemption or purchase
of a Share the difference between the nominal value of such Share and the redemption or purchase price provided always that at the discretion
of the Directors such sum may be paid out of the profits of the Company or, if permitted by the Companies Act, out of capital.</TD></TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"></P>

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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt">&nbsp;</P>

<P STYLE="font: bold 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center">NOTICES</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><B>&nbsp;</B></P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.5in">143.</TD><TD STYLE="text-align: justify">Except as otherwise provided in these Articles, any notice or document may be served
by the Company or by the Person entitled to give notice to any Shareholder either personally, or by posting it by airmail or by a recognized
courier service in a prepaid letter addressed to such Shareholder at his address as appearing in the Register, or by electronic mail to
any electronic mail address such Shareholder may have specified in writing for the purpose of such service of notices, or by facsimile
to any facsimile number such Shareholder may have specified in writing for the purpose of such service of notices, or by placing it on
the Company&rsquo;s Website should the Directors deem it appropriate. In the case of joint holders of a Share, all notices shall be given
to that one of the joint holders whose name stands first in the Register in respect of the joint holding, and notice so given shall be
sufficient notice to all the joint holders.</TD></TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.5in">144.</TD><TD STYLE="text-align: left">Any notice, if send from one country to another, shall be sent by airmail or by a recognized courier service.</TD></TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.5in">145.</TD><TD STYLE="text-align: justify">Any Shareholder present, either personally or by proxy, at any meeting of the Company
shall for all purposes be deemed to have received due notice of such meeting and, where requisite, of the purposes for which such meeting
was convened.</TD></TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.5in">146.</TD><TD STYLE="text-align: left">Any notice or other document, if served by:</TD></TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.5in"></TD><TD STYLE="width: 0.25in">(a)</TD><TD STYLE="text-align: justify">post, shall be deemed to have been served five calendar days after the time when the letter containing the
same is posted;</TD></TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.5in"></TD><TD STYLE="width: 0.25in">(b)</TD><TD STYLE="text-align: justify">facsimile, shall be deemed to have been served upon production by the transmitting
facsimile machine of a report confirming transmission of the facsimile in full to the facsimile number of the recipient;</TD></TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.5in"></TD><TD STYLE="width: 0.25in">(c)</TD><TD STYLE="text-align: justify">recognized courier service, shall be deemed to have been served 48 hours after the
time when the letter containing the same is delivered to the courier service;</TD></TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.5in"></TD><TD STYLE="width: 0.25in">(d)</TD><TD STYLE="text-align: justify">electronic mail, shall be deemed to have been served immediately upon the time of the transmission by electronic
mail; or</TD></TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.5in"></TD><TD STYLE="width: 0.25in">(e)</TD><TD STYLE="text-align: justify">placing it on the Company&rsquo;s Website, shall be deemed to have been served immediately
upon the time when the same is placed on the Company&rsquo;s Website.</TD></TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt">&nbsp;</P>

<P STYLE="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin-left: 0.5in; margin-top: 0pt; margin-bottom: 0pt">In proving service by post or courier service it shall be
sufficient to prove that the letter containing the notice or documents was properly addressed and duly posted or delivered to the courier
service.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.5in">147.</TD><TD STYLE="text-align: justify">Any notice or document delivered or sent by post to or left at the registered address
of any Shareholder in accordance with the terms of these Articles shall notwithstanding that such Shareholder be then dead or bankrupt,
and whether or not the Company has notice of his death or bankruptcy, be deemed to have been duly served in respect of any Share registered
in the name of such Shareholder as sole or joint holder, unless his name shall at the time of the service of the notice or document have
been removed from the Register as the holder of the Share, and such service shall for all purposes be deemed a sufficient service of such
notice or document on all Persons interested (whether jointly with or as claiming through or under him) in the Share.</TD></TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.5in">148.</TD><TD STYLE="text-align: left">Notice of every general meeting of the Company shall be given to:</TD></TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.5in"></TD><TD STYLE="width: 0.25in">(a)</TD><TD STYLE="text-align: justify">all Shareholders holding Shares with the right to receive notice and who have supplied
to the Company an address for the giving of notices to them; and</TD></TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.5in"></TD><TD STYLE="width: 0.25in">(b)</TD><TD STYLE="text-align: justify">every Person entitled to a Share in consequence of the death or bankruptcy of a Shareholder,
who but for his death or bankruptcy would be entitled to receive notice of the meeting.</TD></TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-left: 0.5in; margin-top: 0pt; margin-bottom: 0pt">No other Person shall be entitled to receive notices of
general meetings.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt">&nbsp;</P>

<P STYLE="font: bold 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center">INFORMATION</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><B>&nbsp;</B></P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.5in">149.</TD><TD STYLE="text-align: justify">No Member shall be entitled to require discovery of any information in respect
of any detail of the Company&rsquo;s trading or any information which is or may be in the nature of a trade secret or secret process which
may relate to the conduct of the business of the Company and which in the opinion of the Board would not be in the interests of the Members
of the Company to communicate to the public.</TD></TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.5in">150.</TD><TD STYLE="text-align: justify">The Board shall be entitled to release or disclose any information in its possession,
custody or control regarding the Company or its affairs to any of its Members including, without limitation, information contained in
the Register and transfer books of the Company.</TD></TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"></P>

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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt">&nbsp;</P>

<P STYLE="font: bold 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center">INDEMNITY</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><B>&nbsp;</B></P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.5in">151.</TD><TD STYLE="text-align: justify">Every Director (including for the purposes of this Article any alternate Director
appointed pursuant to the provisions of these Articles), Secretary, assistant Secretary, or other officer for the time being and from
time to time of the Company (but not including the Company&rsquo;s auditors) and the personal representatives of the same (each an &ldquo;<B>Indemnified
Person</B>&rdquo;) shall be indemnified and secured harmless against all actions, proceedings, costs, charges, expenses, losses, damages
or liabilities incurred or sustained by such Indemnified Person, other than by reason of such Indemnified Person&rsquo;s own dishonesty,
willful default or fraud, in or about the conduct of the Company&rsquo;s business or affairs (including as a result of any mistake
of judgment) or in the execution or discharge of his duties, powers, authorities or discretions, including without prejudice to the generality
of the foregoing, any costs, expenses, losses or liabilities incurred by such Indemnified Person in defending (whether successfully or
otherwise) any civil proceedings concerning the Company or its affairs in any court whether in the Cayman Islands or elsewhere.</TD></TR></TABLE>

<P STYLE="margin-top: 0; margin-bottom: 0"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.5in">152.</TD><TD STYLE="text-align: left">No Indemnified Person shall be liable:</TD></TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.5in"></TD><TD STYLE="width: 0.25in">(a)</TD><TD STYLE="text-align: justify">for the acts, receipts, neglects, defaults or omissions of any other Director or officer or agent of the
Company; or</TD></TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.5in"></TD><TD STYLE="width: 0.25in">(b)</TD><TD STYLE="text-align: left">for any loss on account of defect of title to any property of the Company; or</TD></TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.5in"></TD><TD STYLE="width: 0.25in">(c)</TD><TD STYLE="text-align: justify">on account of the insufficiency of any security in or upon which any money of the Company shall be invested;
or</TD></TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.5in"></TD><TD STYLE="width: 0.25in">(d)</TD><TD STYLE="text-align: left">for any loss incurred through any bank, broker or other similar Person; or</TD></TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.5in"></TD><TD STYLE="width: 0.25in">(e)</TD><TD STYLE="text-align: justify">for any loss occasioned by any negligence, default, breach of duty, breach of trust,
error of judgement or oversight on such Indemnified Person&rsquo;s part; or</TD></TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.5in"></TD><TD STYLE="width: 0.25in">(f)</TD><TD STYLE="text-align: justify">for any loss, damage or misfortune whatsoever which may happen in or arise from the
execution or discharge of the duties, powers, authorities, or discretions of such Indemnified Person&rsquo;s office or in relation thereto;</TD></TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-left: 0.5in; margin-top: 0pt; margin-bottom: 0pt">unless the same shall happen through such Indemnified Person&rsquo;s
own dishonesty, willful default or fraud.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt">&nbsp;</P>

<P STYLE="font: bold 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center">FINANCIAL YEAR</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><B>&nbsp;</B></P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.5in">153.</TD><TD STYLE="text-align: justify">Unless the Directors otherwise prescribe, the financial year of the Company shall
end on December 31<SUP>st</SUP> in each calendar year and shall begin on January 1st in each calendar year.</TD></TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt">&nbsp;</P>

<P STYLE="font: bold 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center">NON-RECOGNITION OF TRUSTS</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><B>&nbsp;</B></P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.5in">154.</TD><TD STYLE="text-align: justify">No Person shall be recognized by the Company as holding any Share upon any trust
and the Company shall not, unless required by law, be bound by or be compelled in any way to recognize (even when having notice thereof)
any equitable, contingent, future or partial interest in any Share or (except only as otherwise provided by these Articles or as the Companies
Act requires) any other right in respect of any Share except an absolute right to the entirety thereof in each Shareholder registered
in the Register.</TD></TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt">&nbsp;</P>

<P STYLE="font: bold 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center">WINDING UP</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><B>&nbsp;</B></P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.5in">155.</TD><TD STYLE="text-align: justify">If the Company shall be wound up the liquidator may, with the sanction of a Special
Resolution of the Company and any other sanction required by the Companies Act, divide amongst the Members in species or in kind the whole
or any part of the assets of the Company (whether they shall consist of property of the same kind or not) and may for that purpose value
any assets and determine how the division shall be carried out as between the Members or different classes of Members. The liquidator
may, with the like sanction, vest the whole or any part of such assets in trustees upon such trusts for the benefit of the Members as
the liquidator, with the like sanction, shall think fit, but so that no Member shall be compelled to accept any asset upon which there
is a liability.</TD></TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.5in">156.</TD><TD STYLE="text-align: justify">If the Company shall be wound up, and the assets available for distribution amongst
the Members shall be more than sufficient to repay the whole of the share capital at the commencement of the winding up, the surplus shall
be distributed amongst the Members in proportion to the par value of the Shares held by them at the commencement of the winding up subject
to a deduction from those Shares in respect of which there are monies due, of all monies payable to the Company for unpaid calls or otherwise.
If in a winding up, the assets available for distribution amongst the Members shall be insufficient to repay the whole of the share capital,
such assets shall be distributed so that, as nearly as may be, the losses shall be borne by the Members in proportion to the par value
of the Shares held by them. This Article is without prejudice to the rights of the holders of Shares issued upon special terms and conditions.</TD></TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt">&nbsp;</P>

<P STYLE="font: bold 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center">AMENDMENT OF ARTICLES OF
ASSOCIATION</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><B>&nbsp;</B></P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.5in">157.</TD><TD STYLE="text-align: justify">Subject to the Companies Act, the Company may at any time and from time to time
by Special Resolution alter or amend these Articles in whole or in part.</TD></TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"></P>

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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt">&nbsp;</P>

<P STYLE="font: bold 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center">CLOSING OF REGISTER OR
FIXING RECORD DATE</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><B>&nbsp;</B></P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.5in">158.</TD><TD STYLE="text-align: justify">For the purpose of determining those Shareholders that are entitled to receive
notice of, attend or vote at any meeting of Shareholders or any adjournment thereof, or those Shareholders that are entitled to receive
payment of any dividend, or in order to make a determination as to who is a Shareholder for any other purpose, the Directors may provide
that the Register shall be closed for transfers for a stated period which shall not exceed in any case thirty calendar days in any calendar
year.</TD></TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.5in">159.</TD><TD STYLE="text-align: justify">In lieu of or apart from closing the Register, the Directors may fix in advance
a date as the record date for any such determination of those Shareholders that are entitled to receive notice of, attend or vote at a
meeting of the Shareholders and for the purpose of determining those Shareholders that are entitled to receive payment of any dividend
the Directors may, at or within ninety calendar days prior to the date of declaration of such dividend, fix a subsequent date as the record
date for such determination.</TD></TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.5in">160.</TD><TD STYLE="text-align: justify">If the Register is not so closed and no record date is fixed for the determination
of those Shareholders entitled to receive notice of, attend or vote at a meeting of Shareholders or those Shareholders that are entitled
to receive payment of a dividend, the date on which notice of the meeting is posted or the date on which the resolution of the Directors
declaring such dividend is adopted, as the case may be, shall be the record date for such determination of Shareholders. When a determination
of those Shareholders that are entitled to receive notice of, attend or vote at a meeting of Shareholders has been made as provided in
this Article, such determination shall apply to any adjournment thereof.</TD></TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt">&nbsp;</P>

<P STYLE="font: bold 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center">REGISTRATION BY WAY OF CONTINUATION</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><B>&nbsp;</B></P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.5in">161.</TD><TD STYLE="text-align: justify">The Company may by Special Resolution resolve to be registered by way of continuation
in a jurisdiction outside the Cayman Islands or such other jurisdiction in which it is for the time being incorporated, registered or
existing. In furtherance of a resolution adopted pursuant to this Article, the Directors may cause an application to be made to the Registrar
of Companies to deregister the Company in the Cayman Islands or such other jurisdiction in which it is for the time being incorporated,
registered or existing and may cause all such further steps as they consider appropriate to be taken to effect the transfer by way of
continuation of the Company.</TD></TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt">&nbsp;</P>

<P STYLE="font: bold 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center">MERGERS AND CONSOLIDATIONS</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><B>&nbsp;</B></P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.5in">162.</TD><TD STYLE="text-align: justify">The Company shall have the power to merge or consolidate with one or more other
constituent companies (as defined in the Companies Act) upon such terms as the Directors may determine and (to the extent required by
the Companies Act) with the approval of a Special Resolution.</TD></TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt">&nbsp;</P>

<P STYLE="font: bold 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center">DISCLOSURE</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><B>&nbsp;</B></P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.5in">163.</TD><TD STYLE="text-align: justify">The Directors, or any service providers (including the officers, the Secretary
and the registered office agent of the Company) specifically authorized by the Directors, shall be entitled to disclose to any regulatory
or judicial authority any information regarding the affairs of the Company including without limitation information contained in the Register
and books of the Company.</TD></TR></TABLE>

<P STYLE="text-align: center; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt">&nbsp;</P>

<P STYLE="text-align: center; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt">&nbsp;</P>

<P STYLE="text-align: center; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt">21</P>

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<TYPE>EX-2.2
<SEQUENCE>3
<FILENAME>f20f2023ex2-2_jinmedical.htm
<DESCRIPTION>DESCRIPTION OF SECURITIES
<TEXT>
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<P STYLE="text-align: right; margin-top: 0; margin-bottom: 0"><B>Exhibit 2.2</B></P>

<P STYLE="margin: 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>Description of Securities</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">We were incorporated on January 14, 2020 as an
exempted company with limited liability under the Companies Act (As Revised) of the Cayman Islands, or the &ldquo;Cayman Islands Companies
Act&rdquo;. A Cayman Islands exempted company:</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%">
  <TR STYLE="vertical-align: top">
    <TD STYLE="width: 24px">&nbsp;</TD>
    <TD STYLE="width: 24px; font-size: 10pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</FONT></TD>
    <TD STYLE="font-size: 10pt; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">is a company that conducts its business mainly outside the Cayman Islands;</FONT></TD></TR>
  </TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%">
  <TR STYLE="vertical-align: top">
    <TD STYLE="width: 24px">&nbsp;</TD>
    <TD STYLE="width: 24px; font-size: 10pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</FONT></TD>
    <TD STYLE="font-size: 10pt; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">is prohibited from trading in the Cayman Islands with any person, firm or corporation except in furtherance of the business of the exempted company carried on outside the Cayman Islands (and for this purpose can effect and conclude contracts in the Cayman Islands and exercise in the Cayman Islands all of its powers necessary for the carrying on of its business outside the Cayman Islands);</FONT></TD></TR>
  </TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%">
  <TR STYLE="vertical-align: top">
    <TD STYLE="width: 24px">&nbsp;</TD>
    <TD STYLE="width: 24px; font-size: 10pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</FONT></TD>
    <TD STYLE="font-size: 10pt; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">does not have to hold an annual general meeting;</FONT></TD></TR>
  </TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%">
  <TR STYLE="vertical-align: top">
    <TD STYLE="width: 24px">&nbsp;</TD>
    <TD STYLE="width: 24px; font-size: 10pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</FONT></TD>
    <TD STYLE="font-size: 10pt; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">does not have to make its register of members open to inspection by shareholders of that company;</FONT></TD></TR>
  </TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%">
  <TR STYLE="vertical-align: top">
    <TD STYLE="width: 24px">&nbsp;</TD>
    <TD STYLE="width: 24px; font-size: 10pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</FONT></TD>
    <TD STYLE="font-size: 10pt; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">may obtain an undertaking against the imposition of any future taxation;</FONT></TD></TR>
  </TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%">
  <TR STYLE="vertical-align: top">
    <TD STYLE="width: 24px">&nbsp;</TD>
    <TD STYLE="width: 24px; font-size: 10pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</FONT></TD>
    <TD STYLE="font-size: 10pt; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">may register by way of continuation in another jurisdiction and be deregistered in the Cayman Islands;</FONT></TD></TR>
  </TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%">
  <TR STYLE="vertical-align: top">
    <TD STYLE="width: 24px">&nbsp;</TD>
    <TD STYLE="width: 24px; font-size: 10pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</FONT></TD>
    <TD STYLE="font-size: 10pt; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">may register as a limited duration company; and</FONT></TD></TR>
  </TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%">
  <TR STYLE="vertical-align: top">
    <TD STYLE="width: 24px">&nbsp;</TD>
    <TD STYLE="width: 24px; font-size: 10pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</FONT></TD>
    <TD STYLE="font-size: 10pt; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">may register as a segregated portfolio company.</FONT></TD></TR>
  </TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;&nbsp;&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">We adopted our post-offering memorandum and articles
of association which became effective and replaced our previous memorandum and articles of association in its entirety immediately prior
to the completion of our initial public offering.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><B>Ordinary Shares</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">All of our issued and outstanding Ordinary Shares
are fully paid and non-assessable. Our Ordinary Shares are issued in registered form, and are issued when registered in our register of
members. Unless the Board of Directors determines otherwise, each holder of our Ordinary Shares will not receive a certificate in respect
of such Ordinary Shares. Our shareholders who are non-residents of the Cayman Islands may freely hold and vote their Ordinary Shares.
We may not issue shares or warrants to bearer.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Our authorized share capital was originally US$50,000
divided into 50,000,000 Ordinary Shares, par value US$0.001 per share. On February 2, 2024, the Company&rsquo;s Board of Directors approved
the effective date of a twenty-for-one (20-for-1) forward split for its ordinary shares (the &ldquo;2024 Forward Split&rdquo;) following
approval by shareholders by way of an ordinary resolution at the extraordinary general meeting of the Company held at 9.30 a.m. Beijing
Time on January 30, 2024 (8.30 p.m. Eastern Time on January 29, 2024). The market effective date of 2024 Forward Split was February 8,
2022, which was the first day when the Company&rsquo;s ordinary shares began trading on a split-adjusted basis. The 2024 Reverse Split
subdivides each of the issued and unissued ordinary shares with a par value of US$0.001 each in the capital of the Company into twenty
(20) ordinary shares with a par value of US$0.00005 each (the &ldquo;Subdivision&rdquo;), such that, following the Subdivision, the authorized
share capital of the Company is US$50,000 divided into 1,000,000,000 shares with a par value of US$0.00005 each. When the Subdivision
became effective, every one (1) issued and authorized ordinary share of par value US$0.001 each was divided into twenty (20) ordinary
shares with a par value of US$0.00005 each.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Subject to the provisions of the Cayman Islands
Companies Act and our articles regarding redemption and purchase of the shares, the directors have general and unconditional authority
to allot (with or without confirming rights of renunciation), grant options over or otherwise deal with any unissued shares to such persons,
at such times and on such terms and conditions as they may decide. Such authority could be exercised by the directors to allot shares
which carry rights and privileges that are preferential to the rights attaching to Ordinary Shares. No share may be issued at a discount
except in accordance with the provisions of the Cayman Islands Companies Act. The directors may refuse to accept any application for shares,
and may accept any application in whole or in part, for any reason or for no reason.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"></P>

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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><B>Listing</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">We have been approved to list our Ordinary Shares
on the Nasdaq Capital Market under the symbol &ldquo;ZJYL.&rdquo;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><B>Transfer Agent and Registrar</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">The transfer agent and registrar for the Ordinary
Shares is Transhare Corporation.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><B>Dividends</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Subject to the provisions of the Cayman Islands
Companies Act and any rights attaching to any class or classes of shares under and in accordance with the Articles:</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%">
  <TR STYLE="vertical-align: top">
    <TD STYLE="width: 24px">&nbsp;</TD>
    <TD STYLE="width: 24px; font-size: 10pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">(a)</FONT></TD>
    <TD STYLE="font-size: 10pt; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">the directors may declare dividends or distributions out of our funds which are lawfully available for that purpose; and</FONT></TD></TR>
  </TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%">
  <TR STYLE="vertical-align: top">
    <TD STYLE="width: 24px">&nbsp;</TD>
    <TD STYLE="width: 24px; font-size: 10pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">(b)</FONT></TD>
    <TD STYLE="font-size: 10pt; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">the Company&rsquo;s shareholders may, by ordinary resolution, declare dividends but no such dividend shall exceed the amount recommended by the directors.</FONT></TD></TR>
  </TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Subject to the requirements of the Cayman Islands
Companies Act regarding the application of a company&rsquo;s share premium account and with the sanction of an ordinary resolution, dividends
may also be declared and paid out of the funds of our Company lawfully available therefor. The directors when paying dividends to shareholders
may make such payment either in cash or in specie.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Unless provided by the rights attached to a share,
no dividend shall bear interest.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><B>Voting Rights</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Subject to any rights or restrictions as to voting
attached to any shares, unless any share carries special voting rights, on a show of hands every shareholder who is present in person
and every person representing a shareholder by proxy shall have one vote. On a poll, every shareholder who is present in person and every
person representing a shareholder by proxy shall have one vote for each share of which he or the person represented by proxy is the holder.
In addition, all shareholders holding shares of a particular class are entitled to vote at a meeting of the holders of that class of shares.
Votes may be given either personally or by proxy.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><B>Variation of Rights of Shares</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Whenever our capital is divided into different
classes of shares, the rights attaching to any class of share (unless otherwise provided by the terms of issue of the shares of that class)
may be varied either with the consent in writing of the holders of not less than two-thirds of the issued shares of that class, or with
the sanction of a resolution passed by a majority of not less than two-thirds of the holders of shares of the class present in person
or by proxy at a separate general meeting of the holders of shares of that class.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Unless the terms on which a class of shares was
issued state otherwise, the rights conferred on the shareholder holding shares of any class shall not be deemed to be varied by the creation
or issue of further shares ranking pari passu with the existing shares of that class or subsequent to them or the redemption or purchase
of any shares of any class by our company. The rights conferred upon the holders of the shares of any class issued shall not be deemed
to be varied by the creation or issue of shares with preferred or other rights including, without limitation, the creation of shares with
enhanced or weighted voting rights.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"></P>

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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><B>Alteration of Share Capital</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Subject to the Cayman Islands Companies Act, our
shareholders may, by ordinary resolution:</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%">
  <TR STYLE="vertical-align: top">
    <TD STYLE="width: 24px">&nbsp;</TD>
    <TD STYLE="width: 24px; font-size: 10pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">(a)</FONT></TD>
    <TD STYLE="font-size: 10pt; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">increase our share capital by new shares of the amount fixed by that ordinary resolution and with the attached rights, priorities and privileges set out in that ordinary resolution;</FONT></TD></TR>
  </TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%">
  <TR STYLE="vertical-align: top">
    <TD STYLE="width: 24px">&nbsp;</TD>
    <TD STYLE="width: 24px; font-size: 10pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">(b)</FONT></TD>
    <TD STYLE="font-size: 10pt; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">consolidate and divide all or any of our share capital into shares of larger amount than our existing shares;</FONT></TD></TR>
  </TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%">
  <TR STYLE="vertical-align: top">
    <TD STYLE="width: 24px">&nbsp;</TD>
    <TD STYLE="width: 24px; font-size: 10pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">(c)</FONT></TD>
    <TD STYLE="font-size: 10pt; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">convert all or any of our paid up shares into stock, and reconvert that stock into paid up shares of any denomination;</FONT></TD></TR>
  </TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%">
  <TR STYLE="vertical-align: top">
    <TD STYLE="width: 24px">&nbsp;</TD>
    <TD STYLE="width: 24px; font-size: 10pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">(d)</FONT></TD>
    <TD STYLE="font-size: 10pt; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">sub-divide our shares or any of them into shares of an amount smaller than that fixed, so, however, that in the sub-division, the proportion between the amount paid and the amount, if any, unpaid on each reduced share shall be the same as it was in case of the share from which the reduced share is derived; and</FONT></TD></TR>
  </TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%">
  <TR STYLE="vertical-align: top">
    <TD STYLE="width: 24px">&nbsp;</TD>
    <TD STYLE="width: 24px; font-size: 10pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">(e)</FONT></TD>
    <TD STYLE="font-size: 10pt; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">cancel shares which, at the date of the passing of that ordinary resolution, have not been taken or agreed to be taken by any person and diminish the amount of our share capital by the amount of the shares so cancelled or, in the case of shares without nominal par value, diminish the number of shares into which our capital is divided.</FONT></TD></TR>
  </TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Subject to the Cayman Islands Companies Act and
to any rights for the time being conferred on the shareholders holding a particular class of shares, our shareholders may, by special
resolution, reduce its share capital in any way.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><B>Calls on Shares and Forfeiture</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Subject to the terms of allotment, the directors
may make calls on the shareholders in respect of any monies unpaid on their shares including any premium and each shareholder shall (subject
to receiving at least 14 clear days&rsquo; notice specifying when and where payment is to be made), pay to us the amount called on his
shares. Shareholders registered as the joint holders of a share shall be jointly and severally liable to pay all calls in respect of the
share. If a call remains unpaid after it has become due and payable the person from whom it is due and payable shall pay interest on the
amount unpaid from the day it became due and payable until it is paid at the rate fixed by the terms of allotment of the share or in the
notice of the call or if no rate is fixed, at the rate of 10 percent per annum. The directors may, at their discretion, waive payment
of the interest wholly or in part.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">We have a first and paramount lien on all shares
(whether fully paid up or not) registered in the name of a shareholder (whether solely or jointly with others). The lien is for all monies
payable to us by the shareholder or the shareholder&rsquo;s estate:</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%">
  <TR STYLE="vertical-align: top">
    <TD STYLE="width: 24px">&nbsp;</TD>
    <TD STYLE="width: 24px; font-size: 10pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">(a)</FONT></TD>
    <TD STYLE="font-size: 10pt; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">either alone or jointly with any other person, whether or not that other person is a shareholder; and</FONT></TD></TR>
  </TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%">
  <TR STYLE="vertical-align: top">
    <TD STYLE="width: 24px">&nbsp;</TD>
    <TD STYLE="width: 24px; font-size: 10pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">(b)</FONT></TD>
    <TD STYLE="font-size: 10pt; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">whether or not those monies are presently payable.</FONT></TD></TR>
  </TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">At any time the directors may declare any share
to be wholly or partly exempt from the lien on shares provisions of the articles.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">We may sell, in such manner as the directors may
determine, any share on which the sum in respect of which the lien exists is presently payable, if due notice that such sum is payable
has been given (as prescribed by the articles) and, within 14 days of the date on which the notice is deemed to be given under the articles,
such notice has not been complied with.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><B>Unclaimed Dividend</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">A dividend that remains unclaimed for a period
of six years after it became due for payment shall be forfeited to, and shall cease to remain owing by, the company.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"></P>

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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><B>Forfeiture or Surrender of Shares</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">If a shareholder fails to pay any call the directors
may give to such shareholder not less than 14 clear days&rsquo; notice requiring payment and specifying the amount unpaid including any
interest which may have accrued, any expenses which have been incurred by us due to that person&rsquo;s default and the place where payment
is to be made. The notice shall also contain a warning that if the notice is not complied with, the shares in respect of which the call
is made will be liable to be forfeited.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">If such notice is not complied with, the directors
may, before the payment required by the notice has been received, resolve that any share the subject of that notice be forfeited (which
forfeiture shall include all dividends or other monies payable in respect of the forfeited share and not paid before such forfeiture).</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">A forfeited share may be sold, re-allotted or
otherwise disposed of on such terms and in such manner as the directors determine and at any time before a sale, re-allotment or disposition
the forfeiture may be cancelled on such terms as the directors think fit.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">A person whose shares have been forfeited shall
cease to be a shareholder in respect of the forfeited shares, but shall, notwithstanding such forfeit, remain liable to pay to us all
monies which at the date of forfeiture were payable by him to us in respect of the shares, together with all expenses and interest from
the date of forfeiture or surrender until payment, but his liability shall cease if and when we receive payment in full of the unpaid
amount.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">A declaration, whether statutory or under oath,
made by a director or the secretary shall be conclusive evidence that the person making the declaration is a director or secretary of
us and that the particular shares have been forfeited or surrendered on a particular date.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Subject to the execution of an instrument of transfer,
if necessary, the declaration shall constitute good title to the shares.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><B>Share Premium Account</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">The directors shall establish a share premium
account and shall carry the credit of such account from time to time to a sum equal to the amount or value of the premium paid on the
issue of any share or capital contributed or such other amounts required by the Cayman Islands Companies Act.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><B>Redemption and Purchase of Own Shares</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Subject to the Cayman Islands Companies Act and
any rights for the time being conferred on the shareholders holding a particular class of shares, we may by our directors:</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%">
  <TR STYLE="vertical-align: top">
    <TD STYLE="width: 24px">&nbsp;</TD>
    <TD STYLE="width: 24px; font-size: 10pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">(a)</FONT></TD>
    <TD STYLE="font-size: 10pt; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">issue shares that are to be redeemed or liable to be redeemed, at our option or the shareholder holding those redeemable shares, on the terms and in the manner its directors determine before the issue of those shares;</FONT></TD></TR>
  </TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%">
  <TR STYLE="vertical-align: top">
    <TD STYLE="width: 24px">&nbsp;</TD>
    <TD STYLE="width: 24px; font-size: 10pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">(b)</FONT></TD>
    <TD STYLE="font-size: 10pt; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">with the consent by special resolution of the shareholders holding shares of a particular class, vary the rights attaching to that class of shares so as to provide that those shares are to be redeemed or are liable to be redeemed at our option on the terms and in the manner which the directors determine at the time of such variation; and</FONT></TD></TR>
  </TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%">
  <TR STYLE="vertical-align: top">
    <TD STYLE="width: 24px">&nbsp;</TD>
    <TD STYLE="width: 24px; font-size: 10pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">(c)</FONT></TD>
    <TD STYLE="font-size: 10pt; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">purchase all or any of our own shares of any class including any redeemable shares on the terms and in the manner which the directors determine at the time of such purchase.</FONT></TD></TR>
  </TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">We may make a payment in respect of the redemption
or purchase of its own shares in any manner authorized by the Cayman Islands Companies Act, including out of any combination of capital,
our profits and the proceeds of a fresh issue of shares.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">When making a payment in respect of the redemption
or purchase of shares, the directors may make the payment in cash or in specie (or partly in one and partly in the other) if so authorized
by the terms of the allotment of those shares or by the terms applying to those shares, or otherwise by agreement with the shareholder
holding those shares.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"></P>

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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><B>Transfer of Shares</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Provided that a transfer of Ordinary Shares complies
with applicable rules of the Nasdaq Capital Market, a shareholder may transfer Ordinary Shares to another person by completing an instrument
of transfer in a common form or in a form prescribed by the Nasdaq Listing Rules or in any other form approved by the directors, executed:</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%">
  <TR STYLE="vertical-align: top">
    <TD STYLE="width: 24px; font-size: 10pt; text-align: justify">&nbsp;</TD>
    <TD STYLE="width: 24px; font-size: 10pt; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">(a)</FONT></TD>
    <TD STYLE="font-size: 10pt; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">where the Ordinary Shares are fully paid, by or on behalf of that shareholder; and</FONT></TD></TR>
  </TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%">
  <TR STYLE="vertical-align: top">
    <TD STYLE="width: 24px; font-size: 10pt; text-align: justify">&nbsp;</TD>
    <TD STYLE="width: 24px; font-size: 10pt; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">(b)</FONT></TD>
    <TD STYLE="font-size: 10pt; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">where the Ordinary Shares are partly paid, by or on behalf of that shareholder and the transferee.</FONT></TD></TR>
  </TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">The transferor shall be deemed to remain the holder
of an Ordinary Share until the name of the transferee is entered into the register of members of the Company.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Where the Ordinary Shares in question are not
listed on or subject to the Nasdaq Listing Rules our board of directors may, in its absolute discretion, decline to register any transfer
of any Ordinary Share that has not been fully paid up or is subject to a company lien. Our board of directors may also decline to register
any transfer of such Ordinary Share unless:</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%">
  <TR STYLE="vertical-align: top">
    <TD STYLE="width: 24px; text-align: justify">&nbsp;</TD>
    <TD STYLE="width: 24px; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">(a)</FONT></TD>
    <TD STYLE="text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">the instrument of transfer is lodged with us, accompanied by the certificate for the Ordinary Shares to which it relates and such other evidence as our board of directors may reasonably require to show the right of the transferor to make the transfer;</FONT></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="text-align: justify">&nbsp;</TD>
    <TD STYLE="text-align: justify">&nbsp;</TD>
    <TD STYLE="text-align: justify">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="text-align: justify">&nbsp;</TD>
    <TD STYLE="text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">(b)</FONT></TD>
    <TD STYLE="text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">the instrument of transfer is in respect of only one class of Ordinary Shares;</FONT></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="text-align: justify">&nbsp;</TD>
    <TD STYLE="text-align: justify">&nbsp;</TD>
    <TD STYLE="text-align: justify">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="text-align: justify">&nbsp;</TD>
    <TD STYLE="text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">(c)</FONT></TD>
    <TD STYLE="text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">the instrument of transfer is properly stamped, if required;</FONT></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="text-align: justify">&nbsp;</TD>
    <TD STYLE="text-align: justify">&nbsp;</TD>
    <TD STYLE="text-align: justify">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="text-align: justify">&nbsp;</TD>
    <TD STYLE="text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">(d)</FONT></TD>
    <TD STYLE="text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">the Ordinary Share transferred is fully paid and free of any lien in favor of us;</FONT></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="text-align: justify">&nbsp;</TD>
    <TD STYLE="text-align: justify">&nbsp;</TD>
    <TD STYLE="text-align: justify">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="text-align: justify">&nbsp;</TD>
    <TD STYLE="text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">(e)</FONT></TD>
    <TD STYLE="text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">any fee related to the transfer has been paid to us; and</FONT></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="text-align: justify">&nbsp;</TD>
    <TD STYLE="text-align: justify">&nbsp;</TD>
    <TD STYLE="text-align: justify">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="text-align: justify">&nbsp;</TD>
    <TD STYLE="text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">(f)</FONT></TD>
    <TD STYLE="text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">the transfer is not to more than four joint holders.</FONT></TD></TR>
  </TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">If our directors refuse to register a transfer,
they are required, within one month after the date on which the instrument of transfer was lodged, to send to each of the transferor and
the transferee notice of such refusal.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">The registration of transfers may, on 14 calendar
days&rsquo; notice being given by advertisement in such one or more newspapers or by electronic means, be suspended and our register of
members closed at such times and for such periods as our board of directors may from time to time determine. The registration of transfers,
however, may not be suspended, and the register may not be closed, for more than 30 calendar days in any year.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><B>Inspection of Books and Records</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Holders of our Ordinary Shares will have no general
right under the Cayman Islands Companies Act to inspect or obtain copies of our register of members or our corporate records (other than
the memorandum and articles of association and any special resolutions passed by such companies, and the registers of mortgages and charges
of such companies).</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"></P>

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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><B>General Meetings</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">As a Cayman Islands exempted company, we are not
obligated by the Cayman Islands Companies Act to call shareholders&rsquo; annual general meetings; accordingly, we may, but shall not
be obliged to, in each year hold a general meeting as an annual general meeting. Any annual general meeting held shall be held at such
time and place as may be determined by our board of directors. All general meetings other than annual general meetings shall be called
extraordinary general meetings.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">The directors may convene general meetings whenever
they think fit. General meetings shall also be convened on the written requisition of one or more of the shareholders entitled to attend
and vote at our general meetings who (together) hold not less than 10 percent of the rights to vote at such general meeting in accordance
with the notice provisions in the articles, specifying the purpose of the meeting and signed by each of the shareholders making the requisition.
If the directors do not convene such meeting for a date not later than 21 clear days&rsquo; after the date of receipt of the written requisition,
those shareholders who requested the meeting may convene the general meeting themselves within three months after the end of such period
of 21 clear days in which case reasonable expenses incurred by them as a result of the directors failing to convene a meeting shall be
reimbursed by us.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">At least 14 days&rsquo; notice of an extraordinary
general meeting and 21 days&rsquo; notice of an annual general meeting shall be given to shareholders entitled to attend and vote at such
meeting. The notice shall specify the place, the day and the hour of the meeting and the general nature of that business. In addition,
if a resolution is proposed as a special resolution, the text of that resolution shall be given to all shareholders. Notice of every general
meeting shall also be given to the directors and our auditors.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Subject to the Cayman Islands Companies Act and
with the consent of the shareholders who, individually or collectively, hold at least 90 percent of the voting rights of all those who
have a right to vote at a general meeting, a general meeting may be convened on shorter notice.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">A quorum shall consist of the presence (whether
in person or represented by proxy) of one or more shareholders holding shares that represent not less than one-third of the outstanding
shares carrying the right to vote at such general meeting.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">If, within 15 minutes from the time appointed
for the general meeting, or at any time during the meeting, a quorum is not present, the meeting, if convened upon the requisition of
shareholders, shall be cancelled. In any other case it shall stand adjourned to the same time and place seven days or to such other time
or place as is determined by the directors.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">The chairman may, with the consent of a meeting
at which a quorum is present, adjourn the meeting. When a meeting is adjourned for seven days or more, notice of the adjourned meeting
shall be given in accordance with the articles.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">At any general meeting a resolution put to the
vote of the meeting shall be decided on a show of hands, unless a poll is (before, or on, the declaration of the result of the show of
hands) demanded by the chairman of the meeting or by at least two shareholders having the right to vote on the resolutions or one or more
shareholders present who together hold not less than 10 percent of the voting rights of all those who are entitled to vote on the resolution.
Unless a poll is so demanded, a declaration by the chairman as to the result of a resolution and an entry to that effect in the minutes
of the meeting, shall be conclusive evidence of the outcome of a show of hands, without proof of the number or proportion of the votes
recorded in favor of, or against, that resolution.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">If a poll is duly demanded it shall be taken in
such manner as the chairman directs and the result of the poll shall be deemed to be the resolution of the meeting at which the poll was
demanded.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">In the case of an equality of votes, whether on
a show of hands or on a poll, the chairman of the meeting at which the show of hands takes place or at which the poll is demanded, shall
not be entitled to a second or casting vote.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"></P>

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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><B>Directors</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">We may by ordinary resolution, from time to time,
fix the maximum and minimum number of directors to be appointed. Under the Articles, we are required to have a minimum of one director
and the maximum number of Directors shall be unlimited.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">A director may be appointed by ordinary resolution
or by the directors. Any appointment may be to fill a vacancy or as an additional director.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Unless the remuneration of the directors is determined
by the shareholders by ordinary resolution, the directors shall be entitled to such remuneration as the directors may determine.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">The shareholding qualification for directors may
be fixed by our shareholders by ordinary resolution and unless and until so fixed no share qualification shall be required.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Unless removed or re-appointed, each director
shall be appointed for a term expiring at the next-following annual general meeting, if one is held. At any annual general meeting held,
our directors will be elected by an ordinary resolution of our shareholders. At each annual general meeting, each director so elected
shall hold office for a one-year term and until the election of their respective successors in office or removed.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">A director may be removed by ordinary resolution.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">A director may at any time resign or retire from
office by giving us notice in writing. Unless the notice specifies a different date, the director shall be deemed to have resigned on
the date that the notice is delivered to us.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Subject to the provisions of the articles, the
office of a director may be terminated forthwith if:</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%">
  <TR STYLE="vertical-align: top">
    <TD STYLE="width: 24px; text-align: justify">&nbsp;</TD>
    <TD STYLE="width: 24px; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">(a)</FONT></TD>
    <TD STYLE="text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">he is prohibited by the law of the Cayman Islands from acting as a director;</FONT></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="text-align: justify">&nbsp;</TD>
    <TD STYLE="text-align: justify">&nbsp;</TD>
    <TD STYLE="text-align: justify">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="text-align: justify">&nbsp;</TD>
    <TD STYLE="text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">(b)</FONT></TD>
    <TD STYLE="text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">he is made bankrupt or makes an arrangement or composition with his creditors generally;</FONT></TD></TR>
  </TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%">
  <TR STYLE="vertical-align: top">
    <TD STYLE="width: 24px; text-align: justify">&nbsp;</TD>
    <TD STYLE="width: 24px; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">(c)</FONT></TD>
    <TD STYLE="text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">he resigns his office by notice to us;</FONT></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="text-align: justify">&nbsp;</TD>
    <TD STYLE="text-align: justify">&nbsp;</TD>
    <TD STYLE="text-align: justify">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="text-align: justify">&nbsp;</TD>
    <TD STYLE="text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">(d)</FONT></TD>
    <TD STYLE="text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">he only held office as a director for a fixed term and such term expires;</FONT></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="text-align: justify">&nbsp;</TD>
    <TD STYLE="text-align: justify">&nbsp;</TD>
    <TD STYLE="text-align: justify">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="text-align: justify">&nbsp;</TD>
    <TD STYLE="text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">(e)</FONT></TD>
    <TD STYLE="text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">in the opinion of a registered medical practitioner by whom he is being treated he becomes physically or mentally incapable of acting as a director;</FONT></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="text-align: justify">&nbsp;</TD>
    <TD STYLE="text-align: justify">&nbsp;</TD>
    <TD STYLE="text-align: justify">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="text-align: justify">&nbsp;</TD>
    <TD STYLE="text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">(f)</FONT></TD>
    <TD STYLE="text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">he is given notice by the majority of the other directors (not being less than two in number) to vacate office (without prejudice to any claim for damages for breach of any agreement relating to the provision of the services of such director);</FONT></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="text-align: justify">&nbsp;</TD>
    <TD STYLE="text-align: justify">&nbsp;</TD>
    <TD STYLE="text-align: justify">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="text-align: justify">&nbsp;</TD>
    <TD STYLE="text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">(g)</FONT></TD>
    <TD STYLE="text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">he is made subject to any law relating to mental health or incompetence, whether by court order or otherwise; or</FONT></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="text-align: justify">&nbsp;</TD>
    <TD STYLE="text-align: justify">&nbsp;</TD>
    <TD STYLE="text-align: justify">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="text-align: justify">&nbsp;</TD>
    <TD STYLE="text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">(h)</FONT></TD>
    <TD STYLE="text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">without the consent of the other directors, he is absent from meetings of directors for continuous period of six months.</FONT></TD></TR>
  </TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Each of the compensation committee and the nominating
and corporate governance committee shall consist of at least three directors and the majority of the committee members shall be independent
within the meaning of Section 5605(a)(2) of the Nasdaq Listing Rules. The audit committee shall consist of at least three directors, all
of whom shall be independent within the meaning of Section 5605(a)(2) of the Nasdaq Listing Rules and will meet the criteria for independence
set forth in Rule 10A-3 of the Exchange Act.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"></P>

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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><B>Powers and Duties of Directors</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Subject to the provisions of the Cayman Islands
Companies Act and our amended and restated memorandum and articles, our business shall be managed by the directors, who may exercise all
our powers. No prior act of the directors shall be invalidated by any subsequent alteration of our amended and restated memorandum or
articles of association. However, to the extent allowed by the Cayman Islands Companies Act, shareholders may by special resolution validate
any prior or future act of the directors which would otherwise be in breach of their duties.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">The directors may delegate any of their powers
to any committee consisting of one or more persons who need not be shareholders and may include non-directors so long as the majority
of those persons are directors; any committee so formed shall in the exercise of the powers so delegated conform to any regulations that
may be imposed on it by the directors. Upon the initial closing of our initial public offering, our board of directors established an
audit committee, compensation committee, and nomination and corporate governance committee.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">The board of directors may establish any local
or divisional board of directors or agency and delegate to it its powers and authorities (with power to sub-delegate) for managing any
of our affairs whether in the Cayman Islands or elsewhere and may appoint any persons to be members of a local or divisional board of
directors, or to be managers or agents, and may fix their remuneration.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">The directors may from time to time and at any
time by power of attorney or in any other manner they determine appoint any person, either generally or in respect of any specific matter,
to be our agent with or without authority for that person to delegate all or any of that person&rsquo;s powers.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">The directors may from time to time and at any
time by power of attorney or in any other manner they determine appoint any person, whether nominated directly or indirectly by the directors,
to be our attorney or our authorized signatory and for such period and subject to such conditions as they may think fit. The powers, authorities
and discretions, however, must not exceed those vested in, or exercisable, by the directors under the articles.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">The board of directors may remove any person so
appointed and may revoke or vary the delegation.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">The directors may exercise all of our powers to
borrow money and to mortgage or charge its undertaking, property and assets both present and future and uncalled capital or any part thereof,
to issue debentures and other securities whether outright or as collateral security for any debt, liability or obligation of ours or our
parent undertaking (if any) or any subsidiary undertaking of us or of any third party.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">A director shall not, as a director, vote in respect
of any contract, transaction, arrangement or proposal in which he has an interest which (together with any interest of any person connected
with him) is a material interest (otherwise then by virtue of his interests, direct or indirect, in shares or debentures or other securities
of, or otherwise in or through, us) and if he shall do so his vote shall not be counted, nor in relation thereto shall he be counted in
the quorum present at the meeting, but (in the absence of some other material interest than is mentioned below) none of these prohibitions
shall apply to:</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%">
  <TR STYLE="vertical-align: top">
    <TD STYLE="width: 24px">&nbsp;</TD>
    <TD STYLE="width: 24px"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">(a)</FONT></TD>
    <TD STYLE="text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">the giving of any security, guarantee or indemnity in respect of:</FONT></TD></TR>
  </TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">(i) money lent or obligations
incurred by him or by any other person for our benefit or any of our subsidiaries; or</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">(ii) a debt or obligation
of ours or any of our subsidiaries for which the director himself has assumed responsibility in whole or in part and whether alone or
jointly with others under a guarantee or indemnity or by the giving of security;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"></P>

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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%">
  <TR STYLE="vertical-align: top">
    <TD STYLE="width: 24px">&nbsp;</TD>
    <TD STYLE="width: 24px"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">(b)</FONT></TD>
    <TD STYLE="text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">where we or any of our subsidiaries is offering securities in which offer the director is or may be entitled to participate as a holder of securities or in the underwriting or sub-underwriting of which the director is to or may participate;</FONT></TD></TR>
  </TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in">(c) any contract, transaction,
arrangement or proposal affecting any other body corporate in which he is interested, directly or indirectly and whether as an officer,
shareholder, creditor or otherwise howsoever, provided that he (together with persons connected with him) does not to his knowledge hold
an interest representing one percent or more of any class of the equity share capital of such body corporate (or of any third body corporate
through which his interest is derived) or of the voting rights available to shareholders of the relevant body corporate;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in">(d) any act or thing done
or to be done in respect of any arrangement for the benefit of the employees of us or any of our subsidiaries under which he is not accorded
as a director any privilege or advantage not generally accorded to the employees to whom such arrangement relates; or</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in">(e) any matter connected
with the purchase or maintenance for any director of insurance against any liability or (to the extent permitted by the Cayman Islands
Companies Act) indemnities in favor of directors, the funding of expenditure by one or more directors in defending proceedings against
him or them or the doing of anything to enable such director or directors to avoid incurring such expenditure.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">A director may, as a director, vote (and be counted
in the quorum) in respect of any contract, transaction, arrangement or proposal in which he has an interest which is not a material interest
or as described above.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><B>Capitalization of Profits</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">The directors may resolve to capitalize:</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%">
  <TR STYLE="vertical-align: top">
    <TD STYLE="width: 24px">&nbsp;</TD>
    <TD STYLE="width: 24px"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">(a)</FONT></TD>
    <TD STYLE="text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">any part of our profits not required for paying any preferential dividend (whether or not those profits are available for distribution); or</FONT></TD></TR>
  </TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%">
  <TR STYLE="vertical-align: top">
    <TD STYLE="width: 24px">&nbsp;</TD>
    <TD STYLE="width: 24px"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">(b)</FONT></TD>
    <TD STYLE="text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">any sum standing to the credit of our share premium account or capital redemption reserve, if any.</FONT></TD></TR>
  </TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">The amount resolved to be capitalized must be
appropriated to the shareholders who would have been entitled to it had it been distributed by way of dividend and in the same proportions.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><B>Liquidation Rights</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">If we are wound up, the shareholders may, subject
to the articles and any other sanction required by the Cayman Islands Companies Act, pass a special resolution allowing the liquidator
to do either or both of the following:</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%">
  <TR STYLE="vertical-align: top">
    <TD STYLE="width: 24px">&nbsp;</TD>
    <TD STYLE="width: 24px"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">(a)</FONT></TD>
    <TD STYLE="text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">to divide in specie among the shareholders the whole or any part of our assets and, for that purpose, to value any assets and to determine how the division shall be carried out as between the shareholders or different classes of shareholders; and</FONT></TD></TR>
  </TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%">
  <TR STYLE="vertical-align: top">
    <TD STYLE="width: 24px">&nbsp;</TD>
    <TD STYLE="width: 24px"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">(b)</FONT></TD>
    <TD STYLE="text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">to vest the whole or any part of the assets in trustees for the benefit of shareholders and those liable to contribute to the winding up.</FONT></TD></TR>
  </TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">The directors have the authority to present a
petition for our winding up to the Grand Court of the Cayman Islands on our behalf without the sanction of a resolution passed at a general
meeting.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"></P>

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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><B>Register of Members</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Under the Cayman Islands Companies Act, we must
keep a register of members and there should be entered therein:</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%">
  <TR STYLE="vertical-align: top">
    <TD STYLE="width: 24px">&nbsp;</TD>
    <TD STYLE="width: 24px"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</FONT></TD>
    <TD STYLE="text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">the names and addresses of our shareholders, together with a statement of the shares held by each shareholder, and such statement shall confirm (i) the amount paid or agreed to be considered as paid, on the shares of each shareholder; (ii) the number and category of shares held by each member, and (iii) whether each relevant category of shares held by a member carries voting rights under the articles of association of the company, and if so, whether such voting rights are conditional;</FONT></TD></TR>
  </TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%">
  <TR STYLE="vertical-align: top">
    <TD STYLE="width: 24px">&nbsp;</TD>
    <TD STYLE="width: 24px"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</FONT></TD>
    <TD STYLE="text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">the date on which the name of any person was entered on the register as a shareholder; and</FONT></TD></TR>
  </TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%">
  <TR STYLE="vertical-align: top">
    <TD STYLE="width: 24px">&nbsp;</TD>
    <TD STYLE="width: 24px"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</FONT></TD>
    <TD STYLE="text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">the date on which any person ceased to be a shareholder.</FONT></TD></TR>
  </TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Under the Cayman Islands Companies Act, the register
of members of our company is prima facie evidence of the matters set out therein (that is, the register of members will raise a presumption
of fact on the matters referred to above unless rebutted) and a shareholder registered in the register of members is deemed as a matter
of the Cayman Islands Companies Act to have legal title to the shares as set against its name in the register of members. Upon the completion
of our initial public offering, the register of members will be immediately updated to record and give effect to the issuance of shares
by us to the custodian or its nominee. Once our register of members has been updated, the shareholders recorded in the register of members
will be deemed to have legal title to the shares set against their name.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">If the name of any person is incorrectly entered
in or omitted from our register of members, or if there is any default or unnecessary delay in entering on the register the fact of any
person having ceased to be a shareholder of our company, the person or shareholder aggrieved (or any shareholder of our company or our
company itself) may apply to the Grand Court of the Cayman Islands for an order that the register be rectified, and the Court may either
refuse such application or it may, if satisfied of the justice of the case, make an order for the rectification of the register.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><B>Differences in Corporate Law</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">The Cayman Islands Companies Act is derived, to
a large extent, from the older Companies Acts of England and Wales but does not follow recent United Kingdom statutory enactments, and
accordingly there are significant differences between the Cayman Islands Companies Act and the current Companies Act of England and Wales.
In addition, the Cayman Islands Companies Act differs from laws applicable to United States corporations and their shareholders. Set forth
below is a summary of certain significant differences between the provisions of the Cayman Islands Companies Act applicable to us and
the comparable laws applicable to companies incorporated in the State of Delaware in the United States.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><I>Mergers and Similar Arrangements</I></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">The Cayman Islands Companies Act permits mergers
and consolidations between Cayman Islands companies and between Cayman Islands companies and non-Cayman Islands companies. For these purposes,
(a) &ldquo;merger&rdquo; means the merging of two or more constituent companies and the vesting of their undertaking, property and liabilities
in one of such companies as the surviving company, and (b) a &ldquo;consolidation&rdquo; means the combination of two or more constituent
companies into a consolidated company and the vesting of the undertaking, property and liabilities of such companies to the consolidated
company. In order to effect such a merger or consolidation, the directors of each constituent company must approve a written plan of merger
or consolidation, which must then be authorized by (a) a special resolution of the shareholders of each constituent company, and (b) such
other authorization, if any, as may be specified in such constituent company&rsquo;s articles of association. The plan must be filed with
the Registrar of Companies together with a declaration as to the solvency of the consolidated or surviving company, a list of the assets
and liabilities of each constituent company and an undertaking that a copy of the certificate of merger or consolidation will be given
to the shareholders and creditors of each constituent company and that notification of the merger or consolidation will be published in
the Cayman Islands Gazette. Court approval is not required for a merger or consolidation which is effected in compliance with these statutory
procedures.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"></P>

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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">A merger between a Cayman Islands parent company
and its Cayman Islands subsidiary or subsidiaries does not require authorization by a resolution of shareholders. For this purpose a subsidiary
is a company of which at least 90% of the issued shares entitled to vote are owned by the parent company.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">The consent of each holder of a fixed or floating
security interest of a constituent company is required unless this requirement is waived by a court in the Cayman Islands.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Except in certain limited circumstances, a dissenting
shareholder of a Cayman Islands constituent company is entitled to payment of the fair value of his or her shares upon dissenting from
a merger or consolidation. The exercise of such dissenter rights will preclude the exercise by the dissenting shareholder of any other
rights to which he or she might otherwise be entitled by virtue of holding shares, except for the right to seek relief on the grounds
that the merger or consolidation is void or unlawful.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">In addition, there are statutory provisions that
facilitate the reconstruction and amalgamation of companies, provided that the arrangement is approved by a majority in number of each
class of shareholders and creditors with whom the arrangement is to be made, and who must, in addition, represent three-fourths in value
of each such class of shareholders or creditors, as the case may be, that are present and voting either in person or by proxy at a meeting,
or meetings, convened for that purpose. The convening of the meetings and subsequently the arrangement must be sanctioned by the Grand
Court of the Cayman Islands. While a dissenting shareholder has the right to express to the court the view that the transaction ought
not to be approved, the court can be expected to approve the arrangement if it determines that:</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%">
  <TR STYLE="vertical-align: top">
    <TD STYLE="width: 24px">&nbsp;</TD>
    <TD STYLE="width: 24px"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">(a)</FONT></TD>
    <TD STYLE="text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">the statutory provisions as to the required majority vote have been met;</FONT></TD></TR>
  </TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%">
  <TR STYLE="vertical-align: top">
    <TD STYLE="width: 24px">&nbsp;</TD>
    <TD STYLE="width: 24px"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">(b)</FONT></TD>
    <TD STYLE="text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">the shareholders have been fairly represented at the meeting in question and the statutory majority are acting bona fide without coercion of the minority to promote interests adverse to those of the class;</FONT></TD></TR>
  </TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%">
  <TR STYLE="vertical-align: top">
    <TD STYLE="width: 24px">&nbsp;</TD>
    <TD STYLE="width: 24px"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">(c)</FONT></TD>
    <TD STYLE="text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">the arrangement is such that may be reasonably approved by an intelligent and honest man of that class acting in respect of his interest; and</FONT></TD></TR>
  </TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%">
  <TR STYLE="vertical-align: top">
    <TD STYLE="width: 24px">&nbsp;</TD>
    <TD STYLE="width: 24px"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">(d)</FONT></TD>
    <TD STYLE="text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">the arrangement is not one that would more properly be sanctioned under some other provision of the Cayman Islands Companies Act.</FONT></TD></TR>
  </TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">When a takeover offer is made and accepted by
holders of 90% of the shares affected within four months the offeror may, within a two-month period commencing on the expiration of such
four month period, require the holders of the remaining shares to transfer such shares on the terms of the offer. An objection can be
made to the Grand Court of the Cayman Islands but this is unlikely to succeed in the case of an offer which has been so approved unless
there is evidence of fraud, bad faith or collusion.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">If an arrangement and reconstruction is thus approved,
or if a takeover offer is made and accepted, a dissenting shareholder would have no rights comparable to appraisal rights, which would
otherwise ordinarily be available to dissenting shareholders of Delaware corporations, providing rights to receive payment in cash for
the judicially determined value of the shares.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"></P>

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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><I>Shareholders&rsquo; Suits</I></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">In principle, we will normally be the proper plaintiff
to sue for a wrong done to us as a company and as a general rule, a derivative action may not be brought by a minority shareholder. However,
based on English law authorities, which would in all likelihood be of persuasive authority in the Cayman Islands, the Cayman Islands courts
can be expected to follow and apply the common law principles (namely the rule in&nbsp;<I>Foss v. Harbottle</I>&nbsp;and the exceptions
thereto) so that a non-controlling shareholder may be permitted to commence a class action against or derivative actions in the name of
the company to challenge:</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%">
  <TR STYLE="vertical-align: top">
    <TD STYLE="width: 24px">&nbsp;</TD>
    <TD STYLE="width: 24px"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">(a)</FONT></TD>
    <TD STYLE="text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">an act which is illegal or ultra vires with respect to the company and is therefore incapable of ratification by the shareholders;</FONT></TD></TR>
  </TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%">
  <TR STYLE="vertical-align: top">
    <TD STYLE="width: 24px">&nbsp;</TD>
    <TD STYLE="width: 24px"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">(b)</FONT></TD>
    <TD STYLE="text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">an act which, although not ultra vires, requires authorization by a qualified (or special) majority (that is, more than a simple majority) which has not been obtained; and</FONT></TD></TR>
  </TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%">
  <TR STYLE="vertical-align: top">
    <TD STYLE="width: 24px">&nbsp;</TD>
    <TD STYLE="width: 24px"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">(c)</FONT></TD>
    <TD STYLE="text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">an act which constitutes a &ldquo;fraud on the minority&rdquo; where the wrongdoers are themselves in control of the company.</FONT></TD></TR>
  </TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><I>Indemnification of Directors and Executive
Officers and Limitation of Liability</I></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">The Cayman Islands law does not limit the extent
to which a company&rsquo;s articles of association may provide for indemnification of officers and directors, except to the extent any
such provision may be held by the Cayman Islands courts to be contrary to public policy, such as to provide indemnification against civil
fraud or the consequences of committing a crime. Our amended and restated articles of association provide to the extent permitted by law,
we shall indemnify each existing or former secretary, director (including alternate director), and any of our other officers (including
an investment adviser or an administrator or liquidator) and their personal representatives against:</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%">
  <TR STYLE="vertical-align: top">
    <TD STYLE="width: 24px">&nbsp;</TD>
    <TD STYLE="width: 24px"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">(a)</FONT></TD>
    <TD STYLE="text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">all actions, proceedings, costs, charges, expenses, losses, damages or liabilities incurred or sustained by the existing or former director (including alternate director), secretary or officer in or about the conduct of our business or affairs or in the execution or discharge of the existing or former director (including alternate director), secretary&rsquo;s or officer&rsquo;s duties, powers, authorities or discretions; and</FONT></TD></TR>
  </TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%">
  <TR STYLE="vertical-align: top">
    <TD STYLE="width: 24px">&nbsp;</TD>
    <TD STYLE="width: 24px"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">(b)</FONT></TD>
    <TD STYLE="text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">without limitation to paragraph (a) above, all costs, expenses, losses or liabilities incurred by the existing or former director (including alternate director), secretary or officer in defending (whether successfully or otherwise) any civil, criminal, administrative or investigative proceedings (whether threatened, pending or completed) concerning us or our affairs in any court or tribunal, whether in the Cayman Islands or elsewhere.</FONT></TD></TR>
  </TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">No such existing or former director (including
alternate director), secretary or officer, however, shall be indemnified in respect of any matter arising out of his own dishonesty.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">To the extent permitted by law, we may make a
payment, or agree to make a payment, whether by way of advance, loan or otherwise, for any legal costs incurred by an existing or former
director (including alternate director), secretary or any of our officers in respect of any matter identified in above on condition that
the director (including alternate director), secretary or officer must repay the amount paid by us to the extent that it is ultimately
found not liable to indemnify the director (including alternate director), the secretary or that officer for those legal costs.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">This standard of conduct is generally the same
as permitted under the Delaware General Corporation Law for a Delaware corporation. In addition, we intend to enter into indemnification
agreements with our directors and executive officers that will provide such persons with additional indemnification beyond that provided
in our articles.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Insofar as indemnification for liabilities arising
under the Securities Act may be permitted to our directors, officers or persons controlling us under the foregoing provisions, we have
been informed that, in the opinion of the SEC, such indemnification is against public policy as expressed in the Securities Act and is
therefore unenforceable.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"></P>

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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><I>Anti-Takeover Provisions in Our Articles</I></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Some provisions of our articles may discourage,
delay or prevent a change in control of our company or management that shareholders may consider favorable, including provisions that
authorize our board of directors to issue shares at such times and on such terms and conditions as the board of directors may decide without
any further vote or action by our shareholders, and limit the ability of shareholders to requisition and convene general meetings of shareholders.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Under the Cayman Islands Companies Act, our directors
may only exercise the rights and powers granted to them under our articles for what they believe in good faith to be in the best interests
of our company and for a proper purpose.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><I>Directors&rsquo; Fiduciary Duties</I></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Under Delaware corporate law, a director of a
Delaware corporation has a fiduciary duty to the corporation and its shareholders. This duty has two components: the duty of care and
the duty of loyalty. The duty of care requires that a director act in good faith, with the care that an ordinarily prudent person would
exercise under similar circumstances. Under this duty, a director must inform himself of, and disclose to shareholders, all material information
reasonably available regarding a significant transaction. The duty of loyalty requires that a director act in a manner he or she reasonably
believes to be in the best interests of the corporation. He or she must not use his or her corporate position for personal gain or advantage.
This duty prohibits self-dealing by a director and mandates that the best interests of the corporation and its shareholders take precedence
over any interest possessed by a director, officer or controlling shareholder and not shared by the shareholders generally. In general,
actions of a director are presumed to have been made on an informed basis, in good faith and in the honest belief that the action taken
was in the best interests of the corporation. However, this presumption may be rebutted by evidence of a breach of one of the fiduciary
duties. Should such evidence be presented concerning a transaction by a director, a director must prove the procedural fairness of the
transaction, and that the transaction was of fair value to the corporation.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">As a matter of Cayman Islands law, a director
owe three types of duties to the company: (i) statutory duties, (ii) fiduciary duties, and (iii) common law duties. The Cayman Islands
Companies Act imposes a number of statutory duties on a director. A Cayman Islands director&rsquo;s fiduciary duties are not codified,
however the courts of the Cayman Islands have held that a director owes the following fiduciary duties (a) a duty to act in what the director
bona fide considers to be in the best interests of the company, (b) a duty to exercise their powers for the purposes they were conferred,
(c) a duty to avoid fettering his or her discretion in the future and (d) a duty to avoid conflicts of interest and of duty. The common
law duties owed by a director are those to act with skill, care and diligence that may reasonably be expected of a person carrying out
the same functions as are carried out by that director in relation to the company and, also, to act with the skill, care and diligence
in keeping with a standard of care commensurate with any particular skill they have which enables them to meet a higher standard than
a director without those skills. In fulfilling their duty of care to us, our directors must ensure compliance with our amended articles
of association, as amended and restated from time to time. We have the right to seek damages if a duty owed by any of our directors is
breached.&rsquo;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><I>Shareholder Proposals</I></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Under the Delaware General Corporation Law, a
shareholder has the right to put any proposal before the annual meeting of shareholders, provided it complies with the notice provisions
in the governing documents. The Delaware General Corporation Law does not provide shareholders an express right to put any proposal before
the annual meeting of shareholders, but in keeping with common law, Delaware corporations generally afford shareholders an opportunity
to make proposals and nominations provided that they comply with the notice provisions in the certificate of incorporation or bylaws.
A special meeting may be called by the board of directors or any other person authorized to do so in the governing documents, but shareholders
may be precluded from calling special meetings.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">The Cayman Islands Companies Act provides shareholders
with only limited rights to requisition a general meeting, and does not provide shareholders with any right to put any proposal before
a general meeting. However, these rights may be provided in a company&rsquo;s articles of association. Our articles provide that general
meetings shall be convened on the written requisition of one or more of the shareholders entitled to attend and vote at our general meetings
who (together) hold not less than 10 percent of the rights to vote at such general meeting in accordance with the notice provisions in
the articles, specifying the purpose of the meeting and signed by each of the shareholders making the requisition. If the directors do
not convene such meeting for a date not later than twenty-one clear days&rsquo; after the date of receipt of the written requisition,
those shareholders who requested the meeting may convene the general meeting themselves within three months after the end of such period
of twenty-one clear days in which case reasonable expenses incurred by them as a result of the directors failing to convene a meeting
shall be reimbursed by us. Our articles provide no other right to put any proposals before annual general meetings or extraordinary general
meetings. As a Cayman Islands exempted company, we are not obligated by law to call shareholders&rsquo; annual general meetings. However,
our corporate governance guidelines require us to call such meetings every year.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"></P>

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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><I>Cumulative Voting</I></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Under the Delaware General Corporation Law, cumulative
voting for elections of directors is not permitted unless the corporation&rsquo;s certificate of incorporation specifically provides for
it. Cumulative voting potentially facilitates the representation of minority shareholders on a board of directors since it permits the
minority shareholder to cast all the votes to which the shareholder is entitled on a single director, which increases the shareholder&rsquo;s
voting power with respect to electing such director. As permitted under the Cayman Islands Companies Act, our articles do not provide
for cumulative voting. As a result, our shareholders are not afforded any less protections or rights on this issue than shareholders of
a Delaware corporation.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><I>Removal of Directors</I></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Under the Delaware General Corporation Law, a
director of a corporation with a classified board may be removed only for cause with the approval of a majority of the outstanding shares
entitled to vote, unless the certificate of incorporation provides otherwise. Subject to the provisions of our articles (which include
the removal of a director by ordinary resolution), the office of a director may be terminated forthwith if (a) he is prohibited by the
laws of the Cayman Islands from acting as a director, (b) he is made bankrupt or makes an arrangement or composition with his creditors
generally, (c) he resigns his office by notice to us, (d) he only held office as a director for a fixed term and such term expires, (e)
in the opinion of a registered medical practitioner by whom he is being treated he becomes physically or mentally incapable of acting
as a director, (f) he is given notice by the majority of the other directors (not being less than two in number) to vacate office (without
prejudice to any claim for damages for breach of any agreement relating to the provision of the services of such director), (g) he is
made subject to any law relating to mental health or incompetence, whether by court order or otherwise, or (h) without the consent of
the other directors, he is absent from meetings of directors for continuous period of six months.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><I>Transactions with Interested Shareholders</I></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">The Delaware General Corporation Law contains
a business combination statute applicable to Delaware public corporations whereby, unless the corporation has specifically elected not
to be governed by such statute by amendment to its certificate of incorporation or bylaws that is approved by its shareholders, it is
prohibited from engaging in certain business combinations with an &ldquo;interested shareholder&rdquo; for three years following the
date that such person becomes an interested shareholder. An interested shareholder generally is a person or a group who or which owns
or owned 15% or more of the target&rsquo;s outstanding voting stock or who or which is an affiliate or associate of the corporation and
owned 15% or more of the corporation&rsquo;s outstanding voting stock within the past three years. This has the effect of limiting the
ability of a potential acquirer to make a two-tiered bid for the target in which all shareholders would not be treated equally. The statute
does not apply if, among other things, prior to the date on which such shareholder becomes an interested shareholder, the board of directors
approves either the business combination or the transaction which resulted in the person becoming an interested shareholder. This encourages
any potential acquirer of a Delaware corporation to negotiate the terms of any acquisition transaction with the target&rsquo;s board
of directors.&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">The Cayman Islands Companies Act has no comparable
statute. As a result, we cannot avail ourselves of the types of protections afforded by the Delaware business combination statute. However,
although the Cayman Islands Companies Act does not regulate transactions between a company and its significant shareholders, under Cayman
Islands law such transactions must be entered into bona fide in the best interests of the company and for a proper corporate purpose and
not with the effect of constituting a fraud on the minority shareholders.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><I>Dissolution; Winding Up</I></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Under the Delaware General Corporation Law, unless
the board of directors approves the proposal to dissolve, dissolution must be approved by shareholders holding 100% of the total voting
power of the corporation. Only if the dissolution is initiated by the board of directors may it be approved by a simple majority of the
corporation&rsquo;s outstanding shares. Delaware law allows a Delaware corporation to include in its certificate of incorporation a supermajority
voting requirement in connection with dissolutions initiated by the board of directors.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Under the Cayman Islands Companies Act and our
articles, the Company may be wound up by a special resolution of our shareholders, or if the winding up is initiated by our board of directors,
by either a special resolution of our members or, if our company is unable to pay its debts as they fall due, by an ordinary resolution
of our members. In addition, a company may be wound up by an order of the courts of the Cayman Islands. The court has authority to order
winding up in a number of specified circumstances including where it is, in the opinion of the court, just and equitable to do so.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"></P>

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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><I>Variation of Rights of Shares</I></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Under the Delaware General Corporation Law, a
corporation may vary the rights of a class of shares with the approval of a majority of the outstanding shares of such class, unless the
certificate of incorporation provides otherwise. Under the Cayman Islands Companies Act and our articles, if our share capital is divided
into more than one class of shares, the rights attaching to any class of share (unless otherwise provided by the terms of issue of the
shares of that class) may be varied either with the consent in writing of the holders of not less than two-thirds of the issued shares
of that class, or with the sanction of a resolution passed by a majority of not less than two-thirds of the holders of shares of the class
present in person or by proxy at a separate general meeting of the holders of shares of that class.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><I>Amendment of Governing Documents</I></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Under the Delaware General Corporation Law, a
corporation&rsquo;s certificate of incorporation may be amended only if adopted and declared advisable by the board of directors and approved
by a majority of the outstanding shares entitled to vote, and the bylaws may be amended with the approval of a majority of the outstanding
shares entitled to vote and may, if so provided in the certificate of incorporation, also be amended by the board of directors. Under
the Cayman Islands Companies Act, our articles may only be amended by special resolution of our shareholders.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><I>Anti-money Laundering&mdash;Cayman Islands</I></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">In order to comply with legislation or regulations
aimed at the prevention of money laundering, we may be required to adopt and maintain anti-money laundering procedures, and may require
subscribers to provide evidence to verify their identity. Where permitted, and subject to certain conditions, we may also delegate the
maintenance of our anti-money laundering procedures (including the acquisition of due diligence information) to a suitable person.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">We reserve the right to request such information
as is necessary to verify the identity of a subscriber. In the event of delay or failure on the part of the subscriber in producing any
information required for verification purposes, we may refuse to accept the application, in which case any funds received will be returned
without interest to the account from which they were originally debited.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">We also reserve the right to refuse to make any
redemption payment to a shareholder if our directors or officers suspect or are advised that the payment of redemption proceeds to such
shareholder might result in a breach of applicable anti-money laundering or other laws or regulations by any person in any relevant jurisdiction,
or if such refusal is considered necessary or appropriate to ensure our compliance with any such laws or regulations in any applicable
jurisdiction.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">If any person resident in the Cayman Islands knows
or suspects or has reason for knowing or suspecting that another person is engaged in criminal conduct or is involved with terrorism or
terrorist property and the information for that knowledge or suspicion came to their attention in the course of their business in the
regulated sector, or other trade, profession, business or employment, the person will be required to report such knowledge or suspicion
to (i) a nominated officer (appointed in accordance with the Proceeds of Crime Law (Revised) of the Cayman Islands) or the Financial Reporting
Authority of the Cayman Islands, pursuant to the Proceeds of Crime Law (Revised), if the disclosure relates to criminal conduct or money
laundering or (ii) to a police constable or a nominated officer (pursuant to the Terrorism Law (Revised) of the Cayman Islands) or the
Financial Reporting Authority, pursuant to the Terrorism Law (Revised), if the disclosure relates to involvement with terrorism or terrorist
financing and terrorist property. Such a report shall not be treated as a breach of confidence or of any restriction upon the disclosure
of information imposed by any enactment or otherwise.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center">15</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"></P>

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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><B>&nbsp;</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

</BODY>
</HTML>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>EX-4.9
<SEQUENCE>4
<FILENAME>f20f2023ex4-9_jinmedical.htm
<DESCRIPTION>UNDERWRITING AGREEMENT DATED MARCH 27, 2023
<TEXT>
<HTML>
<HEAD>
     <TITLE></TITLE>
</HEAD>
<BODY STYLE="font: 10pt Times New Roman, Times, Serif">

<P STYLE="text-align: right; margin: 0"><B>Exhibit 4.9</B></P>

<P STYLE="font: bold 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center">&nbsp;</P>

<P STYLE="font: bold 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center">JIN MEDICAL
INTERNATIONAL LTD. <BR>
UNDERWRITING AGREEMENT</P>

<P STYLE="font: bold 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: right">&nbsp;</P>

<P STYLE="font: bold 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: right">March 27, 2023</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; text-align: left; margin-top: 0pt; margin-bottom: 0pt"><B>&nbsp;</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; text-align: left; margin-top: 0pt; margin-bottom: 0pt"><B>Prime Number Capital, LLC</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; text-align: left; margin-top: 0pt; margin-bottom: 0pt">14 Myrtle Drive</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; text-align: left; margin-top: 0pt; margin-bottom: 0pt">Great Neck, NY 11021</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; text-align: left; margin-top: 0pt; margin-bottom: 0pt">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; text-align: left; margin-top: 0pt; margin-bottom: 0pt"><I>As Representative of the Underwriters named on <U>Schedule
A</U> hereto</I></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; text-align: left; margin-top: 0pt; margin-bottom: 0pt"><I>&nbsp;</I></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; text-align: left; margin-top: 0pt; margin-bottom: 0pt">Ladies and Gentlemen:</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0pt; text-align: justify; text-indent: 0.5in">The undersigned,
<B>JIN MEDICAL INTERNATIONAL LTD.</B>, a Cayman Islands exempted company (the &ldquo;<B>Company</B>&rdquo;), hereby confirms its agreement
(this &ldquo;<B>Agreement</B>&rdquo;) with the several underwriters named in <U>Schedule A</U> hereto (collectively the &ldquo;<B>Underwriters</B>&rdquo;,
and each, an &ldquo;<B>Underwriter</B>&rdquo;), for which Prime Number Capital, LLC acting as the representative (in such capacity, the
&ldquo;<B>Representative</B>&rdquo;), to issue and sell an aggregate of 1,000,000 ordinary shares (the &ldquo;<B>Firm Shares</B>&rdquo;)
of the Company, par value $0.001 per share (&ldquo;<B>Ordinary Shares</B>&rdquo;).</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0pt; text-align: justify; text-indent: 0.5in">The Company has
also granted to the Underwriters an option to purchase up to 150,000 additional Ordinary Shares, on the terms and conditions for the purposes
set forth in Section 2(c) hereof (the &ldquo;<B>Additional Shares</B>&rdquo;). The Firm Shares and any Additional Shares purchased pursuant
to this Agreement are herein collectively referred to as the &ldquo;<B>Offered Securities</B>.&rdquo; The offering and sale of the Offered
Securities contemplated by this Agreement is referred to herein as the &ldquo;<B>Offering</B>.&rdquo;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in">SECTION 1. <I>Representations and Warranties of the Company</I>.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; text-indent: 0.5in">The Company represents
and warrants to the Underwriters as follows with the understanding that the same may be relied upon by the Underwriters in the Offering,
as of the date hereof and as of the Closing Date (as defined below) and each Option Closing Date (as defined below), if any:</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0.5in; text-align: justify; text-indent: 0.5in">(a) <I>Filing
of the Registration Statement</I>. The Company has prepared and filed with the Securities and Exchange Commission (the
&ldquo;<B>Commission</B>&rdquo;) a registration statement on Form F-1 (File No. 333-259767), which contains a form of prospectus to
be used in connection with the Offering. Such registration statement, as amended, including the financial statements, exhibits and
schedules thereto contained in the registration statement at the time such registration statement became effective, in the form in
which it was declared effective by the Commission under the Securities Act of 1933, as amended (the &ldquo;<B>Securities
Act</B>&rdquo;), and the rules and regulations promulgated thereunder (the &ldquo;<B>Securities Act Regulations</B>&rdquo;), and
including any required information deemed to be a part thereof at the time of effectiveness pursuant to Rule 430A under the
Securities Act, or pursuant to the Securities Exchange Act of 1934, as amended (the &ldquo;<B>Exchange Act</B>&rdquo;) and the rules
and regulations promulgated thereunder (the &ldquo;<B>Exchange Act Regulations</B>&rdquo;), is called the &ldquo;<B>Registration
Statement</B>.&rdquo; Any registration statement filed by the Company pursuant to Rule 462(b) under the Securities Act is called the
&ldquo;<B>Rule 462(b) Registration Statement</B>,&rdquo; and from and after the date and time of filing of the Rule 462(b)
Registration Statement, the term &ldquo;<B>Registration Statement</B>&rdquo; shall include the Rule 462(b) Registration Statement.
Such prospectus, in the form first filed pursuant to Rule 424(b) under the Securities Act after the date and time that this
Agreement is executed and delivered by the parties hereto, or, if no filing pursuant to Rule 424(b) under the Securities Act is
required, the form of final prospectus relating to the Offering included in the Registration Statement at the effective date of the
Registration Statement (&ldquo;<B>Effective Date</B>&rdquo;), is called the &ldquo;<B>Prospectus</B>.&rdquo; All references in this
Agreement to the Registration Statement, the Rule 462(b) Registration Statement, the preliminary prospectus included in the
Registration Statement (each, a &ldquo;<B>preliminary prospectus</B>&rdquo;), the Prospectus, or any amendments or supplements to
any of the foregoing, shall include any copy thereof filed with the Commission pursuant to its Electronic Data Gathering, Analysis
and Retrieval System (&ldquo;<B>EDGAR</B>&rdquo;). The preliminary prospectus that was included in the Registration Statement
immediately prior to the Applicable Time (as defined below) is hereinafter called the &ldquo;<B>Pricing Prospectus</B>.&rdquo; Any
reference to the &ldquo;most recent preliminary prospectus&rdquo; shall be deemed to refer to the latest preliminary prospectus
included in the registration statement. Any reference herein to any preliminary prospectus or the Prospectus or any supplement or
amendment to either thereof shall be deemed to refer to and include any documents incorporated by reference therein as of the date
of such reference.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"></P>

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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0.5in; text-align: justify; text-indent: 0.5in"> (b) &ldquo;<B>Applicable Time</B>&rdquo; means 5:00 pm, Eastern Time, on the date of this Agreement.</P>



<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0.5in; text-align: justify; text-indent: 0.5in">(c) <I>Compliance
with Registration Requirements</I>. The Registration Statement has been declared effective by the Commission under the Securities Act
and the Securities Act Regulations on March 27, 2023. The Company has complied, to the Commission&rsquo;s satisfaction, with all requests
of the Commission for additional or supplemental information. No stop order preventing or suspending the effectiveness of the Registration
Statement, or any Rule 462(b) Registration Statement is in effect and no proceedings for such purpose have been instituted or are pending
or, to the knowledge of the Company, are contemplated or threatened by the Commission.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0.5in; text-align: justify; text-indent: 0.5in">Each preliminary
prospectus and the Prospectus when filed complied or will comply in all material respects with the Securities Act and, if filed by electronic
transmission pursuant to EDGAR (except as may be permitted by Regulation S-T under the Securities Act), was identical in content to the
copy thereof delivered to the Underwriters for use in connection with the Offering, other than with respect to any artwork and graphics
that were not filed. Each of the Registration Statement and any post-effective amendment to the Registration Statement, at the time it
became effective and at all subsequent times until the expiration of the prospectus delivery period required under Section 5(b) of the
Securities Act, complied and will comply in all material respects with the Securities Act and the Securities Act Regulations and did not
and will not contain any untrue statement of a material fact or omit to state a material fact required to be stated therein or necessary
to make the statements therein not misleading. The Prospectus, as amended or supplemented, as of its date and at all subsequent times
until the Underwriters have completed the Offering, did not and will not contain any untrue statement of a material fact or omit to state
a material fact necessary in order to make the statements therein, in the light of the circumstances under which they were made, not misleading.
The representations and warranties set forth in the two immediately preceding sentences do not apply to statements in or omissions from
the Registration Statement or any post-effective amendment to the Registration Statement, or in the Pricing Prospectus or the Prospectus,
or any amendment or supplement thereto, made in reliance upon and in conformity with information relating to the Underwriters furnished
to the Company in writing expressly for use therein, it being understood and agreed that the only such information furnished on behalf
of any of the Underwriters consists of (i) the name of the Underwriters contained on the cover page of the Registration Statement, the
Pricing Prospectus and Prospectus and (ii) the sub-sections titled &ldquo;Representative&rsquo;s Warrant,&rdquo; &ldquo;Lock-Up Agreements,&rdquo;
&ldquo;Electronic Offer, Sale and Distribution of Securities,&rdquo; &ldquo;Price Stabilization, Short Positions and Penalty Bids,&rdquo;
&ldquo;Potential Conflicts of Interest,&rdquo; and &ldquo;Other Relationships&rdquo; in each case under the caption &ldquo;Underwriting&rdquo;
in the Registration Statement, the Pricing Prospectus, the Prospectus (the &ldquo;<B>Underwriter Information</B>&rdquo;). There are no
contracts or other documents required to be described in the Registration Statement, the Pricing Prospectus or the Prospectus or to be
filed as exhibits to the Registration Statement that have not been fairly and accurately described in all material respects or filed as
required.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify; text-indent: 0.5in">(d) <I>Disclosure
Package</I>. The term &ldquo;<B>Disclosure Package</B>&rdquo; shall mean (i) the Pricing Prospectus, as amended or supplemented, (ii)
each issuer free writing prospectus, as defined in Rule 433 under the Securities Act (each, an &ldquo;<B>Issuer Free Writing Prospectus</B>&rdquo;),
if any, identified in <U>Schedule B</U> hereto, (iii) the pricing terms set forth in <U>Schedule C</U> to this Agreement, and (iv) any
other free writing prospectus that the parties hereto shall hereafter expressly agree in writing to treat as part of the Disclosure Package.
As of the Applicable Time, the Disclosure Package did not contain any untrue statement of a material fact or omit to state any material
fact necessary to make the statements therein, in the light of the circumstances under which they were made, not misleading. The preceding
sentence does not apply to statements in or omissions from the Disclosure Package based upon and in conformity with the Underwriter Information.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify; text-indent: 0.5in">(e) <I>Company
Not Ineligible Issuer</I>. (i) At the time of filing the Registration Statement and (ii) as of the date of the execution and
delivery of this Agreement (with such date being used as the determination date for purposes of this clause (ii)), the Company was
not and is not an Ineligible Issuer (as defined in Rule 405 under the Securities Act), without taking account of any determination
by the Commission pursuant to Rule 405 under the Securities Act that it is not necessary that the Company be considered an
Ineligible Issuer.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"></P>

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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify; text-indent: 0.5in">(f) <I>Issuer
Free Writing Prospectuses</I>. No Issuer Free Writing Prospectus includes any information that conflicts with the information contained
in the Registration Statement, including any document incorporated by reference therein that has not been superseded or modified. The
foregoing sentence does not apply to statements in or omissions from any Issuer Free Writing Prospectus based upon and in conformity with
the Underwriter Information.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify; text-indent: 0.5in">(g) <I>Offering
Materials Furnished to the Underwriters</I>. The Company has delivered to the Underwriters copies of the Registration Statement and of
each consent and certificate of experts filed as a part thereof, and each preliminary prospectus and the Prospectus, as amended or supplemented,
in such quantities and at such places as the Underwriters have reasonably requested in writing.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify; text-indent: 0.5in">(h) <I>Distribution
of Offering Material by the Company</I>. The Company has not distributed or authorized the distribution of, and will not distribute, prior
to the completion of the Offering, any offering material in connection with the Offering other than a preliminary prospectus, the Pricing
Prospectus, the Prospectus, any Issuer Free Writing Prospectus reviewed and consented to by the Underwriters, and the Registration Statement.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify; text-indent: 0.5in">(i) <I>The
Underwriting Agreement</I>. This Agreement has been duly authorized, executed and delivered by, and is a valid and binding agreement of,
the Company, enforceable in accordance with its terms, except as rights to indemnification hereunder may be limited by applicable law
and except as the enforcement hereof may be limited by bankruptcy, insolvency, reorganization, moratorium, or other similar laws relating
to or affecting the rights and remedies of creditors or by general equitable principles.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify; text-indent: 0.5in">(j) <I>Authorization
of the Offered Securities and Underwriters&rsquo; Securities</I>. The Offered Securities to be sold by the Company to the Underwriters
have been duly and validly authorized by all required corporate action and have been reserved for issuance and sale pursuant to this Agreement
and, when so issued and delivered by the Company, will be validly issued, fully paid and non-assessable, free, and clear of all Liens
imposed by the Company. The Ordinary Shares underlying the Representative&rsquo;s Warrants (the &ldquo;<B>Underlying Shares</B>&rdquo;
and together with the Representative&rsquo;s Warrants, the &ldquo;<B>Underwriters&rsquo; Securities</B>&rdquo;) are duly authorized and,
when issued and paid for in accordance the terms of the Representative&rsquo;s Warrants, as applicable, will be duly and validly issued,
fully paid and non-assessable, free and clear of all Liens imposed by the Company. The Company has a sufficient number of authorized Ordinary
Shares for the issuance of the maximum number of Offered Securities and the Underwriters&rsquo; Securities issuable pursuant to the Offering
as described in the Prospectus.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify; text-indent: 0.5in">(k) <I>No
Applicable Registration or Other Similar Rights</I>. There are no persons with registration or other similar rights to have any securities
of the Company registered for sale under the Registration Statement and included in the Offering.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify; text-indent: 0.5in">(l) <I>No
Material Adverse Change. </I>Except as otherwise disclosed in the Disclosure Package, subsequent to the respective dates as of which information
is given in the Disclosure Package: (i) there has been no material adverse change, or any development that could reasonably be expected
to result in a material adverse change, in the condition, financial or otherwise, or in the earnings, business or operations, whether
or not arising from transactions in the ordinary course of business, of the Company (any such change, a &ldquo;<B>Material Adverse Change</B>&rdquo;,
and any resulting effect, a &ldquo;<B>Material Adverse Effect</B>&rdquo;); (ii) the Company has not incurred any material liability or
obligation, indirect, direct or contingent, not in the ordinary course of business or entered into any material transaction or agreement
not in the ordinary course of business; and (iii) there has been no dividend or distribution of any kind declared, paid or made by the
Company in respect of its Ordinary Shares.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify; text-indent: 0.5in">(m) <I>Independent
Accountant</I>. Friedman LLP (the &ldquo;<B>Accountant</B>&rdquo;), which has expressed its opinions with respect to the audited financial
statements (which term as used in this Agreement includes the related notes thereto) of the Company filed with the Commission as a part
of the Registration Statement and included in the Disclosure Package and the Prospectus, is an independent registered public accounting
firm as required by the Securities Act and the Exchange Act.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify; text-indent: 0.5in"></P>

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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify; text-indent: 0.5in">(n) <I>Preparation
of the Financial Statements</I>. The financial statements of the Company included in the Registration Statement, the Disclosure Package,
and the Prospectus, presents fairly the information provided as of and at the dates and for the periods indicated (provided that unaudited
interim financial statements are subject to year-end audit adjustments that are not expected to be material in the aggregate and do not
contain all footnotes required by U.S. generally accepted accounting principles (&ldquo;<B>U.S. GAAP</B>&rdquo;). Such financial statements
comply as to form with the applicable accounting requirements of the Securities Act and the Securities Act Regulations and have been prepared
in conformity with generally accepted accounting principles applied on a consistent basis throughout the periods involved, except as may
be expressly stated in the related notes thereto. Except as included therein, no other financial statements or supporting schedules are
required to be included or incorporated by reference in the Registration Statement, the Disclosure Package or the Prospectus.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify; text-indent: 0.5in">(o) <I>Incorporation
and Good Standing</I>. The Company has been duly formed and is validly existing as a company limited by shares under the laws of the jurisdiction
of its formation and has corporate power and authority to own, lease and operate its properties and to conduct its business as described
in the Registration Statement, the Disclosure Package, and the Prospectus and to enter into and perform its obligations under this Agreement.
As of the Closing Date, the Company does not own or control, directly or indirectly, any corporation, association or other entity that
is not otherwise disclosed in the Registration Statement, the Disclosure Package, or the Prospectus.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify; text-indent: 0.5in">(p) <I>Capitalization
and Other Share Capital Matters</I>. The authorized, issued and outstanding shares of the Company is as set forth in each of the Disclosure
Package and the Prospectus (other than for subsequent issuances, if any, pursuant to employee benefit plans described in each of the Disclosure
Package and the Prospectus or upon exercise of outstanding options or warrants described in the Disclosure Package and Prospectus, as
the case may be). The Ordinary Share conforms, and, when issued and delivered as provided in this Agreement, the Offered Securities and
the Underwriters&rsquo; Securities will conform, in all material respects to the description thereof contained in each of the Disclosure
Package and Prospectus. All of the issued and outstanding Ordinary Shares have been duly authorized and validly issued, are fully paid
and non-assessable and have been issued in compliance with applicable laws. None of the outstanding Ordinary Shares were issued in violation
of any preemptive rights, rights of first refusal or other similar rights to subscribe for or purchase securities of the Company. There
are no authorized or outstanding options, warrants, preemptive rights, rights of first refusal or other rights to purchase, or equity
or debt securities convertible into or exchangeable or exercisable for, any shares of the Company other than those described in the Disclosure
Package and the Prospectus. The description of the Company&rsquo;s stock option and other stock plans or arrangements, and the options
or other rights granted thereunder, set forth in the Disclosure Package and the Prospectus accurately and fairly presents the information
required to be shown with respect to such plans, arrangements, options and rights. No further approval from Nasdaq or authorization of
any shareholder, the Board of Directors or others is required for the issuance and sale of the Offered Securities. Except as set forth
in the Registration Statement, the Disclosure Package and the Prospectus, there are no shareholders agreements, voting agreements or other
similar agreements with respect to the Company&rsquo;s Ordinary Shares to which the Company is a party or, to the knowledge of the Company,
between or among any of the Company&rsquo;s shareholders.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify; text-indent: 0.5in">(q) <I>Non-Contravention
of Existing Instruments, No Further Authorizations or Approvals Required</I>. The Company is not in violation of its amended and
restated memorandum and articles of association or in default (or, with the giving of notice or lapse of time, would be in default)
(&ldquo;<B>Default</B>&rdquo;) under any indenture, mortgage, loan or credit agreement, note, contract, franchise, lease or other
instrument to which it is a party or by which it may be bound (including, without limitation, any agreement or contract filed as an
exhibit to the Registration Statement or to which any of the property or assets of the Company are subject (each, an
&ldquo;<B>Existing Instrument</B>&rdquo;)), except for such Defaults as would not, individually or in the aggregate, result in a
Material Adverse Change. The Company&rsquo;s execution, delivery and performance of this Agreement and consummation of the
transactions contemplated hereby (i) have been duly authorized by all necessary corporate action and will not result in any
violation of the provisions of the amended and restated memorandum and articles of association of the Company, (ii) will not
conflict with or constitute a breach of, or Default under, or result in the creation or imposition of any lien, charge or
encumbrance upon any property or assets of the Company pursuant to, or require the consent of any other party to, any Existing
Instrument and (iii) will not result in any violation of any law, administrative regulation or administrative or court decree
applicable to the Company, except in the case of each of clauses (ii) and (iii), to the extent such conflict, breach Default or
violation could not reasonably be expected to result in a Material Adverse Effect. No consent, approval, authorization or other
order of, or registration or filing with, any court or other governmental or regulatory authority or agency, is required for the
Company&rsquo;s execution, delivery and performance of this Agreement and consummation of the transactions contemplated hereby,
except the registration or qualification of the Offered Securities and the Underwriters&rsquo; Securities under the Securities Act
and applicable state securities or blue sky laws and from the Financial Industry Regulatory Authority Inc.
(&ldquo;<B>FINRA</B>&rdquo;).</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"></P>

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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify; text-indent: 0.5in">(r) <I>Subsidiaries</I>.
Each of the Company&rsquo;s variable interest entity (&ldquo;<B>VIE</B>&rdquo;), direct and indirect subsidiaries (each a &ldquo;<B>Subsidiary</B>&rdquo;
and collectively, the &ldquo;<B>Subsidiaries</B>&rdquo;) has been identified on <U>Schedule E</U> hereto. Each of the Subsidiaries has
been duly formed, is validly existing under the laws of the Cayman Islands, Hong Kong or the People&rsquo;s Republic of China (the &ldquo;<B>PRC</B>&rdquo;),
as the case may be, and in good standing under the laws of the jurisdiction of its incorporation, has full power and authority (corporate
or otherwise) to own its property and to conduct its business as described in the Registration Statement, the Disclosure Package, the
Prospectus, and is duly qualified to transact business and is in good standing in each jurisdiction in which the conduct of its business
or its ownership or leasing of property requires such qualification, except to the extent that the failure to be so qualified or be in
good standing would not result in a Material Adverse Change on the Company and its Subsidiaries, taken as a whole. Except as otherwise
disclosed in the Registration Statement, the Disclosure Package and the Prospectus, all of the equity interests of each Subsidiary have
been duly and validly authorized and issued, are owned or controlled directly or indirectly by the Company, are fully paid in accordance
with its articles of association, memorandum of association or charter documents and non-assessable and are free and clear of all liens,
encumbrances, equities or claims (&ldquo;<B>Liens</B>&rdquo;). None of the outstanding share capital or equity interest in any Subsidiary
was issued in violation of preemptive or similar rights of any security holder of such Subsidiary. All of the constitutive or organizational
documents of each of the Subsidiaries comply with the requirements of applicable laws of its jurisdiction of incorporation or organization
and are in full force and effect. Apart from the Subsidiaries, the Company has no direct or indirect subsidiaries or any other company
over which it has direct or indirect effective control. Other than the Subsidiaries, the Company does not directly or indirectly control
any entity through contractual arrangements or otherwise such that the entity would be deemed a consolidated affiliated entity whose financial
results would be consolidated under U.S. GAAP with the financial results of the Company on the consolidated financial statements of the
Company, regardless of whether the Company directly or indirectly owns less than a majority of the equity interests of such person.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify; text-indent: 0.5in">(s) <I>No
Material Actions or Proceedings</I>. Except as otherwise disclosed in the Disclosure Package and the Prospectus, there are no legal,
governmental or regulatory investigations, actions, demands, claims, suits, arbitrations, inquiries or proceedings (collectively,
&ldquo;<B>Actions</B>&rdquo;) pending or, to the Company&rsquo;s knowledge, (i) threatened against the Company or any of its
Subsidiaries or (ii) have as the subject thereof any of the executive officers, directors, or key employees of the Company or any of
its Subsidiaries or any of the properties owned or leased by the Company or any of its Subsidiaries, where in any such case (A)
there is a reasonable possibility that such Action might be determined adversely to the Company and (B) any such Action, if so
determined adversely, would reasonably be expected to result in a Material Adverse Change or adversely affect the consummation of
the transactions contemplated by this Agreement. Except as otherwise disclosed in the Disclosure Package and the Prospectus, no
material labor dispute with the employees of the Company exists or, to the Company&rsquo;s knowledge, is threatened or imminent.
None of the Company&rsquo;s or its Subsidiaries&rsquo; employees is a member of a union that relates to such employee&rsquo;s
relationship with the Company or such Subsidiary, and neither the Company nor any of its Subsidiaries is a party to a collective
bargaining agreement, and the Company and its Subsidiaries believe that their relationships with their employees are good. No
executive officer, to the knowledge of the Company, is in violation of any material term of any employment contract,
confidentiality, disclosure or proprietary information agreement or non-competition agreement, or any other contract or agreement or
any restrictive covenant in favor of any third party, and the continued employment of each such executive officer does not subject
the Company or any of its Subsidiaries to any liability with respect to any of the foregoing matters. Except as otherwise disclosed
in the Disclosure Package and the Prospectus, the Company and its Subsidiaries are in compliance with all applicable laws and
regulations relating to employment and employment practices, terms and conditions of employment and wages and hours, except where
the failure to be in compliance could not, individually or in the aggregate, reasonably be expected to result in a Material Adverse
Change. Except as otherwise disclosed in the Disclosure Package and the Prospectus, neither the Company or any Subsidiary, nor to
the knowledge of the Company, any director or officer of the Company, is or has within the last 10 years been the subject of any
Action involving a claim of violation of or liability under federal or state securities laws or a claim of breach of fiduciary duty.
Except as otherwise disclosed in the Disclosure Package and the Prospectus, there has not been, and to the knowledge of the Company,
there is not pending or contemplated, any investigation by the Commission involving the Company or any current or former director or
officer of the Company.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"></P>

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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify; text-indent: 0.5in">(t) <I>Intellectual
Property Rights</I>. The Company owns, possesses or licenses, and otherwise has legally enforceable rights to use all patents,
patent applications, trademarks, trade names, copyrights, domain names, licenses, approvals and trade secrets (collectively,
&ldquo;<B>Intellectual Property Rights</B>&rdquo;) reasonably necessary to conduct its business as now conducted or, otherwise, as
disclosed in the Registration Statement, the Disclosure Package and the Prospectus, except to the extent such failure to own,
possess or have other rights to use such Intellectual Property would not be expected to result in a Material Adverse Change. Except
as otherwise disclosed in the Registration Statement, the Disclosure Package and the Prospectus: (i) the Company has not received
any written notice of infringement or conflict with asserted Intellectual Property Rights of others; (ii) the Company is not a party
to or bound by any options, licenses or agreements with respect to the Intellectual Property Rights of any other person or entity
that are required to be set forth in the Registration Statement, Disclosure Package and the Prospectus and are not described in all
material respects; (iii) none of the technology employed by the Company has been obtained or is being used by the Company in
violation of any contractual obligation binding on the Company or, to the Company&rsquo;s knowledge, in violation of the rights of
any persons; and (iv) the Company is not subject to any judgment, order, writ, injunction or decree of any court or any governmental
department, commission, board, bureau, agency or instrumentality, or any arbitrator, nor has it entered into nor is it a party to
any agreement made in settlement of any pending or threatened litigation, which materially restricts or impairs its use of any
Intellectual Property Rights.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify; text-indent: 0.5in">(u) <I>All
Necessary Permits, etc</I>. Except as otherwise disclosed in the Disclosure Package and the Prospectus, the Company, each of its Subsidiaries
and its VIE, possesses such valid and current certificates, authorizations or permits issued by the applicable regulatory agencies or
bodies necessary to conduct its business, and has made all declarations and filings with, the appropriate national, regional, local or
other governmental or regulatory authorities that are necessary for the ownership or lease of their respective properties or assets or
the conduct of their respective businesses as described in the Disclosure Package and the Prospectus, except where any lack of the licenses
would not reasonably be expected to have, individually or in aggregate, a Material Adverse Effect, and has not received any notice of
proceedings relating to the revocation or modification of any such licenses and, to the knowledge of the Company, the Company has no reason
to believe that such licenses will not be renewed in the ordinary course of businesses that, if determined adversely to the Company, would
individually or in the aggregate have a Material Adverse Effect. Such licenses are valid and in full force and effect and contain no materially
burdensome restrictions or conditions not described in the Registration Statement, the Disclosure Package or the Prospectus.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify; text-indent: 0.5in">(v) <I>Title
to Properties</I>. Except as otherwise disclosed in the Disclosure Package and the Prospectus, the Company has good and marketable title
to all the properties and assets reflected as owned by it in the financial statements referred to in <U>Section 1(n)</U> above (or elsewhere
in the Disclosure Package and the Prospectus), in each case free and clear of any security interest, mortgage, lien, encumbrance, equity,
adverse claim or other defect, except such as do not materially and adversely affect the value of such property and do not materially
interfere with the use made or proposed to be made of such property by the Company. The real property, improvements, equipment, and personal
property held under lease by the Company are held under valid and enforceable leases, with such exceptions as are not material and do
not materially interfere with the use made or proposed to be made of such real property, improvements, equipment or personal property
by the Company.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify; text-indent: 0.5in">(w) <I>Tax Law
Compliance</I>. (i) Except as otherwise disclosed in the Registration Statement, the Disclosure Package and the Prospectus, the
Company and its Subsidiaries have each filed all federal, state, local and foreign income tax returns required to be filed as of the
date of this Agreement or has timely and properly filed requested extensions thereof and has paid taxes required to be paid by them
and, if due and payable, any related or similar assessment, fine or penalty levied against any of them in all material respects.
(ii) No tax deficiency has been determined adversely to the Company or any of its Subsidiaries that has had (nor does the Company
nor any of its Subsidiaries have any notice or knowledge of any tax deficiency which could reasonably be expected to be determined
adversely to the Company or its Subsidiaries and which could reasonably be expected to have) a Material Adverse Effect. (iii) The
Company has made adequate charges, accruals and reserves in the applicable financial statements referred to in <U>Section 1(n)</U>
above in respect of all federal, state, and foreign income and franchise taxes for all periods as to which the tax liability of the
Company has not been finally determined. (iv) All local and national PRC governmental tax credit, exemptions, waivers, financial
subsidies, and other local and national PRC tax relief, concessions and preferential treatment enjoyed by the Company or any of the
Subsidiaries as disclosed in the Registration Statement, the Disclosure Package and the Prospectus and the Prospectus are valid,
binding and enforceable and do not violate any laws, regulations, rules, orders, decrees, guidelines, judicial interpretations,
notices or other legislation of the PRC.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"></P>

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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify; text-indent: 0.5in">(x) <I>Company
Not an &ldquo;Investment Company.&rdquo;</I> The Company is not, and after giving effect to payment for the Offered Securities and the
application of the proceeds as contemplated under the caption &ldquo;Use of Proceeds&rdquo; in each of the Disclosure Package and the
Prospectus will not be, required to register as an &ldquo;investment company&rdquo; within the meaning of the Investment Company Act of
1940, as amended (the &ldquo;<B>Investment Company Act</B>&rdquo;).</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify; text-indent: 0.5in">(y) <I>No
Price Stabilization or Manipulation</I>. The Company has not taken and will not take, directly or indirectly, any action designed to,
or that might be reasonably expected to cause or result in, stabilization or manipulation of the price of any securities of the Company
to facilitate the sale or resale of the Offered Securities.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify; text-indent: 0.5in">(z) <I>Related
Party Transactions</I>. There are no material business relationships or related-party transactions, directly or indirectly, involving
the Company or its Subsidiaries with any related person required to be described or filed in the Registration Statement, or described
in the Disclosure Package or the Prospectus, that have not been as set forth in the Registration Statement, the Prospectus, and the Pricing
Prospectus.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify; text-indent: 0.5in">(aa) <I>Disclosure
Controls and Procedures</I>. To the extent required, the Company has established and maintains disclosure controls and procedures (as
such term is defined in Rule 13a-15(e) of the Exchange Act Regulations) designed to ensure that information required to be disclosed by
the Company in the reports it files or submits under the Exchange Act is recorded, processed, summarized, and reported, within the time
periods specified in the Commission&rsquo;s rules and forms. Except as otherwise disclosed in the Registration Statement, the Disclosure
Package and the Prospectus, the Company is not aware of (a) any significant deficiency in the design or operation of internal controls
which could adversely affect the Company&rsquo;s ability to record, process, summarize and report financial data or any material weaknesses
in internal controls or (b) any fraud, whether or not material, that involves management or other employees who have a significant role
in the Company&rsquo;s internal controls.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify; text-indent: 0.5in">(bb) <I>Company&rsquo;s
Accounting System</I>. To the extent required, the Company maintains a system of accounting controls designed to provide reasonable assurances
that (i) transactions are executed in accordance with management&rsquo;s general or specific authorization; (ii) transactions are recorded
as necessary to permit preparation of financial statements in conformity with generally accepted accounting principles and to maintain
accountability for assets; (iii) access to assets is permitted only in accordance with management&rsquo;s general or specific authorization;
and (iv) the recorded accountability for assets is compared with existing assets at reasonable intervals and appropriate action is taken
with respect to any differences.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify; text-indent: 0.5in">(cc) <I>Money
Laundering Law Compliance</I>. The operations of the Company are and have been conducted at all times in material compliance with all
applicable financial recordkeeping and reporting requirements, including those of the United States Bank Secrecy Act, as amended by Title
III of the Uniting and Strengthening America by Providing Appropriate Tools Required to Intercept and Obstruct Terrorism Act of 2001 (USA
PATRIOT Act), and the applicable anti-money laundering statutes of jurisdictions where the Company conducts business, and the rules and
regulations thereunder and any related or similar rules, regulations or guidelines, issued, administered or enforced by any competent
governmental agency (collectively, the &ldquo;<B>Anti-Money Laundering Laws</B>&rdquo;), and no action, suit or proceeding by or before
any court or governmental agency, authority or body or any arbitrator involving the Company with respect to any Anti-Money Laundering
Laws is pending or, to the knowledge of the Company, threatened.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify; text-indent: 0.5in">(dd) <I>No
Accounting Issues</I>. The Company has not received any notice, oral or written, from its Board of Directors or Audit Committee
stating that it is reviewing or investigating, and neither the Company&rsquo;s independent auditors nor its internal auditors have
recommended that the Board of Directors or Audit Committee review or investigate, (i) adding to, deleting, changing the application
of, or changing the Company&rsquo;s disclosure with respect to, any of the Company&rsquo;s material accounting policies; (ii) any
matter which could result in a restatement of the Company&rsquo;s financial statements for any annual or interim period during the
current or prior two fiscal years; or (iii) any Internal Control event.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"></P>

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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify; text-indent: 0.5in">(ee) <I>OFAC</I>.
(i) Neither the Company, any of its Subsidiaries nor, to the knowledge of the Company, any director, officer, employee or affiliate of
the Company or any Subsidiary, is an individual or entity (&ldquo;<B>Person</B>&rdquo;) that is, or is owned or controlled by a Person
that is:</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 1.25in; text-align: justify; text-indent: 0.5in">A. the
subject of any sanctions administered or enforced by the U.S. Department of Treasury&rsquo;s Office of Foreign Assets Control (&ldquo;<B>OFAC</B>&rdquo;),
the United Nations Security Council (&ldquo;<B>UNSC</B>&rdquo;), the European Union (&ldquo;<B>EU</B>&rdquo;), Her Majesty&rsquo;s Treasury
(&ldquo;<B>HMT</B>&rdquo;), or other relevant sanctions authority (collectively, &ldquo;<B>Sanctions</B>&rdquo;), nor</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 1.25in; text-align: justify; text-indent: 0.5in">B. located,
organized or resident in a country or territory that is the subject of Sanctions (including, without limitation, Burma/Myanmar, Cuba,
Iran, Libya, North Korea, Sudan and Syria).</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 1in; text-align: justify">(ii) The
Company will not, directly or indirectly, use the proceeds of the Offering, or lend, contribute or otherwise make available such proceeds
to any Subsidiary or affiliated entity, joint venture partner or other Person:</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify; margin: 0pt 0 0pt 1.5in">A. to fund or
facilitate any activities or business of or with any Person or in any country or territory that, at the time of such funding or facilitation,
is the subject of Sanctions; or</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify; margin: 0pt 0 0pt 1.5in">B. in any other
manner that will result in a violation of Sanctions by any Person (including any Person participating in the Offering, whether as underwriter,
advisor, investor or otherwise).</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify; text-indent: 0.5in">(ff) <I>Foreign
Corrupt Practices Act. </I>Neither the Company nor any of its Subsidiaries (including the VIE), nor, to the best of the Company&rsquo;s
knowledge, any director, officer, employee or affiliate of the Company, any Subsidiary or any other person acting on behalf of the Company,
has, directly or indirectly, taken any action that (i) would result in a violation by such persons of the Foreign Corrupt Practices Act
of 1977, as amended, and the rules and regulations thereunder (the &ldquo;<B>FCPA</B>&rdquo;) or otherwise subject the Company to any
damage or penalty in any civil, criminal or governmental litigation or proceeding; (ii) if done in the past, might reasonably be expected
to have and a Material Adverse Effect or (iii) if continued in the future, might reasonably be expected to materially and adversely affect
the assets, business, or operations of the Company. The foregoing includes, without limitation, giving or agreeing to give any money,
gift or similar benefit (other than legal price concessions to customers in the ordinary course of business) official or employee of any
governmental agency or instrumentality of any government (domestic or foreign) or other person who was, is, or may be in a position to
help or hinder the business of the Company (or assist it in connection with any actual or proposed transaction).</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify; text-indent: 0.5in">(gg) <I>Internal
Control and Compliance with Sarbanes-Oxley Act of 2002</I>. The Company, its Subsidiaries, and the Company&rsquo;s Board of Directors
have taken all reasonably necessary actions to ensure that, upon the effectiveness of the Registration Statement, the Company will be
in compliance with any provision applicable to it of the Sarbanes-Oxley Act of 2002 (the &ldquo;<B>Sarbanes-Oxley Act</B>&rdquo;) and
the rules and regulations promulgated in connection therewith, and all applicable rule of the Exchanges, including, without limitation,
Section 402 related to loans and Sections 302 and 906 related to certifications of the Sarbanes-Oxley Act. The Company maintains a system
of internal controls, including, but not limited to, disclosure controls and procedures, internal controls over accounting matters and
financial reporting, an internal audit function and legal and regulatory compliance controls (collectively, &ldquo;<B>Internal Controls</B>&rdquo;)
to comply with applicable laws and regulations, including, without limitation, the Securities Act, the Exchange Act, the Sarbanes-Oxley
Act, the rules and regulations of the Commission, and the rules of the listing exchanges.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify; text-indent: 0.5in">(hh) <I>Exchange
Act Filing</I>. A registration statement in respect of the Offered Securities has been filed on Form 8-A pursuant to Section 12(b)
of the Exchange Act, which registration statement complies in all material respects with the Exchange Act, and the Company has taken
no action designed to, or which to its knowledge is likely to have the effect of, terminating the registration of the Offered
Securities under the Exchange Act nor has the Company received any notification that the Commission is contemplating terminating
such registration.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"></P>

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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify; text-indent: 0.5in">(ii) <I>Earning
Statements</I>. The Company will make generally available (which includes filings pursuant to the Exchange Act made publicly through the
EDGAR system) to its security holders as soon as practicable, but in any event not later than 16 months after the end of the Company&rsquo;s
current fiscal year, an earnings statement (which need not be audited) covering a 12-month period that shall satisfy the provisions of
Section 11(a) of the Securities Act and Rule 158 of the Rules and Regulations.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify; text-indent: 0.5in">(jj) <I>Periodic
Reporting Obligations</I>. During the Prospectus Delivery Period (defined below), the Company shall file, on a timely basis, with the
Commission all reports and documents required to be filed under the Exchange Act. Additionally, the Company shall report the use of proceeds
from the issuance of the Firm Shares as may be required under Rule 463 under the Securities Act.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify; text-indent: 0.5in">(kk) <I>Forward-looking
Statements.</I> No forward-looking statement (within the meaning of Section 27A of the Securities Act and Section 21E of the Exchange
Act) contained in the Registration Statement, the Disclosure Package, the Prospectus, or shall be contain in any amendments and supplements
thereof, has been made, or will be made, without a reasonable basis, as reasonably determined by the Company in good faith at the time
such statement is made or will be made.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify; text-indent: 0.5in">(ll) <I>Foreign
Tax Compliance</I>. Except as otherwise disclosed in the Disclosure Package and the Prospectus, no transaction, stamp, capital or other
issuance, registration, transaction, transfer or withholding taxes or duties are payable in China, Hong Kong or Cayman Islands to any
PRC, Hong Kong or Cayman Islands taxing authority in connection with the issuance, sale and allotment of the Offered Securities, and the
allotment of the Offered Securities to or for the account of the Underwriters.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify; text-indent: 0.5in">(mm) <I>Compliance
with PRC Oversea Investment and Listing Rules and Regulations</I>. Except as otherwise disclosed in the Disclosure Package and the Prospectus,
the Company and its Subsidiaries have taken reasonable steps to cause each of the Company&rsquo;s principal shareholders, directors and
officers that is, or directly or indirectly controlled by, a PRC resident or citizen, to comply with any applicable rules and regulations
of relevant PRC government agencies (including but not limited to the Ministry of Commerce, the National Development and Reform Commission,
the China Securities Regulatory Commission (&ldquo;<B>CSRC</B>&rdquo;)), and the State Administration of Foreign Exchange (&ldquo;<B>SAFE</B>&rdquo;))
relating to overseas investment by PRC residents and citizens ( collectively, the &ldquo;<B>PRC Oversea Investment and Listing Rules and
Regulations</B>), including, without limitation, taking reasonable steps to require each such person that is, or is directly or indirectly
owned or controlled by, a PRC resident or citizen, to complete any registration, to timely report material changes, and other procedures
required under any applicable PRC Oversea Investment and Listing Rules and Regulations.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify; text-indent: 0.5in">(nn) <I>M&amp;A
Rules</I>. The Company is aware of and has been advised as to the content of the Rules on Mergers and Acquisitions of Domestic Enterprises
by Foreign Investors jointly promulgated by the Ministry of Commerce, the State Assets Supervision and Administration Commission, the
State Tax Administration, the State Administration of Industry and Commerce, the CSRC and SAFE on August 8, 2006 (the &ldquo;<B>M&amp;A
Rules</B>&rdquo;), in particular the relevant provisions thereof that purport to require offshore special purpose vehicles formed for
the purpose of obtaining a stock exchange listing outside of the PRC and controlled directly or indirectly by companies or natural persons
of the PRC, to obtain the approval of the CSRC prior to the listing and trading of their securities on a stock exchange located outside
of the PRC; the Company has received legal advice specifically with respect to the M&amp;A Rules from its PRC counsel and based on such
legal advice, the Company confirms with the Underwriters:</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 1in; text-align: justify">(i) Except as disclosed in the
Disclosure Materials, Registration Statement and the Prospectus, the issuance and sale of the Offered Securities, the listing and
trading of the Offered Securities on the Nasdaq Capital Market and the consummation of the transactions contemplated by this
Agreement are not and will not be, as of the date hereof or at the Closing Date or the Option Closing Date, materially affected by
the M&amp;A Rules or any official clarifications, guidance, interpretations or implementation rules in connection with or related to
the M&amp;A Rules as amended as of the date hereof (collectively, the &ldquo;<B>M&amp;A Rules and Related
Clarifications</B>&rdquo;).</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"></P>

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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 1in; text-align: justify">(ii) Except
as disclosed in the Disclosure Materials, Registration Statement and the Prospectus, as of the date hereof, the M&amp;A Rules and Related
Classifications did not and do not require the Company to obtain the approval of the CSRC prior to the issuance and sale of the Offered
Securities, the listing and trading of the Offered Securities on the Nasdaq Capital Market, or the consummation of the transactions contemplated
by this Agreement.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify; text-indent: 0.5in">(oo) <I>D&amp;O
Questionnaires</I>. To the Company&rsquo;s knowledge, all information contained in the questionnaires (the &ldquo;<B>Questionnaires</B>&rdquo;)
completed by each of the Company&rsquo;s directors and officers prior to the Offering (the &ldquo;<B>Insiders</B>&rdquo;) provided to
the Representative is true and correct in all respects and the Company has not become aware of any information which would cause the information
disclosed in the Questionnaires completed by each Insider to become inaccurate and incorrect.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify; text-indent: 0.5in">(pp) <I>Solvency</I>.
Based on the consolidated financial condition of the Company as of each Closing Date, after giving effect to the receipt by the
Company of the proceeds from the sale of the Offered Securities hereunder, the current cash flow of the Company, together with the
proceeds the Company would receive, were it to liquidate all of its assets, after taking into account all anticipated uses of the
cash, are sufficient to pay all amounts on or in respect of its liabilities when such amounts are required to be paid. The Company
does not intend to incur debts beyond its ability to pay such debts as they mature (taking into account the timing and amounts of
cash to be payable on or in respect of its debt). Except as set forth in the Registration Statement and the Prospectus, the Company
has no knowledge of any facts or circumstances which lead it to believe that it will file for reorganization or liquidation under
the bankruptcy or reorganization laws of any jurisdiction within one year from each Closing Date. The Registration Statement and the
Prospectus set forth as of the date hereof all outstanding secured and unsecured Indebtedness of the Company or any Subsidiary, or
for which the Company or any Subsidiary has commitments. For the purposes of this Agreement, &ldquo;Indebtedness&rdquo; means (x)
any liabilities for borrowed money or amounts owed in excess of $50,000 (other than trade accounts payable incurred in the ordinary
course of business), (y) all guaranties, endorsements and other contingent obligations in respect of indebtedness of others, whether
or not the same are or should be reflected in the Company&rsquo;s consolidated balance sheet (or the notes thereto), except
guaranties by endorsement of negotiable instruments for deposit or collection or similar transactions in the ordinary course of
business; and (z) the present value of any lease payments in excess of $50,000 due under leases required to be capitalized in
accordance with U.S. GAAP. Except as set forth in the Registration Statement and the Prospectus, neither the Company nor any
Subsidiary is in default with respect to any Indebtedness.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify; text-indent: 0.5in">(qq) <I>Regulation
M Compliance</I>. The Company has not, and to its knowledge no one authorized to act on its behalf has, (i) taken, directly or indirectly,
any action designed to cause or to result in the stabilization or manipulation of the price of any security of the Company to facilitate
the sale or resale of any of the Offered Securities or Underlying Shares, (ii) sold, bid for, purchased, or, paid any compensation for
soliciting purchases of, any of the Offered Securities of the Underlying Shares, or (iii) paid or agreed to pay to any Person any compensation
for soliciting another to purchase any other securities of the Company, other than, in the case of clauses (ii) and (iii), compensation
paid to the Underwriter in connection with the Offering.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify; text-indent: 0.5in">(rr) <I>EGC
Status and Testing the Waters Communications</I>. From the time of the initial confidential submission of the Registration Statement
to the Commission (or, if earlier, the first date on which the Company engaged directly or through any person authorized to act on
its behalf in any Test the Waters Communication) through the date hereof, the Company has been and is an &ldquo;emerging growth
company&rdquo;, as defined in Section 2(a) of the Act (&ldquo;<B>Emerging Growth Company</B>&rdquo;). &ldquo;Testing the Waters
Communication&rdquo; means any oral or written communication with potential investors undertaken in reliance on Section 5(d) of the
Act. The Company (i) has not alone engaged in any Testing-the-Waters Communications other than Testing-the-Waters Communications
with the consent of the Representative with entities that are qualified institutional buyers within the meaning of Rule 144A under
the Securities Act or institutions that are accredited investors within the meaning of Rule 501 under the Securities Act and (ii)
has not authorized anyone other than the Representative to engage in Testing-the-Waters Communications. The Company reconfirms that
the Representative have been authorized to act on its behalf in undertaking Testing-the-Waters Communications. The Company has not
distributed any Written Testing-the-Waters Communications (as defined below) other than those listed on <U>Schedule F </U>hereto.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"></P>

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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify; text-indent: 0.5in">(ss) <I>Margin
Securities</I>. The Company owns no &ldquo;margin securities&rdquo; as that term is defined in Regulation U of the Board of Governors
of the Federal Reserve System (the &ldquo;<B>Federal Reserve Board</B>&rdquo;), and none of the proceeds of Offering will be used, directly
or indirectly, for the purpose of purchasing or carrying any margin security, for the purpose of reducing or retiring any indebtedness
which was originally incurred to purchase or carry any margin security or for any other purpose which might cause any of the Offered Securities
or the Underwriters&rsquo; Securities to be considered a &ldquo;purpose credit&rdquo; within the meanings of Regulation T, U or X of the
Federal Reserve Board.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify; text-indent: 0.5in">(tt) <I>Insurance</I>.
The Company and each of its Subsidiaries are insured by insurers of recognized financial responsibility against such losses and risks
and in such amounts as are prudent and customary in the businesses in which they are engaged; neither the Company nor any of its Subsidiaries
has been refused any insurance coverage sought or applied for; and neither the Company nor any of its Subsidiaries has any reason to believe
that it will not be able to renew its existing insurance coverage as and when such coverage expires or to obtain similar coverage from
similar insurers as may be necessary to continue its business at a cost that would not have a Material Adverse Effect.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify; text-indent: 0.5in">(uu) <I>No Finder&rsquo;s
Fee.</I> There are no contracts, agreements, or understandings between the Company or its Subsidiaries and any other person that would
give rise to a valid claim against the Company or its Subsidiaries or any Underwriter for a brokerage commission, finder&rsquo;s fee or
other like payment in connection with this Offering, or any other arrangements, agreements, understandings, payments, or issuance with
respect to the Company, or its Subsidiaries, or any of their respective officers, directors, shareholders, partners, employees or related
parties that may affect the Underwriters&rsquo; compensation as determined by FINRA.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify; text-indent: 0.5in">(vv) <I>No FINRA
Affiliations</I>. To the Company&rsquo;s knowledge and except as disclosed to the Representative in writing, no (i) officer or director
of the Company or its subsidiaries, (ii) owner of five percent (5%) or more of any class of the Company&rsquo;s securities or (iii) owner
of any amount of the Company&rsquo;s unregistered securities acquired within the 180-day immediately prior to the date that the Registration
Statement was initially filed to the Commission, has any direct or indirect affiliation or association with any FINRA member. The Company
will advise the Representative and counsel to the Underwriters if it becomes aware that any such person described in (i) to (iii) under
this section 1(vv) is or becomes an affiliate or associated person of a FINRA member participating in the offering.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify; text-indent: 0.5in">(ww) <I>Operating
and Other Data. </I>All operating and other data pertaining to the Disclosure Package and the Prospectus are true and accurate in all
materials respects.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify; text-indent: 0.5in">(xx) <I>Third-party
Data.</I> Any statistical, industry-related and market-related data included in the Disclosure Package and the Prospectus is based on
or derived from sources that the Company reasonably and in good faith believes to be reliable and accurate, and such data agrees with
the sources from which it is derived, and the Company has obtained the written consent for the use of such data from such sources to the
extent required.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify; text-indent: 0.5in">(yy) <I>Compliance
with Environmental Laws</I>. The Company and its subsidiaries are (A) in compliance with any and all applicable foreign, federal, state
and local laws and regulations relating to the protection of human health and safety, the environment or hazardous or toxic substances
or wastes, pollutants or contaminants (&ldquo;<B>Environmental Laws</B>&rdquo;), (B) have received and are in compliance with all permits,
licenses or other approvals required of them under applicable Environmental Laws to conduct their respective businesses and (C) have not
received notice of any actual or potential liability for the investigation or remediation of any disposal or release of hazardous or toxic
substances or wastes, pollutants or contaminants, except where such non-compliance with Environmental Laws, failure to receive required
permits, licenses or other approvals, or liability would not have a Material Adverse Effect.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify; text-indent: 0.5in">(zz) <I>Compliance
with Law, Constitutive Documents and Contracts</I>. Neither the Company nor any of the Subsidiaries is (a) in breach or violation of
any provision of applicable law (including, but not limited to, any applicable law concerning information collection and user
privacy protection) or (b) in breach or violation of its respective constitutive documents, or (c) in default under (nor has any
event occurred that, with notice, lapse of time or both, would result in any breach or violation of, constitute a default under or
give the holder of any indebtedness (or a person acting on such holder&rsquo;s behalf) the right to require the repurchase,
redemption or repayment of all or a part of such indebtedness under) any agreement or other instrument that is binding upon the
Company or any of the Subsidiaries, or any judgment, order or decree of any governmental body, agency or court having jurisdiction
over the Company or any of the Subsidiaries, except in the cases of (a) and (c) above, where any such breach, violation or default
would not have a Material Adverse Effect.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"></P>

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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify; text-indent: 0.5in">(aaa) <I>No Unlawful
Influence.</I> The Company has not offered, or caused the Underwriters to offer, shares to any person or entity with the intention of
unlawfully influencing: (a) a customer or supplier of the Company or any affiliate of the Company to alter the customer&rsquo;s or supplier&rsquo;s
level or type of business with the Company or such affiliate or (b) a journalist or publication to write or publish favorable information
about the Company or any such affiliate.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify; text-indent: 0.5in">(bbb) <I>Integration</I>.
Neither the Company, nor any of its affiliates, nor any person acting on its or their behalf has, directly or indirectly, made any offers
or sales of any security or solicited any offers to buy any security, under circumstances that would cause the Offering to be integrated
with prior offerings by the Company for purposes of the Securities Act that would require the registration of any such securities under
the Securities Act.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify; text-indent: 0.5in">(ccc) <I>Representation
of Officers</I>. Any certificate signed by an officer of the Company and delivered to the Representative or to counsel for the Representative
shall be deemed to be a representation and warranty by the Company to the Underwriters as to the matters set forth therein. The Company
acknowledges that the Underwriters and, for purposes of the opinions to be delivered pursuant to Section 6 hereof, counsel to the Company,
will rely upon the accuracy and truthfulness of the foregoing representations and hereby consents to such reliance.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify">SECTION 2. <I>Firm Shares; Additional
Shares and Representative&rsquo;s Warrant</I>.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify; text-indent: 0.5in">(a) <I>Purchase
of Firm Shares</I>. Based on the representations and warranties herein contained, but subject to the terms and conditions herein set forth,
the Company agrees to issue and sell to the Underwriters an aggregate of 1,000,000 Ordinary Shares (the &ldquo;<B>Firm Shares</B>&rdquo;)
at a purchase price (net of discounts) of $8.00 per Share. The Underwriters agree to purchase from the Company the Firm Shares in such
amounts as set forth opposite their respective names on <U>Schedule A</U> attached hereto and made a part hereof.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify; text-indent: 0.5in">(b) <I>Delivery
of and Payment for Firm Shares</I>. Delivery of and payment for the Firm Shares shall be made at 10:00 A.M., Eastern time, on the third
(3<SUP>rd</SUP>) business day following the Applicable Time, or at such time as shall be agreed upon by the Representative and the Company,
at a place (including remotely by facsimile or other electronic transmission) as shall be agreed upon by the Representative and the Company.
The hour and date of delivery of and payment for the Firm Shares is called the &ldquo;<B>Closing Date</B>.&rdquo; The closing of the payment
of the purchase price for, and delivery of certificates representing the Firm Shares, is referred to herein as the &ldquo;<B>Closing</B>.&rdquo;
Payment for the Firm Shares shall be made on the Closing Date by wire transfer in Federal (same day) funds upon delivery to the Underwriters
of certificates (in form and substance reasonably satisfactory to the Underwriters) representing the Firm Shares (or if uncertificated
through the full fast transfer facilities of the Depository Trust Company (the &ldquo;<B>DTC</B>&rdquo;)) for the account of the Underwriters.
The Firm Shares shall be registered in such names and in such denominations as the Underwriters may request in writing at least two (2)
business days prior to the Closing Date. If certificated, the Company will permit the Underwriters to examine and package the Firm Shares
for delivery at least one full business day prior to the Closing Date. The Company shall not be obligated to sell or deliver the Firm
Shares except upon tender of payment by the Underwriters for all the Firm Shares.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify; text-indent: 0.5in">(c) <I>Additional
Shares</I>. The Company hereby grants to the Underwriters an option (the &ldquo;<B>Over-allotment Option</B>&rdquo;) to purchase up to
an additional 150,000 Ordinary Shares (the &ldquo;<B>Additional Shares</B>&rdquo;), in each case solely for the purpose of covering over-allotments
of such securities, if any. The Over-allotment Option is, at the Underwriters&rsquo; sole discretion, for Additional Shares.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify; text-indent: 0.5in">&nbsp;</P>


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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify; text-indent: 0.5in">(d) <I>Exercise
of Over-allotment Option</I>. The Over-allotment Option granted pursuant to Section 2(c) hereof may be exercised by the Representative
no later than forty five (45) days after the Effective Date. The purchase price to be paid per Additional Shares shall be equal to the
price per Firm Share in Section 2(a). The Underwriters shall not be under any obligation to purchase any Additional Shares prior to the
exercise of the Over-allotment Option. . The Over-allotment Option granted hereby may only be exercised by a formal written notice signed
by authorized signature of the Representative setting forth the number of Additional Shares to be purchased and the date and time for
delivery of and payment for the Additional Shares (the &ldquo;Exercise Notice&rdquo;). Any oral notice or email notice to the Company
from the Representative shall be confirmed by the Exercise Notice via overnight mail or facsimile or other electronic transmission. The
date and time for delivery of and payment for the Additional Shares (the &ldquo;Option Closing Date&rdquo;), shall not be later than five
(5) full Business Days after the date of the notice or such other time as shall be agreed upon by the Company and the Underwriters, at
the offices of the Representative&rsquo;s counsel at such other place (including remotely by facsimile or other electronic transmission)
as shall be agreed upon by the Company and the Underwriters. If such delivery and payment for the Additional Shares does not occur on
the Closing Date, the Option Closing Date will be as set forth in the notice. Upon exercise of the Over-allotment Option with respect
to all or any portion of the Additional Shares, subject to the terms and conditions set forth herein, (i) the Company shall become obligated
to sell to the Underwriters the number of Additional Shares specified in such notice and (ii) the Underwriters shall purchase that portion
of the total number of Additional Shares.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify; text-indent: 0.5in">(e) <I>Delivery
and Payment of Additional Shares</I>. Payment for the Additional Shares shall be made on the Option Closing Date by wire transfer in Federal
(same day) funds, upon delivery to the Underwriters of certificates (in form and substance satisfactory to the Underwriters) representing
the Additional Shares (or through the facilities of DTC) for the account of the Underwriters. The Additional Shares shall be registered
in such name or names and in such authorized denominations as the Underwriters may request in writing at least two (2) full Business Days
prior to the Option Closing Date. The Company shall not be obligated to sell or deliver the Additional Shares except upon tender of payment
by the Underwriters for applicable Additional Shares. The Option Closing Date may be simultaneous with, but not earlier than, the Closing
Date; and in the event that such time and date are simultaneous with the Closing Date, the term &ldquo;Closing Date&rdquo; shall refer
to the time and date of delivery of the Firm Shares and Additional Shares.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify; text-indent: 0.5in">(f) <I>Underwriter&rsquo;s
Commission</I>. In consideration of the services to be provided for hereunder, the Company shall pay to the Underwriters commission equals
seven and half percent (7.5%) of the gross proceeds.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify; text-indent: 0.5in">(g) <I>Representative&rsquo;s
Warrant</I>. The Company hereby agrees to issue to the Representative on the applicable Closing Date as compensation, warrants, substantially
in the form of Exhibit B attached hereto, to purchase such number of Ordinary Shares equal to three (3%) of the Offering (the &ldquo;<B>Representative&rsquo;s
Warrant</B>&rdquo;). The Representative&rsquo;s Warrant shall be exercisable, in whole or in part, at any time on or after September 27,
2023, the date that is six (6) months after the commencement of sales under the Registration Statement (the &ldquo;<B>Initial Exercise
Date</B>&rdquo;) and on or prior to 5:00 p.m. (Eastern Time) on March 27, 2028, the date that is five (5) years after the commencement
of sales under the Registration Statement (the &ldquo;<B>Termination Date</B>&rdquo;) but not thereafter, at an initial exercise price
of $10.40 per share, which is equal to one hundred thirty percent (130%) of the initial public offering price of a Firm Share.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 32.5pt">SECTION 3. <I>Covenants of the Company</I>.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 32.5pt">The Company also covenants and agrees with each of the Underwriters
as follows:</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify; text-indent: 0.5in">(a) <I>Underwriter&rsquo;s
Review of Proposed Amendments and Supplements</I>. During the period beginning at the Applicable Time and ending on the later of the Closing
Date or such date as, in the opinion of counsel for the Underwriters, the Prospectus is no longer required by law to be delivered in connection
with sales by the Underwriters or selected dealers, including under circumstances where such requirement may be satisfied pursuant to
Rule 172 under the Securities Act (the &ldquo;<B>Prospectus Delivery Period</B>&rdquo;), prior to amending or supplementing the Registration
Statement or the Prospectus, including any amendment or supplement through incorporation by reference of any report filed under the Exchange
Act, the Company shall furnish to the Underwriters for review a copy of each such proposed amendment or supplement, and the Company shall
not file any such proposed amendment or supplement to which the Underwriters reasonably objects.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify; text-indent: 0.5in">&nbsp;</P>


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    <!-- Field: /Page -->

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify; text-indent: 0.5in">(b) <I>Securities
Act Compliance</I>. After the date of this Agreement, during the Prospectus Delivery Period, the Company shall promptly advise the Underwriters
in writing (i) of the receipt of any comments of, or requests for additional or supplemental information from, the Commission, (ii) of
the time and date of any filing of any post-effective amendment to the Registration Statement or any amendment or supplement to the Pricing
Prospectus or the Prospectus, (iii) of the time and date that any post-effective amendment to the Registration Statement becomes effective
and (iv) of the issuance by the Commission of any stop order suspending the effectiveness of the Registration Statement or any post-effective
amendment thereto or of any order or notice preventing or suspending the use of the Registration Statement, the Pricing Prospectus or
the Prospectus, or of any proceedings to remove, suspend or terminate from listing or quotation the Offered Securities from any securities
exchange upon which they are listed for trading or included or designated for quotation, or of the threatening or initiation of any proceedings
for any of such purposes. If the Commission shall enter any such stop order or order or notice of prevention or suspension at any time,
the Company will use its best efforts to obtain the lifting of such order at the earliest possible moment or will file a new registration
statement and use its best efforts to have such new registration statement declared effective as soon as practicable. Additionally, the
Company agrees that it shall comply with the provisions of Rules 424(b) and 430A, as applicable, under the Securities Act, including with
respect to the timely filing of documents thereunder and will confirm that any filings made by the Company under such Rule 424(b) were
received in a timely manner by the Commission.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify; text-indent: 0.5in">(c) <I>Exchange
Act Compliance</I>. During the Prospectus Delivery Period, to the extent the Company becomes subject to reporting obligation under the
Exchange Act, the Company will file all documents required to be filed with the Commission pursuant to Sections 13, 14 or 15 of the Exchange
Act in the manner and within the time periods required by the Exchange Act.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify; text-indent: 0.5in">(d) <I>Amendments
and Supplements to the Registration Statement, Prospectus and Other Securities Act Matters</I>. If, during the Prospectus Delivery Period,
any event or development shall occur or condition exist as a result of which the Disclosure Package or the Prospectus as then amended
or supplemented would include any untrue statement of a material fact or omit to state any material fact necessary in order to make the
statements therein in the light of the circumstances under which they were made, as the case may be, not misleading, or if it shall be
necessary to amend or supplement the Disclosure Package or the Prospectus, in order to make the statements therein, in the light of the
circumstances under which they were made, as the case may be, not misleading, or if in the opinion of the Underwriters it is otherwise
necessary to amend or supplement the Registration Statement, the Disclosure Package or the Prospectus, or to file a new registration statement
containing the Prospectus, in order to comply with law, including in connection with the delivery of the Prospectus, the Company agrees
to (i) notify the Underwriters of any such event or condition (unless such event or condition was previously brought to the Company&rsquo;s
attention by the Underwriters during the Prospectus Delivery Period) and (ii) promptly prepare (subject to <U>Section 3(a)</U> and <U>Section
3(e)</U> hereof), file with the Commission (and use its best efforts to have any amendment to the Registration Statement or any new registration
statement to be declared effective) and furnish at its own expense to the Underwriters and to dealers, amendments or supplements to the
Registration Statement, the Disclosure Package or the Prospectus, or any new registration statement, necessary in order to make the statements
in the Disclosure Package or the Prospectus as so amended or supplemented, in the light of the circumstances under which they were made,
as the case may be, not misleading or so that the Registration Statement, the Disclosure Package or the Prospectus, as amended or supplemented,
will comply with law.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify; text-indent: 0.5in">(e) <I>Permitted
Free Writing Prospectuses</I>. The Company represents that it has not made, and agrees that, unless it obtains the prior written
consent of the Underwriters, it will not make, any offer relating to the Offered Securities that would constitute an Issuer Free
Writing Prospectus or that would otherwise constitute a &ldquo;<B>free writing prospectus</B>&rdquo; (as defined in Rule 405 under
the Securities Act) required to be filed by the Company with the Commission or retained by the Company under Rule 433 under the
Securities Act; provided that the prior written consent of the Underwriters hereto shall be deemed to have been given in respect of
each free writing prospectuses listed on <U>Schedule&nbsp;B</U> hereto. Any such free writing prospectus consented to by the Underwriters
is hereinafter referred to as a &ldquo;<B>Permitted Free Writing Prospectus</B>.&rdquo; The Company agrees that (i) it has treated
and will treat, as the case may be, each Permitted Free Writing Prospectus as an Issuer Free Writing Prospectus, and (ii) has
complied and will comply, as the case may be, with the requirements of Rules 164 and 433 under the Securities Act applicable to any
Permitted Free Writing Prospectus, including in respect of timely filing with the Commission, legending and record keeping.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"></P>

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    <!-- Field: /Page -->

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify; text-indent: 0.5in">(f) <I>Copies
of any Amendments and Supplements to the Prospectus</I>. The Company agrees to furnish the Underwriters, without charge, during the Prospectus
Delivery Period, as many copies of each of the preliminary prospectuses, the Prospectus and the Disclosure Package and any amendments
and supplements thereto (including any documents incorporated or deemed incorporated by reference therein) as the Underwriters may reasonably
request.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify; text-indent: 0.5in">(g) <I>Use
of Proceeds</I>. The Company shall apply the net proceeds from the sale of the Offered Securities sold by it substantially in the manner
described under the caption &ldquo;Use of Proceeds&rdquo; in the Disclosure Package and the Prospectus.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify; text-indent: 0.5in">(h) <I>Transfer
Agent</I>. The Company shall engage and maintain, at its expense, a registrar and transfer agent for the Offered Securities.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify; text-indent: 0.5in">(i) <I>Internal
Controls</I>. The Company will maintain a system of internal accounting controls designed to provide reasonable assurances that: (i)
transactions are executed in accordance with management&rsquo;s general or specific authorization; (ii) transactions are recorded as
necessary in order to permit preparation of financial statements in accordance with U.S. GAAP and to maintain accountability for assets;
(iii) access to assets is permitted only in accordance with management&rsquo;s general or specific authorization; and (iv) the recorded
accountability for assets is compared with existing assets at reasonable intervals and appropriate action is taken with respect to any
differences. The internal controls, upon consummation of the Offering, will be overseen by the audit committee of the Company&rsquo;s
board of directors in accordance with the rules of the Nasdaq Stock Market (&ldquo;<B>Nasdaq</B>&rdquo;).</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify; text-indent: 0.5in">(j) <I>Exchange
Listing</I>. The Ordinary Shares have been duly authorized for listing on the Nasdaq Capital Market, subject to official notice of issuance.
Upon consummation of the Offering, the Company will be in material compliance with the provisions of the rules and regulations promulgated
by Nasdaq and has no reason to believe that it will not in the foreseeable future continue to be, in compliance with all such listing
and maintenance requirements (to the extent applicable to the Company as of the date hereof or the Closing Date; and subject to all exemptions
and exceptions from the requirements thereof as are set forth therein, to the extent applicable to the Company). Without limiting the
generality of the foregoing and subject to the qualifications above: (i) all members of the Company&rsquo;s board of directors who are
required to be &ldquo;independent&rdquo; (as that term is defined under applicable laws, rules and regulations), including, without limitation,
all members of each of the audit committee, compensation committee and nominating and corporate governance committee of the Company&rsquo;s
board of directors, meet the qualifications of independence as set forth under such laws, rules and regulations, (ii) the audit committee
of the Company&rsquo;s board of directors has at least one member who is an &ldquo;audit committee financial expert&rdquo; (as that term
is defined under such laws, rules and regulations), and (iii) that, based on discussions with Nasdaq, the Company meets all requirements
for listing on the Nasdaq Capital Market.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify; text-indent: 0.5in">(k) <I>Absence
of Further Requirements. </I>No consent, approval, authorization, or order of, or filing or registration with, any person (including any
governmental or regulatory agency or body or any court) is required to be obtained or made by the Company for the consummation of the
transactions contemplated by this Agreement or the in connection with the offering, issuance and sale of the Offered Securities, except
such as have been obtained, or made on or prior to the Closing Date, and are, or on the Closing Date will be, in full force and effect,
including (i) under applicable blue sky laws in any jurisdiction in which the Offered Securities are offered and sold and (ii) under the
rules and regulations of the FINRA<I>.</I> No authorization, consent, approval, license, qualification or order of, or filing or registration
with any person (including any governmental agency or body or any court) in any foreign jurisdiction is required for the consummation
of the transactions contemplated by this Agreement in connection with the offering, issuance and sale of the Directed Shares under the
laws and regulations of such jurisdiction except such as have been obtained or made.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify; text-indent: 0.5in">(l) <I>Future
Reports to the Underwriters. </I>For one year after the date of this Agreement, the Company will furnish, if not otherwise available
on EDGAR, to the Representative pursuant to the addresses and contacts provided in Section 13 of this Agreement: (i) as soon as
practicable after the end of each fiscal year, copies of the Annual Report of the Company containing the balance sheet of the
Company as of the close of such fiscal year and statements of income, shareholders&rsquo; equity and cash flows for the year then
ended and the opinion thereon of the Company&rsquo;s independent public or certified public accountants; (ii) as soon as practicable
after the filing thereof, copies of each proxy statement, Annual Report on Form 20-F, interim financial statements using a Form 6-K
or other report filed by the Company with the Commission; and (iii) as soon as available, copies of any report or communication of
the Company mailed generally to holders of its shares.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"></P>

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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify; text-indent: 0.5in">(m) <I>No
Manipulation of Price</I>. The Company will not take, directly or indirectly, any action designed to cause or result in, or that has constituted
or might reasonably be expected to constitute, the stabilization or manipulation of the price of any securities of the Company.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify; text-indent: 0.5in">(n) <I>Existing
Lock-Up Agreements</I>. Except as described in the Registration Statement, the Disclosure Package and the Prospectus, there are no existing
agreements between the Company and its shareholders that prohibit the sale, transfer, assignment, pledge, or hypothecation of any of the
Company&rsquo;s Ordinary Shares. The Company will direct the transfer agent to place stop transfer restrictions upon the Ordinary Shares
of the Company that are bound by such &ldquo;lock-up&rdquo; agreements for the duration of the periods contemplated therein.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-left: 1in; margin-top: 0pt; margin-bottom: 0pt"> (o) <I>Company Lock-Up.</I></P>



<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><I>&nbsp;</I></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 1in; text-align: justify; text-indent: 0.5in">(i) The
Company will not, without the prior written consent of the Representative, from the date of execution of this Agreement and continuing
for a period of one hundred eighty (180) days after the date of the closing of the offering of the Ordinary Shares (the &ldquo;<B>Lock-Up
Period</B>&rdquo;), (i) offer, pledge, announce the intention to sell, sell, contract to sell, sell any option or contract to purchase,
purchase any option or contract to sell, grant any option, right or warrant to purchase or otherwise transfer or dispose of, directly
or indirectly, or file with the Commission a registration statement under the Securities Act relating to, any Ordinary Share or any securities
convertible into or exercisable or exchangeable for Ordinary Shares, or (ii) enter into any swap or other agreement that transfers, in
whole or in part, any of the economic consequences of ownership of the Ordinary Shares or any such other securities, whether any such
transaction described in clause (i) or (ii) above is to be settled by delivery of Ordinary Shares or such other securities, in cash or
otherwise, except to the Underwriters pursuant to this Agreement. The Company agrees not to accelerate the vesting of any option or warrant
or the lapse of any repurchase right prior to the expiration of the Lock-Up Period.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 1in; text-align: justify; text-indent: 0.5in">(ii) The restrictions
contained in <U>Section 3(o)(i)</U> hereof shall not apply to: (i) the Offered Securities to be sold hereunder, (ii) the issuance by the
Company of Ordinary Shares upon the exercise of a stock option or warrant or the conversion of a security outstanding on the date hereof
and disclosed in the Registration Statement, the Disclosure Package or the Prospectus, (iii) the issuance by the Company, or the filing
by the Company of a Registration Statement related thereto, of stock options or shares of the Company under any equity compensation plan
of the Company and (iv) securities issued pursuant to acquisitions or strategic transactions approved by a majority of the disinterested
directors of the Company, provided that such securities are issued as &ldquo;restricted securities&rdquo; (as defined in Rule 144) and
carry no registration rights that require or permit the filing of any registration statement in connection therewith during the Lock-Up
Period and provided that any such issuance shall only be to a Person (or to the equity holders of a Person) which is, itself or through
its subsidiaries, an operating company or an owner of an asset in a business synergistic with the business of the Company and shall provide
to the Company additional benefits in addition to the investment of funds, but shall not include a transaction in which the Company is
issuing securities primarily for the purpose of raising capital.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify; text-indent: 0.5in">(p) <I>Right
of First Refusal</I>. If, for the period beginning on the closing of the Offering and ending three (3) years after the commencement
of sale in the Offering (the &ldquo;ROFRTerm&rdquo;), the Company or any of its subsidiaries (a) decides to finance or refinance any
indebtedness, the Representative (or any affiliate designated by the Representative) shall have the right to act as sole
book-runner, sole manager, sole placement agent or sole agent with respect to such financing or refinancing; or (b) decides to raise
funds by means of a public offering (including at-the-market facility) or a private placement or any other capital raising financing
of equity, equity- linked or debt securities, the Representative (or any affiliate designated by the Representative) shall have the
right to act as sole book-running manager, sole underwriter or sole placement agent for such financing. If the Representative or one
of its affiliates decides to accept any such engagement, the agreement governing such engagement (each, a &ldquo;<B>Subsequent
Transaction Agreement</B>&rdquo;) will contain, among other things, provisions for customary fees for transactions of similar size
and nature, but in no event will the fees be less than those outlined herein, and the provisions of this Agreement, including
indemnification, which are appropriate to such a transaction. Notwithstanding the foregoing, the decision to accept the
Company&rsquo;s engagement under this section shall be made by the Representative or one of its affiliates, by a written notice to
the Company, within ten (10) days of the receipt of the Company&rsquo;s notification of its financing needs. The
Representative&rsquo;s failure to exercise its preferential right with respect to any particular proposal shall not affect its
preferential rights relative to future proposals during the ROFR Term.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"></P>

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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0pt; text-align: justify; text-indent: 0.5in">SECTION 4. <I>Payment
of Fees and Expenses</I>. The Company will pay the Underwriters a non-accountable expense allowance of one percent (1%) of the gross proceeds
from the Offering upon the Closing of the Offering. Whether or not the transactions contemplated in this Agreement are consummated or
this Agreement is terminated, the Company agrees to pay reasonable and actual fees and expenses incurred in connection with the transactions
contemplated hereby, including without limitation to, (i) all expenses incidental to the issuance and delivery of the Offered Securities
(including all printing and engraving costs, if any), (ii) all fees and expenses of the clearing firm, registrar and transfer agent of
the Offered Securities, (iii) all necessary issue, transfer and other stamp taxes in connection with the Offering, (iv) all fees and expenses
of the Company&rsquo;s counsel, independent public or certified public accountants and other advisors, (v) all costs and expenses incurred
in connection with the preparation, printing, filing, shipping and distribution of the Registration Statement (including financial statements,
exhibits, schedules, consents and certificates of experts), each Issuer Free Writing Prospectus, each preliminary prospectus and the Prospectus,
and all amendments and supplements thereto, and this Agreement, and (vi) all filing fees, attorneys&rsquo; fees and expenses incurred
by the Company in connection with qualifying or registering (or obtaining exemptions from the qualification or registration of) all or
any part of the Offered Securities for offer and sale under the state securities or blue sky laws.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0pt; text-align: justify; text-indent: 0.5in">The Company will
also reimburse the Representative&rsquo;s accountable expenses, promptly upon receipt of an invoice therefor, for out-of-pocket costs
and expenses, in total up to one hundred and ninety thousand dollars ($190,000), including, but not limited to, (A) fees of legal counsel
incurred by the Representative in connection with the offering; (B) all third party due diligence include the cost of any background checks;
(C) reasonable roadshow expenses;. The Company has advanced one hundred thousand dollars ($100,000) to the Representative to partially
cover its out-of-pocket accountable expenses. The advances will be returned to the Company to the extent such out- of-pocket accountable
expenses are not actually incurred or are less than the advances in accordance with FINRA Rule 5110(g)(4).</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0pt; text-align: justify; text-indent: 0.5in">SECTION 5. <I>Taxes</I>.
<I>Deductions and Withholding from Payments</I>. All sums payable by the Company under this Agreement shall be paid free and clear of
and without deductions or withholdings of any present or future taxes, duties, or other amounts.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0pt; text-align: justify; text-indent: 0.5in">SECTION 6. <I>Conditions
of the Obligations of the Underwriters</I>. The obligations of the Underwriters to purchase the Offered Securities as provided herein
on the Closing Date or the Option Closing Date shall be subject to (1) the accuracy of the representations and warranties on the part
of the Company set forth in <U>Section 1</U> hereof as of the date hereof and as of the Closing Date or the Option Closing Date as though
then made; (2) the timely performance by the Company of its covenants and other obligations hereunder; (3) no objections from FINRA as
to the amount of compensation allowable or payable to the Underwriters as described in the Registration Statement; and (4) each of the
following additional conditions:</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify; text-indent: 0.5in">(a) <I>Accountant&rsquo;s
Comfort Letter</I>. On the date hereof, the Representative shall have received from the Accountant, a letter dated the date hereof addressed
to the Representative, in form and substance satisfactory to the Representative, containing statements and information of the type ordinarily
included in accountants&rsquo; &ldquo;comfort letters&rdquo; to Representative, delivered according to Statement of Auditing Standards
No. 72 (or any successor bulletin), with respect to the audited and unaudited financial statements and certain financial information contained
in the Registration Statement and the Prospectus.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify; text-indent: 0.5in">&nbsp;</P>


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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify; text-indent: 0.5in">(b) <I>Effectiveness
of Registration Statement; Compliance with Registration Requirements; No Stop Order</I>. During the period from and after the execution
of this Agreement to and including the Closing Date or the Option Closing Date, as applicable:</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 1in; text-align: justify; text-indent: 0.5in">(i) the
Company shall have filed the Prospectus with the Commission (including the information required by Rule 430A under the Securities Act)
in the manner and within the period required by Rule 424(b) under the Securities Act; or the Company shall have filed a post-effective
amendment to the Registration Statement containing the information required by such Rule 430A, and such post-effective amendment shall
have become effective; and</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 1in; text-align: justify; text-indent: 0.5in">(ii) no
stop order suspending the effectiveness of the Registration Statement, or any post-effective amendment to the Registration Statement,
shall be in effect and no proceedings for such purpose shall have been instituted or threatened by the Commission.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify; text-indent: 0.5in">(c) <I>No
Material Adverse Change</I>. For the period from and after the date of this Agreement to and including the Closing Date or the Option
Closing Date, as applicable, in the reasonable judgment of the Representative there shall not have occurred any Material Adverse Change.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify; text-indent: 0.5in">(d) <I>Officers&rsquo;
Certificate.</I> On the Closing Date and/or the Option Closing Date, the Representative shall have received a written certificate executed
by the Chief Executive Officer and the Chief Financial Officer of the Company, dated as of such date, to the effect that the signers of
such certificate have reviewed the Registration Statement, the Disclosure Package and the Prospectus and any amendment or supplement thereto,
each Issuer Free Writing Prospectus and this Agreement, to the effect that, to the knowledge of such individual:</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 1in; text-align: justify; text-indent: 0.5in">(i) The
representations and warranties of the Company in this Agreement are true and correct, as if made on and as of such Closing Date, and the
Company has complied with all the agreements and satisfied all the conditions on its part to be performed or satisfied at or prior to
such Closing Date;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 1in; text-align: justify; text-indent: 0.5in">(ii) No
stop order suspending the effectiveness of the Registration Statement or the use of the Prospectus has been issued and no proceedings
for that purpose have been instituted or are pending or, to the Company&rsquo;s knowledge, threatened under the Securities Act; no order
having the effect of ceasing or suspending the distribution of the Offered Securities or any other securities of the Company has been
issued by any securities commission, securities regulatory authority or stock exchange in the United States and no proceedings for that
purpose have been instituted or are pending or, to the knowledge of the Company, contemplated by any securities commission, securities
regulatory authority or stock exchange in the United States; and</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 1in; text-align: justify; text-indent: 0.5in">(iii) Subsequent
to the respective dates as of which information is given in the Registration Statement and the Prospectus, there has not been: (a) any
Material Adverse Change; (b) any transaction that is material to the Company and the Subsidiaries taken as a whole, except transactions
entered into in the ordinary course of business; (c) any obligation, direct or contingent, that is material to the Company and the Subsidiaries
taken as a whole, incurred by the Company or any Subsidiary, except obligations incurred in the ordinary course of business; (d) any material
change in the share capital (except changes thereto resulting from the exercise of outstanding options or warrants or conversion of outstanding
indebtedness into Ordinary Shares of the Company) or outstanding indebtedness of the Company or any Subsidiary (except for the conversion
of such indebtedness into Ordinary Shares of the Company); (e) any dividend or distribution of any kind declared, paid or made on Ordinary
Shares of the Company; or (f) any loss or damage (whether or not insured) to the property of the Company or any Subsidiary which has been
sustained or will have been sustained which has a Material Adverse Effect.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify; text-indent: 0.5in">(e) <I>Secretary&rsquo;s
Certificate</I>. On the Closing Date and/or the Option Closing Date, the Representative shall have received a certificate of the
Company signed by the Secretary of the Company, dated such Closing Date, certifying: (i) that the Company&rsquo;s memorandum and
articles of association attached to such certificate is true and complete, has not been modified and is in full force and effect;
(ii) that the resolutions of the Company&rsquo;s board of directors relating to the Offering attached to such certificate are in
full force and effect and have not been modified; and (iii) the good standing of the Company. The documents referred to in such
certificate shall be attached to such certificate.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"></P>

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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify; text-indent: 0.5in">(f)&nbsp;<I>Bring-down
Comfort Letter</I>. On the Closing Date and/or the Option Closing Date, the Representative shall have received from the Accountant, a
letter dated such date, in form and substance satisfactory to the Representative, to the effect that the Accountant reaffirms the statements
made in the letter furnished by it pursuant to subsection (a) of this <U>Section 6</U>, except that the specified date referred to therein
for the carrying out of procedures shall be no more than three business days prior to the Closing Date and/or the Option Closing Date.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify; text-indent: 0.5in">(g)&nbsp;<I>Lock-Up
Agreement from Certain Securityholders of the Company</I>. On or prior to the date hereof, the Company shall have furnished to the Representative
an agreement substantially in the form of <U>Exhibit A</U> hereto from each of the Company&rsquo;s officers, directors, security holders
of 5% or more of the Company&rsquo;s Ordinary Shares or securities convertible into or exercisable for Ordinary Share prior to the Offering
listed on <U>Schedule D</U> hereto.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 32.5pt; text-align: justify; text-indent: 24.45pt">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify; text-indent: 0.5in">(h)&nbsp;<I>Exchange
Listing</I>. The Offered Securities to be delivered on the Closing Date and/or the Option Closing Date shall have been approved for listing
on the Nasdaq Capital Market, subject to official notice of issuance.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify; text-indent: 0.5in">(i)&nbsp;<I>Company
Counsel Opinions</I>. On the Closing Date and/or the Option Closing Date, the Representative shall have received</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%"><TR STYLE="vertical-align: top; text-align: justify">
<TD STYLE="width: 1.25in"></TD><TD STYLE="width: 0.25in; text-align: left"><FONT STYLE="font-size: 10pt">(i)</FONT></TD><TD STYLE="text-align: justify">the opinion of Hunter Taubman Fischer &amp; Li LLC, counsel
to the Company, in form and substance reasonably satisfactory to the Representative including negative assurance language; and</TD>
</TR></TABLE>


<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%"><TR STYLE="vertical-align: top; text-align: justify">
<TD STYLE="width: 1.25in"></TD><TD STYLE="width: 0.25in; text-align: left"><FONT STYLE="font-size: 10pt">(ii)</FONT></TD><TD STYLE="text-align: justify">the opinion of Beijing Dacheng Law office, LLP (Shanghai), PRC
counsel to the Company, in form and substance reasonably satisfactory to the Representative.</TD>
</TR></TABLE>


<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%"><TR STYLE="vertical-align: top; text-align: justify">
<TD STYLE="width: 1.25in"></TD><TD STYLE="width: 0.25in; text-align: left"><FONT STYLE="font-size: 10pt">(iii)</FONT></TD><TD STYLE="text-align: justify">the opinion of Maples and Calder (Hong Kong) LLP, Cayman Islands
legal counsel to the Company.</TD>
</TR></TABLE>


<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify; text-indent: 0.5in">The Underwriters
shall rely on the opinions of Maples and Calder (Hong Kong) LLP, filed as Exhibit 5.1 to the Registration Statement, as to the due incorporation,
validity of the Offered Securities and the Underwriters&rsquo; Securities and due authorization, execution, and delivery of the Agreement.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify; text-indent: 0.5in">(j)&nbsp;<I>Underwriter
Counsel&rsquo;s Negative Assurance Letter</I>. On the Closing Date, the Representative shall have received a negative assurance letter
in form and substance reasonably satisfactory to the Representative; and</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify; text-indent: 0.5in">(k)&nbsp;<I>Additional
Documents</I>. On or before the Closing Date or the Option Closing Date, as applicable, the Representative and counsel for the Representative
shall have received such information, documents and opinions as they may reasonably require for the purposes of enabling them to pass
upon the issuance and sale of the Offered Securities and the Underwriters&rsquo; Securities as contemplated herein, or in order to evidence
the accuracy of any of the representations and warranties, or the satisfaction of any of the conditions or agreements, herein contained.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify; text-indent: 0.5in">If any condition
specified in this <U>Section 6</U> is not satisfied when and as required to be satisfied, this Agreement may be terminated by the Representative
by written notice to the Company at any time on or prior to the Closing Date or the Option Closing Date, as applicable, which termination
shall be without liability on the part of any party to any other party, except that <U>Section 4</U> (with respect to the reimbursement
of out-of- pocket accountable, bona fide expenses actually incurred by the Representative) and <U>Section 8</U> shall at all times be
effective and shall survive such termination.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify; text-indent: 0.5in">&nbsp;</P>


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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify; text-indent: 0.5in">SECTION 7. <I>Effectiveness
of this Agreement</I>. This Agreement shall not become effective until the later of (i) the execution of this Agreement by the parties
hereto and (ii) notification (including by way of oral notification from the reviewer at the Commission) by the Commission to the Company
of the effectiveness of the Registration Statement under the Securities Act.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify; text-indent: 0.5in">SECTION 8. <I>Indemnification</I>.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify; text-indent: 0.5in">(a)&nbsp;<I>Indemnification
by the Company</I>. The Company shall indemnify and hold harmless the Underwriters, their respective affiliates and each of their respective
directors, officers, members, employees and agents and each person, if any, who controls such Underwriters within the meaning of Section
15 of the Securities Act or Section 20 of the Exchange Act (collectively, the &ldquo;<B>Underwriter Indemnified Parties</B>,&rdquo; and
each a &ldquo;<B>Underwriter Indemnified Party</B>&rdquo;) from and against any losses, claims, damages or liabilities (including in settlement
of any litigation if such settlement is effected with the prior written consent of the Company) arising out of (i) an untrue statement
or alleged untrue statement of a material fact contained in the Registration Statement, including the information deemed to be a part
of the Registration Statement at the time of effectiveness and at any subsequent time pursuant to Rules 430A and 430B of the Securities
Act Regulations, or arise out of or are based upon the omission from the Registration Statement, or alleged omission to state therein,
a material fact required to be stated therein or necessary to make the statements therein, in light of the circumstances under which they
were made, not misleading; or (ii) an untrue statement or alleged untrue statement of a material fact contained in the Prospectus, or
any amendment or supplement thereto, or in any other materials used in connection with the Offering, or arise out of or are based upon
the omission or alleged omission to state therein a material fact required to be stated therein or necessary to make the statements therein,
in light of the circumstances under which they were made, not misleading, and shall reimburse such Underwriter Indemnified Party for any
legal or other expenses reasonably incurred by it in connection with evaluating, investigating or defending against such loss, claim,
damage, liability or action; <I>provided, however</I>, that the Company shall not be liable in any such case to the extent that any such
loss, claim, damage, expense or liability arises out of or is based upon an untrue statement in, or omission from any preliminary prospectus,
the Registration Statement or the Prospectus, or any such amendment or supplement thereto, or any Issuer Free Writing Prospectus or in
any other materials used in connection with the Offering made in reliance upon and in conformity with the Underwriter Information. The
indemnification obligations under this <U>Section 8(a)</U> are not exclusive and will be in addition to any liability, which the Underwriters
might otherwise have and shall not limit any rights or remedies which may otherwise be available at law or in equity to each Underwriter
Indemnified Party.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify; text-indent: 0.5in">(b)&nbsp;<I>Indemnification
by the Underwriters</I>. The Underwriters shall indemnify and hold harmless the Company and the Company&rsquo;s affiliates and each of
their respective directors, officers, employees, agents and each person, if any, who controls the Company within the meaning of Section
15 of the Securities Act or Section 20 of the Exchange Act (collectively the &ldquo;<B>Company Indemnified Parties</B>&rdquo; and each
a &ldquo;<B>Company Indemnified Party</B>&rdquo;) from and against any losses, claims, damages or liabilities (including in settlement
of any litigation if such settlement is effected with the prior written consent of the Underwriters) arising out (i) any untrue statement
of a material fact contained in any preliminary prospectus, any Issuer Free Writing Prospectus, any &ldquo;issuer information&rdquo; filed
or required to be filed pursuant to Rule 433(d) of the Securities Act Regulations, the Registration Statement or the Prospectus, or in
any amendment or supplement thereto, or (ii) the omission to state in any preliminary prospectus, any Issuer Free Writing Prospectus,
any &ldquo;issuer information&rdquo; filed or required to be filed pursuant to Rule 433(d) of the Securities Act Regulations, the Registration
Statement or the Prospectus, or in any amendment or supplement thereto, a material fact required to be stated therein or necessary to
make the statements therein, in light of the circumstances under which they were made, not misleading, but in each case only to the extent
that the untrue statement or omission was made in reliance upon and in conformity with the Underwriter Information and shall reimburse
the Company for any legal or other expenses reasonably incurred by such party in connection with investigating or preparing to defend
or defending against or appearing as third party witness in connection with any such loss, claim, damage, liability, action, investigation
or proceeding, as such fees and expenses are incurred. Notwithstanding the provisions of this <U>Section 8(b)</U>, in no event shall any
indemnity by the Underwriters under <U>this Section 8(b)</U> exceed the total discounts received by the Underwriters in connection with
the Offering. The indemnification obligations under this <U>Section 8(b)</U> are not exclusive and will be in addition to any liability,
which the Company might otherwise have and shall not limit any rights or remedies which may otherwise be available
at law or in equity to each Company Indemnified Party.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify; text-indent: 0.5in">&nbsp;</P>


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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 32.5pt">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify; text-indent: 0.5in">(c)&nbsp;<I>Procedure</I>.
Promptly after receipt by an indemnified party under this <U>Section 8</U> of notice of the commencement of any action, the
indemnified party shall, if a claim in respect thereof is to be made against an indemnifying party under this <U>Section 8</U>,
notify such indemnifying party in writing of the commencement of that action; provided, however, that the failure to notify the
indemnifying party shall not relieve it from any liability which it may have under this Section 8 except to the extent it has been
materially adversely prejudiced by such failure; and, provided, further, that the failure to notify an indemnifying party shall not
relieve it from any liability which it may have to an indemnified party otherwise than under this <U>Section 8</U>. If any such
action shall be brought against an indemnified party, and it shall notify the indemnifying party thereof, the indemnifying party
shall be entitled to participate therein and, to the extent that it wishes, jointly with any other similarly notified indemnifying
party, to assume the defense of such action with counsel reasonably satisfactory to the indemnified party (which counsel shall not,
except with the written consent of the indemnified party, be counsel to the indemnifying party). After notice from the indemnifying
party to the indemnified party of its election to assume the defense of such action, except as provided herein, the indemnifying
party shall not be liable to the indemnified party under <U>Section 8(a)</U> or <U>8(b)</U>, as applicable, for any legal or other
expenses subsequently incurred by the indemnified party in connection with the defense of such action other than reasonable costs of
investigation; <I>provided, however</I>, that any indemnified party shall have the right to employ separate counsel in any such
action and to participate in the defense of such action but the fees and expenses of such separate counsel (other than reasonable
costs of investigation) shall be at the expense of such indemnified party unless (i) the employment thereof has been specifically
authorized in writing by the Company in the case of a claim for indemnification under <U>Section 8(a)</U>, (ii) such indemnified
party shall have been advised by its counsel that there may be one or more legal defenses available to it which are different from
or additional to those available to the indemnifying party, or (iii) the indemnifying party has failed to assume the defense of such
action and employ counsel reasonably satisfactory to the indemnified party within a reasonable period of time after notice of the
commencement of the action or the indemnifying party does not diligently defend the action after assumption of the defense, in which
case, if such indemnified party notifies the indemnifying party in writing that it elects to employ separate counsel at the expense
of the indemnifying party, the indemnifying party shall not have the right to assume the defense of (or, in the case of a failure to
diligently defend the action after assumption of the defense, to continue to defend) such action on behalf of such indemnified party
and the indemnifying party shall be responsible for reasonable legal or other expenses subsequently incurred by such indemnified
party in connection with the defense of such action; <I>provided, however,</I> that the indemnifying party shall not, in connection
with any one such action or separate but substantially similar or related actions in the same jurisdiction arising out of the same
general allegations or circumstances, be liable for the reasonable fees and expenses of more than one separate firm of attorneys at
any time for any such indemnified party (in addition to any local counsel), which firm shall be designated in writing by the
Underwriters if the indemnified party under this <U>Section 8</U> is an Underwriter Indemnified Party or by the Company if an
indemnified party under this <U>Section 8</U> is a Company Indemnified Party. Subject to this <U>Section 8(c)</U>, the amount
payable by an indemnifying party under <U>Section 8</U> shall include, but not be limited to, (x) reasonable legal fees and expenses
of counsel to the indemnified party and any other expenses in investigating, or preparing to defend or defending against, or
appearing as a third party witness in respect of, or otherwise incurred in connection with, any action, investigation, proceeding or
claim, and (y) all amounts paid in settlement of any of the foregoing. No indemnifying party shall, without the prior written
consent of the indemnified parties, settle or compromise or consent to the entry of judgment with respect to any pending or
threatened action or any claim whatsoever, in respect of which indemnification or contribution could be sought under this <U>Section
8</U> (whether or not the indemnified parties are actual or potential parties thereto), unless such settlement, compromise or
consent (i) includes an unconditional release of each indemnified party in form and substance reasonably satisfactory to such
indemnified party from all liability arising out of such action or claim and (ii) does not include a statement as to or an admission
of fault, culpability or a failure to act by or on behalf of any indemnified party. Subject to the provisions of the following
sentence, no indemnifying party shall be liable for settlement of any pending or threatened action or any claim whatsoever that is
effected without its written consent (which consent shall not be unreasonably withheld or delayed), but if settled with its written
consent, if its consent has been unreasonably withheld or delayed or if there be a judgment for the plaintiff in any such matter,
the indemnifying party agrees to indemnify and hold harmless any indemnified party from and against any loss or liability by reason
of such settlement or judgment. In addition, if at any time an indemnified party shall have requested that an indemnifying party reimburse the indemnified party
for fees and expenses of counsel, such indemnifying party agrees that it shall be liable for any settlement of the nature contemplated
herein effected without its written consent if (i) such settlement is entered into more than ninety (90) days after receipt by such indemnifying
party of the request for reimbursement, (ii) such indemnifying party shall have received notice of the terms of such settlement at least
sixty (60) days prior to such settlement being entered into and (iii) such indemnifying party shall not have reimbursed such indemnified
party in accordance with such request prior to the date of such settlement.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 32.5pt; text-align: justify; text-indent: 24.45pt">&nbsp;</P>


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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 32.5pt; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify; text-indent: 0.5in">(d)&nbsp;<I>Contribution</I>.
If the indemnification provided for in this <U>Section 8</U> is unavailable or insufficient to hold harmless an indemnified party under
<U>Section 8(a)</U> or <U>Section 8(b)</U>, then each indemnifying party shall, in lieu of indemnifying such indemnified party, contribute
to the amount paid, payable or otherwise incurred by such indemnified party as a result of such loss, claim, damage, expense or liability
(or any action, investigation or proceeding in respect thereof), as incurred, (i) in such proportion as shall be appropriate to reflect
the relative benefits received by the indemnifying party on the one hand and the indemnified party on the other hand from the Offering,
or (ii) if the allocation provided by clause (i) of this <U>Section 8(d)</U> is not permitted by applicable law, in such proportion as
is appropriate to reflect not only the relative benefits referred to in clause (i) of this <U>Section 8(d)</U> but also the relative fault
of the indemnifying party on the one hand and the indemnified party on the other with respect to the statements, omissions, acts or failures
to act which resulted in such loss, claim, damage, expense or liability (or any action, investigation or proceeding in respect thereof)
as well as any other relevant equitable considerations as determined in a final judgment by a court of competent jurisdiction. The relative
benefits received by the Company on the one hand and the Underwriters on the other with respect to such offering shall be deemed to be
in the same proportion as the total proceeds from the Offering purchased by investors as contemplated by this Agreement (before deducting
expenses) received by the Company bear to the total underwriting discounts received by the Underwriters in connection with the Offering,
in each case as set forth in the table on the cover page of the Prospectus. The relative fault of the Company on the one hand and the
Underwriters on the other shall be determined by reference to, among other things, whether the untrue or alleged untrue statement of a
material fact or the omission or alleged omission to state a material fact relates to information supplied by the Company on the one hand
or the Underwriters on the other, the intent of the parties and their relative knowledge, access to information and opportunity to correct
or prevent such untrue statement, omission, act or failure to act; provided that the parties hereto agree that the written information
furnished to the Company by the Underwriters for use in any preliminary prospectus, the Registration Statement or the Prospectus, or in
any amendment or supplement thereto, consists solely of the Underwriter Information. The Company and the Underwriters agree that it would
not be just and equitable if contributions pursuant to this <U>Section 8(d)</U> be determined by pro rata allocation or by any other method
of allocation that does not take into account the equitable considerations referred to herein. The amount paid or payable by an indemnified
party as a result of the loss, claim, damage, expense, liability, action, investigation or proceeding referred to above in this <U>Section
8(d)</U> shall be deemed to include, for purposes of this <U>Section 8(d)</U>, any legal or other expenses reasonably incurred by such
indemnified party in connection with investigating, preparing to defend or defending against or appearing as a third party witness in
respect of, or otherwise incurred in connection with, any such loss, claim, damage, expense, liability, action, investigation or proceeding.
Notwithstanding the provisions of this <U>Section 8(d)</U>, the Underwriters shall not be required to contribute any amount in excess
of the total discounts received in cash by the Underwriters in connection with the Offering less the amount of any damages that the Underwriters
have otherwise paid or become liable to pay by reason of any untrue or alleged untrue statement, omission or alleged omission, act or
alleged act or failure to act or alleged failure to act. No person, guilty of fraudulent misrepresentation (within the meaning of Section
11(f) of the Securities Act) shall be entitled to contribution from any person who was not guilty of such fraudulent misrepresentation.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0in; text-align: justify; text-indent: 0.5in">SECTION 9. <I>Termination
of this Agreement</I>. Prior to the Closing Date, whether before or after notification by the Commission to the Company of the
effectiveness of the Registration Statement under the Securities Act, this Agreement may be terminated by the Underwriters by
written notice given to the Company if at any time (i) trading or quotation in the Company&rsquo;s Ordinary Shares shall have been
suspended or limited by the Commission or by Nasdaq; (ii) a general banking moratorium shall have been declared by any U.S. federal
authorities; or (iii) there shall have occurred any outbreak or escalation of national or international hostilities or any crisis or
calamity, or any change in the United States or international financial markets, or any substantial change or development involving
a prospective substantial change in United States&rsquo; or international political, financial or economic conditions that, in the
reasonable judgment of the Underwriters, is material and adverse and makes it impracticable to market the Offered Securities in the
manner and on the terms described in the Prospectus or to enforce contracts for the sale of the Offered Securities.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify; text-indent: 0.5in">&nbsp;</P>


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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 8pt; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0in; text-align: justify; text-indent: 0.5in">Any termination pursuant to this <U>Section
9</U> shall be without liability on the part of (a) the Company to any of the Underwriters, except that the Company shall be, subject
to demand by the Underwriters, obligated to reimburse the Underwriters for only those reasonable, accountable and properly documented
out-of-pocket expenses (including the reasonable fees and expenses of their counsel, and expenses associated with a due diligence report),
actually incurred by the Underwriters in connection herewith as allowed under FINRA Rule 5110, less any amounts previously paid by the
Company; <I>provided, however, </I>that all such expenses shall not exceed $190,000 in the aggregate, (b) the Underwriters to the Company,
or (c) of any party hereto to any other party, except that the provisions of <U>Section 4</U> (with respect to the reimbursement of out-of-pocket
accountable, bona fide expenses actually incurred by the Underwriters) and <U>Section 8</U> shall at all times be effective and shall
survive such termination.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0in; text-align: justify; text-indent: 0.5in">SECTION 10. <I>No
Advisory or Fiduciary Responsibility</I>. The Company hereby acknowledges that the Underwriters are acting solely as underwriters in connection
with the Offering. The Company further acknowledges that the Underwriters are acting pursuant to a contractual relationship created solely
by this Agreement entered into on an arm&rsquo;s-length basis and in no event do the parties intend that the Underwriters act or be responsible
as a fiduciary to the Company, its management, shareholders, creditors or any other person in connection with any activity that the Underwriters
may undertake or have undertaken in furtherance of the Offering, either before or after the date hereof. The Underwriters hereby expressly
disclaim any fiduciary or similar obligations to the Company, either in connection with the transactions contemplated by this Agreement
or any matters leading up to such transactions, and the Company hereby confirms its understanding and agreement to that effect. The Company
hereby further confirms its understanding that no Underwriter has assumed an advisory or fiduciary responsibility in favor of the Company
with respect to the Offering contemplated hereby or the process leading thereto, including, without limitation, any negotiation related
to the pricing of the Offered Securities; and the Company has consulted its own legal and financial advisors to the extent it has deemed
appropriate in connection with this Agreement and the Offering. The Company and the Underwriters agree that they are each responsible
for making their own independent judgments with respect to any such transactions, and that any opinions or views expressed by the Underwriters
to the Company regarding such transactions, including but not limited to any opinions or views with respect to the price or market for
the Company&rsquo;s securities, do not constitute advice or recommendations to the Company. The Company hereby waives and releases, to
the fullest extent permitted by law, any claims that the Company may have against the Underwriters with respect to any breach or alleged
breach of any fiduciary or similar duty to the Company in connection with the transactions contemplated by this Agreement or any matters
leading up to such transactions.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in">SECTION 11. <I>Underwriter Default</I>.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify; text-indent: 0.5in">(a)&nbsp;If
any Underwriter or Underwriters shall default in its or their obligation to purchase the Firm Shares, and if the Firm Shares with respect
to which such default relates (the &ldquo;Default Securities&rdquo;) do not (after giving effect to arrangements, if any, made by the
Representative pursuant to subsection (b) below) exceed in the aggregate ten percent (10%) of the number of Firm Shares, each non-defaulting
Underwriter, acting severally and not jointly, agrees to purchase from the Company that number of Default Securities that bears the same
proportion to the total number of Default Securities then being purchased as the number of Firm Shares set forth opposite the name of
such Underwriter on <U>Schedule A</U> hereto bears to the aggregate number of Firm Shares set forth opposite the names of the non-defaulting
Underwriters; subject, however, to such adjustments to eliminate fractional shares as the Representative in its sole discretion shall
make.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify; text-indent: 0.5in">(b)&nbsp;In
the event that the aggregate number of Default Securities exceeds ten percent (10%) of the number of Firm Shares, the Representative may
in its discretion arrange for itself or for another party or parties (including any non-defaulting Underwriter or Underwriters who so
agree) to purchase the Default Securities on the terms contained herein. In the event that within five (5) calendar days after such a
default the Representative does not arrange for the purchase of the Default Securities as provided in <U>this Section 11</U>, this Agreement
shall thereupon terminate, without liability on the part of the Company with respect thereto (except in each case as provided in Sections
4, 8, 9, 11 and 12) or the Underwriters, but nothing in this Agreement shall relieve a defaulting Underwriter or Underwriters of their
liability, if any, to the other Underwriters and the Company for damages related to its or their default hereunder.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify; text-indent: 0.5in">(c)&nbsp;In
the event that any Default Securities are to be purchased by the non-defaulting Underwriters, or are to be purchased by another party
or parties as aforesaid, the Representative or the Company shall have the right to postpone the Closing Date for a period, not exceeding
five (5) Business Days, in order to effect whatever changes may thereby be necessary in
the Registration Statement or the Prospectus or in any other documents and arrangements, and the Company agrees to file promptly any amendment
or supplement to the Registration Statement or the Prospectus which, in the reasonable opinion of Underwriters&rsquo; counsel, may be
necessary or advisable. The term &ldquo;Underwriter&rdquo; as used in this Agreement shall include any party substituted under this Section
11 with like effect as if it had originally been a party to this Agreement with respect to such Default Securities.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify; text-indent: 0.5in">&nbsp;</P>


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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 32.5pt; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0in; text-align: justify; text-indent: 0.5in">SECTION 12. <I>Representations
and Indemnities to Survive Delivery; Third Party Beneficiaries</I>. The respective indemnities, agreements, representations, warranties
and other statements of the Company, of its officers, and of the Underwriters set forth in or made pursuant to this Agreement will remain
in full force and effect, regardless of any investigation made by or on behalf of the Underwriters or the Company or any of its or their
partners, officers or directors or any controlling person, as the case may be, and will survive delivery of and payment for the Offered
Securities sold hereunder and any termination of this Agreement.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0in; text-align: justify; text-indent: 0.5in">SECTION 13. <I>Notices</I>.
All communications hereunder shall be in writing and shall be mailed, hand delivered, emailed or telecopied and confirmed to the parties
hereto as follows:</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: bold 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify">If to the Underwriters:</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><B>&nbsp;</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in">Prime Number Capital, LLC<BR>
14 Myrtle Drive</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in">Great Neck, NY 11021</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in">Attn: <FONT STYLE="background-color: Black"><B>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</B></FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in">Email: <FONT STYLE="background-color: black"><B>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</B></FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in">Phone No.: <FONT STYLE="background-color: Black">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in">Fax No.:</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in"><B>With a copy (<FONT STYLE="font-family: Times New Roman, Times, Serif"><I>which
shall not constitute notice</I></FONT>) to:</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><B>&nbsp;</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in">Kaufman &amp; Canoles, P.C.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in">Two James Center, 14th Floor</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in">1021 East Cary Street</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in">Richmond, Virginia 23219</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in">Attn: <FONT STYLE="background-color: Black">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in">Email: <FONT STYLE="background-color: Black">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in">Phone No.: <FONT STYLE="background-color: Black">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in"><B>If to the Company:</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><B>&nbsp;</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in">JIN MEDICAL INTERNATIONAL LTD.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in">No. 33 Lingxiang Road, Wujin District</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in">Changzhou City, Jiangsu
Province 213149, China</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in">Attn: <FONT STYLE="background-color: Black">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in">Email: <FONT STYLE="background-color: Black">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in"><B>With a copy (<FONT STYLE="font-family: Times New Roman, Times, Serif"><I>which
shall not constitute notice</I></FONT>) to:</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in">Hunter Taubman Fischer &amp; Li LLC</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in">800 Third Ave., Suite
2800</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in">New York, NY 10022</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in">Attn: <FONT STYLE="background-color: Black">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in">Email: <FONT STYLE="background-color: Black">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in">Phone No.: <FONT STYLE="background-color: Black">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 32.5pt">Any party hereto may change the address for receipt of communications
by giving written notice to the others.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 32.5pt">&nbsp;</P>


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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 8pt; text-align: justify; text-indent: 24.45pt">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0in; text-align: justify; text-indent: 0.5in">SECTION 14. <I>Successors</I>.
This Agreement will inure to the benefit of and be binding upon the parties hereto and to the benefit of the employees, officers and directors
and controlling persons referred to in <U>Section 8</U>, and in each case their respective successors, and no other person will have any
right or obligation hereunder. The term &ldquo;<B>successors</B>&rdquo; shall not include any purchaser of the Offered Securities or the
Underwriters&rsquo; Securities as such merely by reason of such purchase.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0in; text-align: justify; text-indent: 0.5in">SECTION 15. <I>Partial
Unenforceability</I>. The invalidity or unenforceability of any Section, paragraph or provision of this Agreement shall not affect the
validity or enforceability of any other Section, paragraph, or provision hereof. If any Section, paragraph, or provision of this Agreement
is for any reason determined to be invalid or unenforceable, there shall be deemed to be made such minor changes (and only such minor
changes) as are necessary to make it valid and enforceable.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0in; text-align: justify; text-indent: 0.5in">SECTION 16. <I>Governing
Law; Submission to Jurisdiction; Trial by Jury</I>. This Agreement shall be governed by and construed and enforced in accordance with
the internal laws of the State of New York, without giving effect to the choice of law or conflict of laws principles thereof.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0in; text-align: justify; text-indent: 0.5in">Any action, proceeding
or claim against it arising out of, or relating in any way to this Agreement shall be brought and enforced in the New York Supreme Court,
County of New York, or in the United States District Court for the Southern District of New York (each, a &ldquo;<B>New York Court</B>&rdquo;),
and irrevocably submits to such jurisdiction, which jurisdiction shall be exclusive. The Company hereby waives any objection to such exclusive
jurisdiction and that such courts represent an inconvenient forum. Any process or summons to be served upon the Company may be served
by transmitting a copy thereof by registered or certified mail, return receipt requested, postage prepaid, addressed to it at the address
set forth in the <U>Section 13</U> hereof. Such mailing shall be deemed personal service and shall be legal and binding upon the Company
in any action, proceeding or claim. The Company and the Underwriters agree that the prevailing party(ies) in any such action shall be
entitled to recover from the other party(ies) all its reasonable attorneys&rsquo; fees and expenses relating to such action or proceeding
and/or incurred in connection with the preparation therefor as determined in a final judgment by a court of competent jurisdiction. The
Company and the Underwriters hereby irrevocably waive, to the fullest extent permitted by applicable law, any and all right to trial by
jury in any legal proceeding arising out of or relating to this Agreement or the transactions contemplated hereby.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0in; text-align: justify; text-indent: 0.5in">SECTION 17. <I>Enforceability
of Judgment. </I>The Company agrees that any final judgment against the Company for a fixed or readily calculable sum of money
rendered by a New York Court having jurisdiction under its own domestic laws in respect of any suit, action or proceeding against
the Company based upon this Agreement or any transaction contemplated herein and therein would be recognized and enforced, without
re-examination or review of the merits of the underlying dispute by the courts of the Cayman Islands or the PRC, or the cause of
action in respect of which the original judgment was given or re-litigation of the matters adjudicated upon, by an action commenced
on the foreign judgment debt in the Grand Court of the Cayman Islands or the courts of the PRC, provided that (i) with respect to
courts of the Cayman Islands (a) such New York Court had proper jurisdiction over the parties subject to such judgment; (b) such
judgment was not obtained in a manner and is not of a kind the enforcement of which is contrary to natural justice or the public
policy of the Cayman Islands; (c) such judgment was not obtained by fraud; (d)&nbsp;such judgment is not in respect of taxes, a fine
or a penalty; (e) no new admissible evidence relevant to the action is submitted prior to the rendering of the judgment by the
courts of the Cayman Islands; and (f) there is due compliance with the correct procedures under the laws of the Cayman Islands, and
(ii) with respect to courts of the PRC, (A) adequate service of process has been effected and the defendant has had a reasonable
opportunity to be heard, (B) such judgments or the enforcement thereof are not contrary to the law, public policy, security or
sovereignty of the PRC, (C) such judgments were not obtained by fraudulent means and do not conflict with any other valid judgment
in the same matter between the same parties and (D) an action between the same parties in the same matter is not pending in any PRC
court at the time the lawsuit is instituted in a foreign court. The Company is not aware of any reason why the enforcement in the
Cayman Islands or the PRC of such a New York Court judgment would be, as of the date hereof, contrary to natural justice of the
public policy of the Cayman Islands or the PRC.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0in; text-align: justify; text-indent: 0.5in">SECTION 18. <I>General
Provisions</I>. This Agreement constitutes the entire agreement of the parties to this Agreement and supersedes all prior written or oral
and all contemporaneous oral agreements, understandings, and negotiations with respect to the Offering. This Agreement may be executed
in two or more counterparts, each one of which shall be an original, with the same effect as if the signatures thereto and hereto were
upon the same instrument. This Agreement may not be amended or modified unless in writing by all the parties hereto, and no condition
herein (express or implied) may be waived unless
waived in writing by each party whom the condition is meant to benefit. The section headings herein are for the convenience of the parties
only and shall not affect the construction or interpretation of this Agreement.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0in; text-align: justify; text-indent: 0.5in">&nbsp;</P>


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    <DIV STYLE="break-before: page; margin-top: 6pt; margin-bottom: 12pt"><P STYLE="margin: 0pt">&nbsp;</P></DIV>
    <!-- Field: /Page -->

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 8pt; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0in; text-align: justify; text-indent: 0.5in">Each of the parties
hereto acknowledges that it is a sophisticated business person who was adequately represented by counsel during negotiations regarding
the provisions hereof, including, without limitation, the indemnification and contribution provisions of <U>Section 8</U>, and is fully
informed regarding said provisions. Each of the parties hereto further acknowledges that the provisions of <U>Section 8</U> hereto fairly
allocate the risks in light of the ability of the parties to investigate the Company, its affairs and its business in order to assure
that adequate disclosure has been made in the Registration Statement, any preliminary prospectus and the Prospectus (and any amendments
and supplements thereto), as required by the Securities Act and the Exchange Act.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0in; text-align: justify; text-indent: 0.5in">The respective indemnities,
contribution agreements, representations, warranties and other statements of the Company and the Underwriters set forth in or made pursuant
to this Agreement shall remain operative and in full force and effect, regardless of (i) any investigation, or statement as to the results
thereof, made by or on behalf of the Underwriters, the officers or employees of the Underwriters, any person controlling any of the Underwriters,
the Company, the officers or employees of the Company, or any person controlling the Company, (ii) acceptance of the Offered Securities
and payment for them as contemplated hereby and (iii) termination of this Agreement.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center">[<I>Signature Page Follows</I>]</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center">&nbsp;</P>


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    <DIV STYLE="break-before: page; margin-top: 6pt; margin-bottom: 12pt"><P STYLE="margin: 0pt">&nbsp;</P></DIV>
    <!-- Field: /Page -->

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0in; text-align: justify; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0in; text-align: justify; text-indent: 0.5in">If the foregoing
is in accordance with your understanding of our agreement, kindly sign and return to the Company the enclosed copies hereof, whereupon
this instrument, along with all counterparts hereof, shall become a binding agreement in accordance with its terms.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
  <TR STYLE="vertical-align: top">
    <TD>&nbsp;</TD>
    <TD COLSPAN="3">Very truly yours,</TD></TR>
  <TR STYLE="vertical-align: top">
    <TD>&nbsp;</TD>
    <TD COLSPAN="2">&nbsp;</TD>
    <TD STYLE="font-size: 10pt">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: top">
    <TD>&nbsp;</TD>
    <TD COLSPAN="3"><B>JIN MEDICAL INTERNATIONAL LTD.</B></TD></TR>

<TR STYLE="vertical-align: top">
    <TD>&nbsp;</TD>
    <TD COLSPAN="3">&nbsp;</TD></TR>
<TR STYLE="vertical-align: top">
    <TD>&nbsp;</TD>
    <TD STYLE="font-size: 10pt">By:</TD>
    <TD COLSPAN="2" STYLE="border-bottom: Black 1.5pt solid; font-size: 10pt">/s/ Erqi Wang</TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="width: 60%">&nbsp;</TD>
    <TD STYLE="font-size: 10pt; width: 4%"></TD>
    <TD STYLE="font-size: 10pt; width: 5%">Name:&nbsp;</TD>
    <TD STYLE="font-size: 10pt; width: 31%">Erqi Wang</TD></TR>
  <TR STYLE="vertical-align: top">
    <TD>&nbsp;</TD>
    <TD STYLE="font-size: 10pt"></TD>
    <TD STYLE="font-size: 10pt">Title:</TD>
    <TD STYLE="font-size: 10pt">Chief Executive Officer and Chairman</TD></TR>
  </TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 256.55pt"></P>


<!-- Field: Page; Sequence: 27; Value: 2 -->
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    <DIV STYLE="break-before: page; margin-top: 6pt; margin-bottom: 12pt"><P STYLE="margin: 0pt">&nbsp;</P></DIV>
    <!-- Field: /Page -->

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; text-indent: 0.5in; text-align: left; margin-top: 0pt; margin-right: 0; margin-bottom: 0pt">The foregoing Underwriting Agreement
is hereby confirmed and accepted by the Underwriters as of the date first above written.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><FONT STYLE="font-size: 10pt">For itself and on behalf of the several</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><FONT STYLE="font-size: 10pt">Underwriters listed on Schedule A hereto</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"></P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
  <TR STYLE="vertical-align: top">
    <TD COLSPAN="3"><FONT STYLE="font-size: 10pt"><B>PRIME NUMBER CAPITAL, LLC</B></FONT></TD>
    <TD>&nbsp;</TD></TR>

<TR STYLE="vertical-align: top">
    <TD COLSPAN="3">&nbsp;</TD>
    <TD>&nbsp;</TD></TR>
<TR STYLE="vertical-align: top">
    <TD STYLE="font-size: 10pt"><B>By:</B></TD>
    <TD COLSPAN="2" STYLE="border-bottom: Black 1.5pt solid; font-size: 10pt"><B>/s/</B> <FONT STYLE="font-size: 10pt">Xiaoyan Jiang</FONT></TD>
    <TD>&nbsp;</TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="font-size: 10pt; width: 4%"></TD>
    <TD STYLE="font-size: 10pt; width: 5%">Name:&nbsp;</TD>
    <TD STYLE="font-size: 10pt; width: 31%">Xiaoyan Jiang</TD>
    <TD STYLE="width: 60%">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="font-size: 10pt"></TD>
    <TD STYLE="font-size: 10pt">Title:</TD>
    <TD STYLE="font-size: 10pt">Chairman</TD>
    <TD>&nbsp;</TD></TR>
  </TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><B>&nbsp;</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center">[<I>Signature Page to Underwriting
Agreement &ndash; Jin Medical</I>]</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 66.35pt; text-align: center">&nbsp;</P>


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    <DIV STYLE="break-before: page; margin-top: 6pt; margin-bottom: 12pt"><P STYLE="margin: 0pt">&nbsp;</P></DIV>
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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: bold 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center">SCHEDULE A</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><B>&nbsp;</B></P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%">
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="border-bottom: Black 1.5pt solid; font-weight: bold">Underwriter</TD><TD STYLE="font-weight: bold; padding-bottom: 1.5pt">&nbsp;</TD>
    <TD COLSPAN="2" STYLE="border-bottom: Black 1.5pt solid; text-align: center; font-weight: bold">Number&nbsp;of Firm&nbsp;Shares</TD><TD STYLE="padding-bottom: 1.5pt; font-weight: bold">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: rgb(204,238,255)">
    <TD STYLE="width: 88%; text-align: left">Prime Number Capital, LLC</TD><TD STYLE="width: 1%; font-weight: bold">&nbsp;</TD>
    <TD STYLE="width: 1%; font-weight: bold; text-align: left">&nbsp;</TD><TD STYLE="width: 9%; font-weight: bold; text-align: right">687,500</TD><TD STYLE="width: 1%; font-weight: bold; text-align: left">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: White">
    <TD STYLE="padding-bottom: 1.5pt; text-align: left">SBI China Capital Financial Services Limited</TD><TD STYLE="padding-bottom: 1.5pt; font-weight: bold">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: left">&nbsp;</TD><TD STYLE="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: right">312,500</TD><TD STYLE="padding-bottom: 1.5pt; font-weight: bold; text-align: left">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: rgb(204,238,255)">
    <TD STYLE="padding-bottom: 4pt; font-weight: bold">Total</TD><TD STYLE="padding-bottom: 4pt; font-weight: bold">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 4pt double; font-weight: bold; text-align: left">&nbsp;</TD><TD STYLE="border-bottom: Black 4pt double; font-weight: bold; text-align: right">1,000,000</TD><TD STYLE="padding-bottom: 4pt; font-weight: bold; text-align: left">&nbsp;</TD></TR>
  </TABLE>


<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

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    <DIV STYLE="break-before: page; margin-top: 6pt; margin-bottom: 12pt"><P STYLE="margin: 0pt">&nbsp;</P></DIV>
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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><B>SCHEDULE B</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; text-align: center; margin-top: 0pt; margin-bottom: 0pt"><B>&nbsp;</B></P>

<P STYLE="font: bold 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><U>Issuer Free Writing Prospectus(es)</U></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><B>&nbsp;</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; text-align: left; margin-top: 0pt; margin-right: 0; margin-bottom: 0pt">None.</P>


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    <DIV STYLE="break-before: page; margin-top: 6pt; margin-bottom: 12pt"><P STYLE="margin: 0pt">&nbsp;</P></DIV>
    <!-- Field: /Page -->

<P STYLE="font: bold 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center">&nbsp;</P>

<P STYLE="font: bold 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center">SCHEDULE C</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; text-align: center; margin-top: 0pt; margin-bottom: 0pt"><B>&nbsp;</B></P>

<P STYLE="font: bold 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center">Pricing Information</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><B>&nbsp;</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-right: 0; margin-bottom: 0pt; text-align: justify">Number of Firm Shares: 1,000,000</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-right: 0; margin-bottom: 0pt; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-right: 0; margin-bottom: 0pt; text-align: justify">Number of Additional Shares:
150,000</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-right: 0; margin-bottom: 0pt; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-right: 0; margin-bottom: 0pt; text-align: justify">Number of Shares underlying Representative&rsquo;s Warrants:
30,000</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-right: 0; margin-bottom: 0pt; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-right: 0; margin-bottom: 0pt; text-align: justify">Public Offering Price per Firm Share: $8.00</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-right: 0; margin-bottom: 0pt; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-right: 0; margin-bottom: 0pt; text-align: justify">Public Offering Price per Additional Share: $8.00</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-right: 0; margin-bottom: 0pt; text-align: justify">Underwriting Discount per one Share: 7.5% per Firm Share (or
$0.60 per share)</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-right: 0; margin-bottom: 0pt; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-right: 0; margin-bottom: 0pt; text-align: justify">Underwriting Discount per one Share: 7.5% per Additional Share (or $0.60 per share)</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-right: 0; margin-bottom: 0pt; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-right: 0; margin-bottom: 0pt; text-align: justify">Non-accountable expense allowance
per Firm Share: 1% per share (or $0.08 per share)</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 8pt; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-right: 0; margin-bottom: 0pt; text-align: left">Non-accountable expense allowance per Additional Share: 1%
per share (or $0.08 per share)</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-right: 0; margin-bottom: 0pt; text-align: left">Proceeds
to Company per one Firm Share (net of discount and non-accountable expense but before other expenses): $7.32</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-right: 0; margin-bottom: 0pt; text-align: justify">Proceeds to Company per one Additional Share (net of discount
and non-accountable expense but before other expenses): $7.32</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-right: 0; margin-bottom: 0pt; text-align: justify">&nbsp;</P>


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<P STYLE="font: bold 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center">&nbsp;</P>

<P STYLE="font: bold 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center">SCHEDULE D</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; text-align: center; margin-top: 0pt; margin-bottom: 0pt"><B>&nbsp;</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><B>Lock-Up Parties</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; text-align: center; margin-top: 0pt; margin-bottom: 0pt"><B>&nbsp;</B></P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
  <TR STYLE="vertical-align: top">
    <TD STYLE="text-align: left; width: 100%; font-size: 10pt"><FONT STYLE="font-size: 10pt"><B>Name</B></FONT></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="text-align: left; font-size: 10pt">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="text-align: left; font-size: 10pt"><FONT STYLE="font-size: 10pt">Erqi Wang</FONT></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="text-align: left; font-size: 10pt"><FONT STYLE="font-size: 10pt">Ziqiang Wang</FONT></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="text-align: left; font-size: 10pt"><FONT STYLE="font-size: 10pt">Jourdan B. Frain</FONT></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="text-align: left; font-size: 10pt"><FONT STYLE="font-size: 10pt">Oliver St. Clair Franklin</FONT></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="text-align: left; font-size: 10pt"><FONT STYLE="font-size: 10pt">Jing Chen</FONT></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="text-align: left; font-size: 10pt"><FONT STYLE="font-size: 10pt">Jolly Harmony Enterprises Limited</FONT></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="text-align: left; font-size: 10pt"><FONT STYLE="font-size: 10pt">Gorgeous Abundant Enterprises Limited</FONT></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="text-align: left; font-size: 10pt"><FONT STYLE="font-size: 10pt">Er Pu International Limited</FONT></TD></TR>
  </TABLE>

<P STYLE="margin-top: 0; margin-bottom: 0">&nbsp;</P>

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    <DIV STYLE="break-before: page; margin-top: 6pt; margin-bottom: 12pt"><P STYLE="margin: 0pt">&nbsp;</P></DIV>
    <!-- Field: /Page -->

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><B>SCHEDULE E</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><B>&nbsp;</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><B>SUBSIDIARIES AND VARIABLE INTEREST
ENTITY OF THE REGISTRANT</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><B>&nbsp;</B></P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%">
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="border-bottom: Black 1.5pt solid; width: 88%; font-weight: bold">Subsidiaries</TD><TD STYLE="padding-bottom: 1.5pt; width: 1%; font-weight: bold">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1.5pt solid; text-align: center; width: 11%; font-weight: bold"><FONT STYLE="font-size: 10pt"><B>Place of Incorporation</B></FONT></TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: rgb(204,238,255)">
    <TD STYLE="text-align: left">Zhongjin International Limited</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">Hong Kong</TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: White">
    <TD STYLE="text-align: left">Erhua Medical Technology (Changzhou) Co., Ltd</TD><TD>&nbsp;</TD>
    <TD>PRC</TD></TR>
  </TABLE>


<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"></P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%">
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="border-bottom: Black 1.5pt solid; width: 88%; font-weight: bold">Variable Interest Entity</TD><TD STYLE="padding-bottom: 1.5pt; width: 1%; font-weight: bold">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1.5pt solid; text-align: center; width: 11%; font-weight: bold"><FONT STYLE="font-size: 10pt"><B>Place of Incorporation</B></FONT></TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: rgb(204,238,255)">
    <TD STYLE="text-align: left">Changzhou Zhongjin Medical Co, Ltd</TD><TD>&nbsp;</TD>
    <TD>PRC</TD></TR>
  </TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%">
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="border-bottom: Black 1.5pt solid; width: 88%; font-weight: bold; text-align: left">Subsidiaries of Variable Interest Entity</TD><TD STYLE="padding-bottom: 1.5pt; width: 1%; font-weight: bold">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1.5pt solid; text-align: center; width: 11%; font-weight: bold"><FONT STYLE="font-size: 10pt"><B>Place of Incorporation</B></FONT></TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: rgb(204,238,255)">
    <TD STYLE="text-align: left">Zhongjin Medical Taizhou Co., Ltd.</TD><TD>&nbsp;</TD>
    <TD>PRC</TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: White">
    <TD STYLE="text-align: left">Changzhou Zhongjin Jing&rsquo;ao Trading Co., Ltd</TD><TD>&nbsp;</TD>
    <TD>PRC</TD></TR>
  </TABLE>


<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><B>&nbsp;</B></P>

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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><B>EXHIBIT A</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; text-align: center; margin-top: 0pt; margin-bottom: 0pt"><B>&nbsp;</B></P>

<P STYLE="font: bold 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center">Form of Lock-Up Agreement</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><B>&nbsp;</B></P>


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    <DIV STYLE="break-before: page; margin-top: 6pt; margin-bottom: 12pt"><P STYLE="margin: 0pt">&nbsp;</P></DIV>
    <!-- Field: /Page -->

<P STYLE="font: bold 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center">&nbsp;</P>

<P STYLE="font: bold 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center">EXHIBIT B</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; text-align: center; margin-top: 0pt; margin-bottom: 0pt"><B>&nbsp;</B></P>

<P STYLE="font: bold 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center">Form of Representative&rsquo;s
Warrant</P>

<P STYLE="font: bold 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; text-align: center; margin-top: 0pt; margin-bottom: 0pt">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; text-align: center; margin-top: 0pt; margin-bottom: 0pt">35</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 151.65pt; text-indent: 2.5pt"></P>

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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

</BODY>
</HTML>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>EX-8.1
<SEQUENCE>5
<FILENAME>f20f2023ex8-1_jinmedical.htm
<DESCRIPTION>LIST OF SUBSIDIARIES OF THE COMPANY
<TEXT>
<HTML>
<HEAD>
     <TITLE></TITLE>
</HEAD>
<BODY STYLE="font: 10pt Times New Roman, Times, Serif">

<P STYLE="text-align: right; margin: 0"><B>Exhibit 8.1</B></P>

<P STYLE="margin: 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><B>Principal Subsidiaries and
Consolidated Affiliated Entities of the Registrant</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
  <TR STYLE="vertical-align: top">
    <TD STYLE="border-bottom: Black 1.5pt solid; text-align: left; padding-top: 0pt; padding-right: 0pt; padding-left: 0pt"><B>Subsidiaries</B></TD>
    <TD STYLE="text-align: center">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1.5pt solid; text-align: center; padding-top: 0pt; padding-right: 0pt; padding-left: 0pt"><B>Jurisdiction of incorporation or organization</B></TD></TR>
  <TR STYLE="vertical-align: top; background-color: rgb(204,238,255)">
    <TD STYLE="padding: 0pt; text-align: left; width: 60%">Zhongjin International Limited</TD>
    <TD STYLE="text-align: center; width: 2%">&nbsp;</TD>
    <TD STYLE="padding: 0pt; text-align: center; width: 38%">Hong Kong</TD></TR>
  <TR STYLE="vertical-align: top; background-color: White">
    <TD STYLE="padding: 0pt; text-align: left">Erhua Medical Technology Chang Zhou Ltd.</TD>
    <TD STYLE="text-align: center">&nbsp;</TD>
    <TD STYLE="padding: 0pt; text-align: center">PRC</TD></TR>
  <TR STYLE="vertical-align: top; background-color: rgb(204,238,255)">
    <TD STYLE="padding: 0pt; text-align: left"><FONT STYLE="font-size: 10pt; background-color: #CCEEFF"><B>VIE</B></FONT></TD>
    <TD STYLE="text-align: center">&nbsp;</TD>
    <TD STYLE="padding: 0pt; text-align: center">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: top; background-color: White">
    <TD STYLE="padding: 0pt; text-align: left">Changzhou Zhongjin Medical Equipment Co., Ltd.</TD>
    <TD STYLE="text-align: center">&nbsp;</TD>
    <TD STYLE="padding: 0pt; text-align: center">PRC</TD></TR>
  <TR STYLE="vertical-align: top; background-color: rgb(204,238,255)">
    <TD STYLE="padding: 0pt; text-align: left"><FONT STYLE="font-size: 10pt; background-color: #CCEEFF"><B>VIE&rsquo;s Subsidiaries</B></FONT></TD>
    <TD STYLE="text-align: center">&nbsp;</TD>
    <TD STYLE="padding: 0pt; text-align: center">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: top; background-color: White">
    <TD STYLE="padding: 0pt; text-align: left">Changzhou Zhongjin Jing&rsquo;ao Trading Ltd.</TD>
    <TD STYLE="text-align: center">&nbsp;</TD>
    <TD STYLE="padding: 0pt; text-align: center">PRC</TD></TR>
  <TR STYLE="vertical-align: top; background-color: rgb(204,238,255)">
    <TD STYLE="padding: 0pt; text-align: left">Zhongjin Medical Equipment (Taizhou) Ltd.</TD>
    <TD STYLE="text-align: center">&nbsp;</TD>
    <TD STYLE="padding: 0pt; text-align: center">PRC</TD></TR>
  <TR STYLE="vertical-align: top; background-color: White">
    <TD STYLE="padding: 0pt; text-align: left">Zhongjin Kangma Information Technology (Jiangsu) Co., Ltd</TD>
    <TD STYLE="text-align: center">&nbsp;</TD>
    <TD STYLE="padding: 0pt; text-align: center">PRC</TD></TR>
  </TABLE>

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</DOCUMENT>
<DOCUMENT>
<TYPE>EX-11.2
<SEQUENCE>6
<FILENAME>f20f2023ex11-2_jinmedical.htm
<DESCRIPTION>INSIDER TRADING POLICY OF THE COMPANY
<TEXT>
<HTML>
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<BODY STYLE="font: 10pt Times New Roman, Times, Serif">

<P STYLE="text-align: right; margin: 0"><B>Exhibit 11.2</B></P>

<P STYLE="margin-top: 0; margin-bottom: 0; text-align: center">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>Jin Medical International Ltd. </B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>Insider Trading Policy</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>&nbsp;</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">This Insider Trading Policy, adopted as of January
26, 2024 (this &ldquo;<B>Policy</B>&rdquo;), describes the standards of Jin Medical International Ltd. and its subsidiaries (the &ldquo;<B>Company</B>&rdquo;)
on trading, and causing the trading of, the Company&rsquo;s securities or securities of certain other publicly traded companies while
in possession of confidential information.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">This Policy is divided into two parts:</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%">
  <TR STYLE="vertical-align: top">
    <TD STYLE="width: 0.25in">&nbsp;</TD>
    <TD STYLE="width: 0.25in; font-size: 10pt">&#9679;</TD>
    <TD STYLE="font-size: 10pt; text-align: justify">The first part prohibits trading in certain circumstances and applies to all directors, officers, employees, consultants and independent contractors of the Company, immediate family members of any of the aforementioned persons, and Controlled Entities of any of the aforementioned persons; and</TD></TR>
  </TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%">
  <TR STYLE="vertical-align: top">
    <TD STYLE="width: 0.25in">&nbsp;</TD>
    <TD STYLE="width: 0.25in; font-size: 10pt">&#9679;</TD>
    <TD STYLE="font-size: 10pt; text-align: justify">The second part imposes special additional trading restrictions and applies to all (i) directors of the Company, (ii) executive officers of the Company (together with the directors, &ldquo;<B>Company Insiders</B>&rdquo;), (iii) other than Company Insiders, the employees listed on <U>Appendix A</U>, to be updated by the Company from time to time at the discretion of the Compliance Officer (together with Company Insiders, collectively, &ldquo;<B>Covered Persons</B>&rdquo;), (iv) certain other employees, consultants and independent contractors that the Company may designate from time to time at the discretion of the Compliance Officer as &ldquo;Covered Persons&rdquo; because of their position, responsibilities or their actual or potential access to material information, and (v) any immediate family members or Controlled Entities of any of the Covered Persons.</TD></TR>
  </TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">For purpose of this Policy, any transactions conducted
by any Controlled Entities of any director, officer, employee, consultants or independent contractors of the Company, or any of their
immediate family members, are deemed conducted by such person.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">One of the principal purposes of the federal securities
laws is to prohibit so-called &ldquo;insider trading.&rdquo; Simply stated, insider trading occurs when a person uses material nonpublic
information obtained through involvement with the Company to make decisions to purchase, sell, give away or otherwise trade the Company&rsquo;s
securities or to provide that information to others outside the Company. The prohibitions against insider trading apply to purchase, sell,
trades, tips and recommendations by virtually any person, including all persons associated with the Company, if the information involved
is &ldquo;material&rdquo; and &ldquo;nonpublic.&rdquo; These terms are defined in this Policy under Part I, Section 3 below. The prohibitions
would apply to any director, officer, employee, consultant, independent contractor, any of their immediate family members or any of their
Controlled Entities who buys or sells Company securities on the basis of material nonpublic information that he or she obtained about
the Company, its customers, suppliers, or other companies with which the Company has contractual or other business relationships or may
be negotiating transactions.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>&nbsp;</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B><U>Definitions</U></B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>&nbsp;</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><B><U>(a) Material.</U></B> Insider trading restrictions
come into play only if the information you possess is &ldquo;material.&rdquo; Materiality, however, involves a relatively low threshold.
Information is generally regarded as &ldquo;material&rdquo; if it has market significance, that is, if its public dissemination is likely
to affect the market price of securities, or if it otherwise is information that a reasonable investor would want to know before making
an investment decision.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Information dealing with the following subjects
is reasonably likely to be found material in particular situations:</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">(i) significant changes in the Company&rsquo;s
prospects;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">(ii) significant write-downs in assets or increases
in reserves;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">(iii) developments regarding significant litigation
or government agency investigations;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">(iv) liquidity problems;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">(v) changes in earnings estimates or unusual gains
or losses in major operations;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">(vi) major changes in the Company&rsquo;s management
or the board of directors;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">(vii) changes in dividends;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">(viii) extraordinary borrowings;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">(ix) major changes in accounting methods or policies;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">(x) award or loss of a significant contract;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">(xi) cybersecurity risks and incidents, including
vulnerabilities and breaches;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">(xii) changes in debt ratings;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">(xiii) proposals, plans or agreements, even if
preliminary in nature, involving mergers, acquisitions, divestitures, recapitalizations, strategic alliances, licensing arrangements,
or purchases or sales of substantial assets; and</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">(xiv) offerings of Company securities.</P>



<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"></P>

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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Material information is not limited to historical
facts but may also include projections and forecasts. Material information can also include information relating to other companies, including
the Company&rsquo;s acquisition targets, customers, vendors or suppliers. With respect to a future event, such as a merger, acquisition
or introduction of a new product, the point at which negotiations or product development are determined to be material is determined by
balancing the probability that the event will occur against the magnitude of the effect the event would have on a company&rsquo;s operations
or stock price should it occur. Thus, information concerning an event that would have a large effect on stock price, such as a merger,
may be material even if the possibility that the event will occur is relatively small. When in doubt about whether particular nonpublic
information is material, you should presume it is material.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><B>If you are unsure whether information is material,
you should either consult the Compliance Officer before making any decision to disclose such information (other than to persons who need
to know it) or to purchase, sell, trade in or recommend securities to which that information relates or assume that the information is
material.</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><B>&nbsp;</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><B><U>(b) Nonpublic</U></B>. Insider trading prohibitions
come into play only when you possess information that is material and &ldquo;nonpublic.&rdquo; The fact that information has been disclosed
to a few members of the public does not make it public for insider trading purposes. To be &ldquo;public&rdquo; the information must have
been disseminated in a manner designed to reach investors generally, and the investors must be given the opportunity to absorb the information.
Even after public disclosure of information about the Company, you must wait until the close of business on the second (2<FONT STYLE="font-size: 10pt"><SUP>nd</SUP></FONT>)
trading day after the information was publicly disclosed before you can treat the information as public.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Nonpublic information may include:</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">(i) information available to a select group of
analysts or brokers or institutional investors;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">(ii) undisclosed facts that are the subject of
rumors, even if the rumors are widely circulated; and</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">(iii) information that has been entrusted to the
Company on a confidential basis until a public announcement of the information has been made and enough time has elapsed for the market
to respond to a public announcement of the information (normally two (2) trading days).</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><B>&nbsp;</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><B>As with questions of materiality, if you are
not sure whether information is considered public, you should either consult with the Compliance Officer or assume that the information
is nonpublic and treat it as confidential.</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><B>&nbsp;</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><B><U>(c) Trade</U></B>. &ldquo;Trade&rdquo; is
defined hereunder as a public purchase or sale that is effected on an exchange or in an over-the counter market and does not include a
privately negotiated purchase or sale of the Company&rsquo;s securities. For avoidance of doubt, no purchase or sale, publicly or privately,
shall be allowed if a person covered hereunder is in possession of material nonpublic information.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><B>&nbsp;</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><B><U>(d) Trading Day</U></B>. A &ldquo;trading
day&rdquo; means a day on which national stock exchanges (including the Over the Counter Bulletin Board) are open for trading.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><B>&nbsp;</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><B><U>(e) Immediate Family Members</U></B>. The
&ldquo;immediate family members&rdquo; of a person means the person&rsquo;s spouse, parents, stepparents, children, stepchildren, siblings,
mothers and fathers-in-law, sons and daughters-in-law, brothers and sisters-in-law, and anyone (other than a tenant or employee) who shares
such person&rsquo;s household.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><B>&nbsp;</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><B><U>(f) Controlled Entities</U></B>. &ldquo;Controlled
Entities&rdquo; of a person include (i) any corporation or organization (other than the Company or its subsidiaries) in which such person
is a director or officer or directly or indirectly the beneficial owner of 10% or more of any class of equity securities, and (ii) any
trust or estate in which such person has a substantial beneficial interest or as to which such person serves as a trustee, executor or
in a similar fiduciary capacity.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><B>&nbsp;</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><B><U>(g) Compliance Officer.</U></B> The duties
of the Compliance Officer, who is appointed by the board of directors of the Company from time to time, include, but are not limited to,
the following:</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">(i) assisting with implementation and enforcement
of this Policy;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">(ii) circulating this Policy to all persons covered
hereunder and ensuring that this Policy is amended as necessary to remain up-to-date with insider trading laws;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">(iii) updating the list of Covered Persons as
<U>Appendix A</U> from time to time;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">(iv) pre-clearing all trading in securities of
the Company by Covered Persons in accordance with the procedures set forth in Part II, Section 3 below;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">(v) providing approval of any Rule 10b5-1 plans
under Part II, Section 1(c) below and any prohibited transactions under Part II, Section 4 below; and</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">(vi) providing a reporting system with an effective
whistleblower protection mechanism.</P>



<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"></P>

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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><B>&nbsp;</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>PART I</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><B><U>1. Applicability</U></B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">This Policy applies to all trading or other transactions
in (i) the Company&rsquo;s securities, including ordinary shares, options and any other securities that the Company may issue, such as
preferred shares, notes, bonds and convertible securities, as well as to derivative securities relating to any of the Company&rsquo;s
securities, whether or not issued by the Company; and (ii) the securities of certain other companies, including ordinary shares / common
stock, options and other securities issued by those companies as well as derivative securities relating to any of those companies&rsquo;
securities.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">This Policy applies to all employees of the Company,
all officers of the Company, all members of the Company&rsquo;s board of directors, consultants and independent contractors, their respective
immediate family members, and Controlled Entities of the foregoing persons.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><B>&nbsp;</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><B><U>2. General Policy: No Trading or Causing
Trading While in Possession of Material Nonpublic Information</U></B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><B>&nbsp;</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><B>(a) </B>No director, officer, employee, consultants
or independent contractors, or any of their immediate family members may purchase or sell, or offer to purchase or sell, any Company security,
whether or not issued by the Company, while in possession of material nonpublic information about the Company. (The terms &ldquo;material&rdquo;
and &ldquo;nonpublic&rdquo; are defined in Part I, Section 3(a) and (b) below.)</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><B>&nbsp;</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><B>(b) </B>No director, officer, employee, consultants
or independent contractors, or any of their immediate family members, who knows of any material nonpublic information about the Company
may communicate that information to (&ldquo;<B>tip</B>&rdquo;) any other person, including family members and friends, or otherwise disclose
such information without the Company&rsquo;s authorization.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><B>&nbsp;</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><B>(c) </B>No director, officer, employee, consultants
or independent contractors, or any of their immediate family members, may purchase or sell any security of any other company, while in
possession of material nonpublic information about that company that was obtained in the course of his or her involvement with the Company.
No director, officer, employee, consultants or independent contractors, or any of their immediate family members, who knows of any such
material nonpublic information may communicate that information to, or tip, any other person, including family members and friends, or
otherwise disclose such information without the Company&rsquo;s authorization.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><B>&nbsp;</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><B>(d) </B>For compliance purposes, you should
never purchase, sell, trade, tip or recommend securities (or otherwise cause the purchase or sale of securities) while in possession of
information that you have reason to believe is material and nonpublic unless you first consult with, and obtain the advance approval of,
the Compliance Officer (which is defined in Part I, Section 3(c) below).</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><B>&nbsp;</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><B>(e) </B>Covered Persons must &ldquo;pre-clear&rdquo;
all trading in securities of the Company in accordance with the procedures set forth in Part II, Section 3 below.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><B>&nbsp;</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><B>(f) </B>Even if trading is allowed, Federal
securities laws require that officers, directors, large stockholders (owning more than 5% or 10%) and affiliates of the Company publicly
report transactions in Company stock (such as on Form 144 with respect to sale of restricted and control securities, and, in certain cases,
Schedules 13D and 13G). Contact the Compliance Officer if you need assistance complying with these additional requirements.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"></P>

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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><B>&nbsp;</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><B><U>3. Exceptions</U></B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">The trading restrictions of this Policy do not
apply to the following:</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Exercising stock options granted under the Company&rsquo;s
current or future equity incentive plans for cash, cashless exercise without a simultaneous sale of shares from such exercise, or the
delivery of previously owned Company stock. However, the sale of any shares issued on the exercise of Company-granted stock options are
subject to trading restrictions under this Policy.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><B>&nbsp;</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><B><U>4. Violations of Insider Trading Laws</U></B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Penalties for trading on or communicating material
nonpublic information can be severe, both for individuals involved in such unlawful conduct and their employers and supervisors, and may
include jail terms, criminal fines, civil penalties and civil enforcement injunctions. Given the severity of the potential penalties,
compliance with this Policy is absolutely mandatory.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><B>&nbsp;</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><B><U>(a) Legal Penalties.</U></B> A person who
violates insider trading laws by engaging in transactions in a company&rsquo;s securities when he or she has material nonpublic information
can be sentenced to a substantial jail term and required to pay a criminal penalty of several times the amount of profits gained or losses
avoided.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">In addition, a person who tips others may also
be liable for transactions by the tippees to whom he or she has disclosed material nonpublic information. Tippers can be subject to the
same penalties and sanctions as the tippees, and the U.S. Securities and Exchange Commission (the &ldquo;<B>SEC</B>&rdquo;) has imposed
large penalties even when the tipper did not profit from the transaction.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">The SEC can also seek substantial civil penalties
from any person who, at the time of an insider trading violation, &ldquo;directly or indirectly controlled the person who committed such
violation,&rdquo; which would apply to the Company and/or management and supervisory personnel. These control persons may be held liable
for up to the greater of $1 million or three times the amount of the profits gained or losses avoided. Even for violations that result
in a small or no profit, the SEC can seek penalties from a company and/or its management and supervisory personnel as control persons.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><B>&nbsp;</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><B><U>(b) Company-Imposed Penalties.</U></B> Employees
who violate this Policy may be subject to disciplinary action by the Company, including dismissal for cause. Any exceptions to the Policy,
if permitted, may only be granted by the Compliance Officer and must be provided before any activity contrary to the above requirements
takes place.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><B>&nbsp;</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><B><U>5. Applicability After Termination of Relationship
with the Company</U></B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">If the relationship with the Company terminates
at a time when an employee, officer, director, consultant or independent contractor has material nonpublic information about the Company,
the prohibition on trading on such information continues until such information is no longer material nonpublic information.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><B>&nbsp;</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>PART II</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><B><U>1. Blackout Periods</U></B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">All Covered Persons are prohibited from trading
in the Company&rsquo;s securities during periods outside of the trading windows as defined below. During the periods outside of the trading
windows, which are considered &ldquo;blackout periods&rdquo;, Covered Persons generally possess or are presumed to possess material nonpublic
information about the Company&rsquo;s financial results.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><B><U>(a) Periodic Trading Windows.</U></B> Trading in the Company&rsquo;s
securities by Covered Persons is only allowed during a trading window that begin after market close on the first full trading day following
the Company&rsquo;s Form 6-K or Form 20-F announcing its periodic earnings and end at the close of business on the 14th day before the
end of the then-current reporting period. For the purposes of the foregoing, a full trading day means an entire calendar day in which
a session of regular trading hours on Nasdaq between 9:30 a.m. and 4:00 p.m. Eastern Time (or such earlier close time as has been set
by exchange rules) has occurred. Company Personnel may be allowed to trade outside of a trading window only (a) pursuant to a pre-approved
Rule 10b5-1 Plan as described below or (b) if granted a waiver in accordance with the procedure for granting waivers as described below.
However, even during a trading window, a Covered Person who is in possession of any material nonpublic information should not purchase,
sell or trade in the Company&rsquo;s securities until the information has been made publicly available or is no longer material.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"></P>

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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><B><U>(b) Other Blackout Periods</U></B>. From
time to time, other types of material nonpublic information regarding the Company (such as negotiation of mergers, acquisitions or dispositions,
investigation and assessment of cybersecurity incidents or new product developments) may be pending and not be publicly disclosed. While
such material nonpublic information is pending, even if a trading window provided under section 1(a) above exists, the Company may impose
special blackout periods during which Covered Persons are prohibited from trading in the Company&rsquo;s securities. If the Company imposes
a special blackout period, it will notify the Covered Persons affected. The Company will re-open the trading window once the special blackout
period has ended.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><B>&nbsp;</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><B><U>(c) Exception</U></B>. These trading restrictions
do not apply to transactions under a pre-existing written plan, contract, instruction, or arrangement under Rule 10b5-1 under the Securities
Exchange Act of 1934 (an &ldquo;<B>Approved 10b5-1 Plan</B>&rdquo;) that:</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">(i) has been reviewed and approved at least two
(2) weeks in advance of any trades thereunder by the Compliance Officer (or, if revised or amended, such revisions or amendments have
been reviewed and approved by the Compliance Officer at least two (2) weeks in advance of any subsequent trades);</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">(ii) was entered into in good faith by the Covered
Person at a time when the Covered Person was not in possession of material nonpublic information about the Company; and</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">(iii) gives a third party the discretionary authority
to execute such purchases and sales, outside the control of the Covered Person, so long as such third party does not possess any material
nonpublic information about the Company; or explicitly specifies the security or securities to be purchased or sold, the number of shares,
the prices and/or dates of transactions, or other formula(s) describing such transactions.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><B>&nbsp;</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><B><U>2. Pre-Clearance of Securities Transactions</U></B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><B>(a) </B>Because Company Insiders are likely
to obtain material nonpublic information on a regular basis, the Company requires all such persons to refrain from trading, even during
a trading window, without first pre-clearing all transactions in the Company&rsquo;s securities.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><B>&nbsp;</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><B>(b) </B>Subject to the exemption in subsection
(d) below, no Company Insider may, directly or indirectly, purchase or sell (or otherwise make any transfer, gift, pledge or loan of)
any Company security at any time without first obtaining prior approval from the Compliance Officer. These procedures also apply to transactions
by such person&rsquo;s immediate family members and to transactions by Controlled Entities of such person.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><B>(c) </B>The Compliance Officer shall record
the date each request is received and the date and time each request is approved or disapproved. Unless revoked, a grant of permission
will normally remain valid until the close of trading fourteen (14) calendar days following the day on which it was granted. If the transaction
does not occur during the 14-day period, pre-clearance of the transaction must be re-requested.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><B>&nbsp;</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><B>(d) </B>Pre-clearance is not required for purchases
and sales of securities under an Approved 10b5-1 Plan. With respect to any purchase or sale under an Approved 10b5-1 Plan, the third party
effecting transactions on behalf of the Company Insider should be instructed to send duplicate confirmations of all such transactions
to the Compliance Officer.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><B>&nbsp;</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><B><U>4. Prohibited Transactions</U></B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><B>&nbsp;</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><B>(a) </B>Company Insiders are prohibited from
trading in the Company&rsquo;s equity securities during a blackout period imposed under an &ldquo;individual account&rdquo; retirement
or pension plan of the Company, during which at least 50% of the plan participants are unable to purchase, sell or otherwise acquire or
transfer an interest in equity securities of the Company, due to a temporary suspension of trading by the Company or the plan fiduciary.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><B>&nbsp;</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><B>(b) </B>Covered Persons, including any person&rsquo;s
immediate family members and Controlled Entities of such person, are prohibited from engaging in the following transactions in the Company&rsquo;s
securities unless advance approval is obtained from the Compliance Officer:</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><U>(i) Short-term trading.</U> Company Insiders
who purchase Company securities may not sell any Company securities of the same class for at least six (6) months after the purchase,
and Company Insiders who sell Company securities may not purchase any Company securities of the same class for at least six (6) months
after the sale;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><U>(ii) Short sales.</U> Covered Persons may not
sell the Company&rsquo;s securities short;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><U>(iii) Options trading.</U> Covered Persons
may not buy or sell puts or calls or other derivative securities on the Company&rsquo;s securities;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><U>(iv) Trading on margin or pledging.</U> Covered
Persons may not hold Company securities in a margin account or pledge Company securities as collateral for a loan; and</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><U>(v) Hedging.</U> Covered Persons may not enter
into hedging or monetization transactions or similar arrangements with respect to Company securities.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><B>&nbsp;</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><B><U>5. Acknowledgment and Certification</U></B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">All Covered Persons are required to sign the attached
acknowledgment and certification.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><I>[Remainder of Page Intentionally Left Blank]</I></P>




<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><B>&nbsp;</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><B></B></P>

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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><B>&nbsp;</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>ACKNOWLEDGMENT AND CERTIFICATION</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">The undersigned does hereby acknowledge receipt
of Jin Medical International Ltd.&rsquo;s Insider Trading Policy. The undersigned has read and understands such Policy and agrees to be
governed by such Policy at all times in connection with the purchase and sale of securities and the confidentiality of nonpublic information.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
  <TR STYLE="vertical-align: bottom">
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="border-bottom: black 1.5pt solid">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="width: 5%">&nbsp;</TD>
    <TD STYLE="width: 45%">&nbsp;</TD>
    <TD STYLE="width: 10%">&nbsp;</TD>
    <TD STYLE="width: 40%; font-size: 10pt">(Signature)</TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="border-bottom: black 1.5pt solid">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="font-size: 10pt">(Please print name)</TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="font-size: 10pt">Date:</TD>
    <TD STYLE="border-bottom: black 1.5pt solid">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD></TR>
  </TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>&nbsp;</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B></B></P>

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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B></B>&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>APPENDIX A</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>LIST OF COVERED PERSONS</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="width: 49%; border-bottom: black 1.5pt solid; font-size: 10pt; text-align: center">Name</TD>
    <TD STYLE="width: 2%; padding-bottom: 1.5pt">&nbsp;</TD>
    <TD STYLE="width: 49%; border-bottom: black 1.5pt solid; font-size: 10pt; text-align: center">Title/Department</TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: rgb(204,238,255)">
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: White">
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: rgb(204,238,255)">
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD></TR>
  </TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>

<P STYLE="margin: 0"></P>

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<DOCUMENT>
<TYPE>EX-12.1
<SEQUENCE>7
<FILENAME>f20f2023ex12-1_jinmedical.htm
<DESCRIPTION>CERTIFICATION
<TEXT>
<HTML>
<HEAD>
     <TITLE></TITLE>
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<BODY STYLE="font: 10pt Times New Roman, Times, Serif">

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: right"><B>Exhibit 12.1</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>Certification by the Principal Executive Officer</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>Pursuant to Section 302 of the Sarbanes-Oxley
Act of 2002</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">I, Erqi Wang, certify that:</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%"><TR STYLE="vertical-align: top; text-align: justify">
<TD STYLE="width: 0in"></TD><TD STYLE="width: 0.25in; text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">1.</FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">I
have reviewed this annual report on Form 20-F of Jin Medical International Ltd.;</FONT></TD>
</TR></TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%"><TR STYLE="vertical-align: top; text-align: justify">
<TD STYLE="width: 0in"></TD><TD STYLE="width: 0.25in; text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">2.</FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Based
on my knowledge, this report does not contain any untrue statement of a material fact or omit to state a material fact necessary to make
the statements made, in light of the circumstances under which such statements were made, not misleading with respect to the period covered
by this report;</FONT></TD>
</TR></TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%"><TR STYLE="vertical-align: top; text-align: justify">
<TD STYLE="width: 0in"></TD><TD STYLE="width: 0.25in; text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">3.</FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Based
on my knowledge, the financial statements, and other financial information included in this report, fairly present in all material respects
the financial condition, results of operations and cash flows of the company as of, and for, the periods presented in this report;</FONT></TD>
</TR></TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%"><TR STYLE="vertical-align: top; text-align: justify">
<TD STYLE="width: 0in"></TD><TD STYLE="width: 0.25in; text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">4.</FONT></TD><TD STYLE="text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">The
company&rsquo;s other certifying officer(s) and I are responsible for establishing and maintaining disclosure controls and procedures
(as defined in Exchange Act Rules 13a-15(e) and 15d-15(e)) for the company and have:</FONT></TD>
</TR></TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%"><TR STYLE="vertical-align: top; text-align: justify">
<TD STYLE="width: 0.25in"></TD><TD STYLE="width: 0.25in; text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">(a)</FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Designed
such disclosure controls and procedures, or caused such disclosure controls and procedures to be designed under our supervision, to ensure
that material information relating to the company, including its consolidated subsidiaries, is made known to us by others within those
entities, particularly during the period in which this report is being prepared;</FONT></TD>
</TR></TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%"><TR STYLE="vertical-align: top; text-align: justify">
<TD STYLE="width: 0.25in"></TD><TD STYLE="width: 0.25in; text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">(b)</FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">[reserved]</FONT></TD>
</TR></TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%"><TR STYLE="vertical-align: top; text-align: justify">
<TD STYLE="width: 0.25in"></TD><TD STYLE="width: 0.25in; text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">(c)</FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Evaluated
the effectiveness of the company&rsquo;s disclosure controls and procedures and presented in this report our conclusions about the effectiveness
of the disclosure controls and procedures, as of the end of the period covered by this report based on such evaluation; and</FONT></TD>
</TR></TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%"><TR STYLE="vertical-align: top; text-align: justify">
<TD STYLE="width: 0.25in"></TD><TD STYLE="width: 0.25in; text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">(d)</FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Disclosed
in this report any change in the company&rsquo;s internal control over financial reporting that occurred during the period covered by
the annual report that has materially affected, or is reasonably likely to materially affect, the company&rsquo;s internal control over
financial reporting; and</FONT></TD>
</TR></TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%"><TR STYLE="vertical-align: top; text-align: justify">
<TD STYLE="width: 0in"></TD><TD STYLE="width: 0.25in; text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">5.</FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">The
company&rsquo;s other certifying officer(s) and I have disclosed, based on our most recent evaluation of internal control over financial
reporting, to the company&rsquo;s auditors and the audit committee of the company&rsquo;s board of directors (or persons performing the
equivalent functions):</FONT></TD>
</TR></TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%"><TR STYLE="vertical-align: top; text-align: justify">
<TD STYLE="width: 0.25in"></TD><TD STYLE="width: 0.25in; text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">(a)</FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">All
significant deficiencies and material weaknesses in the design or operation of internal control over financial reporting which are reasonably
likely to adversely affect the company&rsquo;s ability to record, process, summarize and report financial information; and</FONT></TD>
</TR></TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%"><TR STYLE="vertical-align: top; text-align: justify">
<TD STYLE="width: 0.25in"></TD><TD STYLE="width: 0.25in; text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">(b)</FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Any
fraud, whether or not material, that involves management or other employees who have a significant role in the company&rsquo;s internal
control over financial reporting.</FONT></TD>
</TR></TABLE>


<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">Date: April 26, 2024</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="padding-bottom: 0pt; width: 60%">&nbsp;</TD>
    <TD STYLE="padding-bottom: 0pt; width: 5%; font-size: 10pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">By:</FONT></TD>
    <TD STYLE="padding-bottom: 0pt; border-bottom: Black 1.5pt solid; width: 35%; font-size: 10pt"><P STYLE="margin: 0; font: 10pt Times New Roman, Times, Serif">/s/ Erqi Wang</P></TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="padding-bottom: 0pt">&nbsp;</TD>
    <TD STYLE="padding-bottom: 0pt; font-size: 10pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Name:&nbsp;</FONT></TD>
    <TD STYLE="padding-bottom: 0pt; font-size: 10pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Erqi Wang</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="padding-bottom: 0pt">&nbsp;</TD>
    <TD STYLE="padding-bottom: 0pt; font-size: 10pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Title:</FONT></TD>
    <TD STYLE="padding-bottom: 0pt; font-size: 10pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Chief Executive Officer</FONT></TD></TR>
  </TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

</BODY>
</HTML>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>EX-12.2
<SEQUENCE>8
<FILENAME>f20f2023ex12-2_jinmedical.htm
<DESCRIPTION>CERTIFICATION
<TEXT>
<HTML>
<HEAD>
     <TITLE></TITLE>
</HEAD>
<BODY STYLE="font: 10pt Times New Roman, Times, Serif">

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: right"><B>Exhibit 12.2</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>Certification by the Principal Financial Officer</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>Pursuant to Section 302 of the Sarbanes-Oxley
Act of 2002</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">I, Ziqiang Wang, certify that:</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%"><TR STYLE="vertical-align: top; text-align: justify">
<TD STYLE="width: 0in"></TD><TD STYLE="width: 0.25in; text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">1.</FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">I
have reviewed this annual report on Form 20-F of Jin Medical International Ltd.;</FONT></TD>
</TR></TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%"><TR STYLE="vertical-align: top; text-align: justify">
<TD STYLE="width: 0in"></TD><TD STYLE="width: 0.25in; text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">2.</FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Based
on my knowledge, this report does not contain any untrue statement of a material fact or omit to state a material fact necessary to make
the statements made, in light of the circumstances under which such statements were made, not misleading with respect to the period covered
by this report;</FONT></TD>
</TR></TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%"><TR STYLE="vertical-align: top; text-align: justify">
<TD STYLE="width: 0in"></TD><TD STYLE="width: 0.25in; text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">3.</FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Based
on my knowledge, the financial statements, and other financial information included in this report, fairly present in all material respects
the financial condition, results of operations and cash flows of the company as of, and for, the periods presented in this report;</FONT></TD>
</TR></TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%"><TR STYLE="vertical-align: top; text-align: justify">
<TD STYLE="width: 0in"></TD><TD STYLE="width: 0.25in; text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">4.</FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">The
company&rsquo;s other certifying officer(s) and I are responsible for establishing and maintaining disclosure controls and procedures
(as defined in Exchange Act Rules 13a-15(e) and 15d-15(e)) for the company and have:</FONT></TD>
</TR></TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%"><TR STYLE="vertical-align: top; text-align: justify">
<TD STYLE="width: 0.25in"></TD><TD STYLE="width: 0.25in; text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">(a)</FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Designed
such disclosure controls and procedures, or caused such disclosure controls and procedures to be designed under our supervision, to ensure
that material information relating to the company, including its consolidated subsidiaries, is made known to us by others within those
entities, particularly during the period in which this report is being prepared;</FONT></TD>
</TR></TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%"><TR STYLE="vertical-align: top; text-align: justify">
<TD STYLE="width: 0.25in"></TD><TD STYLE="width: 0.25in; text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">(b)</FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">[reserved]</FONT></TD>
</TR></TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%"><TR STYLE="vertical-align: top; text-align: justify">
<TD STYLE="width: 0.25in"></TD><TD STYLE="width: 0.25in; text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">(c)</FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Evaluated
the effectiveness of the company&rsquo;s disclosure controls and procedures and presented in this report our conclusions about the effectiveness
of the disclosure controls and procedures, as of the end of the period covered by this report based on such evaluation; and</FONT></TD>
</TR></TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%"><TR STYLE="vertical-align: top; text-align: justify">
<TD STYLE="width: 0.25in"></TD><TD STYLE="width: 0.25in; text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">(d)</FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Disclosed
in this report any change in the company&rsquo;s internal control over financial reporting that occurred during the period covered by
the annual report that has materially affected, or is reasonably likely to materially affect, the company&rsquo;s internal control over
financial reporting; and</FONT></TD>
</TR></TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%"><TR STYLE="vertical-align: top; text-align: justify">
<TD STYLE="width: 0in"></TD><TD STYLE="width: 0.25in; text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">5.</FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">The
company&rsquo;s other certifying officer(s) and I have disclosed, based on our most recent evaluation of internal control over financial
reporting, to the company&rsquo;s auditors and the audit committee of the company&rsquo;s board of directors (or persons performing the
equivalent functions):</FONT></TD>
</TR></TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%"><TR STYLE="vertical-align: top; text-align: justify">
<TD STYLE="width: 0.25in"></TD><TD STYLE="width: 0.25in; text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">(a)</FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">All
significant deficiencies and material weaknesses in the design or operation of internal control over financial reporting which are reasonably
likely to adversely affect the company&rsquo;s ability to record, process, summarize and report financial information; and</FONT></TD>
</TR></TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%"><TR STYLE="vertical-align: top; text-align: justify">
<TD STYLE="width: 0.25in"></TD><TD STYLE="width: 0.25in; text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">(b)</FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Any
fraud, whether or not material, that involves management or other employees who have a significant role in the company&rsquo;s internal
control over financial reporting.</FONT></TD>
</TR></TABLE>


<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">Date: April 26, 2024</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="padding-bottom: 0pt; width: 60%">&nbsp;</TD>
    <TD STYLE="padding-bottom: 0pt; width: 5%; font-size: 10pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">By:</FONT></TD>
    <TD STYLE="padding-bottom: 0pt; border-bottom: Black 1.5pt solid; width: 35%; font-size: 10pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">
    /s/ Ziqiang Wang</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="padding-bottom: 0pt">&nbsp;</TD>
    <TD STYLE="padding-bottom: 0pt; font-size: 10pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Name:&nbsp;</FONT></TD>
    <TD STYLE="padding-bottom: 0pt; font-size: 10pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Ziqiang Wang</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="padding-bottom: 0pt">&nbsp;</TD>
    <TD STYLE="padding-bottom: 0pt; font-size: 10pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Title:</FONT></TD>
    <TD STYLE="padding-bottom: 0pt; font-size: 10pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Chief Financial Officer</FONT></TD></TR>
  </TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

</BODY>
</HTML>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>EX-13.1
<SEQUENCE>9
<FILENAME>f20f2023ex13-1_jinmedical.htm
<DESCRIPTION>CERTIFICATION
<TEXT>
<HTML>
<HEAD>
     <TITLE></TITLE>
</HEAD>
<BODY STYLE="font: 10pt Times New Roman, Times, Serif">

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: right"><B>Exhibit 13.1</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>Certification by the Principal Executive Officer</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>Pursuant to Section 906 of the Sarbanes-Oxley
Act of 2002</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">&nbsp;</P>

<P STYLE="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">In connection with the Annual Report of Jin Medical International Ltd.
(the &ldquo;Company&rdquo;) on Form 20-F for the year ended September 30, 2023 as filed with the Securities and Exchange Commission on
the date hereof (the &ldquo;Report&rdquo;), I, Erqi Wang, Chief Executive Officer of the Company, certify, pursuant to 18 U.S.C. Section
1350, as adopted pursuant to Section 906 of the Sarbanes-Oxley Act of 2002, that to my knowledge:</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%"><TR STYLE="vertical-align: top; text-align: justify">
<TD STYLE="width: 0.5in"></TD><TD STYLE="width: 0.25in; text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">(1)</FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">The
Report fully complies with the requirements of Section 13(a) or 15(d) of the Securities Exchange Act of 1934; and</FONT></TD>
</TR></TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%"><TR STYLE="vertical-align: top; text-align: justify">
<TD STYLE="width: 0.5in"></TD><TD STYLE="width: 0.25in; text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">(2)</FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">The
information contained in the Report fairly presents, in all material respects, the financial condition and results of operations of the
Company.</FONT></TD>
</TR></TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">Date: April 26, 2024</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="padding-bottom: 0pt; width: 60%">&nbsp;</TD>
    <TD STYLE="padding-bottom: 0pt; width: 5%; font-size: 10pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">By:</FONT></TD>
    <TD STYLE="padding-bottom: 0pt; border-bottom: Black 1.5pt solid; width: 35%; font-size: 10pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">/s/ Erqi Wang</FONT> </TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="padding-bottom: 0pt">&nbsp;</TD>
    <TD STYLE="padding-bottom: 0pt; font-size: 10pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Name:&nbsp;</FONT></TD>
    <TD STYLE="padding-bottom: 0pt; font-size: 10pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Erqi Wang</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="padding-bottom: 0pt">&nbsp;</TD>
    <TD STYLE="padding-bottom: 0pt; font-size: 10pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Title:</FONT></TD>
    <TD STYLE="padding-bottom: 0pt; font-size: 10pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Chief Executive Officer</FONT></TD></TR>
  </TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

</BODY>
</HTML>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>EX-13.2
<SEQUENCE>10
<FILENAME>f20f2023ex13-2_jinmedical.htm
<DESCRIPTION>CERTIFICATION
<TEXT>
<HTML>
<HEAD>
     <TITLE></TITLE>
</HEAD>
<BODY STYLE="font: 10pt Times New Roman, Times, Serif">

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: right"><B>Exhibit 13.2</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>Certification by the Principal Financial Officer</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>Pursuant to Section 906 of the Sarbanes-Oxley
Act of 2002</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">&nbsp;</P>

<P STYLE="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">In connection with the Annual Report of Jin Medical International Ltd. (the &ldquo;Company&rdquo;)
on Form 20-F for the year ended September 30, 2023 as filed with the Securities and Exchange Commission on the date hereof (the &ldquo;Report&rdquo;),
I, Ziqiang Wang, Chief Financial Officer of the Company, certify, pursuant to 18 U.S.C. Section 1350, as adopted pursuant to Section 906
of the Sarbanes-Oxley Act of 2002, that to my knowledge:</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%"><TR STYLE="vertical-align: top; text-align: justify">
<TD STYLE="width: 0.5in"></TD><TD STYLE="width: 0.25in; text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">(1)</FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">The
Report fully complies with the requirements of Section 13(a) or 15(d) of the Securities Exchange Act of 1934; and</FONT></TD>
</TR></TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%"><TR STYLE="vertical-align: top; text-align: justify">
<TD STYLE="width: 0.5in"></TD><TD STYLE="width: 0.25in; text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">(2)</FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">The
information contained in the Report fairly presents, in all material respects, the financial condition and results of operations of the
Company.</FONT></TD>
</TR></TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">Date: April 26, 2024</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="padding-bottom: 0pt; width: 60%">&nbsp;</TD>
    <TD STYLE="padding-bottom: 0pt; width: 5%; font-size: 10pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">By:</FONT></TD>
    <TD STYLE="padding-bottom: 0pt; border-bottom: Black 1.5pt solid; width: 35%; font-size: 10pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">/s/ Ziqiang Wang</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="padding-bottom: 0pt">&nbsp;</TD>
    <TD STYLE="padding-bottom: 0pt; font-size: 10pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Name:&nbsp;</FONT></TD>
    <TD STYLE="padding-bottom: 0pt; font-size: 10pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Ziqiang Wang</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="padding-bottom: 0pt">&nbsp;</TD>
    <TD STYLE="padding-bottom: 0pt; font-size: 10pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Title:</FONT></TD>
    <TD STYLE="padding-bottom: 0pt; font-size: 10pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Chief Financial Officer</FONT></TD></TR>
  </TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

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<DOCUMENT>
<TYPE>EX-15.1
<SEQUENCE>11
<FILENAME>f20f2023ex15-1_jinmedical.htm
<DESCRIPTION>CONSENT OF MAPLES AND CALDER (HONG KONG) LLP
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<P STYLE="font: bold 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: right">Exhibit 15.1</P>

<P STYLE="font: bold 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: bold 10pt Times New Roman, Times, Serif; margin: 0pt 0"><IMG SRC="ex15-1_001.jpg" ALT="">&nbsp;</P>

<P STYLE="font: bold 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
  <TR STYLE="vertical-align: top">
    <TD STYLE="width: 0.75in; font-size: 10pt; font-weight: bold">Our ref</TD>
    <TD STYLE="font-size: 10pt; font-weight: bold"><FONT STYLE="font-weight: normal">SQG/780862-000001/28529836v1</FONT></TD></TR>
  </TABLE>
<P STYLE="font: bold 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: left">JIN MEDICAL INTERNATIONAL LTD.<BR>
No. 33 Lingxiang Road, Wujin District</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: left">Changzhou City, Jiangsu Province</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: left">People&rsquo;s Republic of China</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: left">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">April 26, 2024</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Dear Sirs</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><B>JIN MEDICAL INTERNATIONAL LTD.</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">We have acted as legal advisers as to the laws
of the Cayman Islands JIN MEDICAL INTERNATIONAL LTD., an exempted company incorporated in the Cayman Islands with limited liability (the
&ldquo;<B>Company</B>&rdquo;), in connection with the filing by the Company with the United States Securities and Exchange Commission
(the &ldquo;<B>SEC</B>&rdquo;) of an annual report on Form 20-F for the year ended 30 September 2023 (the &ldquo;<B>Annual Report</B>&rdquo;).</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">We hereby consent to the reference to our firm
under the heading &ldquo;Item 10. Additional Information&mdash;E. Taxation&mdash;Cayman Islands Taxation&rdquo; in the Annual Report.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">We consent to the filing with the SEC of this
consent letter as an exhibit to the Annual Report. In giving such consent, we do not thereby admit that we come within the category of
persons whose consent is required under Section 7 of the Securities Act of 1933, or under the Securities Exchange Act of 1934, in each
case, as amended, or the regulations promulgated thereunder.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">Yours faithfully</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><FONT STYLE="font-size: 10pt">/s/ Maples and Calder (Hong Kong) LLP</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">Maples and Calder (Hong Kong) LLP</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><IMG SRC="ex15-1_002.jpg" ALT="" STYLE="width: 500px; height: 108px"></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

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</DOCUMENT>
<DOCUMENT>
<TYPE>EX-15.2
<SEQUENCE>12
<FILENAME>f20f2023ex15-2_jinmedical.htm
<DESCRIPTION>CONSENT OF BEIJING DACHENG LAW OFFICE, LLP (SHANGHAI)
<TEXT>
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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: right"><B>&nbsp;</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: right"><B>Exhibit 15.2</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>&nbsp;</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-right: 0; margin-bottom: 0pt; text-align: left"><IMG SRC="ex15-2_001.jpg" ALT="">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>Beijing Dacheng Law Offices, LLP (Shanghai)</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>&nbsp;</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>Consent Letter</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: right">April 26<FONT STYLE="font-size: 10pt">,
2024</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
  <TR STYLE="vertical-align: top">
    <TD STYLE="padding: 0pt; width: 0.5in; font-size: 10pt; text-indent: 0pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">To:</FONT></TD>
    <TD STYLE="padding: 0pt; text-indent: 0pt">
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">Jin Medical International Ltd.</P>
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">No. 33 Lingxiang Road, Wujin District</P>
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">Changzhou City, Jiangsu Province</P>
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">People&rsquo;s Republic of China</P></TD></TR>
  </TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">Dear Sir/Madam,</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">We hereby consent to the references to our firm&rsquo;s
name in Jin Medical International Ltd.&rsquo;s annual report on&nbsp;Form&nbsp;20-F&nbsp;for the year ended September 30, 2023 (the &ldquo;<B>Annual
Report</B>&rdquo;), which will be filed with the Securities and Exchange Commission (the&nbsp;&ldquo;<B>SEC</B>&rdquo;) on the date hereof.
We also consent to the filing of this consent letter with the SEC as an exhibit to the Annual Report.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">In giving such consent, we do not thereby admit
that we come within the category of persons whose consent is required under Section 7 of the Securities Act of 1933, or under the Securities
Exchange Act of 1934, in each case, as amended, or the regulations promulgated thereunder.&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
  <TR STYLE="vertical-align: top">
    <TD STYLE="width: 40%; text-align: justify; font-size: 10pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Yours faithfully,</FONT></TD>
    <TD STYLE="width: 60%; text-align: justify; font-size: 10pt">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="font-size: 10pt">&nbsp;</TD>
    <TD STYLE="font-size: 10pt">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="border-bottom: black 1.5pt solid; font-size: 10pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">/s/
    Beijing Dacheng Law Offices, LLP (Shanghai)</FONT></TD>
    <TD STYLE="font-size: 10pt">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="font-size: 10pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Beijing Dacheng Law Offices, LLP (Shanghai)</FONT></TD>
    <TD STYLE="font-size: 10pt">&nbsp;</TD></TR>
  </TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

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</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>EX-15.4
<SEQUENCE>13
<FILENAME>f20f2023ex15-4_jinmedical.htm
<DESCRIPTION>LETTER FROM MARCUM ASIA CPAS LLP REGARDING ITEM 16F OF FORM 20-F
<TEXT>
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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: right"><B>Exhibit 15.4</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: right"><B>&nbsp;</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><IMG SRC="ex15-4_001.jpg" ALT=""></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">December 11, 2023</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">Securities and Exchange Commission</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">100 F Street, N.E.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">Washington, DC 20549</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">Commissioners:</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">We have read the statements made by Jin Medical
International Ltd. under its Form 6-K dated December 11, 2023. We agree with the statements concerning our Firm in such Form 6-K; we are
not in a position to agree or disagree with other statements of Jin Medical International Ltd. contained therein.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">Very truly yours,</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">/s/ Marcum Asia CPAs&nbsp;<FONT STYLE="font-variant: small-caps">llp</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Marcum Asia CPAs&nbsp;<FONT STYLE="font-variant: small-caps">llp</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

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</DOCUMENT>
<DOCUMENT>
<TYPE>EX-97.1
<SEQUENCE>14
<FILENAME>f20f2023ex97-1_jinmedical.htm
<DESCRIPTION>COMPENSATION RECOVERY POLICY OF THE COMPANY
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<P STYLE="text-align: right; margin-top: 0; margin-bottom: 0"><B>Exhibit 97.1</B></P>

<P STYLE="text-align: center; margin-top: 0; margin-bottom: 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>JIN MEDICAL INTERNATIONAL LTD.</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>&nbsp;</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>POLICY FOR RECOVERY OF ERRONEOUSLY AWARDED COMPENSATION</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">In accordance with the applicable rules of The
Nasdaq Stock Market (the &ldquo;Nasdaq Rules&rdquo;), Section 10D and Rule 10D-1 of the Securities Exchange Act of 1934, as amended (the
&ldquo;Exchange Act&rdquo;) (&ldquo;Rule 10D-1&rdquo;), the Board of Directors (the &ldquo;Board&rdquo;) of Jin Medical International
Ltd. (the &ldquo;Company&rdquo;) has adopted this Policy for Recovery of Erroneously Awarded Compensation (the &ldquo;Policy&rdquo;),
which shall be deemed effective as of October 2, 2023 (the &ldquo;Effective Date&rdquo;). Capitalized terms used in this Policy but not
otherwise defined herein are defined in Section 11.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><B>&nbsp;</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><B>1.0 Persons Subject to Policy </B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">This Policy shall apply to current and former
Officers of the Company.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><B>&nbsp;</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><B>2.0 Compensation Subject to Policy </B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">This Policy shall apply to Incentive-Based Compensation
received on or after the Effective Date. For purposes of this Policy, the date on which Incentive-Based Compensation is &ldquo;received&rdquo;
shall be determined under the Applicable Rules, which generally provide that Incentive-Based Compensation is &ldquo;received&rdquo; when
the relevant Financial Reporting Measure is attained or satisfied, without regard to whether the grant, vesting or payment of the Incentive-Based
Compensation occurs after the end of that period.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><B>&nbsp;</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><B>3.0 Recovery of Compensation </B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">In the event that the Company is required to prepare
a Restatement, the Company shall recover, reasonably promptly, the portion of any Incentive-Based Compensation that is Erroneously Awarded
Compensation, unless the Committee has determined that recovery would be Impracticable. Recovery shall be required in accordance with
the preceding sentence regardless of whether the applicable Officer engaged in misconduct or otherwise caused or contributed to the requirement
for the Restatement and regardless of whether or when restated financial statements are filed by the Company. For clarity, the recovery
of Erroneously Awarded Compensation under this Policy will not give rise to any person&rsquo;s right to voluntarily terminate employment
for &ldquo;good reason,&rdquo; or due to a &ldquo;constructive termination&rdquo; (or any similar term of like effect) under any plan,
program or policy of or agreement with the Company or any of its affiliates.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><B>&nbsp;</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><B>4.0 Manner of Recovery; Limitation on Duplicative Recovery </B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">The Committee shall, in its sole discretion, determine
the manner of recovery of any Erroneously Awarded Compensation, which may include, without limitation, reduction or cancellation by the
Company or an affiliate of the Company of Incentive-Based Compensation or Erroneously Awarded Compensation, reimbursement or repayment
by any person subject to this Policy of the Erroneously Awarded Compensation, and, to the extent permitted by law, an offset of the Erroneously
Awarded Compensation against other compensation payable by the Company or an affiliate of the Company to such person. Notwithstanding
the foregoing, unless otherwise prohibited by the Applicable Rules, to the extent this Policy provides for recovery of Erroneously Awarded
Compensation already recovered by the Company pursuant to Sarbanes-Oxley Act Section 304 or Other Recovery Arrangements, the amount of
Erroneously Awarded Compensation already recovered by the Company from the recipient of such Erroneously Awarded Compensation may be credited
to the amount of Erroneously Awarded Compensation required to be recovered pursuant to this Policy from such person.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><B>&nbsp;</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><B></B></P>

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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><B>&nbsp;</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><B>5.0 Administration </B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">This Policy shall be administered, interpreted
and construed by the Committee, which is authorized to make all determinations necessary, appropriate or advisable for such purpose. The
Board may re-vest in itself the authority to administer, interpret and construe this Policy in accordance with applicable law, and in
such event references herein to the &ldquo;Committee&rdquo; shall be deemed to be references to the Board. Subject to any permitted review
by the applicable national securities exchange or association pursuant to the Applicable Rules, all determinations and decisions made
by the Committee pursuant to the provisions of this Policy shall be final, conclusive and binding on all persons, including the Company
and its affiliates, stockholders and employees. The Committee may delegate administrative duties with respect to this Policy to one or
more directors or employees of the Company, as permitted under applicable law, including any Applicable Rules.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><B>&nbsp;</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><B>6.0 Interpretation </B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">This Policy will be interpreted and applied in
a manner that is consistent with the requirements of the Applicable Rules, and to the extent this Policy is inconsistent with such Applicable
Rules, it shall be deemed amended to the minimum extent necessary to ensure compliance therewith.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><B>&nbsp;</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><B>7.0 No Indemnification; No Liability </B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">The Company shall not indemnify or insure any
person against the loss of any Erroneously Awarded Compensation pursuant to this Policy, nor shall the Company directly or indirectly
pay or reimburse any person for any premiums for third-party insurance policies that such person may elect to purchase to fund such person&rsquo;s
potential obligations under this Policy. None of the Company, an affiliate of the Company or any member of the Committee or the Board
shall have any liability to any person as a result of actions taken under this Policy.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><B>&nbsp;</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><B>8.0 Application; Enforceability </B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Except as otherwise determined by the Committee
or the Board, the adoption of this Policy does not limit, and is intended to apply in addition to, any other clawback, recoupment, forfeiture
or similar policies or provisions of the Company or its affiliates, including any such policies or provisions of such effect contained
in any employment agreement, bonus plan, incentive plan, equity-based plan or award agreement thereunder or similar plan, program or agreement
of the Company or an affiliate or required under applicable law (the &ldquo;Other Recovery Arrangements&rdquo;). The remedy specified
in this Policy shall not be exclusive and shall be in addition to every other right or remedy at law or in equity that may be available
to the Company or an affiliate of the Company.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><B>&nbsp;</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><B>9.0 Severability</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">The provisions in this Policy are intended to
be applied to the fullest extent of the law; provided, however, to the extent that any provision of this Policy is found to be unenforceable
or invalid under any applicable law, such provision will be applied to the maximum extent permitted, and shall automatically be deemed
amended in a manner consistent with its objectives to the extent necessary to conform to any limitations required under applicable law.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><B>&nbsp;</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><B>10.0 Amendment and Termination</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">The Board or the Committee may amend, modify or
terminate this Policy in whole or in part at any time and from time to time in its sole discretion. This Policy will terminate automatically
when the Company does not have a class of securities listed on a national securities exchange or association.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><B>&nbsp;</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><B></B></P>

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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><B>&nbsp;</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><B>11.0 Definitions </B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&ldquo;<B><I>Applicable Rules</I></B>&rdquo; means
Section 10D of the Exchange Act, Rule 10D-1 promulgated thereunder, the listing rules of the national securities exchange or association
on which the Company&rsquo;s securities are listed, and any applicable rules, standards or other guidance adopted by the Securities and
Exchange Commission or any national securities exchange or association on which the Company&rsquo;s securities are listed.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&ldquo;<B><I>Committee</I></B>&rdquo; means the
committee of the Board responsible for executive compensation decisions comprised solely of independent directors (as determined under
the Applicable Rules), or in the absence of such a committee, a majority of the independent directors serving on the Board.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&ldquo;<B><I>Erroneously Awarded Compensation</I></B>&rdquo;
means the amount of Incentive-Based Compensation received by a current or former Officer that exceeds the amount of Incentive-Based Compensation
that would have been received by such current or former Officer based on a restated Financial Reporting Measure, as determined on a pre-tax
basis in accordance with the Applicable Rules.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&ldquo;<B><I>Exchange Act</I></B>&rdquo; means
the Securities Exchange Act of 1934, as amended.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&ldquo;<B><I>Financial Reporting Measure</I></B>&rdquo;
means any measure determined and presented in accordance with the accounting principles used in preparing the Company&rsquo;s financial
statements, and any measures derived wholly or in part from such measures, including GAAP, non-GAAP financial measures, as well as stock
price and total stockholder return.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&ldquo;<B><I>GAAP</I></B>&rdquo; means United
States generally accepted accounting principles.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&ldquo;<B><I>Impracticable</I></B>&rdquo; means
(a) (i) the direct costs paid to third parties to assist in enforcing recovery would exceed the Erroneously Awarded Compensation; provided
that the Company (i) has made reasonable attempts to recover the Erroneously Awarded Compensation, (ii) documented such attempt(s), and
(iii) provided such documentation to the relevant listing exchange or association, (b) to the extent permitted by the Applicable Rules,
the recovery would violate the Company&rsquo;s home country laws pursuant to an opinion of home country counsel; provided that the Company
has (i) obtained an opinion of home country counsel, acceptable to the relevant listing exchange or association, that recovery would result
in such violation, and (ii) provided such opinion to the relevant listing exchange or association, or (c) recovery would likely cause
an otherwise tax-qualified retirement plan, under which benefits are broadly available to employees of the Company, to fail to meet the
requirements of 26 U.S.C. 401(a)(13) or 26 U.S.C. 411(a) and the regulations thereunder.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&ldquo;<B><I>Incentive-Based Compensation</I></B>&rdquo;
means, with respect to a Restatement, any compensation that is granted, earned, or vested based wholly or in part upon the attainment
of one or more Financial Reporting Measures and received by a person: (a) after beginning service as an Officer; (b) who served as an
Officer at any time during the performance period for that compensation; (c) while the Company has a class of its securities listed on
a national securities exchange or association; and (d) during the applicable Three-Year Period.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&ldquo;<B><I>Officer</I></B>&rdquo; means each
person who serves as an executive officer of the Company, as defined in Rule 10D-1(d) under the Exchange Act.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&ldquo;<B><I>Restatement</I></B>&rdquo; means
an accounting restatement to correct the Company&rsquo;s material noncompliance with any financial reporting requirement under securities
laws, including restatements that correct an error in previously issued financial statements (a) that is material to the previously issued
financial statements or (b) that would result in a material misstatement if the error were corrected in the current period or left uncorrected
in the current period.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&ldquo;<B><I>Restatement Date</I></B>&rdquo; means
the earlier to occur of (i) the date the Board, a committee of the Board or the officers of the Company authorized to take such action
if Board action is not required, concludes, or reasonably should have concluded, that the Company is required to prepare a Restatement,
or (ii) the date a court, regulator or other legally authorized body directs the Company to prepare a Restatement.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&ldquo;<B><I>Three-Year Period</I></B>&rdquo;
means the three completed fiscal years immediately preceding the date the Company is required to prepare a Restatement. The &ldquo;Three
Year Period&rdquo; also includes any transition period (that results from a change in the Company&rsquo;s fiscal year) within or immediately
following the three completed fiscal years identified in the preceding sentence. However, a transition period between the last day of
the Company&rsquo;s previous fiscal year end and the first day of its new fiscal year that comprises a period of nine to 12 months shall
be deemed a completed fiscal year.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center">3</P>

<P STYLE="text-align: center; margin-top: 0; margin-bottom: 0"></P>

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</xs:schema>
</XBRL>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>EX-101.CAL
<SEQUENCE>16
<FILENAME>cik0000183782-20230930_cal.xml
<DESCRIPTION>XBRL CALCULATION FILE
<TEXT>
<XBRL>
<?xml version="1.0" encoding="US-ASCII"?>
<!-- Generated by CompSci Transform (tm) - http://www.compsciresources.com -->
<!-- Created: Fri Apr 26 19:04:23 UTC 2024 -->
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<DOCUMENT>
<TYPE>EX-101.LAB
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    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_RelatedPartyTransactionsByRelatedPartyAxis_lbl" xml:lang="en-US">Related Party, Type [Axis]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_RelatedPartyTransactionsByRelatedPartyAxis" xlink:to="us-gaap_RelatedPartyTransactionsByRelatedPartyAxis_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_AssetsCurrent" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_AssetsCurrent"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/totalLabel" xlink:label="us-gaap_AssetsCurrent_lbl" xml:lang="en-US">TOTAL CURRENT ASSETS</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_AssetsCurrent" xlink:to="us-gaap_AssetsCurrent_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_Assets" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_Assets"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/totalLabel" xlink:label="us-gaap_Assets_lbl" xml:lang="en-US">TOTAL ASSETS</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_Assets" xlink:to="us-gaap_Assets_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_LiabilitiesCurrent" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_LiabilitiesCurrent"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/totalLabel" xlink:label="us-gaap_LiabilitiesCurrent_lbl" xml:lang="en-US">TOTAL CURRENT LIABILITIES</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_LiabilitiesCurrent" xlink:to="us-gaap_LiabilitiesCurrent_lbl"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_LiabilitiesCurrent_lbl0" xml:lang="en-US">Current liabilities</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_LiabilitiesCurrent" xlink:to="us-gaap_LiabilitiesCurrent_lbl0"/>
    <loc xlink:type="locator" xlink:label="us-gaap_Liabilities" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_Liabilities"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/totalLabel" xlink:label="us-gaap_Liabilities_lbl" xml:lang="en-US">TOTAL LIABILITIES</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_Liabilities" xlink:to="us-gaap_Liabilities_lbl"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_Liabilities_lbl0" xml:lang="en-US">Total liabilities</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_Liabilities" xlink:to="us-gaap_Liabilities_lbl0"/>
    <loc xlink:type="locator" xlink:label="us-gaap_StockholdersEquity" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_StockholdersEquity"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/totalLabel" xlink:label="us-gaap_StockholdersEquity_lbl" xml:lang="en-US">TOTAL SHAREHOLDERS&#8217; EQUITY</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_StockholdersEquity" xlink:to="us-gaap_StockholdersEquity_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_LiabilitiesAndStockholdersEquity" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_LiabilitiesAndStockholdersEquity"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/totalLabel" xlink:label="us-gaap_LiabilitiesAndStockholdersEquity_lbl" xml:lang="en-US">TOTAL LIABILITIES AND SHAREHOLDERS&#8217; EQUITY</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_LiabilitiesAndStockholdersEquity" xlink:to="us-gaap_LiabilitiesAndStockholdersEquity_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_Revenues" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_Revenues"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/totalLabel" xlink:label="us-gaap_Revenues_lbl" xml:lang="en-US">Total revenue</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_Revenues" xlink:to="us-gaap_Revenues_lbl"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_Revenues_lbl0" xml:lang="en-US">Net revenue</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_Revenues" xlink:to="us-gaap_Revenues_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="us-gaap_Revenues_lbl1" xml:lang="en-US">Total revenue</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_Revenues" xlink:to="us-gaap_Revenues_lbl1"/>
    <loc xlink:type="locator" xlink:label="us-gaap_CostOfRevenue" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_CostOfRevenue"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/totalLabel" xlink:label="us-gaap_CostOfRevenue_lbl" xml:lang="en-US">Total cost of revenue and related tax</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_CostOfRevenue" xlink:to="us-gaap_CostOfRevenue_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_GrossProfit" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_GrossProfit"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/totalLabel" xlink:label="us-gaap_GrossProfit_lbl" xml:lang="en-US">GROSS PROFIT</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_GrossProfit" xlink:to="us-gaap_GrossProfit_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_OperatingExpenses" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_OperatingExpenses"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/totalLabel" xlink:label="us-gaap_OperatingExpenses_lbl" xml:lang="en-US">Total operating expenses</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_OperatingExpenses" xlink:to="us-gaap_OperatingExpenses_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_OperatingIncomeLoss" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_OperatingIncomeLoss"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/totalLabel" xlink:label="us-gaap_OperatingIncomeLoss_lbl" xml:lang="en-US">INCOME FROM OPERATIONS</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_OperatingIncomeLoss" xlink:to="us-gaap_OperatingIncomeLoss_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_OtherOperatingIncomeExpenseNet" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_OtherOperatingIncomeExpenseNet"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/totalLabel" xlink:label="us-gaap_OtherOperatingIncomeExpenseNet_lbl" xml:lang="en-US">Total other income, net</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_OtherOperatingIncomeExpenseNet" xlink:to="us-gaap_OtherOperatingIncomeExpenseNet_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_IncomeLossFromContinuingOperationsBeforeIncomeTaxesExtraordinaryItemsNoncontrollingInterest" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_IncomeLossFromContinuingOperationsBeforeIncomeTaxesExtraordinaryItemsNoncontrollingInterest"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/totalLabel" xlink:label="us-gaap_IncomeLossFromContinuingOperationsBeforeIncomeTaxesExtraordinaryItemsNoncontrollingInterest_lbl" xml:lang="en-US">INCOME BEFORE INCOME TAX PROVISION</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_IncomeLossFromContinuingOperationsBeforeIncomeTaxesExtraordinaryItemsNoncontrollingInterest" xlink:to="us-gaap_IncomeLossFromContinuingOperationsBeforeIncomeTaxesExtraordinaryItemsNoncontrollingInterest_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_NetIncomeLoss" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_NetIncomeLoss"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/totalLabel" xlink:label="us-gaap_NetIncomeLoss_lbl" xml:lang="en-US">NET INCOME</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_NetIncomeLoss" xlink:to="us-gaap_NetIncomeLoss_lbl"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_NetIncomeLoss_lbl0" xml:lang="en-US">Net income</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_NetIncomeLoss" xlink:to="us-gaap_NetIncomeLoss_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="us-gaap_NetIncomeLoss_lbl1" xml:lang="en-US">NET INCOME</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_NetIncomeLoss" xlink:to="us-gaap_NetIncomeLoss_lbl1"/>
    <loc xlink:type="locator" xlink:label="us-gaap_ComprehensiveIncomeNetOfTax" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ComprehensiveIncomeNetOfTax"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/totalLabel" xlink:label="us-gaap_ComprehensiveIncomeNetOfTax_lbl" xml:lang="en-US">TOTAL COMPREHENSIVE INCOME</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ComprehensiveIncomeNetOfTax" xlink:to="us-gaap_ComprehensiveIncomeNetOfTax_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_StockholdersEquityIncludingPortionAttributableToNoncontrollingInterest" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_StockholdersEquityIncludingPortionAttributableToNoncontrollingInterest"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/periodStartLabel" xlink:label="us-gaap_StockholdersEquityIncludingPortionAttributableToNoncontrollingInterest_lbl" xml:lang="en-US">Balance</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_StockholdersEquityIncludingPortionAttributableToNoncontrollingInterest" xlink:to="us-gaap_StockholdersEquityIncludingPortionAttributableToNoncontrollingInterest_lbl"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/periodEndLabel" xlink:label="us-gaap_StockholdersEquityIncludingPortionAttributableToNoncontrollingInterest_lbl0" xml:lang="en-US">Balance</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_StockholdersEquityIncludingPortionAttributableToNoncontrollingInterest" xlink:to="us-gaap_StockholdersEquityIncludingPortionAttributableToNoncontrollingInterest_lbl0"/>
    <loc xlink:type="locator" xlink:label="us-gaap_SharesOutstanding" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_SharesOutstanding"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/periodStartLabel" xlink:label="us-gaap_SharesOutstanding_lbl" xml:lang="en-US">Balance (in Shares)</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_SharesOutstanding" xlink:to="us-gaap_SharesOutstanding_lbl"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/periodEndLabel" xlink:label="us-gaap_SharesOutstanding_lbl0" xml:lang="en-US">Balance (in Shares)</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_SharesOutstanding" xlink:to="us-gaap_SharesOutstanding_lbl0"/>
    <loc xlink:type="locator" xlink:label="us-gaap_StatementEquityComponentsAxis" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_StatementEquityComponentsAxis"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_StatementEquityComponentsAxis_lbl" xml:lang="en-US">Equity Components [Axis]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_StatementEquityComponentsAxis" xlink:to="us-gaap_StatementEquityComponentsAxis_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_NetCashProvidedByUsedInOperatingActivities" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_NetCashProvidedByUsedInOperatingActivities"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/totalLabel" xlink:label="us-gaap_NetCashProvidedByUsedInOperatingActivities_lbl" xml:lang="en-US">Net cash provided by operating activities</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_NetCashProvidedByUsedInOperatingActivities" xlink:to="us-gaap_NetCashProvidedByUsedInOperatingActivities_lbl"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_NetCashProvidedByUsedInOperatingActivities_lbl0" xml:lang="en-US">Net cash provided by operating activities</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_NetCashProvidedByUsedInOperatingActivities" xlink:to="us-gaap_NetCashProvidedByUsedInOperatingActivities_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="us-gaap_NetCashProvidedByUsedInOperatingActivities_lbl1" xml:lang="en-US">Net cash used in operating activities</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_NetCashProvidedByUsedInOperatingActivities" xlink:to="us-gaap_NetCashProvidedByUsedInOperatingActivities_lbl1"/>
    <loc xlink:type="locator" xlink:label="us-gaap_NetCashProvidedByUsedInInvestingActivities" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_NetCashProvidedByUsedInInvestingActivities"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/totalLabel" xlink:label="us-gaap_NetCashProvidedByUsedInInvestingActivities_lbl" xml:lang="en-US">Net cash used in investing activities</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_NetCashProvidedByUsedInInvestingActivities" xlink:to="us-gaap_NetCashProvidedByUsedInInvestingActivities_lbl"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_NetCashProvidedByUsedInInvestingActivities_lbl0" xml:lang="en-US">Net cash used in investing activities</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_NetCashProvidedByUsedInInvestingActivities" xlink:to="us-gaap_NetCashProvidedByUsedInInvestingActivities_lbl0"/>
    <loc xlink:type="locator" xlink:label="us-gaap_NetCashProvidedByUsedInFinancingActivities" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_NetCashProvidedByUsedInFinancingActivities"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/totalLabel" xlink:label="us-gaap_NetCashProvidedByUsedInFinancingActivities_lbl" xml:lang="en-US">Net cash provided by (used in) financing activities</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_NetCashProvidedByUsedInFinancingActivities" xlink:to="us-gaap_NetCashProvidedByUsedInFinancingActivities_lbl"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_NetCashProvidedByUsedInFinancingActivities_lbl0" xml:lang="en-US">Net cash (used in) provided by financing activities</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_NetCashProvidedByUsedInFinancingActivities" xlink:to="us-gaap_NetCashProvidedByUsedInFinancingActivities_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="us-gaap_NetCashProvidedByUsedInFinancingActivities_lbl1" xml:lang="en-US">Net cash provided by financing activities</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_NetCashProvidedByUsedInFinancingActivities" xlink:to="us-gaap_NetCashProvidedByUsedInFinancingActivities_lbl1"/>
    <loc xlink:type="locator" xlink:label="us-gaap_CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalentsPeriodIncreaseDecreaseIncludingExchangeRateEffect" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalentsPeriodIncreaseDecreaseIncludingExchangeRateEffect"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/totalLabel" xlink:label="us-gaap_CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalentsPeriodIncreaseDecreaseIncludingExchangeRateEffect_lbl" xml:lang="en-US">Net increase in cash</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalentsPeriodIncreaseDecreaseIncludingExchangeRateEffect" xlink:to="us-gaap_CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalentsPeriodIncreaseDecreaseIncludingExchangeRateEffect_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalents" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalents"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/periodStartLabel" xlink:label="us-gaap_CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalents_lbl" xml:lang="en-US">Cash, beginning of year</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalents" xlink:to="us-gaap_CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalents_lbl"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/periodEndLabel" xlink:label="us-gaap_CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalents_lbl0" xml:lang="en-US">Cash, end of year</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalents" xlink:to="us-gaap_CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalents_lbl0"/>
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    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalents" xlink:to="us-gaap_CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalents_lbl1"/>
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    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="cik0000183782_ScheduleOfCompanySTotalRevenuesByProductCategoriesAbstract" xlink:to="cik0000183782_ScheduleOfCompanySTotalRevenuesByProductCategoriesAbstract_lbl"/>
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    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_AccountsReceivableNetAbstract_lbl" xml:lang="en-US">Accounts Receivable, Net [Abstract]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_AccountsReceivableNetAbstract" xlink:to="us-gaap_AccountsReceivableNetAbstract_lbl"/>
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    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="cik0000183782_ScheduleOfAccountsReceivableNetAbstract_lbl" xml:lang="en-US">Schedule of Accounts Receivable, Net [Abstract]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="cik0000183782_ScheduleOfAccountsReceivableNetAbstract" xlink:to="cik0000183782_ScheduleOfAccountsReceivableNetAbstract_lbl"/>
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    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="cik0000183782_ScheduleOfAllowanceForDoubtfulAccountsAbstract_lbl" xml:lang="en-US">Schedule of Allowance for Doubtful Accounts [Abstract]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="cik0000183782_ScheduleOfAllowanceForDoubtfulAccountsAbstract" xlink:to="cik0000183782_ScheduleOfAllowanceForDoubtfulAccountsAbstract_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_AllowanceForDoubtfulAccountsReceivable" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_AllowanceForDoubtfulAccountsReceivable"/>
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    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_AllowanceForDoubtfulAccountsReceivable" xlink:to="us-gaap_AllowanceForDoubtfulAccountsReceivable_lbl"/>
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    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_InventoryNetAbstract_lbl" xml:lang="en-US">Inventories [Abstract]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_InventoryNetAbstract" xlink:to="us-gaap_InventoryNetAbstract_lbl"/>
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    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="cik0000183782_ScheduleOfInventoriesAbstract_lbl" xml:lang="en-US">Schedule of Inventories [Abstract]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="cik0000183782_ScheduleOfInventoriesAbstract" xlink:to="cik0000183782_ScheduleOfInventoriesAbstract_lbl"/>
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    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/totalLabel" xlink:label="us-gaap_InventoryNet_lbl" xml:lang="en-US">Inventories</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_InventoryNet" xlink:to="us-gaap_InventoryNet_lbl"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_InventoryNet_lbl0" xml:lang="en-US">Inventories</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_InventoryNet" xlink:to="us-gaap_InventoryNet_lbl0"/>
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    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_PrepaidExpenseAndOtherAssetsCurrentAbstract" xlink:to="us-gaap_PrepaidExpenseAndOtherAssetsCurrentAbstract_lbl"/>
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    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="cik0000183782_ScheduleOfPrepaidExpensesAndOtherCurrentAssetsAbstract_lbl" xml:lang="en-US">Schedule of Prepaid Expenses and Other Current Assets [Abstract]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="cik0000183782_ScheduleOfPrepaidExpensesAndOtherCurrentAssetsAbstract" xlink:to="cik0000183782_ScheduleOfPrepaidExpensesAndOtherCurrentAssetsAbstract_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_PropertyPlantAndEquipmentAbstract" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_PropertyPlantAndEquipmentAbstract"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_PropertyPlantAndEquipmentAbstract_lbl" xml:lang="en-US">Property, Plant and Equipment, Net [Abstract]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_PropertyPlantAndEquipmentAbstract" xlink:to="us-gaap_PropertyPlantAndEquipmentAbstract_lbl"/>
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    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="cik0000183782_LandUseRightNetAbstarct_lbl" xml:lang="en-US">Land Use Right, Net [Abstract]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="cik0000183782_LandUseRightNetAbstarct" xlink:to="cik0000183782_LandUseRightNetAbstarct_lbl"/>
    <loc xlink:type="locator" xlink:label="cik0000183782_ScheduleOfLandUseRightNetAbstract" xlink:href="cik0000183782-20230930.xsd#cik0000183782_ScheduleOfLandUseRightNetAbstract"/>
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    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="cik0000183782_ScheduleOfLandUseRightNetAbstract" xlink:to="cik0000183782_ScheduleOfLandUseRightNetAbstract_lbl"/>
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    <loc xlink:type="locator" xlink:label="cik0000183782_ShorttermBankLoanAbstract" xlink:href="cik0000183782-20230930.xsd#cik0000183782_ShorttermBankLoanAbstract"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="cik0000183782_ShorttermBankLoanAbstract_lbl" xml:lang="en-US">Short-Term Bank Loan [Abstract]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="cik0000183782_ShorttermBankLoanAbstract" xlink:to="cik0000183782_ShorttermBankLoanAbstract_lbl"/>
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    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_RelatedPartyTransactionsAbstract_lbl" xml:lang="en-US">Related Party Transactions [Abstract]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_RelatedPartyTransactionsAbstract" xlink:to="us-gaap_RelatedPartyTransactionsAbstract_lbl"/>
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    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="cik0000183782_ScheduleOfAccountsReceivableRelatedPartiesAbstract" xlink:to="cik0000183782_ScheduleOfAccountsReceivableRelatedPartiesAbstract_lbl"/>
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    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="cik0000183782_ScheduleOfRevenueFromRelatedPartiesAbstract" xlink:to="cik0000183782_ScheduleOfRevenueFromRelatedPartiesAbstract_lbl"/>
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    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="cik0000183782_ScheduleOfDeferredTaxAssetsAbstract" xlink:to="cik0000183782_ScheduleOfDeferredTaxAssetsAbstract_lbl"/>
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    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/totalLabel" xlink:label="us-gaap_DeferredTaxAssetsGross_lbl" xml:lang="en-US">Total</label>
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    <loc xlink:type="locator" xlink:label="us-gaap_DeferredTaxAssetsLiabilitiesNet" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_DeferredTaxAssetsLiabilitiesNet"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/totalLabel" xlink:label="us-gaap_DeferredTaxAssetsLiabilitiesNet_lbl" xml:lang="en-US">Total deferred tax assets, net</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_DeferredTaxAssetsLiabilitiesNet" xlink:to="us-gaap_DeferredTaxAssetsLiabilitiesNet_lbl"/>
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    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="cik0000183782_ScheduleOfMovementOfTheValuationAllowanceAbstract" xlink:to="cik0000183782_ScheduleOfMovementOfTheValuationAllowanceAbstract_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_DeferredTaxAssetsValuationAllowance" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_DeferredTaxAssetsValuationAllowance"/>
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    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_DeferredTaxAssetsValuationAllowance" xlink:to="us-gaap_DeferredTaxAssetsValuationAllowance_lbl"/>
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    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_DeferredTaxAssetsValuationAllowance" xlink:to="us-gaap_DeferredTaxAssetsValuationAllowance_lbl0"/>
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    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_DeferredTaxAssetsValuationAllowance" xlink:to="us-gaap_DeferredTaxAssetsValuationAllowance_lbl1"/>
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    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="cik0000183782_ScheduleOfEffectiveTaxRateAbstract" xlink:to="cik0000183782_ScheduleOfEffectiveTaxRateAbstract_lbl"/>
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    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="cik0000183782_ScheduleOfTaxesPayableAbstract_lbl" xml:lang="en-US">Schedule of Taxes Payable [Abstract]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="cik0000183782_ScheduleOfTaxesPayableAbstract" xlink:to="cik0000183782_ScheduleOfTaxesPayableAbstract_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_TaxesPayableCurrent" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_TaxesPayableCurrent"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/totalLabel" xlink:label="us-gaap_TaxesPayableCurrent_lbl" xml:lang="en-US">Total taxes payable</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_TaxesPayableCurrent" xlink:to="us-gaap_TaxesPayableCurrent_lbl"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_TaxesPayableCurrent_lbl0" xml:lang="en-US">Taxes payable</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_TaxesPayableCurrent" xlink:to="us-gaap_TaxesPayableCurrent_lbl0"/>
    <loc xlink:type="locator" xlink:label="us-gaap_RisksAndUncertaintiesAbstract" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_RisksAndUncertaintiesAbstract"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_RisksAndUncertaintiesAbstract_lbl" xml:lang="en-US">Concentrations [Abstract]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_RisksAndUncertaintiesAbstract" xlink:to="us-gaap_RisksAndUncertaintiesAbstract_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_EquityAbstract" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_EquityAbstract"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_EquityAbstract_lbl" xml:lang="en-US">Shareholders Equity [Abstract]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_EquityAbstract" xlink:to="us-gaap_EquityAbstract_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_CommitmentsAndContingenciesDisclosureAbstract" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_CommitmentsAndContingenciesDisclosureAbstract"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_CommitmentsAndContingenciesDisclosureAbstract_lbl" xml:lang="en-US">Commitments and Contingencies [Abstract]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_CommitmentsAndContingenciesDisclosureAbstract" xlink:to="us-gaap_CommitmentsAndContingenciesDisclosureAbstract_lbl"/>
    <loc xlink:type="locator" xlink:label="cik0000183782_ScheduleOfCompanyWasObligatedUnderOperatingLeasesForMinimumRentalsAbstract" xlink:href="cik0000183782-20230930.xsd#cik0000183782_ScheduleOfCompanyWasObligatedUnderOperatingLeasesForMinimumRentalsAbstract"/>
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    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="cik0000183782_ScheduleOfCompanyWasObligatedUnderOperatingLeasesForMinimumRentalsAbstract" xlink:to="cik0000183782_ScheduleOfCompanyWasObligatedUnderOperatingLeasesForMinimumRentalsAbstract_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_SegmentReportingAbstract" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_SegmentReportingAbstract"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_SegmentReportingAbstract_lbl" xml:lang="en-US">Segment Reporting [Abstract]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_SegmentReportingAbstract" xlink:to="us-gaap_SegmentReportingAbstract_lbl"/>
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    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_SubsequentEventsAbstract_lbl" xml:lang="en-US">Subsequent Events [Abstract]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_SubsequentEventsAbstract" xlink:to="us-gaap_SubsequentEventsAbstract_lbl"/>
    <loc xlink:type="locator" xlink:label="dei_DocumentType" xlink:href="https://xbrl.sec.gov/dei/2023/dei-2023.xsd#dei_DocumentType"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="dei_DocumentType_lbl" xml:lang="en-US">Document Type</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_DocumentType" xlink:to="dei_DocumentType_lbl"/>
    <loc xlink:type="locator" xlink:label="dei_DocumentRegistrationStatement" xlink:href="https://xbrl.sec.gov/dei/2023/dei-2023.xsd#dei_DocumentRegistrationStatement"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="dei_DocumentRegistrationStatement_lbl" xml:lang="en-US">Document Registration Statement</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_DocumentRegistrationStatement" xlink:to="dei_DocumentRegistrationStatement_lbl"/>
    <loc xlink:type="locator" xlink:label="dei_DocumentAnnualReport" xlink:href="https://xbrl.sec.gov/dei/2023/dei-2023.xsd#dei_DocumentAnnualReport"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="dei_DocumentAnnualReport_lbl" xml:lang="en-US">Document Annual Report</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_DocumentAnnualReport" xlink:to="dei_DocumentAnnualReport_lbl"/>
    <loc xlink:type="locator" xlink:label="dei_CurrentFiscalYearEndDate" xlink:href="https://xbrl.sec.gov/dei/2023/dei-2023.xsd#dei_CurrentFiscalYearEndDate"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="dei_CurrentFiscalYearEndDate_lbl" xml:lang="en-US">Current Fiscal Year End Date</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_CurrentFiscalYearEndDate" xlink:to="dei_CurrentFiscalYearEndDate_lbl"/>
    <loc xlink:type="locator" xlink:label="dei_DocumentPeriodEndDate" xlink:href="https://xbrl.sec.gov/dei/2023/dei-2023.xsd#dei_DocumentPeriodEndDate"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="dei_DocumentPeriodEndDate_lbl" xml:lang="en-US">Document Period End Date</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_DocumentPeriodEndDate" xlink:to="dei_DocumentPeriodEndDate_lbl"/>
    <loc xlink:type="locator" xlink:label="dei_DocumentFiscalYearFocus" xlink:href="https://xbrl.sec.gov/dei/2023/dei-2023.xsd#dei_DocumentFiscalYearFocus"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="dei_DocumentFiscalYearFocus_lbl" xml:lang="en-US">Document Fiscal Year Focus</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_DocumentFiscalYearFocus" xlink:to="dei_DocumentFiscalYearFocus_lbl"/>
    <loc xlink:type="locator" xlink:label="dei_DocumentTransitionReport" xlink:href="https://xbrl.sec.gov/dei/2023/dei-2023.xsd#dei_DocumentTransitionReport"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="dei_DocumentTransitionReport_lbl" xml:lang="en-US">Document Transition Report</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_DocumentTransitionReport" xlink:to="dei_DocumentTransitionReport_lbl"/>
    <loc xlink:type="locator" xlink:label="dei_DocumentShellCompanyReport" xlink:href="https://xbrl.sec.gov/dei/2023/dei-2023.xsd#dei_DocumentShellCompanyReport"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="dei_DocumentShellCompanyReport_lbl" xml:lang="en-US">Document Shell Company Report</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_DocumentShellCompanyReport" xlink:to="dei_DocumentShellCompanyReport_lbl"/>
    <loc xlink:type="locator" xlink:label="dei_EntityFileNumber" xlink:href="https://xbrl.sec.gov/dei/2023/dei-2023.xsd#dei_EntityFileNumber"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="dei_EntityFileNumber_lbl" xml:lang="en-US">Entity File Number</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_EntityFileNumber" xlink:to="dei_EntityFileNumber_lbl"/>
    <loc xlink:type="locator" xlink:label="dei_EntityRegistrantName" xlink:href="https://xbrl.sec.gov/dei/2023/dei-2023.xsd#dei_EntityRegistrantName"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="dei_EntityRegistrantName_lbl" xml:lang="en-US">Entity Registrant Name</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_EntityRegistrantName" xlink:to="dei_EntityRegistrantName_lbl"/>
    <loc xlink:type="locator" xlink:label="dei_EntityIncorporationStateCountryCode" xlink:href="https://xbrl.sec.gov/dei/2023/dei-2023.xsd#dei_EntityIncorporationStateCountryCode"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="dei_EntityIncorporationStateCountryCode_lbl" xml:lang="en-US">Entity Incorporation, State or Country Code</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_EntityIncorporationStateCountryCode" xlink:to="dei_EntityIncorporationStateCountryCode_lbl"/>
    <loc xlink:type="locator" xlink:label="dei_EntityAddressAddressLine1" xlink:href="https://xbrl.sec.gov/dei/2023/dei-2023.xsd#dei_EntityAddressAddressLine1"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="dei_EntityAddressAddressLine1_lbl" xml:lang="en-US">Entity Address, Address Line One</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_EntityAddressAddressLine1" xlink:to="dei_EntityAddressAddressLine1_lbl"/>
    <loc xlink:type="locator" xlink:label="dei_EntityAddressAddressLine2" xlink:href="https://xbrl.sec.gov/dei/2023/dei-2023.xsd#dei_EntityAddressAddressLine2"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="dei_EntityAddressAddressLine2_lbl" xml:lang="en-US">Entity Address, Address Line Two</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_EntityAddressAddressLine2" xlink:to="dei_EntityAddressAddressLine2_lbl"/>
    <loc xlink:type="locator" xlink:label="dei_EntityAddressCityOrTown" xlink:href="https://xbrl.sec.gov/dei/2023/dei-2023.xsd#dei_EntityAddressCityOrTown"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="dei_EntityAddressCityOrTown_lbl" xml:lang="en-US">Entity Address, City or Town</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_EntityAddressCityOrTown" xlink:to="dei_EntityAddressCityOrTown_lbl"/>
    <loc xlink:type="locator" xlink:label="dei_EntityAddressCountry" xlink:href="https://xbrl.sec.gov/dei/2023/dei-2023.xsd#dei_EntityAddressCountry"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="dei_EntityAddressCountry_lbl" xml:lang="en-US">Entity Address, Country</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_EntityAddressCountry" xlink:to="dei_EntityAddressCountry_lbl"/>
    <loc xlink:type="locator" xlink:label="dei_ContactPersonnelName" xlink:href="https://xbrl.sec.gov/dei/2023/dei-2023.xsd#dei_ContactPersonnelName"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="dei_ContactPersonnelName_lbl" xml:lang="en-US">Contact Personnel Name</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_ContactPersonnelName" xlink:to="dei_ContactPersonnelName_lbl"/>
    <loc xlink:type="locator" xlink:label="dei_CityAreaCode" xlink:href="https://xbrl.sec.gov/dei/2023/dei-2023.xsd#dei_CityAreaCode"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="dei_CityAreaCode_lbl" xml:lang="en-US">City Area Code</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_CityAreaCode" xlink:to="dei_CityAreaCode_lbl"/>
    <loc xlink:type="locator" xlink:label="dei_LocalPhoneNumber" xlink:href="https://xbrl.sec.gov/dei/2023/dei-2023.xsd#dei_LocalPhoneNumber"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="dei_LocalPhoneNumber_lbl" xml:lang="en-US">Local Phone Number</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_LocalPhoneNumber" xlink:to="dei_LocalPhoneNumber_lbl"/>
    <loc xlink:type="locator" xlink:label="dei_ContactPersonnelEmailAddress" xlink:href="https://xbrl.sec.gov/dei/2023/dei-2023.xsd#dei_ContactPersonnelEmailAddress"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="dei_ContactPersonnelEmailAddress_lbl" xml:lang="en-US">Contact Personnel Email Address</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_ContactPersonnelEmailAddress" xlink:to="dei_ContactPersonnelEmailAddress_lbl"/>
    <loc xlink:type="locator" xlink:label="dei_Security12bTitle" xlink:href="https://xbrl.sec.gov/dei/2023/dei-2023.xsd#dei_Security12bTitle"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="dei_Security12bTitle_lbl" xml:lang="en-US">Title of 12(b) Security</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_Security12bTitle" xlink:to="dei_Security12bTitle_lbl"/>
    <loc xlink:type="locator" xlink:label="dei_TradingSymbol" xlink:href="https://xbrl.sec.gov/dei/2023/dei-2023.xsd#dei_TradingSymbol"/>
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    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="dei_EntityFilerCategory_lbl" xml:lang="en-US">Entity Filer Category</label>
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    <loc xlink:type="locator" xlink:label="dei_EntityEmergingGrowthCompany" xlink:href="https://xbrl.sec.gov/dei/2023/dei-2023.xsd#dei_EntityEmergingGrowthCompany"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="dei_EntityEmergingGrowthCompany_lbl" xml:lang="en-US">Entity Emerging Growth Company</label>
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    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="dei_DocumentAccountingStandard_lbl" xml:lang="en-US">Document Accounting Standard</label>
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    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="dei_EntityShellCompany_lbl" xml:lang="en-US">Entity Shell Company</label>
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    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="dei_AuditorName_lbl" xml:lang="en-US">Auditor Name</label>
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    <loc xlink:type="locator" xlink:label="dei_AmendmentFlag" xlink:href="https://xbrl.sec.gov/dei/2023/dei-2023.xsd#dei_AmendmentFlag"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="dei_AmendmentFlag_lbl" xml:lang="en-US">Amendment Flag</label>
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    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="dei_DocumentFiscalPeriodFocus_lbl" xml:lang="en-US">Document Fiscal Period Focus</label>
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    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="dei_EntityAddressPostalZipCode_lbl" xml:lang="en-US">Entity Address, Postal Zip Code</label>
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    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_AssetsCurrentAbstract_lbl" xml:lang="en-US">CURRENT ASSETS:</label>
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    <loc xlink:type="locator" xlink:label="us-gaap_AccountsReceivableNetCurrent" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_AccountsReceivableNetCurrent"/>
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    <loc xlink:type="locator" xlink:label="us-gaap_AccountsAndOtherReceivablesNetCurrent" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_AccountsAndOtherReceivablesNetCurrent"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_AccountsAndOtherReceivablesNetCurrent_lbl" xml:lang="en-US">Accounts receivable - related parties</label>
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    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="us-gaap_AccountsAndOtherReceivablesNetCurrent_lbl0" xml:lang="en-US">Total accounts receivable, net - related parties</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_AccountsAndOtherReceivablesNetCurrent" xlink:to="us-gaap_AccountsAndOtherReceivablesNetCurrent_lbl0"/>
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    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_OtherReceivables_lbl" xml:lang="en-US">Due from related parties</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_OtherReceivables" xlink:to="us-gaap_OtherReceivables_lbl"/>
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    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_PrepaidExpenseAndOtherAssetsCurrent_lbl" xml:lang="en-US">Prepaid expenses and other current assets</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_PrepaidExpenseAndOtherAssetsCurrent" xlink:to="us-gaap_PrepaidExpenseAndOtherAssetsCurrent_lbl"/>
    <loc xlink:type="locator" xlink:label="cik0000183782_UnlabeledAbstract" xlink:href="cik0000183782-20230930.xsd#cik0000183782_UnlabeledAbstract"/>
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    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="cik0000183782_UnlabeledAbstract" xlink:to="cik0000183782_UnlabeledAbstract_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_PropertyPlantAndEquipmentNet" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_PropertyPlantAndEquipmentNet"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_PropertyPlantAndEquipmentNet_lbl" xml:lang="en-US">Property, plant and equipment, net</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_PropertyPlantAndEquipmentNet" xlink:to="us-gaap_PropertyPlantAndEquipmentNet_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_OperatingLeaseRightOfUseAsset" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_OperatingLeaseRightOfUseAsset"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_OperatingLeaseRightOfUseAsset_lbl" xml:lang="en-US">Land use right, net</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_OperatingLeaseRightOfUseAsset" xlink:to="us-gaap_OperatingLeaseRightOfUseAsset_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_DeferredIncomeTaxAssetsNet" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_DeferredIncomeTaxAssetsNet"/>
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    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_DeferredIncomeTaxAssetsNet" xlink:to="us-gaap_DeferredIncomeTaxAssetsNet_lbl"/>
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    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="cik0000183782_UnlabeledAbstract0" xlink:to="cik0000183782_UnlabeledAbstract0_lbl"/>
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    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="cik0000183782_UnlabeledAbstract1" xlink:to="cik0000183782_UnlabeledAbstract1_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_LiabilitiesAndStockholdersEquityAbstract" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_LiabilitiesAndStockholdersEquityAbstract"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_LiabilitiesAndStockholdersEquityAbstract_lbl" xml:lang="en-US">LIABILITIES AND STOCKHOLDERS&#8217; EQUITY</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_LiabilitiesAndStockholdersEquityAbstract" xlink:to="us-gaap_LiabilitiesAndStockholdersEquityAbstract_lbl"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="us-gaap_LiabilitiesAndStockholdersEquityAbstract_lbl0" xml:lang="en-US">LIABILITIES AND SHAREHOLDERS&#8217; EQUITY</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_LiabilitiesAndStockholdersEquityAbstract" xlink:to="us-gaap_LiabilitiesAndStockholdersEquityAbstract_lbl0"/>
    <loc xlink:type="locator" xlink:label="cik0000183782_UnlabeledAbstract2" xlink:href="cik0000183782-20230930.xsd#cik0000183782_UnlabeledAbstract2"/>
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    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="cik0000183782_UnlabeledAbstract2" xlink:to="cik0000183782_UnlabeledAbstract2_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_LiabilitiesCurrentAbstract" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_LiabilitiesCurrentAbstract"/>
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    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_LiabilitiesCurrentAbstract" xlink:to="us-gaap_LiabilitiesCurrentAbstract_lbl"/>
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    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_AccountsPayableCurrent" xlink:to="us-gaap_AccountsPayableCurrent_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_AccountsPayableAndOtherAccruedLiabilitiesCurrent" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_AccountsPayableAndOtherAccruedLiabilitiesCurrent"/>
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    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_AccountsPayableAndOtherAccruedLiabilitiesCurrent" xlink:to="us-gaap_AccountsPayableAndOtherAccruedLiabilitiesCurrent_lbl"/>
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    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_DeferredIncomeCurrent" xlink:to="us-gaap_DeferredIncomeCurrent_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_DeferredRevenueCurrent" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_DeferredRevenueCurrent"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_DeferredRevenueCurrent_lbl" xml:lang="en-US">Deferred revenue - related parties</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_DeferredRevenueCurrent" xlink:to="us-gaap_DeferredRevenueCurrent_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_OtherLiabilitiesCurrent" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_OtherLiabilitiesCurrent"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_OtherLiabilitiesCurrent_lbl" xml:lang="en-US">Due to related parties</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_OtherLiabilitiesCurrent" xlink:to="us-gaap_OtherLiabilitiesCurrent_lbl"/>
    <loc xlink:type="locator" xlink:label="cik0000183782_UnlabeledAbstract3" xlink:href="cik0000183782-20230930.xsd#cik0000183782_UnlabeledAbstract3"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="cik0000183782_UnlabeledAbstract3_lbl" xml:lang="en-US"></label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="cik0000183782_UnlabeledAbstract3" xlink:to="cik0000183782_UnlabeledAbstract3_lbl"/>
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    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="cik0000183782_UnlabeledAbstract4_lbl" xml:lang="en-US"></label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="cik0000183782_UnlabeledAbstract4" xlink:to="cik0000183782_UnlabeledAbstract4_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_CommitmentsAndContingencies" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_CommitmentsAndContingencies"/>
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    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_CommitmentsAndContingencies" xlink:to="us-gaap_CommitmentsAndContingencies_lbl"/>
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    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="cik0000183782_UnlabeledAbstract5" xlink:to="cik0000183782_UnlabeledAbstract5_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_StockholdersEquityAbstract" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_StockholdersEquityAbstract"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_StockholdersEquityAbstract_lbl" xml:lang="en-US">SHAREHOLDERS&#8217; EQUITY</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_StockholdersEquityAbstract" xlink:to="us-gaap_StockholdersEquityAbstract_lbl"/>
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    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_CommonStockValue" xlink:to="us-gaap_CommonStockValue_lbl"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="us-gaap_CommonStockValue_lbl0" xml:lang="en-US">Ordinary shares, value</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_CommonStockValue" xlink:to="us-gaap_CommonStockValue_lbl0"/>
    <loc xlink:type="locator" xlink:label="us-gaap_CommonStockParOrStatedValuePerShare" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_CommonStockParOrStatedValuePerShare"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_CommonStockParOrStatedValuePerShare_lbl" xml:lang="en-US">Ordinary shares, par value (in Dollars per share)</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_CommonStockParOrStatedValuePerShare" xlink:to="us-gaap_CommonStockParOrStatedValuePerShare_lbl"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="us-gaap_CommonStockParOrStatedValuePerShare_lbl0" xml:lang="en-US">Common stock value per share (in Dollars per share)</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_CommonStockParOrStatedValuePerShare" xlink:to="us-gaap_CommonStockParOrStatedValuePerShare_lbl0"/>
    <loc xlink:type="locator" xlink:label="us-gaap_CommonStockSharesAuthorized" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_CommonStockSharesAuthorized"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_CommonStockSharesAuthorized_lbl" xml:lang="en-US">Ordinary shares, shares authorized</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_CommonStockSharesAuthorized" xlink:to="us-gaap_CommonStockSharesAuthorized_lbl"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="us-gaap_CommonStockSharesAuthorized_lbl0" xml:lang="en-US">Common stock shares authorized</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_CommonStockSharesAuthorized" xlink:to="us-gaap_CommonStockSharesAuthorized_lbl0"/>
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    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_CommonStockSharesIssued_lbl" xml:lang="en-US">Ordinary shares, shares issued</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_CommonStockSharesIssued" xlink:to="us-gaap_CommonStockSharesIssued_lbl"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="us-gaap_CommonStockSharesIssued_lbl0" xml:lang="en-US">Ordinary shares issued</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_CommonStockSharesIssued" xlink:to="us-gaap_CommonStockSharesIssued_lbl0"/>
    <loc xlink:type="locator" xlink:label="us-gaap_CommonStockSharesOutstanding" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_CommonStockSharesOutstanding"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_CommonStockSharesOutstanding_lbl" xml:lang="en-US">Ordinary shares, shares outstanding</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_CommonStockSharesOutstanding" xlink:to="us-gaap_CommonStockSharesOutstanding_lbl"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="us-gaap_CommonStockSharesOutstanding_lbl0" xml:lang="en-US">Ordinary shares outstanding</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_CommonStockSharesOutstanding" xlink:to="us-gaap_CommonStockSharesOutstanding_lbl0"/>
    <loc xlink:type="locator" xlink:label="us-gaap_AdditionalPaidInCapital" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_AdditionalPaidInCapital"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_AdditionalPaidInCapital_lbl" xml:lang="en-US">Additional paid-in capital</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_AdditionalPaidInCapital" xlink:to="us-gaap_AdditionalPaidInCapital_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_StatutoryAccountingPracticesStatutoryCapitalAndSurplusBalance" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_StatutoryAccountingPracticesStatutoryCapitalAndSurplusBalance"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_StatutoryAccountingPracticesStatutoryCapitalAndSurplusBalance_lbl" xml:lang="en-US">Statutory reserves</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_StatutoryAccountingPracticesStatutoryCapitalAndSurplusBalance" xlink:to="us-gaap_StatutoryAccountingPracticesStatutoryCapitalAndSurplusBalance_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_RetainedEarningsAccumulatedDeficit" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_RetainedEarningsAccumulatedDeficit"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_RetainedEarningsAccumulatedDeficit_lbl" xml:lang="en-US">Retained earnings</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_RetainedEarningsAccumulatedDeficit" xlink:to="us-gaap_RetainedEarningsAccumulatedDeficit_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_AccumulatedOtherComprehensiveIncomeLossNetOfTax" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_AccumulatedOtherComprehensiveIncomeLossNetOfTax"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_AccumulatedOtherComprehensiveIncomeLossNetOfTax_lbl" xml:lang="en-US">Accumulated other comprehensive loss</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_AccumulatedOtherComprehensiveIncomeLossNetOfTax" xlink:to="us-gaap_AccumulatedOtherComprehensiveIncomeLossNetOfTax_lbl"/>
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    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_AccumulatedOtherComprehensiveIncomeLossNetOfTax" xlink:to="us-gaap_AccumulatedOtherComprehensiveIncomeLossNetOfTax_lbl0"/>
    <loc xlink:type="locator" xlink:label="cik0000183782_UnlabeledAbstract6" xlink:href="cik0000183782-20230930.xsd#cik0000183782_UnlabeledAbstract6"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="cik0000183782_UnlabeledAbstract6_lbl" xml:lang="en-US"></label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="cik0000183782_UnlabeledAbstract6" xlink:to="cik0000183782_UnlabeledAbstract6_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_RevenuesAbstract" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_RevenuesAbstract"/>
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    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_RevenuesAbstract" xlink:to="us-gaap_RevenuesAbstract_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_RevenueNotFromContractWithCustomer" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_RevenueNotFromContractWithCustomer"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_RevenueNotFromContractWithCustomer_lbl" xml:lang="en-US">Revenue - third party</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_RevenueNotFromContractWithCustomer" xlink:to="us-gaap_RevenueNotFromContractWithCustomer_lbl"/>
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    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_RevenueNotFromContractWithCustomerOther_lbl" xml:lang="en-US">Revenue - related party</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_RevenueNotFromContractWithCustomerOther" xlink:to="us-gaap_RevenueNotFromContractWithCustomerOther_lbl"/>
    <loc xlink:type="locator" xlink:label="cik0000183782_UnlabeledAbstract7" xlink:href="cik0000183782-20230930.xsd#cik0000183782_UnlabeledAbstract7"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="cik0000183782_UnlabeledAbstract7_lbl" xml:lang="en-US"></label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="cik0000183782_UnlabeledAbstract7" xlink:to="cik0000183782_UnlabeledAbstract7_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_CostOfRevenueAbstract" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_CostOfRevenueAbstract"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_CostOfRevenueAbstract_lbl" xml:lang="en-US">COST OF REVENUE AND RELATED TAX</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_CostOfRevenueAbstract" xlink:to="us-gaap_CostOfRevenueAbstract_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_OtherCostOfOperatingRevenue" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_OtherCostOfOperatingRevenue"/>
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    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_OtherCostOfOperatingRevenue" xlink:to="us-gaap_OtherCostOfOperatingRevenue_lbl"/>
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    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="cik0000183782_BusinessAndSalesRelatedTax_lbl" xml:lang="en-US">Business and sales related tax</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="cik0000183782_BusinessAndSalesRelatedTax" xlink:to="cik0000183782_BusinessAndSalesRelatedTax_lbl"/>
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    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="cik0000183782_UnlabeledAbstract8" xlink:to="cik0000183782_UnlabeledAbstract8_lbl"/>
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    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="cik0000183782_UnlabeledAbstract9" xlink:to="cik0000183782_UnlabeledAbstract9_lbl"/>
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    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_OperatingExpensesAbstract_lbl" xml:lang="en-US">OPERATING EXPENSES</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_OperatingExpensesAbstract" xlink:to="us-gaap_OperatingExpensesAbstract_lbl"/>
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    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_ResearchAndDevelopmentExpense_lbl" xml:lang="en-US">Research and development expenses</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ResearchAndDevelopmentExpense" xlink:to="us-gaap_ResearchAndDevelopmentExpense_lbl"/>
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    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="cik0000183782_UnlabeledAbstract10_lbl" xml:lang="en-US"></label>
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    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="cik0000183782_UnlabeledAbstract11" xlink:to="cik0000183782_UnlabeledAbstract11_lbl"/>
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    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="cik0000183782_OtherIncomeExpenseAbstract" xlink:to="cik0000183782_OtherIncomeExpenseAbstract_lbl"/>
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    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_InterestIncomeExpenseNet" xlink:to="us-gaap_InterestIncomeExpenseNet_lbl"/>
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    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ForeignCurrencyTransactionGainLossBeforeTax" xlink:to="us-gaap_ForeignCurrencyTransactionGainLossBeforeTax_lbl"/>
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    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="cik0000183782_UnlabeledAbstract12_lbl" xml:lang="en-US"></label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="cik0000183782_UnlabeledAbstract12" xlink:to="cik0000183782_UnlabeledAbstract12_lbl"/>
    <loc xlink:type="locator" xlink:label="cik0000183782_UnlabeledAbstract13" xlink:href="cik0000183782-20230930.xsd#cik0000183782_UnlabeledAbstract13"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="cik0000183782_UnlabeledAbstract13_lbl" xml:lang="en-US"></label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="cik0000183782_UnlabeledAbstract13" xlink:to="cik0000183782_UnlabeledAbstract13_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_IncomeTaxExpenseBenefit" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_IncomeTaxExpenseBenefit"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_IncomeTaxExpenseBenefit_lbl" xml:lang="en-US">PROVISION FOR INCOME TAXES</label>
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    <loc xlink:type="locator" xlink:label="cik0000183782_UnlabeledAbstract14" xlink:href="cik0000183782-20230930.xsd#cik0000183782_UnlabeledAbstract14"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="cik0000183782_UnlabeledAbstract14_lbl" xml:lang="en-US"></label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="cik0000183782_UnlabeledAbstract14" xlink:to="cik0000183782_UnlabeledAbstract14_lbl"/>
    <loc xlink:type="locator" xlink:label="cik0000183782_UnlabeledAbstract15" xlink:href="cik0000183782-20230930.xsd#cik0000183782_UnlabeledAbstract15"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="cik0000183782_UnlabeledAbstract15_lbl" xml:lang="en-US"></label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="cik0000183782_UnlabeledAbstract15" xlink:to="cik0000183782_UnlabeledAbstract15_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_OtherComprehensiveIncomeLossForeignCurrencyTransactionAndTranslationAdjustmentNetOfTax" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_OtherComprehensiveIncomeLossForeignCurrencyTransactionAndTranslationAdjustmentNetOfTax"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_OtherComprehensiveIncomeLossForeignCurrencyTransactionAndTranslationAdjustmentNetOfTax_lbl" xml:lang="en-US">Foreign currency translation (loss) gain</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_OtherComprehensiveIncomeLossForeignCurrencyTransactionAndTranslationAdjustmentNetOfTax" xlink:to="us-gaap_OtherComprehensiveIncomeLossForeignCurrencyTransactionAndTranslationAdjustmentNetOfTax_lbl"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="us-gaap_OtherComprehensiveIncomeLossForeignCurrencyTransactionAndTranslationAdjustmentNetOfTax_lbl0" xml:lang="en-US">Foreign currency translation gain(loss)</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_OtherComprehensiveIncomeLossForeignCurrencyTransactionAndTranslationAdjustmentNetOfTax" xlink:to="us-gaap_OtherComprehensiveIncomeLossForeignCurrencyTransactionAndTranslationAdjustmentNetOfTax_lbl0"/>
    <loc xlink:type="locator" xlink:label="cik0000183782_UnlabeledAbstract16" xlink:href="cik0000183782-20230930.xsd#cik0000183782_UnlabeledAbstract16"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="cik0000183782_UnlabeledAbstract16_lbl" xml:lang="en-US"></label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="cik0000183782_UnlabeledAbstract16" xlink:to="cik0000183782_UnlabeledAbstract16_lbl"/>
    <loc xlink:type="locator" xlink:label="cik0000183782_UnlabeledAbstract17" xlink:href="cik0000183782-20230930.xsd#cik0000183782_UnlabeledAbstract17"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="cik0000183782_UnlabeledAbstract17_lbl" xml:lang="en-US"></label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="cik0000183782_UnlabeledAbstract17" xlink:to="cik0000183782_UnlabeledAbstract17_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_EarningsPerShareBasic" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_EarningsPerShareBasic"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_EarningsPerShareBasic_lbl" xml:lang="en-US">Earnings per common share - basic (in Dollars per share)</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_EarningsPerShareBasic" xlink:to="us-gaap_EarningsPerShareBasic_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_EarningsPerShareDiluted" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_EarningsPerShareDiluted"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_EarningsPerShareDiluted_lbl" xml:lang="en-US">Earnings per common share - diluted</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_EarningsPerShareDiluted" xlink:to="us-gaap_EarningsPerShareDiluted_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_WeightedAverageNumberOfSharesOutstandingBasic" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_WeightedAverageNumberOfSharesOutstandingBasic"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_WeightedAverageNumberOfSharesOutstandingBasic_lbl" xml:lang="en-US">Weighted average shares - basic (in Shares)</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_WeightedAverageNumberOfSharesOutstandingBasic" xlink:to="us-gaap_WeightedAverageNumberOfSharesOutstandingBasic_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_WeightedAverageNumberOfDilutedSharesOutstanding" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_WeightedAverageNumberOfDilutedSharesOutstanding"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_WeightedAverageNumberOfDilutedSharesOutstanding_lbl" xml:lang="en-US">Weighted average shares - diluted</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_WeightedAverageNumberOfDilutedSharesOutstanding" xlink:to="us-gaap_WeightedAverageNumberOfDilutedSharesOutstanding_lbl"/>
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    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="cik0000183782_UnlabeledAbstract18_lbl" xml:lang="en-US"></label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="cik0000183782_UnlabeledAbstract18" xlink:to="cik0000183782_UnlabeledAbstract18_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_StockIssuedDuringPeriodValueOther" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_StockIssuedDuringPeriodValueOther"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_StockIssuedDuringPeriodValueOther_lbl" xml:lang="en-US">Statutory reserve</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_StockIssuedDuringPeriodValueOther" xlink:to="us-gaap_StockIssuedDuringPeriodValueOther_lbl"/>
    <loc xlink:type="locator" xlink:label="cik0000183782_UnlabeledAbstract19" xlink:href="cik0000183782-20230930.xsd#cik0000183782_UnlabeledAbstract19"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="cik0000183782_UnlabeledAbstract19_lbl" xml:lang="en-US"></label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="cik0000183782_UnlabeledAbstract19" xlink:to="cik0000183782_UnlabeledAbstract19_lbl"/>
    <loc xlink:type="locator" xlink:label="cik0000183782_UnlabeledAbstract20" xlink:href="cik0000183782-20230930.xsd#cik0000183782_UnlabeledAbstract20"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="cik0000183782_UnlabeledAbstract20_lbl" xml:lang="en-US"></label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="cik0000183782_UnlabeledAbstract20" xlink:to="cik0000183782_UnlabeledAbstract20_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_StockIssuedDuringPeriodValueNewIssues" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_StockIssuedDuringPeriodValueNewIssues"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_StockIssuedDuringPeriodValueNewIssues_lbl" xml:lang="en-US">Issuance of ordinary shares in initial public offerings, gross</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_StockIssuedDuringPeriodValueNewIssues" xlink:to="us-gaap_StockIssuedDuringPeriodValueNewIssues_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_StockIssuedDuringPeriodSharesNewIssues" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_StockIssuedDuringPeriodSharesNewIssues"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_StockIssuedDuringPeriodSharesNewIssues_lbl" xml:lang="en-US">Issuance of ordinary shares in initial public offerings, gross (in Shares)</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_StockIssuedDuringPeriodSharesNewIssues" xlink:to="us-gaap_StockIssuedDuringPeriodSharesNewIssues_lbl"/>
    <loc xlink:type="locator" xlink:label="cik0000183782_CostDirectlyRelatedToTheInitialPublicOffering" xlink:href="cik0000183782-20230930.xsd#cik0000183782_CostDirectlyRelatedToTheInitialPublicOffering"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="cik0000183782_CostDirectlyRelatedToTheInitialPublicOffering_lbl" xml:lang="en-US">Cost directly related to the initial public offering</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="cik0000183782_CostDirectlyRelatedToTheInitialPublicOffering" xlink:to="cik0000183782_CostDirectlyRelatedToTheInitialPublicOffering_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_StockIssuedDuringPeriodValueStockOptionsExercised" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_StockIssuedDuringPeriodValueStockOptionsExercised"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_StockIssuedDuringPeriodValueStockOptionsExercised_lbl" xml:lang="en-US">Exercise of over-allotment option</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_StockIssuedDuringPeriodValueStockOptionsExercised" xlink:to="us-gaap_StockIssuedDuringPeriodValueStockOptionsExercised_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_StockIssuedDuringPeriodSharesStockOptionsExercised" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_StockIssuedDuringPeriodSharesStockOptionsExercised"/>
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    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_StockIssuedDuringPeriodSharesStockOptionsExercised" xlink:to="us-gaap_StockIssuedDuringPeriodSharesStockOptionsExercised_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_StockIssuedDuringPeriodValueStockOptionsExercisedNetOfTaxBenefitExpense" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_StockIssuedDuringPeriodValueStockOptionsExercisedNetOfTaxBenefitExpense"/>
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    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_StockIssuedDuringPeriodValueStockOptionsExercisedNetOfTaxBenefitExpense" xlink:to="us-gaap_StockIssuedDuringPeriodValueStockOptionsExercisedNetOfTaxBenefitExpense_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_NetCashProvidedByUsedInOperatingActivitiesAbstract" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_NetCashProvidedByUsedInOperatingActivitiesAbstract"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_NetCashProvidedByUsedInOperatingActivitiesAbstract_lbl" xml:lang="en-US">Cash flows from operating activities:</label>
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    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_AdjustmentsToReconcileNetIncomeLossToCashProvidedByUsedInOperatingActivitiesAbstract" xlink:to="us-gaap_AdjustmentsToReconcileNetIncomeLossToCashProvidedByUsedInOperatingActivitiesAbstract_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_DepreciationDepletionAndAmortization" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_DepreciationDepletionAndAmortization"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_DepreciationDepletionAndAmortization_lbl" xml:lang="en-US">Depreciation and amortization</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_DepreciationDepletionAndAmortization" xlink:to="us-gaap_DepreciationDepletionAndAmortization_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_ProvisionForDoubtfulAccounts" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ProvisionForDoubtfulAccounts"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_ProvisionForDoubtfulAccounts_lbl" xml:lang="en-US">Provision for (net recovery of) doubtful accounts</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ProvisionForDoubtfulAccounts" xlink:to="us-gaap_ProvisionForDoubtfulAccounts_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_DeferredIncomeTaxExpenseBenefit" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_DeferredIncomeTaxExpenseBenefit"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_DeferredIncomeTaxExpenseBenefit_lbl" xml:lang="en-US">Deferred tax provision (benefits)</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_DeferredIncomeTaxExpenseBenefit" xlink:to="us-gaap_DeferredIncomeTaxExpenseBenefit_lbl"/>
    <loc xlink:type="locator" xlink:label="cik0000183782_ChangesInOperatingAssetsAndLiabilitiesAbstract" xlink:href="cik0000183782-20230930.xsd#cik0000183782_ChangesInOperatingAssetsAndLiabilitiesAbstract"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="cik0000183782_ChangesInOperatingAssetsAndLiabilitiesAbstract_lbl" xml:lang="en-US">Changes in operating assets and liabilities:</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="cik0000183782_ChangesInOperatingAssetsAndLiabilitiesAbstract" xlink:to="cik0000183782_ChangesInOperatingAssetsAndLiabilitiesAbstract_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_IncreaseDecreaseInAccountsPayable" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_IncreaseDecreaseInAccountsPayable"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_IncreaseDecreaseInAccountsPayable_lbl" xml:lang="en-US">Accounts payable</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_IncreaseDecreaseInAccountsPayable" xlink:to="us-gaap_IncreaseDecreaseInAccountsPayable_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_IncreaseDecreaseInAccruedLiabilitiesAndOtherOperatingLiabilities" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_IncreaseDecreaseInAccruedLiabilitiesAndOtherOperatingLiabilities"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_IncreaseDecreaseInAccruedLiabilitiesAndOtherOperatingLiabilities_lbl" xml:lang="en-US">Accrued liabilities and other payables</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_IncreaseDecreaseInAccruedLiabilitiesAndOtherOperatingLiabilities" xlink:to="us-gaap_IncreaseDecreaseInAccruedLiabilitiesAndOtherOperatingLiabilities_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_IncreaseDecreaseInDeferredRevenue" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_IncreaseDecreaseInDeferredRevenue"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_IncreaseDecreaseInDeferredRevenue_lbl" xml:lang="en-US">Deferred revenue</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_IncreaseDecreaseInDeferredRevenue" xlink:to="us-gaap_IncreaseDecreaseInDeferredRevenue_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_IncreaseDecreaseInDeferredCompensation" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_IncreaseDecreaseInDeferredCompensation"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_IncreaseDecreaseInDeferredCompensation_lbl" xml:lang="en-US">Deferred revenue - related parties</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_IncreaseDecreaseInDeferredCompensation" xlink:to="us-gaap_IncreaseDecreaseInDeferredCompensation_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_IncreaseDecreaseInAccruedIncomeTaxesPayable" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_IncreaseDecreaseInAccruedIncomeTaxesPayable"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_IncreaseDecreaseInAccruedIncomeTaxesPayable_lbl" xml:lang="en-US">Taxes payable</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_IncreaseDecreaseInAccruedIncomeTaxesPayable" xlink:to="us-gaap_IncreaseDecreaseInAccruedIncomeTaxesPayable_lbl"/>
    <loc xlink:type="locator" xlink:label="cik0000183782_UnlabeledAbstract21" xlink:href="cik0000183782-20230930.xsd#cik0000183782_UnlabeledAbstract21"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="cik0000183782_UnlabeledAbstract21_lbl" xml:lang="en-US"></label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="cik0000183782_UnlabeledAbstract21" xlink:to="cik0000183782_UnlabeledAbstract21_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_NetCashProvidedByUsedInInvestingActivitiesAbstract" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_NetCashProvidedByUsedInInvestingActivitiesAbstract"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_NetCashProvidedByUsedInInvestingActivitiesAbstract_lbl" xml:lang="en-US">Cash flows from investing activities:</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_NetCashProvidedByUsedInInvestingActivitiesAbstract" xlink:to="us-gaap_NetCashProvidedByUsedInInvestingActivitiesAbstract_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_ProceedsFromSaleOfPropertyPlantAndEquipment" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ProceedsFromSaleOfPropertyPlantAndEquipment"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_ProceedsFromSaleOfPropertyPlantAndEquipment_lbl" xml:lang="en-US">Proceeds from disposal of property and equipment</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ProceedsFromSaleOfPropertyPlantAndEquipment" xlink:to="us-gaap_ProceedsFromSaleOfPropertyPlantAndEquipment_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_ProceedsFromSaleOfShortTermInvestments" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ProceedsFromSaleOfShortTermInvestments"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_ProceedsFromSaleOfShortTermInvestments_lbl" xml:lang="en-US">Redemption of short-term investments</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ProceedsFromSaleOfShortTermInvestments" xlink:to="us-gaap_ProceedsFromSaleOfShortTermInvestments_lbl"/>
    <loc xlink:type="locator" xlink:label="cik0000183782_UnlabeledAbstract22" xlink:href="cik0000183782-20230930.xsd#cik0000183782_UnlabeledAbstract22"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="cik0000183782_UnlabeledAbstract22_lbl" xml:lang="en-US"></label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="cik0000183782_UnlabeledAbstract22" xlink:to="cik0000183782_UnlabeledAbstract22_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_NetCashProvidedByUsedInFinancingActivitiesAbstract" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_NetCashProvidedByUsedInFinancingActivitiesAbstract"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_NetCashProvidedByUsedInFinancingActivitiesAbstract_lbl" xml:lang="en-US">Cash flows from financing activities:</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_NetCashProvidedByUsedInFinancingActivitiesAbstract" xlink:to="us-gaap_NetCashProvidedByUsedInFinancingActivitiesAbstract_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_ProceedsFromIssuanceInitialPublicOffering" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ProceedsFromIssuanceInitialPublicOffering"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_ProceedsFromIssuanceInitialPublicOffering_lbl" xml:lang="en-US">Gross proceeds from initial public offerings</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ProceedsFromIssuanceInitialPublicOffering" xlink:to="us-gaap_ProceedsFromIssuanceInitialPublicOffering_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_ProceedsFromIssuanceOfPreferredStockAndPreferenceStock" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ProceedsFromIssuanceOfPreferredStockAndPreferenceStock"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_ProceedsFromIssuanceOfPreferredStockAndPreferenceStock_lbl" xml:lang="en-US">Direct costs disbursed from initial public offerings proceeds</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ProceedsFromIssuanceOfPreferredStockAndPreferenceStock" xlink:to="us-gaap_ProceedsFromIssuanceOfPreferredStockAndPreferenceStock_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_ProceedsFromStockOptionsExercised" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ProceedsFromStockOptionsExercised"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_ProceedsFromStockOptionsExercised_lbl" xml:lang="en-US">Proceeds from exercise of over-allotment option</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ProceedsFromStockOptionsExercised" xlink:to="us-gaap_ProceedsFromStockOptionsExercised_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_ProceedsFromShortTermDebt" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ProceedsFromShortTermDebt"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_ProceedsFromShortTermDebt_lbl" xml:lang="en-US">Proceeds from short-term bank loans</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ProceedsFromShortTermDebt" xlink:to="us-gaap_ProceedsFromShortTermDebt_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_ProceedsFromRepaymentsOfRelatedPartyDebt" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ProceedsFromRepaymentsOfRelatedPartyDebt"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_ProceedsFromRepaymentsOfRelatedPartyDebt_lbl" xml:lang="en-US">(Repayment of) proceeds from amount due to related parties</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ProceedsFromRepaymentsOfRelatedPartyDebt" xlink:to="us-gaap_ProceedsFromRepaymentsOfRelatedPartyDebt_lbl"/>
    <loc xlink:type="locator" xlink:label="cik0000183782_UnlabeledAbstract23" xlink:href="cik0000183782-20230930.xsd#cik0000183782_UnlabeledAbstract23"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="cik0000183782_UnlabeledAbstract23_lbl" xml:lang="en-US"></label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="cik0000183782_UnlabeledAbstract23" xlink:to="cik0000183782_UnlabeledAbstract23_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_EffectOfExchangeRateOnCashCashEquivalentsRestrictedCashAndRestrictedCashEquivalentsIncludingDisposalGroupAndDiscontinuedOperations" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_EffectOfExchangeRateOnCashCashEquivalentsRestrictedCashAndRestrictedCashEquivalentsIncludingDisposalGroupAndDiscontinuedOperations"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_EffectOfExchangeRateOnCashCashEquivalentsRestrictedCashAndRestrictedCashEquivalentsIncludingDisposalGroupAndDiscontinuedOperations_lbl" xml:lang="en-US">Effect of exchange rate changes on cash</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_EffectOfExchangeRateOnCashCashEquivalentsRestrictedCashAndRestrictedCashEquivalentsIncludingDisposalGroupAndDiscontinuedOperations" xlink:to="us-gaap_EffectOfExchangeRateOnCashCashEquivalentsRestrictedCashAndRestrictedCashEquivalentsIncludingDisposalGroupAndDiscontinuedOperations_lbl"/>
    <loc xlink:type="locator" xlink:label="cik0000183782_UnlabeledAbstract24" xlink:href="cik0000183782-20230930.xsd#cik0000183782_UnlabeledAbstract24"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="cik0000183782_UnlabeledAbstract24_lbl" xml:lang="en-US"></label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="cik0000183782_UnlabeledAbstract24" xlink:to="cik0000183782_UnlabeledAbstract24_lbl"/>
    <loc xlink:type="locator" xlink:label="cik0000183782_UnlabeledAbstract25" xlink:href="cik0000183782-20230930.xsd#cik0000183782_UnlabeledAbstract25"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="cik0000183782_UnlabeledAbstract25_lbl" xml:lang="en-US"></label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="cik0000183782_UnlabeledAbstract25" xlink:to="cik0000183782_UnlabeledAbstract25_lbl"/>
    <loc xlink:type="locator" xlink:label="cik0000183782_UnlabeledAbstract26" xlink:href="cik0000183782-20230930.xsd#cik0000183782_UnlabeledAbstract26"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="cik0000183782_UnlabeledAbstract26_lbl" xml:lang="en-US"></label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="cik0000183782_UnlabeledAbstract26" xlink:to="cik0000183782_UnlabeledAbstract26_lbl"/>
    <loc xlink:type="locator" xlink:label="cik0000183782_UnlabeledAbstract27" xlink:href="cik0000183782-20230930.xsd#cik0000183782_UnlabeledAbstract27"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="cik0000183782_UnlabeledAbstract27_lbl" xml:lang="en-US"></label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="cik0000183782_UnlabeledAbstract27" xlink:to="cik0000183782_UnlabeledAbstract27_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_SupplementalCashFlowInformationAbstract" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_SupplementalCashFlowInformationAbstract"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_SupplementalCashFlowInformationAbstract_lbl" xml:lang="en-US">Supplemental disclosure information:</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_SupplementalCashFlowInformationAbstract" xlink:to="us-gaap_SupplementalCashFlowInformationAbstract_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_InterestPaidNet" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_InterestPaidNet"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_InterestPaidNet_lbl" xml:lang="en-US">Cash paid for income tax</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_InterestPaidNet" xlink:to="us-gaap_InterestPaidNet_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_IncomeTaxesPaidNet" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_IncomeTaxesPaidNet"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_IncomeTaxesPaidNet_lbl" xml:lang="en-US">Cash refunded for income tax</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_IncomeTaxesPaidNet" xlink:to="us-gaap_IncomeTaxesPaidNet_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_InterestPaid" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_InterestPaid"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_InterestPaid_lbl" xml:lang="en-US">Cash paid for interest</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_InterestPaid" xlink:to="us-gaap_InterestPaid_lbl"/>
    <loc xlink:type="locator" xlink:label="cik0000183782_UnlabeledAbstract28" xlink:href="cik0000183782-20230930.xsd#cik0000183782_UnlabeledAbstract28"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="cik0000183782_UnlabeledAbstract28_lbl" xml:lang="en-US"></label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="cik0000183782_UnlabeledAbstract28" xlink:to="cik0000183782_UnlabeledAbstract28_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_NoncashInvestingAndFinancingItemsAbstract" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_NoncashInvestingAndFinancingItemsAbstract"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_NoncashInvestingAndFinancingItemsAbstract_lbl" xml:lang="en-US">Non-cash operating, investing and financing activities</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_NoncashInvestingAndFinancingItemsAbstract" xlink:to="us-gaap_NoncashInvestingAndFinancingItemsAbstract_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_StockIssued1" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_StockIssued1"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_StockIssued1_lbl" xml:lang="en-US">Deferred IPO cost offset with additional paid-in capital</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_StockIssued1" xlink:to="us-gaap_StockIssued1_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_GainLossOnSaleOfPropertyPlantEquipment" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_GainLossOnSaleOfPropertyPlantEquipment"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2009/role/negatedLabel" xlink:label="us-gaap_GainLossOnSaleOfPropertyPlantEquipment_lbl" xml:lang="en-US">Gain (loss) on disposition of property and equipment</label>
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    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="dei_BusinessContactMember_lbl0" xml:lang="en-US">Business Contact [Member]</label>
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    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_RelatedPartyMember_lbl" xml:lang="en-US">Related Party</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_RelatedPartyMember" xlink:to="us-gaap_RelatedPartyMember_lbl"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="us-gaap_RelatedPartyMember_lbl0" xml:lang="en-US">Related Parties [Member]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_RelatedPartyMember" xlink:to="us-gaap_RelatedPartyMember_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2009/role/netLabel" xlink:label="us-gaap_RelatedPartyMember_lbl1" xml:lang="en-US">Related Party [Member]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_RelatedPartyMember" xlink:to="us-gaap_RelatedPartyMember_lbl1"/>
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    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="us-gaap_CommonStockMember_lbl0" xml:lang="en-US">Ordinary shares [Member]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_CommonStockMember" xlink:to="us-gaap_CommonStockMember_lbl0"/>
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    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_CommonStockMember" xlink:to="us-gaap_CommonStockMember_lbl1"/>
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    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_AdditionalPaidInCapitalMember" xlink:to="us-gaap_AdditionalPaidInCapitalMember_lbl"/>
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    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_RetainedEarningsMember" xlink:to="us-gaap_RetainedEarningsMember_lbl"/>
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    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_AccumulatedOtherComprehensiveIncomeMember" xlink:to="us-gaap_AccumulatedOtherComprehensiveIncomeMember_lbl"/>
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    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_OrganizationConsolidationAndPresentationOfFinancialStatementsDisclosureTextBlock" xlink:to="us-gaap_OrganizationConsolidationAndPresentationOfFinancialStatementsDisclosureTextBlock_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_ScheduleOfSubsidiaryOfLimitedLiabilityCompanyOrLimitedPartnershipDescriptionTextBlock" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ScheduleOfSubsidiaryOfLimitedLiabilityCompanyOrLimitedPartnershipDescriptionTextBlock"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_ScheduleOfSubsidiaryOfLimitedLiabilityCompanyOrLimitedPartnershipDescriptionTextBlock_lbl" xml:lang="en-US">Schedule of Consolidated Financial Statements of the Company</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ScheduleOfSubsidiaryOfLimitedLiabilityCompanyOrLimitedPartnershipDescriptionTextBlock" xlink:to="us-gaap_ScheduleOfSubsidiaryOfLimitedLiabilityCompanyOrLimitedPartnershipDescriptionTextBlock_lbl"/>
    <loc xlink:type="locator" xlink:label="cik0000183782_DateOfIncorporations" xlink:href="cik0000183782-20230930.xsd#cik0000183782_DateOfIncorporations"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="cik0000183782_DateOfIncorporations_lbl" xml:lang="en-US">Date of Incorporation</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="cik0000183782_DateOfIncorporations" xlink:to="cik0000183782_DateOfIncorporations_lbl"/>
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    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="cik0000183782_PlaceOfIncorporation_lbl" xml:lang="en-US">Place of Incorporation</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="cik0000183782_PlaceOfIncorporation" xlink:to="cik0000183782_PlaceOfIncorporation_lbl"/>
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    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="cik0000183782_PercentageOfOwnership_lbl" xml:lang="en-US">% of Ownership</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="cik0000183782_PercentageOfOwnership" xlink:to="cik0000183782_PercentageOfOwnership_lbl"/>
    <loc xlink:type="locator" xlink:label="cik0000183782_PrincipalActivities" xlink:href="cik0000183782-20230930.xsd#cik0000183782_PrincipalActivities"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="cik0000183782_PrincipalActivities_lbl" xml:lang="en-US">Principal Activities</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="cik0000183782_PrincipalActivities" xlink:to="cik0000183782_PrincipalActivities_lbl"/>
    <loc xlink:type="locator" xlink:label="cik0000183782_UnlabeledAbstract29" xlink:href="cik0000183782-20230930.xsd#cik0000183782_UnlabeledAbstract29"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="cik0000183782_UnlabeledAbstract29_lbl" xml:lang="en-US"></label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="cik0000183782_UnlabeledAbstract29" xlink:to="cik0000183782_UnlabeledAbstract29_lbl"/>
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    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="cik0000183782_UnlabeledAbstract30" xlink:to="cik0000183782_UnlabeledAbstract30_lbl"/>
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    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="srt_ScheduleOfCondensedFinancialStatementsTableTextBlock_lbl" xml:lang="en-US">Schedule of Financial Statement Amounts and Balances of the VIE and VIE&#8217;s Subsidiaries</label>
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    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_OtherAssetsCurrent_lbl" xml:lang="en-US">Current assets</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_OtherAssetsCurrent" xlink:to="us-gaap_OtherAssetsCurrent_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_AssetsNoncurrent" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_AssetsNoncurrent"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_AssetsNoncurrent_lbl" xml:lang="en-US">Non-current assets</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_AssetsNoncurrent" xlink:to="us-gaap_AssetsNoncurrent_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_LiabilitiesNoncurrent" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_LiabilitiesNoncurrent"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_LiabilitiesNoncurrent_lbl" xml:lang="en-US">Non-current liabilities</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_LiabilitiesNoncurrent" xlink:to="us-gaap_LiabilitiesNoncurrent_lbl"/>
    <loc xlink:type="locator" xlink:label="srt_ScheduleOfCondensedIncomeStatementTableTextBlock" xlink:href="https://xbrl.fasb.org/srt/2023/elts/srt-2023.xsd#srt_ScheduleOfCondensedIncomeStatementTableTextBlock"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="srt_ScheduleOfCondensedIncomeStatementTableTextBlock_lbl" xml:lang="en-US">Schedule of Revenue</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="srt_ScheduleOfCondensedIncomeStatementTableTextBlock" xlink:to="srt_ScheduleOfCondensedIncomeStatementTableTextBlock_lbl"/>
    <loc xlink:type="locator" xlink:label="srt_ScheduleOfCondensedCashFlowStatementTableTextBlock" xlink:href="https://xbrl.fasb.org/srt/2023/elts/srt-2023.xsd#srt_ScheduleOfCondensedCashFlowStatementTableTextBlock"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="srt_ScheduleOfCondensedCashFlowStatementTableTextBlock_lbl" xml:lang="en-US">Schedule of Cash Flow Statement</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="srt_ScheduleOfCondensedCashFlowStatementTableTextBlock" xlink:to="srt_ScheduleOfCondensedCashFlowStatementTableTextBlock_lbl"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="srt_ScheduleOfCondensedCashFlowStatementTableTextBlock_lbl0" xml:lang="en-US">Schedule of Parent Company Statements of Cash Flows</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="srt_ScheduleOfCondensedCashFlowStatementTableTextBlock" xlink:to="srt_ScheduleOfCondensedCashFlowStatementTableTextBlock_lbl0"/>
    <loc xlink:type="locator" xlink:label="us-gaap_SignificantAccountingPoliciesTextBlock" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_SignificantAccountingPoliciesTextBlock"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_SignificantAccountingPoliciesTextBlock_lbl" xml:lang="en-US">SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_SignificantAccountingPoliciesTextBlock" xlink:to="us-gaap_SignificantAccountingPoliciesTextBlock_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_ScheduleOfPublicUtilityPropertyPlantAndEquipmentTextBlock" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ScheduleOfPublicUtilityPropertyPlantAndEquipmentTextBlock"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_ScheduleOfPublicUtilityPropertyPlantAndEquipmentTextBlock_lbl" xml:lang="en-US">Schedule of Depreciation and Amortization of Property and Equipment</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ScheduleOfPublicUtilityPropertyPlantAndEquipmentTextBlock" xlink:to="us-gaap_ScheduleOfPublicUtilityPropertyPlantAndEquipmentTextBlock_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_PropertyPlantAndEquipmentUsefulLife" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_PropertyPlantAndEquipmentUsefulLife"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_PropertyPlantAndEquipmentUsefulLife_lbl" xml:lang="en-US">Property, plant and equipment, Useful life</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_PropertyPlantAndEquipmentUsefulLife" xlink:to="us-gaap_PropertyPlantAndEquipmentUsefulLife_lbl"/>
    <loc xlink:type="locator" xlink:label="cik0000183782_LeaseholdImprovement" xlink:href="cik0000183782-20230930.xsd#cik0000183782_LeaseholdImprovement"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="cik0000183782_LeaseholdImprovement_lbl" xml:lang="en-US">Leasehold improvement</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="cik0000183782_LeaseholdImprovement" xlink:to="cik0000183782_LeaseholdImprovement_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_ScheduleOfIntangibleAssetsAndGoodwillTableTextBlock" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ScheduleOfIntangibleAssetsAndGoodwillTableTextBlock"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_ScheduleOfIntangibleAssetsAndGoodwillTableTextBlock_lbl" xml:lang="en-US">Schedule of Land Use Rights</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ScheduleOfIntangibleAssetsAndGoodwillTableTextBlock" xlink:to="us-gaap_ScheduleOfIntangibleAssetsAndGoodwillTableTextBlock_lbl"/>
    <loc xlink:type="locator" xlink:label="cik0000183782_LandUseRights" xlink:href="cik0000183782-20230930.xsd#cik0000183782_LandUseRights"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="cik0000183782_LandUseRights_lbl" xml:lang="en-US">Land use rights</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="cik0000183782_LandUseRights" xlink:to="cik0000183782_LandUseRights_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_RevenueFromExternalCustomersByGeographicAreasTableTextBlock" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_RevenueFromExternalCustomersByGeographicAreasTableTextBlock"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_RevenueFromExternalCustomersByGeographicAreasTableTextBlock_lbl" xml:lang="en-US">Schedule of Company&#8217;s Total Revenues by Geographic Market</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_RevenueFromExternalCustomersByGeographicAreasTableTextBlock" xlink:to="us-gaap_RevenueFromExternalCustomersByGeographicAreasTableTextBlock_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_DisaggregationOfRevenueTableTextBlock" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_DisaggregationOfRevenueTableTextBlock"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_DisaggregationOfRevenueTableTextBlock_lbl" xml:lang="en-US">Schedule of Company&#8217;s Total Revenues by Product Categories</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_DisaggregationOfRevenueTableTextBlock" xlink:to="us-gaap_DisaggregationOfRevenueTableTextBlock_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_ScheduleOfForeignExchangeContractsStatementOfFinancialPositionTableTextBlock" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ScheduleOfForeignExchangeContractsStatementOfFinancialPositionTableTextBlock"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_ScheduleOfForeignExchangeContractsStatementOfFinancialPositionTableTextBlock_lbl" xml:lang="en-US">Schedule of Currency Exchange Rates</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ScheduleOfForeignExchangeContractsStatementOfFinancialPositionTableTextBlock" xlink:to="us-gaap_ScheduleOfForeignExchangeContractsStatementOfFinancialPositionTableTextBlock_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_DerivativeForwardExchangeRate1" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_DerivativeForwardExchangeRate1"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_DerivativeForwardExchangeRate1_lbl" xml:lang="en-US">Year-end spot rate</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_DerivativeForwardExchangeRate1" xlink:to="us-gaap_DerivativeForwardExchangeRate1_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_DerivativeAverageForwardExchangeRate1" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_DerivativeAverageForwardExchangeRate1"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_DerivativeAverageForwardExchangeRate1_lbl" xml:lang="en-US">Average rate</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_DerivativeAverageForwardExchangeRate1" xlink:to="us-gaap_DerivativeAverageForwardExchangeRate1_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_LoansNotesTradeAndOtherReceivablesDisclosureTextBlock" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_LoansNotesTradeAndOtherReceivablesDisclosureTextBlock"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_LoansNotesTradeAndOtherReceivablesDisclosureTextBlock_lbl" xml:lang="en-US">ACCOUNTS RECEIVABLE, NET</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_LoansNotesTradeAndOtherReceivablesDisclosureTextBlock" xlink:to="us-gaap_LoansNotesTradeAndOtherReceivablesDisclosureTextBlock_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_ScheduleOfAccountsNotesLoansAndFinancingReceivableTextBlock" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ScheduleOfAccountsNotesLoansAndFinancingReceivableTextBlock"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_ScheduleOfAccountsNotesLoansAndFinancingReceivableTextBlock_lbl" xml:lang="en-US">Schedule of Accounts Receivable, Net</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ScheduleOfAccountsNotesLoansAndFinancingReceivableTextBlock" xlink:to="us-gaap_ScheduleOfAccountsNotesLoansAndFinancingReceivableTextBlock_lbl"/>
    <loc xlink:type="locator" xlink:label="cik0000183782_AccountsReceivableThirdpartyCustomers" xlink:href="cik0000183782-20230930.xsd#cik0000183782_AccountsReceivableThirdpartyCustomers"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="cik0000183782_AccountsReceivableThirdpartyCustomers_lbl" xml:lang="en-US">Accounts receivable</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="cik0000183782_AccountsReceivableThirdpartyCustomers" xlink:to="cik0000183782_AccountsReceivableThirdpartyCustomers_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_AccountsReceivableNet" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_AccountsReceivableNet"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_AccountsReceivableNet_lbl" xml:lang="en-US">Accounts receivable, net</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_AccountsReceivableNet" xlink:to="us-gaap_AccountsReceivableNet_lbl"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="us-gaap_AccountsReceivableNet_lbl0" xml:lang="en-US">Accounts receivable</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_AccountsReceivableNet" xlink:to="us-gaap_AccountsReceivableNet_lbl0"/>
    <loc xlink:type="locator" xlink:label="us-gaap_AccountsReceivableAllowanceForCreditLossTableTextBlock" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_AccountsReceivableAllowanceForCreditLossTableTextBlock"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_AccountsReceivableAllowanceForCreditLossTableTextBlock_lbl" xml:lang="en-US">Schedule of Allowance for Doubtful Accounts</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_AccountsReceivableAllowanceForCreditLossTableTextBlock" xlink:to="us-gaap_AccountsReceivableAllowanceForCreditLossTableTextBlock_lbl"/>
    <loc xlink:type="locator" xlink:label="cik0000183782_Additionsreductions" xlink:href="cik0000183782-20230930.xsd#cik0000183782_Additionsreductions"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="cik0000183782_Additionsreductions_lbl" xml:lang="en-US">Additions</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="cik0000183782_Additionsreductions" xlink:to="cik0000183782_Additionsreductions_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_GoodwillForeignCurrencyTranslationGainLoss" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_GoodwillForeignCurrencyTranslationGainLoss"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_GoodwillForeignCurrencyTranslationGainLoss_lbl" xml:lang="en-US">Foreign currency translation adjustments</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_GoodwillForeignCurrencyTranslationGainLoss" xlink:to="us-gaap_GoodwillForeignCurrencyTranslationGainLoss_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_InventoryDisclosureTextBlock" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_InventoryDisclosureTextBlock"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_InventoryDisclosureTextBlock_lbl" xml:lang="en-US">INVENTORIES</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_InventoryDisclosureTextBlock" xlink:to="us-gaap_InventoryDisclosureTextBlock_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_ScheduleOfInventoryCurrentTableTextBlock" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ScheduleOfInventoryCurrentTableTextBlock"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_ScheduleOfInventoryCurrentTableTextBlock_lbl" xml:lang="en-US">Schedule of Inventories</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ScheduleOfInventoryCurrentTableTextBlock" xlink:to="us-gaap_ScheduleOfInventoryCurrentTableTextBlock_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_InventoryRawMaterials" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_InventoryRawMaterials"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_InventoryRawMaterials_lbl" xml:lang="en-US">Raw materials</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_InventoryRawMaterials" xlink:to="us-gaap_InventoryRawMaterials_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_InventoryWorkInProcess" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_InventoryWorkInProcess"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_InventoryWorkInProcess_lbl" xml:lang="en-US">Work-in-progress</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_InventoryWorkInProcess" xlink:to="us-gaap_InventoryWorkInProcess_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_InventoryFinishedGoods" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_InventoryFinishedGoods"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_InventoryFinishedGoods_lbl" xml:lang="en-US">Finished goods</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_InventoryFinishedGoods" xlink:to="us-gaap_InventoryFinishedGoods_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_OtherCurrentAssetsTextBlock" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_OtherCurrentAssetsTextBlock"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_OtherCurrentAssetsTextBlock_lbl" xml:lang="en-US">PREPAID EXPENSES AND OTHER CURRENT ASSETS</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_OtherCurrentAssetsTextBlock" xlink:to="us-gaap_OtherCurrentAssetsTextBlock_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_ScheduleOfOtherCurrentAssetsTableTextBlock" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ScheduleOfOtherCurrentAssetsTableTextBlock"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_ScheduleOfOtherCurrentAssetsTableTextBlock_lbl" xml:lang="en-US">Schedule of Prepaid Expenses and Other Current Assets</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ScheduleOfOtherCurrentAssetsTableTextBlock" xlink:to="us-gaap_ScheduleOfOtherCurrentAssetsTableTextBlock_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_OtherReceivablesNetCurrent" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_OtherReceivablesNetCurrent"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_OtherReceivablesNetCurrent_lbl" xml:lang="en-US">Other receivable</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_OtherReceivablesNetCurrent" xlink:to="us-gaap_OtherReceivablesNetCurrent_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_PaymentsToSuppliersAndEmployees" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_PaymentsToSuppliersAndEmployees"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_PaymentsToSuppliersAndEmployees_lbl" xml:lang="en-US">Advance to suppliers</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_PaymentsToSuppliersAndEmployees" xlink:to="us-gaap_PaymentsToSuppliersAndEmployees_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_PaymentsForRepurchaseOfInitialPublicOffering" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_PaymentsForRepurchaseOfInitialPublicOffering"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_PaymentsForRepurchaseOfInitialPublicOffering_lbl" xml:lang="en-US">Deferred initial public offering costs</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_PaymentsForRepurchaseOfInitialPublicOffering" xlink:to="us-gaap_PaymentsForRepurchaseOfInitialPublicOffering_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_OtherPrepaidExpenseCurrent" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_OtherPrepaidExpenseCurrent"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_OtherPrepaidExpenseCurrent_lbl" xml:lang="en-US">Others</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_OtherPrepaidExpenseCurrent" xlink:to="us-gaap_OtherPrepaidExpenseCurrent_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_PropertyPlantAndEquipmentDisclosureTextBlock" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_PropertyPlantAndEquipmentDisclosureTextBlock"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_PropertyPlantAndEquipmentDisclosureTextBlock_lbl" xml:lang="en-US">PROPERTY, PLANT AND EQUIPMENT, NET</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_PropertyPlantAndEquipmentDisclosureTextBlock" xlink:to="us-gaap_PropertyPlantAndEquipmentDisclosureTextBlock_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_PropertyPlantAndEquipmentTextBlock" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_PropertyPlantAndEquipmentTextBlock"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_PropertyPlantAndEquipmentTextBlock_lbl" xml:lang="en-US">Schedule of Property, Plant and Equipment, Net</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_PropertyPlantAndEquipmentTextBlock" xlink:to="us-gaap_PropertyPlantAndEquipmentTextBlock_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_PropertyPlantAndEquipmentGross" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_PropertyPlantAndEquipmentGross"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_PropertyPlantAndEquipmentGross_lbl" xml:lang="en-US">Property, plant and equipment, gross</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_PropertyPlantAndEquipmentGross" xlink:to="us-gaap_PropertyPlantAndEquipmentGross_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_PropertyPlantAndEquipmentAndIntangibleAssetsTextBlock" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_PropertyPlantAndEquipmentAndIntangibleAssetsTextBlock"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_PropertyPlantAndEquipmentAndIntangibleAssetsTextBlock_lbl" xml:lang="en-US">LAND USE RIGHT, NET</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_PropertyPlantAndEquipmentAndIntangibleAssetsTextBlock" xlink:to="us-gaap_PropertyPlantAndEquipmentAndIntangibleAssetsTextBlock_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_ScheduleOfFiniteLivedIntangibleAssetsTableTextBlock" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ScheduleOfFiniteLivedIntangibleAssetsTableTextBlock"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_ScheduleOfFiniteLivedIntangibleAssetsTableTextBlock_lbl" xml:lang="en-US">Schedule of Land Use Right, Net</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ScheduleOfFiniteLivedIntangibleAssetsTableTextBlock" xlink:to="us-gaap_ScheduleOfFiniteLivedIntangibleAssetsTableTextBlock_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_Land" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_Land"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_Land_lbl" xml:lang="en-US">Land use rights</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_Land" xlink:to="us-gaap_Land_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_LandImprovements" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_LandImprovements"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_LandImprovements_lbl" xml:lang="en-US">Land use right, net</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_LandImprovements" xlink:to="us-gaap_LandImprovements_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_ScheduleofFiniteLivedIntangibleAssetsFutureAmortizationExpenseTableTextBlock" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ScheduleofFiniteLivedIntangibleAssetsFutureAmortizationExpenseTableTextBlock"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_ScheduleofFiniteLivedIntangibleAssetsFutureAmortizationExpenseTableTextBlock_lbl" xml:lang="en-US">Schedule of Estimated Future Amortization Expense for Land Use Rights</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ScheduleofFiniteLivedIntangibleAssetsFutureAmortizationExpenseTableTextBlock" xlink:to="us-gaap_ScheduleofFiniteLivedIntangibleAssetsFutureAmortizationExpenseTableTextBlock_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_FiniteLivedIntangibleAssetsAmortizationExpenseNextTwelveMonths" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_FiniteLivedIntangibleAssetsAmortizationExpenseNextTwelveMonths"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_FiniteLivedIntangibleAssetsAmortizationExpenseNextTwelveMonths_lbl" xml:lang="en-US">2024</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_FiniteLivedIntangibleAssetsAmortizationExpenseNextTwelveMonths" xlink:to="us-gaap_FiniteLivedIntangibleAssetsAmortizationExpenseNextTwelveMonths_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_FiniteLivedIntangibleAssetsAmortizationExpenseYearTwo" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_FiniteLivedIntangibleAssetsAmortizationExpenseYearTwo"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_FiniteLivedIntangibleAssetsAmortizationExpenseYearTwo_lbl" xml:lang="en-US">2025</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_FiniteLivedIntangibleAssetsAmortizationExpenseYearTwo" xlink:to="us-gaap_FiniteLivedIntangibleAssetsAmortizationExpenseYearTwo_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_FiniteLivedIntangibleAssetsAmortizationExpenseYearThree" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_FiniteLivedIntangibleAssetsAmortizationExpenseYearThree"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_FiniteLivedIntangibleAssetsAmortizationExpenseYearThree_lbl" xml:lang="en-US">2026</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_FiniteLivedIntangibleAssetsAmortizationExpenseYearThree" xlink:to="us-gaap_FiniteLivedIntangibleAssetsAmortizationExpenseYearThree_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_FiniteLivedIntangibleAssetsAmortizationExpenseYearFour" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_FiniteLivedIntangibleAssetsAmortizationExpenseYearFour"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_FiniteLivedIntangibleAssetsAmortizationExpenseYearFour_lbl" xml:lang="en-US">2027</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_FiniteLivedIntangibleAssetsAmortizationExpenseYearFour" xlink:to="us-gaap_FiniteLivedIntangibleAssetsAmortizationExpenseYearFour_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_FiniteLivedIntangibleAssetsAmortizationExpenseYearFive" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_FiniteLivedIntangibleAssetsAmortizationExpenseYearFive"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_FiniteLivedIntangibleAssetsAmortizationExpenseYearFive_lbl" xml:lang="en-US">2028</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_FiniteLivedIntangibleAssetsAmortizationExpenseYearFive" xlink:to="us-gaap_FiniteLivedIntangibleAssetsAmortizationExpenseYearFive_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_FiniteLivedIntangibleAssetsAmortizationExpenseAfterYearFive" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_FiniteLivedIntangibleAssetsAmortizationExpenseAfterYearFive"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_FiniteLivedIntangibleAssetsAmortizationExpenseAfterYearFive_lbl" xml:lang="en-US">Thereafter</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_FiniteLivedIntangibleAssetsAmortizationExpenseAfterYearFive" xlink:to="us-gaap_FiniteLivedIntangibleAssetsAmortizationExpenseAfterYearFive_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_FiniteLivedIntangibleAssetsNet" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_FiniteLivedIntangibleAssetsNet"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_FiniteLivedIntangibleAssetsNet_lbl" xml:lang="en-US">Total</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_FiniteLivedIntangibleAssetsNet" xlink:to="us-gaap_FiniteLivedIntangibleAssetsNet_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_DebtDisclosureTextBlock" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_DebtDisclosureTextBlock"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_DebtDisclosureTextBlock_lbl" xml:lang="en-US">SHORT-TERM BANK LOAN</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_DebtDisclosureTextBlock" xlink:to="us-gaap_DebtDisclosureTextBlock_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_RelatedPartyTransactionsDisclosureTextBlock" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_RelatedPartyTransactionsDisclosureTextBlock"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_RelatedPartyTransactionsDisclosureTextBlock_lbl" xml:lang="en-US">RELATED PARTY TRANSACTIONS</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_RelatedPartyTransactionsDisclosureTextBlock" xlink:to="us-gaap_RelatedPartyTransactionsDisclosureTextBlock_lbl"/>
    <loc xlink:type="locator" xlink:label="cik0000183782_ScheduleOfAccountsReceivableRelatedPartyTableTextBlock" xlink:href="cik0000183782-20230930.xsd#cik0000183782_ScheduleOfAccountsReceivableRelatedPartyTableTextBlock"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="cik0000183782_ScheduleOfAccountsReceivableRelatedPartyTableTextBlock_lbl" xml:lang="en-US">Schedule of Accounts Receivable - Related Parties</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="cik0000183782_ScheduleOfAccountsReceivableRelatedPartyTableTextBlock" xlink:to="cik0000183782_ScheduleOfAccountsReceivableRelatedPartyTableTextBlock_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_RelatedPartyTransactionDescriptionOfTransaction" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_RelatedPartyTransactionDescriptionOfTransaction"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_RelatedPartyTransactionDescriptionOfTransaction_lbl" xml:lang="en-US">Related party relationship</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_RelatedPartyTransactionDescriptionOfTransaction" xlink:to="us-gaap_RelatedPartyTransactionDescriptionOfTransaction_lbl"/>
    <loc xlink:type="locator" xlink:label="cik0000183782_AccountsReceivableRelatedPartiesGross" xlink:href="cik0000183782-20230930.xsd#cik0000183782_AccountsReceivableRelatedPartiesGross"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="cik0000183782_AccountsReceivableRelatedPartiesGross_lbl" xml:lang="en-US">Subtotal</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="cik0000183782_AccountsReceivableRelatedPartiesGross" xlink:to="cik0000183782_AccountsReceivableRelatedPartiesGross_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_AllowanceForDoubtfulAccountsReceivableCurrent" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_AllowanceForDoubtfulAccountsReceivableCurrent"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_AllowanceForDoubtfulAccountsReceivableCurrent_lbl" xml:lang="en-US">Less: allowance for doubtful accounts</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_AllowanceForDoubtfulAccountsReceivableCurrent" xlink:to="us-gaap_AllowanceForDoubtfulAccountsReceivableCurrent_lbl"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2009/role/negatedLabel" xlink:label="us-gaap_AllowanceForDoubtfulAccountsReceivableCurrent_lbl0" xml:lang="en-US">Less: allowance for doubtful accounts</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_AllowanceForDoubtfulAccountsReceivableCurrent" xlink:to="us-gaap_AllowanceForDoubtfulAccountsReceivableCurrent_lbl0"/>
    <loc xlink:type="locator" xlink:label="cik0000183782_ScheduleOfDueFromRelatedPartiesTableTextBlock" xlink:href="cik0000183782-20230930.xsd#cik0000183782_ScheduleOfDueFromRelatedPartiesTableTextBlock"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="cik0000183782_ScheduleOfDueFromRelatedPartiesTableTextBlock_lbl" xml:lang="en-US">Schedule of Due from Related Parties</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="cik0000183782_ScheduleOfDueFromRelatedPartiesTableTextBlock" xlink:to="cik0000183782_ScheduleOfDueFromRelatedPartiesTableTextBlock_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_IncreaseDecreaseInDueFromOtherRelatedPartiesCurrent" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_IncreaseDecreaseInDueFromOtherRelatedPartiesCurrent"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_IncreaseDecreaseInDueFromOtherRelatedPartiesCurrent_lbl" xml:lang="en-US">Total due from related parties</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_IncreaseDecreaseInDueFromOtherRelatedPartiesCurrent" xlink:to="us-gaap_IncreaseDecreaseInDueFromOtherRelatedPartiesCurrent_lbl"/>
    <loc xlink:type="locator" xlink:label="cik0000183782_DeferredRevenueDisclosureTableTextBlock" xlink:href="cik0000183782-20230930.xsd#cik0000183782_DeferredRevenueDisclosureTableTextBlock"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="cik0000183782_DeferredRevenueDisclosureTableTextBlock_lbl" xml:lang="en-US">Schedule of Deferred Revenue</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="cik0000183782_DeferredRevenueDisclosureTableTextBlock" xlink:to="cik0000183782_DeferredRevenueDisclosureTableTextBlock_lbl"/>
    <loc xlink:type="locator" xlink:label="cik0000183782_DeferredRevenueFromRelatedParty" xlink:href="cik0000183782-20230930.xsd#cik0000183782_DeferredRevenueFromRelatedParty"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="cik0000183782_DeferredRevenueFromRelatedParty_lbl" xml:lang="en-US">Total deferred revenue</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="cik0000183782_DeferredRevenueFromRelatedParty" xlink:to="cik0000183782_DeferredRevenueFromRelatedParty_lbl"/>
    <loc xlink:type="locator" xlink:label="cik0000183782_ScheduleOfDueToRelatedPartiesTableTextBlock" xlink:href="cik0000183782-20230930.xsd#cik0000183782_ScheduleOfDueToRelatedPartiesTableTextBlock"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="cik0000183782_ScheduleOfDueToRelatedPartiesTableTextBlock_lbl" xml:lang="en-US">Schedule of Due to Related Parties</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="cik0000183782_ScheduleOfDueToRelatedPartiesTableTextBlock" xlink:to="cik0000183782_ScheduleOfDueToRelatedPartiesTableTextBlock_lbl"/>
    <loc xlink:type="locator" xlink:label="cik0000183782_DueToRelatedParties" xlink:href="cik0000183782-20230930.xsd#cik0000183782_DueToRelatedParties"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="cik0000183782_DueToRelatedParties_lbl" xml:lang="en-US">Total due to related parties</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="cik0000183782_DueToRelatedParties" xlink:to="cik0000183782_DueToRelatedParties_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_ScheduleOfRelatedPartyTransactionsTableTextBlock" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ScheduleOfRelatedPartyTransactionsTableTextBlock"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_ScheduleOfRelatedPartyTransactionsTableTextBlock_lbl" xml:lang="en-US">Schedule of Revenue from Related Parties</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ScheduleOfRelatedPartyTransactionsTableTextBlock" xlink:to="us-gaap_ScheduleOfRelatedPartyTransactionsTableTextBlock_lbl"/>
    <loc xlink:type="locator" xlink:label="cik0000183782_RevenueFromRelatedPartie" xlink:href="cik0000183782-20230930.xsd#cik0000183782_RevenueFromRelatedPartie"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="cik0000183782_RevenueFromRelatedPartie_lbl" xml:lang="en-US">Total revenue from related parties</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="cik0000183782_RevenueFromRelatedPartie" xlink:to="cik0000183782_RevenueFromRelatedPartie_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_IncomeTaxDisclosureTextBlock" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_IncomeTaxDisclosureTextBlock"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_IncomeTaxDisclosureTextBlock_lbl" xml:lang="en-US">TAXES</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_IncomeTaxDisclosureTextBlock" xlink:to="us-gaap_IncomeTaxDisclosureTextBlock_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_ScheduleOfComponentsOfIncomeTaxExpenseBenefitTableTextBlock" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ScheduleOfComponentsOfIncomeTaxExpenseBenefitTableTextBlock"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_ScheduleOfComponentsOfIncomeTaxExpenseBenefitTableTextBlock_lbl" xml:lang="en-US">Schedule of Components of the Income Tax Provision</label>
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    <loc xlink:type="locator" xlink:label="us-gaap_DeferredTaxAssetsInventory" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_DeferredTaxAssetsInventory"/>
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    <loc xlink:type="locator" xlink:label="us-gaap_DeferredTaxAssetsTaxDeferredExpenseReservesAndAccrualsAllowanceForDoubtfulAccounts" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_DeferredTaxAssetsTaxDeferredExpenseReservesAndAccrualsAllowanceForDoubtfulAccounts"/>
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    <loc xlink:type="locator" xlink:label="cik0000183782_ScheduleOfMovementOfTheValuationAllowanceTableTextBlock" xlink:href="cik0000183782-20230930.xsd#cik0000183782_ScheduleOfMovementOfTheValuationAllowanceTableTextBlock"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="cik0000183782_ScheduleOfMovementOfTheValuationAllowanceTableTextBlock_lbl" xml:lang="en-US">Schedule of Movement of the Valuation Allowance</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="cik0000183782_ScheduleOfMovementOfTheValuationAllowanceTableTextBlock" xlink:to="cik0000183782_ScheduleOfMovementOfTheValuationAllowanceTableTextBlock_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_DeferredTaxesBusinessCombinationValuationAllowanceAvailableToReduceIncomeTaxExpense" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_DeferredTaxesBusinessCombinationValuationAllowanceAvailableToReduceIncomeTaxExpense"/>
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    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ScheduleOfEffectiveIncomeTaxRateReconciliationTableTextBlock" xlink:to="us-gaap_ScheduleOfEffectiveIncomeTaxRateReconciliationTableTextBlock_lbl"/>
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    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_EffectiveIncomeTaxRateReconciliationStateAndLocalIncomeTaxes_lbl" xml:lang="en-US">China Income tax statutory rate</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_EffectiveIncomeTaxRateReconciliationStateAndLocalIncomeTaxes" xlink:to="us-gaap_EffectiveIncomeTaxRateReconciliationStateAndLocalIncomeTaxes_lbl"/>
    <loc xlink:type="locator" xlink:label="cik0000183782_EffectiveIncomeTaxRateReconciliationPermanentDifference" xlink:href="cik0000183782-20230930.xsd#cik0000183782_EffectiveIncomeTaxRateReconciliationPermanentDifference"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="cik0000183782_EffectiveIncomeTaxRateReconciliationPermanentDifference_lbl" xml:lang="en-US">Permanent difference</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="cik0000183782_EffectiveIncomeTaxRateReconciliationPermanentDifference" xlink:to="cik0000183782_EffectiveIncomeTaxRateReconciliationPermanentDifference_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_EffectiveIncomeTaxRateReconciliationOtherReconcilingItemsPercent" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_EffectiveIncomeTaxRateReconciliationOtherReconcilingItemsPercent"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_EffectiveIncomeTaxRateReconciliationOtherReconcilingItemsPercent_lbl" xml:lang="en-US">Non-PRC entity not subject PRC income tax</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_EffectiveIncomeTaxRateReconciliationOtherReconcilingItemsPercent" xlink:to="us-gaap_EffectiveIncomeTaxRateReconciliationOtherReconcilingItemsPercent_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_EffectiveIncomeTaxRateReconciliationChangeInDeferredTaxAssetsValuationAllowance" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_EffectiveIncomeTaxRateReconciliationChangeInDeferredTaxAssetsValuationAllowance"/>
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    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_EffectiveIncomeTaxRateReconciliationChangeInDeferredTaxAssetsValuationAllowance" xlink:to="us-gaap_EffectiveIncomeTaxRateReconciliationChangeInDeferredTaxAssetsValuationAllowance_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_ScheduleOfDividendsPayableTextBlock" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ScheduleOfDividendsPayableTextBlock"/>
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    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ScheduleOfDividendsPayableTextBlock" xlink:to="us-gaap_ScheduleOfDividendsPayableTextBlock_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_AccruedIncomeTaxesCurrent" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_AccruedIncomeTaxesCurrent"/>
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    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_AccruedIncomeTaxesCurrent" xlink:to="us-gaap_AccruedIncomeTaxesCurrent_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_SalesAndExciseTaxPayableCurrent" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_SalesAndExciseTaxPayableCurrent"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_SalesAndExciseTaxPayableCurrent_lbl" xml:lang="en-US">Value added tax payable</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_SalesAndExciseTaxPayableCurrent" xlink:to="us-gaap_SalesAndExciseTaxPayableCurrent_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_AccrualForTaxesOtherThanIncomeTaxesCurrent" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_AccrualForTaxesOtherThanIncomeTaxesCurrent"/>
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    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_AccrualForTaxesOtherThanIncomeTaxesCurrent" xlink:to="us-gaap_AccrualForTaxesOtherThanIncomeTaxesCurrent_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_ConcentrationRiskDisclosureTextBlock" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ConcentrationRiskDisclosureTextBlock"/>
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    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ConcentrationRiskDisclosureTextBlock" xlink:to="us-gaap_ConcentrationRiskDisclosureTextBlock_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_StockholdersEquityNoteDisclosureTextBlock" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_StockholdersEquityNoteDisclosureTextBlock"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_StockholdersEquityNoteDisclosureTextBlock_lbl" xml:lang="en-US">SHAREHOLDERS&apos; EQUITY</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_StockholdersEquityNoteDisclosureTextBlock" xlink:to="us-gaap_StockholdersEquityNoteDisclosureTextBlock_lbl"/>
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    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_CommitmentsAndContingenciesDisclosureTextBlock_lbl" xml:lang="en-US">COMMITMENTS AND CONTINGENCIES</label>
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    <loc xlink:type="locator" xlink:label="us-gaap_LesseeOperatingLeaseLiabilityMaturityTableTextBlock" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_LesseeOperatingLeaseLiabilityMaturityTableTextBlock"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_LesseeOperatingLeaseLiabilityMaturityTableTextBlock_lbl" xml:lang="en-US">Schedule of Company was Obligated Under Operating Leases for Minimum Rentals</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_LesseeOperatingLeaseLiabilityMaturityTableTextBlock" xlink:to="us-gaap_LesseeOperatingLeaseLiabilityMaturityTableTextBlock_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_LesseeOperatingLeaseLiabilityPaymentsDueNextTwelveMonths" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_LesseeOperatingLeaseLiabilityPaymentsDueNextTwelveMonths"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_LesseeOperatingLeaseLiabilityPaymentsDueNextTwelveMonths_lbl" xml:lang="en-US">2024</label>
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    <loc xlink:type="locator" xlink:label="us-gaap_LesseeOperatingLeaseLiabilityPaymentsDueYearTwo" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_LesseeOperatingLeaseLiabilityPaymentsDueYearTwo"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_LesseeOperatingLeaseLiabilityPaymentsDueYearTwo_lbl" xml:lang="en-US">2025</label>
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    <loc xlink:type="locator" xlink:label="us-gaap_LesseeOperatingLeaseLiabilityPaymentsDueYearThree" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_LesseeOperatingLeaseLiabilityPaymentsDueYearThree"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_LesseeOperatingLeaseLiabilityPaymentsDueYearThree_lbl" xml:lang="en-US">2026</label>
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    <loc xlink:type="locator" xlink:label="us-gaap_LesseeOperatingLeaseLiabilityPaymentsDueYearFour" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_LesseeOperatingLeaseLiabilityPaymentsDueYearFour"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_LesseeOperatingLeaseLiabilityPaymentsDueYearFour_lbl" xml:lang="en-US">2027</label>
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    <loc xlink:type="locator" xlink:label="us-gaap_LesseeOperatingLeaseLiabilityPaymentsDueYearFive" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_LesseeOperatingLeaseLiabilityPaymentsDueYearFive"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_LesseeOperatingLeaseLiabilityPaymentsDueYearFive_lbl" xml:lang="en-US">2028</label>
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    <loc xlink:type="locator" xlink:label="us-gaap_LesseeOperatingLeaseLiabilityPaymentsDueAfterYearFive" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_LesseeOperatingLeaseLiabilityPaymentsDueAfterYearFive"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_LesseeOperatingLeaseLiabilityPaymentsDueAfterYearFive_lbl" xml:lang="en-US">Thereafter</label>
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    <loc xlink:type="locator" xlink:label="us-gaap_LiabilitiesAbstract" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_LiabilitiesAbstract"/>
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    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="cik0000183782_ShareholdersEquityAbstract0" xlink:to="cik0000183782_ShareholdersEquityAbstract0_lbl"/>
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    <loc xlink:type="locator" xlink:label="srt_CondensedStatementOfComprehensiveIncomeTableTextBlock" xlink:href="https://xbrl.fasb.org/srt/2023/elts/srt-2023.xsd#srt_CondensedStatementOfComprehensiveIncomeTableTextBlock"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="srt_CondensedStatementOfComprehensiveIncomeTableTextBlock_lbl" xml:lang="en-US">Schedule of Parent Company Statements of Income and Comprehensive Income</label>
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    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="cik0000183782_UnlabeledAbstract43" xlink:to="cik0000183782_UnlabeledAbstract43_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_OtherIncomeAbstract" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_OtherIncomeAbstract"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_OtherIncomeAbstract_lbl" xml:lang="en-US">OTHER INCOME</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_OtherIncomeAbstract" xlink:to="us-gaap_OtherIncomeAbstract_lbl"/>
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    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="cik0000183782_UnlabeledAbstract44" xlink:to="cik0000183782_UnlabeledAbstract44_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_IncomeLossFromEquityMethodInvestments" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_IncomeLossFromEquityMethodInvestments"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_IncomeLossFromEquityMethodInvestments_lbl" xml:lang="en-US">EQUITY IN EARNINGS OF SUBSIDIARIES</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_IncomeLossFromEquityMethodInvestments" xlink:to="us-gaap_IncomeLossFromEquityMethodInvestments_lbl"/>
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    <loc xlink:type="locator" xlink:label="us-gaap_OtherComprehensiveIncomeForeignCurrencyTransactionAndTranslationGainLossArisingDuringPeriodNetOfTax" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_OtherComprehensiveIncomeForeignCurrencyTransactionAndTranslationGainLossArisingDuringPeriodNetOfTax"/>
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    <loc xlink:type="locator" xlink:label="us-gaap_ComprehensiveIncomeNetOfTaxAttributableToNoncontrollingInterest" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ComprehensiveIncomeNetOfTaxAttributableToNoncontrollingInterest"/>
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    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ComprehensiveIncomeNetOfTaxAttributableToNoncontrollingInterest" xlink:to="us-gaap_ComprehensiveIncomeNetOfTaxAttributableToNoncontrollingInterest_lbl"/>
    <loc xlink:type="locator" xlink:label="cik0000183782_CashFlowsFromOperatingActivitiesAbstract" xlink:href="cik0000183782-20230930.xsd#cik0000183782_CashFlowsFromOperatingActivitiesAbstract"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="cik0000183782_CashFlowsFromOperatingActivitiesAbstract_lbl" xml:lang="en-US">CASH FLOWS FROM OPERATING ACTIVITIES:</label>
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    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_IncomeLossFromSubsidiariesNetOfTax" xlink:to="us-gaap_IncomeLossFromSubsidiariesNetOfTax_lbl"/>
    <loc xlink:type="locator" xlink:label="cik0000183782_ChangesInOperatingAssetsAndLiabilitiesAbstract0" xlink:href="cik0000183782-20230930.xsd#cik0000183782_ChangesInOperatingAssetsAndLiabilitiesAbstract0"/>
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    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="cik0000183782_CashFlowsFromInvestingActivitiesAbstract_lbl" xml:lang="en-US">CASH FLOWS FROM INVESTING ACTIVITIES:</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="cik0000183782_CashFlowsFromInvestingActivitiesAbstract" xlink:to="cik0000183782_CashFlowsFromInvestingActivitiesAbstract_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_PaymentsForProceedsFromShortTermInvestments" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_PaymentsForProceedsFromShortTermInvestments"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_PaymentsForProceedsFromShortTermInvestments_lbl" xml:lang="en-US">Payments for short-term investments</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_PaymentsForProceedsFromShortTermInvestments" xlink:to="us-gaap_PaymentsForProceedsFromShortTermInvestments_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_PaymentsForProceedsFromOtherInvestingActivities" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_PaymentsForProceedsFromOtherInvestingActivities"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_PaymentsForProceedsFromOtherInvestingActivities_lbl" xml:lang="en-US">Due from intercompany</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_PaymentsForProceedsFromOtherInvestingActivities" xlink:to="us-gaap_PaymentsForProceedsFromOtherInvestingActivities_lbl"/>
    <loc xlink:type="locator" xlink:label="cik0000183782_UnlabeledAbstract47" xlink:href="cik0000183782-20230930.xsd#cik0000183782_UnlabeledAbstract47"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="cik0000183782_UnlabeledAbstract47_lbl" xml:lang="en-US"></label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="cik0000183782_UnlabeledAbstract47" xlink:to="cik0000183782_UnlabeledAbstract47_lbl"/>
    <loc xlink:type="locator" xlink:label="cik0000183782_CashFlowsFromFinancingActivitiesAbstract" xlink:href="cik0000183782-20230930.xsd#cik0000183782_CashFlowsFromFinancingActivitiesAbstract"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="cik0000183782_CashFlowsFromFinancingActivitiesAbstract_lbl" xml:lang="en-US">CASH FLOWS FROM FINANCING ACTIVITIES:</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="cik0000183782_CashFlowsFromFinancingActivitiesAbstract" xlink:to="cik0000183782_CashFlowsFromFinancingActivitiesAbstract_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_ProceedsFromIssuanceOrSaleOfEquity" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ProceedsFromIssuanceOrSaleOfEquity"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_ProceedsFromIssuanceOrSaleOfEquity_lbl" xml:lang="en-US">Direct costs disbursed from initial public offerings proceeds</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ProceedsFromIssuanceOrSaleOfEquity" xlink:to="us-gaap_ProceedsFromIssuanceOrSaleOfEquity_lbl"/>
    <loc xlink:type="locator" xlink:label="cik0000183782_UnlabeledAbstract48" xlink:href="cik0000183782-20230930.xsd#cik0000183782_UnlabeledAbstract48"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="cik0000183782_UnlabeledAbstract48_lbl" xml:lang="en-US"></label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="cik0000183782_UnlabeledAbstract48" xlink:to="cik0000183782_UnlabeledAbstract48_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalentsPeriodIncreaseDecreaseExcludingExchangeRateEffect" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalentsPeriodIncreaseDecreaseExcludingExchangeRateEffect"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalentsPeriodIncreaseDecreaseExcludingExchangeRateEffect_lbl" xml:lang="en-US">CHANGES IN CASH</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalentsPeriodIncreaseDecreaseExcludingExchangeRateEffect" xlink:to="us-gaap_CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalentsPeriodIncreaseDecreaseExcludingExchangeRateEffect_lbl"/>
    <loc xlink:type="locator" xlink:label="cik0000183782_UnlabeledAbstract49" xlink:href="cik0000183782-20230930.xsd#cik0000183782_UnlabeledAbstract49"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="cik0000183782_UnlabeledAbstract49_lbl" xml:lang="en-US"></label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="cik0000183782_UnlabeledAbstract49" xlink:to="cik0000183782_UnlabeledAbstract49_lbl"/>
    <loc xlink:type="locator" xlink:label="cik0000183782_UnlabeledAbstract50" xlink:href="cik0000183782-20230930.xsd#cik0000183782_UnlabeledAbstract50"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="cik0000183782_UnlabeledAbstract50_lbl" xml:lang="en-US"></label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="cik0000183782_UnlabeledAbstract50" xlink:to="cik0000183782_UnlabeledAbstract50_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_AllowanceForDoubtfulAccountsReceivableWriteOffs" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_AllowanceForDoubtfulAccountsReceivableWriteOffs"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2009/role/negatedLabel" xlink:label="us-gaap_AllowanceForDoubtfulAccountsReceivableWriteOffs_lbl" xml:lang="en-US">Less: write-off</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_AllowanceForDoubtfulAccountsReceivableWriteOffs" xlink:to="us-gaap_AllowanceForDoubtfulAccountsReceivableWriteOffs_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_AccumulatedDepreciationDepletionAndAmortizationPropertyPlantAndEquipment" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_AccumulatedDepreciationDepletionAndAmortizationPropertyPlantAndEquipment"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2009/role/negatedLabel" xlink:label="us-gaap_AccumulatedDepreciationDepletionAndAmortizationPropertyPlantAndEquipment_lbl" xml:lang="en-US">Less: accumulated depreciation</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_AccumulatedDepreciationDepletionAndAmortizationPropertyPlantAndEquipment" xlink:to="us-gaap_AccumulatedDepreciationDepletionAndAmortizationPropertyPlantAndEquipment_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_AccumulatedAmortizationOfOtherDeferredCosts" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_AccumulatedAmortizationOfOtherDeferredCosts"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2009/role/negatedLabel" xlink:label="us-gaap_AccumulatedAmortizationOfOtherDeferredCosts_lbl" xml:lang="en-US">Less: accumulated amortization</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_AccumulatedAmortizationOfOtherDeferredCosts" xlink:to="us-gaap_AccumulatedAmortizationOfOtherDeferredCosts_lbl"/>
    <loc xlink:type="locator" xlink:label="cik0000183782_ExchangeDifference" xlink:href="cik0000183782-20230930.xsd#cik0000183782_ExchangeDifference"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2009/role/negatedLabel" xlink:label="cik0000183782_ExchangeDifference_lbl" xml:lang="en-US">Exchange difference</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="cik0000183782_ExchangeDifference" xlink:to="cik0000183782_ExchangeDifference_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_EffectiveIncomeTaxRateReconciliationTaxHolidays" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_EffectiveIncomeTaxRateReconciliationTaxHolidays"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2009/role/negatedLabel" xlink:label="us-gaap_EffectiveIncomeTaxRateReconciliationTaxHolidays_lbl" xml:lang="en-US">Effect of PRC tax holiday</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_EffectiveIncomeTaxRateReconciliationTaxHolidays" xlink:to="us-gaap_EffectiveIncomeTaxRateReconciliationTaxHolidays_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_EffectiveIncomeTaxRateReconciliationTaxCreditsResearch" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_EffectiveIncomeTaxRateReconciliationTaxCreditsResearch"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2009/role/negatedLabel" xlink:label="us-gaap_EffectiveIncomeTaxRateReconciliationTaxCreditsResearch_lbl" xml:lang="en-US">Research and development tax credit</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_EffectiveIncomeTaxRateReconciliationTaxCreditsResearch" xlink:to="us-gaap_EffectiveIncomeTaxRateReconciliationTaxCreditsResearch_lbl"/>
    <loc xlink:type="locator" xlink:label="cik0000183782_JinMedMember" xlink:href="cik0000183782-20230930.xsd#cik0000183782_JinMedMember"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="cik0000183782_JinMedMember_lbl" xml:lang="en-US">Jin Med [Member]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="cik0000183782_JinMedMember" xlink:to="cik0000183782_JinMedMember_lbl"/>
    <loc xlink:type="locator" xlink:label="cik0000183782_ZhongjinHKMember" xlink:href="cik0000183782-20230930.xsd#cik0000183782_ZhongjinHKMember"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="cik0000183782_ZhongjinHKMember_lbl" xml:lang="en-US">Zhongjin HK [Member]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="cik0000183782_ZhongjinHKMember" xlink:to="cik0000183782_ZhongjinHKMember_lbl"/>
    <loc xlink:type="locator" xlink:label="cik0000183782_ErhuaMedMember" xlink:href="cik0000183782-20230930.xsd#cik0000183782_ErhuaMedMember"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="cik0000183782_ErhuaMedMember_lbl" xml:lang="en-US">Erhua Med [Member]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="cik0000183782_ErhuaMedMember" xlink:to="cik0000183782_ErhuaMedMember_lbl"/>
    <loc xlink:type="locator" xlink:label="cik0000183782_ChangzhouZhongjinMember" xlink:href="cik0000183782-20230930.xsd#cik0000183782_ChangzhouZhongjinMember"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="cik0000183782_ChangzhouZhongjinMember_lbl" xml:lang="en-US">Changzhou Zhongjin [Member]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="cik0000183782_ChangzhouZhongjinMember" xlink:to="cik0000183782_ChangzhouZhongjinMember_lbl"/>
    <loc xlink:type="locator" xlink:label="cik0000183782_TaizhouZhongjinMember" xlink:href="cik0000183782-20230930.xsd#cik0000183782_TaizhouZhongjinMember"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="cik0000183782_TaizhouZhongjinMember_lbl" xml:lang="en-US">Taizhou Zhongjin [Member]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="cik0000183782_TaizhouZhongjinMember" xlink:to="cik0000183782_TaizhouZhongjinMember_lbl"/>
    <loc xlink:type="locator" xlink:label="cik0000183782_ZhongjinJingaoMember" xlink:href="cik0000183782-20230930.xsd#cik0000183782_ZhongjinJingaoMember"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="cik0000183782_ZhongjinJingaoMember_lbl" xml:lang="en-US">Zhongjin Jing&#8217;ao [Member]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="cik0000183782_ZhongjinJingaoMember" xlink:to="cik0000183782_ZhongjinJingaoMember_lbl"/>
    <loc xlink:type="locator" xlink:label="cik0000183782_ZhongjinKangmaMember" xlink:href="cik0000183782-20230930.xsd#cik0000183782_ZhongjinKangmaMember"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="cik0000183782_ZhongjinKangmaMember_lbl" xml:lang="en-US">Zhongjin Kangma [Member]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="cik0000183782_ZhongjinKangmaMember" xlink:to="cik0000183782_ZhongjinKangmaMember_lbl"/>
    <loc xlink:type="locator" xlink:label="cik0000183782_AnhuiZhongjinMember" xlink:href="cik0000183782-20230930.xsd#cik0000183782_AnhuiZhongjinMember"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="cik0000183782_AnhuiZhongjinMember_lbl" xml:lang="en-US">Anhui Zhongjin [Member]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="cik0000183782_AnhuiZhongjinMember" xlink:to="cik0000183782_AnhuiZhongjinMember_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_VariableInterestEntityPrimaryBeneficiaryMember" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_VariableInterestEntityPrimaryBeneficiaryMember"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_VariableInterestEntityPrimaryBeneficiaryMember_lbl" xml:lang="en-US">VIE [Member]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_VariableInterestEntityPrimaryBeneficiaryMember" xlink:to="us-gaap_VariableInterestEntityPrimaryBeneficiaryMember_lbl"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="us-gaap_VariableInterestEntityPrimaryBeneficiaryMember_lbl0" xml:lang="en-US">VIE&#8217;s [Member]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_VariableInterestEntityPrimaryBeneficiaryMember" xlink:to="us-gaap_VariableInterestEntityPrimaryBeneficiaryMember_lbl0"/>
    <loc xlink:type="locator" xlink:label="us-gaap_LandBuildingsAndImprovementsMember" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_LandBuildingsAndImprovementsMember"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_LandBuildingsAndImprovementsMember_lbl" xml:lang="en-US">Property and buildings [Member]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_LandBuildingsAndImprovementsMember" xlink:to="us-gaap_LandBuildingsAndImprovementsMember_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_LeaseholdImprovementsMember" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_LeaseholdImprovementsMember"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_LeaseholdImprovementsMember_lbl" xml:lang="en-US">Leasehold improvement [Member]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_LeaseholdImprovementsMember" xlink:to="us-gaap_LeaseholdImprovementsMember_lbl"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="us-gaap_LeaseholdImprovementsMember_lbl0" xml:lang="en-US">Leasehold improvements [Member]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_LeaseholdImprovementsMember" xlink:to="us-gaap_LeaseholdImprovementsMember_lbl0"/>
    <loc xlink:type="locator" xlink:label="us-gaap_MachineryAndEquipmentMember" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_MachineryAndEquipmentMember"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_MachineryAndEquipmentMember_lbl" xml:lang="en-US">Machinery and equipment [Member]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_MachineryAndEquipmentMember" xlink:to="us-gaap_MachineryAndEquipmentMember_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_AutomobilesMember" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_AutomobilesMember"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_AutomobilesMember_lbl" xml:lang="en-US">Automobiles [Member]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_AutomobilesMember" xlink:to="us-gaap_AutomobilesMember_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_OfficeEquipmentMember" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_OfficeEquipmentMember"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_OfficeEquipmentMember_lbl" xml:lang="en-US">Office and electric equipment [Member]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_OfficeEquipmentMember" xlink:to="us-gaap_OfficeEquipmentMember_lbl"/>
    <loc xlink:type="locator" xlink:label="srt_MinimumMember" xlink:href="https://xbrl.fasb.org/srt/2023/elts/srt-2023.xsd#srt_MinimumMember"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="srt_MinimumMember_lbl" xml:lang="en-US">Minimum [Member]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="srt_MinimumMember" xlink:to="srt_MinimumMember_lbl"/>
    <loc xlink:type="locator" xlink:label="srt_MaximumMember" xlink:href="https://xbrl.fasb.org/srt/2023/elts/srt-2023.xsd#srt_MaximumMember"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="srt_MaximumMember_lbl" xml:lang="en-US">Maximum [Member]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="srt_MaximumMember" xlink:to="srt_MaximumMember_lbl"/>
    <loc xlink:type="locator" xlink:label="cik0000183782_ChinaDomesticMarketMember" xlink:href="cik0000183782-20230930.xsd#cik0000183782_ChinaDomesticMarketMember"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="cik0000183782_ChinaDomesticMarketMember_lbl" xml:lang="en-US">China Domestic Market [Member]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="cik0000183782_ChinaDomesticMarketMember" xlink:to="cik0000183782_ChinaDomesticMarketMember_lbl"/>
    <loc xlink:type="locator" xlink:label="cik0000183782_OverseasMarketMember" xlink:href="cik0000183782-20230930.xsd#cik0000183782_OverseasMarketMember"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="cik0000183782_OverseasMarketMember_lbl" xml:lang="en-US">Overseas Market [Member]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="cik0000183782_OverseasMarketMember" xlink:to="cik0000183782_OverseasMarketMember_lbl"/>
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    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="cik0000183782_JinmedInternationalCoLtdMember" xlink:to="cik0000183782_JinmedInternationalCoLtdMember_lbl"/>
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    <loc xlink:type="locator" xlink:label="cik0000183782_ZhongjinJingauRehabilitationEquipmentBeijingCoLtdMember" xlink:href="cik0000183782-20230930.xsd#cik0000183782_ZhongjinJingauRehabilitationEquipmentBeijingCoLtdMember"/>
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    <loc xlink:type="locator" xlink:label="cik0000183782_HuaniaoyuanCateringManagementChangzhouCoLtdMember" xlink:href="cik0000183782-20230930.xsd#cik0000183782_HuaniaoyuanCateringManagementChangzhouCoLtdMember"/>
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    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="country_CN" xlink:to="country_CN_lbl"/>
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    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="srt_ParentCompanyMember" xlink:to="srt_ParentCompanyMember_lbl"/>
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    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="cik0000183782_JinMedicalInternationalLtdMember_lbl" xml:lang="en-US">Jin Medical International Ltd [Member]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="cik0000183782_JinMedicalInternationalLtdMember" xlink:to="cik0000183782_JinMedicalInternationalLtdMember_lbl"/>
    <loc xlink:type="locator" xlink:label="srt_ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis" xlink:href="https://xbrl.fasb.org/srt/2023/elts/srt-2023.xsd#srt_ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis"/>
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    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_SubsidiarySaleOfStockAxis_lbl" xml:lang="en-US">Sale of Stock [Axis]</label>
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    <loc xlink:type="locator" xlink:label="srt_StatementScenarioAxis" xlink:href="https://xbrl.fasb.org/srt/2023/elts/srt-2023.xsd#srt_StatementScenarioAxis"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="srt_StatementScenarioAxis_lbl" xml:lang="en-US">Scenario [Axis]</label>
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    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_IncomeTaxAuthorityAxis" xlink:to="us-gaap_IncomeTaxAuthorityAxis_lbl"/>
    <loc xlink:type="locator" xlink:label="srt_MajorCustomersAxis" xlink:href="https://xbrl.fasb.org/srt/2023/elts/srt-2023.xsd#srt_MajorCustomersAxis"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="srt_MajorCustomersAxis_lbl" xml:lang="en-US">Customer [Axis]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="srt_MajorCustomersAxis" xlink:to="srt_MajorCustomersAxis_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_ConcentrationRiskByBenchmarkAxis" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ConcentrationRiskByBenchmarkAxis"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_ConcentrationRiskByBenchmarkAxis_lbl" xml:lang="en-US">Concentration Risk Benchmark [Axis]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ConcentrationRiskByBenchmarkAxis" xlink:to="us-gaap_ConcentrationRiskByBenchmarkAxis_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_ConcentrationRiskByTypeAxis" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ConcentrationRiskByTypeAxis"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_ConcentrationRiskByTypeAxis_lbl" xml:lang="en-US">Concentration Risk Type [Axis]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ConcentrationRiskByTypeAxis" xlink:to="us-gaap_ConcentrationRiskByTypeAxis_lbl"/>
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    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ShareBasedGoodsAndNonemployeeServicesTransactionBySupplierAxis" xlink:to="us-gaap_ShareBasedGoodsAndNonemployeeServicesTransactionBySupplierAxis_lbl"/>
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    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_StatementClassOfStockAxis_lbl" xml:lang="en-US">Class of Stock [Axis]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_StatementClassOfStockAxis" xlink:to="us-gaap_StatementClassOfStockAxis_lbl"/>
    <loc xlink:type="locator" xlink:label="srt_TitleOfIndividualAxis" xlink:href="https://xbrl.fasb.org/srt/2023/elts/srt-2023.xsd#srt_TitleOfIndividualAxis"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="srt_TitleOfIndividualAxis_lbl" xml:lang="en-US">Title of Individual [Axis]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="srt_TitleOfIndividualAxis" xlink:to="srt_TitleOfIndividualAxis_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_ShortTermDebtTypeAxis" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ShortTermDebtTypeAxis"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_ShortTermDebtTypeAxis_lbl" xml:lang="en-US">Short-Term Debt, Type [Axis]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ShortTermDebtTypeAxis" xlink:to="us-gaap_ShortTermDebtTypeAxis_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_EquityMethodInvestmentOwnershipPercentage" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_EquityMethodInvestmentOwnershipPercentage"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_EquityMethodInvestmentOwnershipPercentage_lbl" xml:lang="en-US">Equity interest percentage</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_EquityMethodInvestmentOwnershipPercentage" xlink:to="us-gaap_EquityMethodInvestmentOwnershipPercentage_lbl"/>
    <loc xlink:type="locator" xlink:label="cik0000183782_ConsultingFeeReceivables" xlink:href="cik0000183782-20230930.xsd#cik0000183782_ConsultingFeeReceivables"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="cik0000183782_ConsultingFeeReceivables_lbl" xml:lang="en-US">Consulting fee receivables (in Dollars)</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="cik0000183782_ConsultingFeeReceivables" xlink:to="cik0000183782_ConsultingFeeReceivables_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_RestrictedInvestmentsPercentOfNetAssets" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_RestrictedInvestmentsPercentOfNetAssets"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_RestrictedInvestmentsPercentOfNetAssets_lbl" xml:lang="en-US">Investments ranging</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_RestrictedInvestmentsPercentOfNetAssets" xlink:to="us-gaap_RestrictedInvestmentsPercentOfNetAssets_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_InterestIncomeOther" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_InterestIncomeOther"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_InterestIncomeOther_lbl" xml:lang="en-US">Interest income</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_InterestIncomeOther" xlink:to="us-gaap_InterestIncomeOther_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_AllowanceForDoubtfulAccountsPremiumsAndOtherReceivables" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_AllowanceForDoubtfulAccountsPremiumsAndOtherReceivables"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_AllowanceForDoubtfulAccountsPremiumsAndOtherReceivables_lbl" xml:lang="en-US">Allowance for doubtful accounts</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_AllowanceForDoubtfulAccountsPremiumsAndOtherReceivables" xlink:to="us-gaap_AllowanceForDoubtfulAccountsPremiumsAndOtherReceivables_lbl"/>
    <loc xlink:type="locator" xlink:label="cik0000183782_CapitalizationForLease" xlink:href="cik0000183782-20230930.xsd#cik0000183782_CapitalizationForLease"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="cik0000183782_CapitalizationForLease_lbl" xml:lang="en-US">Capitalization for lease</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="cik0000183782_CapitalizationForLease" xlink:to="cik0000183782_CapitalizationForLease_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_ProductWarrantyExpense" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ProductWarrantyExpense"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_ProductWarrantyExpense_lbl" xml:lang="en-US">Warranty costs</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ProductWarrantyExpense" xlink:to="us-gaap_ProductWarrantyExpense_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_EffectiveIncomeTaxRateReconciliationDeductionsMedicarePrescriptionDrugBenefit" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_EffectiveIncomeTaxRateReconciliationDeductionsMedicarePrescriptionDrugBenefit"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_EffectiveIncomeTaxRateReconciliationDeductionsMedicarePrescriptionDrugBenefit_lbl" xml:lang="en-US">Tax benefit percentage</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_EffectiveIncomeTaxRateReconciliationDeductionsMedicarePrescriptionDrugBenefit" xlink:to="us-gaap_EffectiveIncomeTaxRateReconciliationDeductionsMedicarePrescriptionDrugBenefit_lbl"/>
    <loc xlink:type="locator" xlink:label="cik0000183782_ValueAddedTaxPercentage" xlink:href="cik0000183782-20230930.xsd#cik0000183782_ValueAddedTaxPercentage"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="cik0000183782_ValueAddedTaxPercentage_lbl" xml:lang="en-US">VAT rates</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="cik0000183782_ValueAddedTaxPercentage" xlink:to="cik0000183782_ValueAddedTaxPercentage_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_ProceedsFromIncomeTaxRefunds" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ProceedsFromIncomeTaxRefunds"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_ProceedsFromIncomeTaxRefunds_lbl" xml:lang="en-US">VAT tax refunds</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ProceedsFromIncomeTaxRefunds" xlink:to="us-gaap_ProceedsFromIncomeTaxRefunds_lbl"/>
    <loc xlink:type="locator" xlink:label="cik0000183782_ForeignCurrencyTranslationRevenuePercentage" xlink:href="cik0000183782-20230930.xsd#cik0000183782_ForeignCurrencyTranslationRevenuePercentage"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="cik0000183782_ForeignCurrencyTranslationRevenuePercentage_lbl" xml:lang="en-US">Revenue percentage</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="cik0000183782_ForeignCurrencyTranslationRevenuePercentage" xlink:to="cik0000183782_ForeignCurrencyTranslationRevenuePercentage_lbl"/>
    <loc xlink:type="locator" xlink:label="cik0000183782_ForeignCurrencyTranslationNetIncomePercentage" xlink:href="cik0000183782-20230930.xsd#cik0000183782_ForeignCurrencyTranslationNetIncomePercentage"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="cik0000183782_ForeignCurrencyTranslationNetIncomePercentage_lbl" xml:lang="en-US">Net income percentage</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="cik0000183782_ForeignCurrencyTranslationNetIncomePercentage" xlink:to="cik0000183782_ForeignCurrencyTranslationNetIncomePercentage_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_OtherDeferredCostsNet" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_OtherDeferredCostsNet"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_OtherDeferredCostsNet_lbl" xml:lang="en-US">Deferred IPO cost</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_OtherDeferredCostsNet" xlink:to="us-gaap_OtherDeferredCostsNet_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_OtherComprehensiveIncomeLossTax" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_OtherComprehensiveIncomeLossTax"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_OtherComprehensiveIncomeLossTax_lbl" xml:lang="en-US">Comprehensive income</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_OtherComprehensiveIncomeLossTax" xlink:to="us-gaap_OtherComprehensiveIncomeLossTax_lbl"/>
    <loc xlink:type="locator" xlink:label="cik0000183782_AccountsReceivablePercentage" xlink:href="cik0000183782-20230930.xsd#cik0000183782_AccountsReceivablePercentage"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="cik0000183782_AccountsReceivablePercentage_lbl" xml:lang="en-US">Accounts receivable, rate</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="cik0000183782_AccountsReceivablePercentage" xlink:to="cik0000183782_AccountsReceivablePercentage_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_AccountsReceivableGrossCurrent" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_AccountsReceivableGrossCurrent"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_AccountsReceivableGrossCurrent_lbl" xml:lang="en-US">Accounts receivable, balance</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_AccountsReceivableGrossCurrent" xlink:to="us-gaap_AccountsReceivableGrossCurrent_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_GeneralAndAdministrativeCostsInInventoryAmountRemaining" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_GeneralAndAdministrativeCostsInInventoryAmountRemaining"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_GeneralAndAdministrativeCostsInInventoryAmountRemaining_lbl" xml:lang="en-US">Inventory amount</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_GeneralAndAdministrativeCostsInInventoryAmountRemaining" xlink:to="us-gaap_GeneralAndAdministrativeCostsInInventoryAmountRemaining_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_InventoryFinishedGoodsNetOfReserves" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_InventoryFinishedGoodsNetOfReserves"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_InventoryFinishedGoodsNetOfReserves_lbl" xml:lang="en-US">Finished goods</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_InventoryFinishedGoodsNetOfReserves" xlink:to="us-gaap_InventoryFinishedGoodsNetOfReserves_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_InventoryWorkInProcessAndRawMaterials" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_InventoryWorkInProcessAndRawMaterials"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_InventoryWorkInProcessAndRawMaterials_lbl" xml:lang="en-US">Work-in-progres</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_InventoryWorkInProcessAndRawMaterials" xlink:to="us-gaap_InventoryWorkInProcessAndRawMaterials_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_Depreciation" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_Depreciation"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_Depreciation_lbl" xml:lang="en-US">Depreciation expense</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_Depreciation" xlink:to="us-gaap_Depreciation_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_AdjustmentForAmortization" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_AdjustmentForAmortization"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_AdjustmentForAmortization_lbl" xml:lang="en-US">Amortization expense</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_AdjustmentForAmortization" xlink:to="us-gaap_AdjustmentForAmortization_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_DebtInstrumentFeeAmount" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_DebtInstrumentFeeAmount"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_DebtInstrumentFeeAmount_lbl" xml:lang="en-US">Loan agreement</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_DebtInstrumentFeeAmount" xlink:to="us-gaap_DebtInstrumentFeeAmount_lbl"/>
    <loc xlink:type="locator" xlink:label="cik0000183782_WorkingCapitalPeriod" xlink:href="cik0000183782-20230930.xsd#cik0000183782_WorkingCapitalPeriod"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="cik0000183782_WorkingCapitalPeriod_lbl" xml:lang="en-US">Working capital period</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="cik0000183782_WorkingCapitalPeriod" xlink:to="cik0000183782_WorkingCapitalPeriod_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_DerivativeFixedInterestRate" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_DerivativeFixedInterestRate"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_DerivativeFixedInterestRate_lbl" xml:lang="en-US">Fixed interest rate</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_DerivativeFixedInterestRate" xlink:to="us-gaap_DerivativeFixedInterestRate_lbl"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="us-gaap_DerivativeFixedInterestRate_lbl0" xml:lang="en-US">Interest rate</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_DerivativeFixedInterestRate" xlink:to="us-gaap_DerivativeFixedInterestRate_lbl0"/>
    <loc xlink:type="locator" xlink:label="us-gaap_InterestCostsIncurred" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_InterestCostsIncurred"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_InterestCostsIncurred_lbl" xml:lang="en-US">Incurred interest expenses</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_InterestCostsIncurred" xlink:to="us-gaap_InterestCostsIncurred_lbl"/>
    <loc xlink:type="locator" xlink:label="cik0000183782_PercentageOfAccountsReceivable" xlink:href="cik0000183782-20230930.xsd#cik0000183782_PercentageOfAccountsReceivable"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="cik0000183782_PercentageOfAccountsReceivable_lbl" xml:lang="en-US">Percentage of accounts receivable</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="cik0000183782_PercentageOfAccountsReceivable" xlink:to="cik0000183782_PercentageOfAccountsReceivable_lbl"/>
    <loc xlink:type="locator" xlink:label="cik0000183782_TemporaryWorkingCapital" xlink:href="cik0000183782-20230930.xsd#cik0000183782_TemporaryWorkingCapital"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="cik0000183782_TemporaryWorkingCapital_lbl" xml:lang="en-US">Temporary working capital</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="cik0000183782_TemporaryWorkingCapital" xlink:to="cik0000183782_TemporaryWorkingCapital_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_EffectiveIncomeTaxRateReconciliationTaxSettlementsStateAndLocal" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_EffectiveIncomeTaxRateReconciliationTaxSettlementsStateAndLocal"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_EffectiveIncomeTaxRateReconciliationTaxSettlementsStateAndLocal_lbl" xml:lang="en-US">Tax rate</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_EffectiveIncomeTaxRateReconciliationTaxSettlementsStateAndLocal" xlink:to="us-gaap_EffectiveIncomeTaxRateReconciliationTaxSettlementsStateAndLocal_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_DevelopmentProfitsNonoperating" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_DevelopmentProfitsNonoperating"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_DevelopmentProfitsNonoperating_lbl" xml:lang="en-US">Assessable profits amount (in Dollars)</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_DevelopmentProfitsNonoperating" xlink:to="us-gaap_DevelopmentProfitsNonoperating_lbl"/>
    <loc xlink:type="locator" xlink:label="cik0000183782_AssessableProfitsPercentage" xlink:href="cik0000183782-20230930.xsd#cik0000183782_AssessableProfitsPercentage"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="cik0000183782_AssessableProfitsPercentage_lbl" xml:lang="en-US">Assessable profits percentage</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="cik0000183782_AssessableProfitsPercentage" xlink:to="cik0000183782_AssessableProfitsPercentage_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_EffectiveIncomeTaxRateReconciliationChangeInEnactedTaxRate" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_EffectiveIncomeTaxRateReconciliationChangeInEnactedTaxRate"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_EffectiveIncomeTaxRateReconciliationChangeInEnactedTaxRate_lbl" xml:lang="en-US">Income tax rate</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_EffectiveIncomeTaxRateReconciliationChangeInEnactedTaxRate" xlink:to="us-gaap_EffectiveIncomeTaxRateReconciliationChangeInEnactedTaxRate_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_DividendIncomeSecuritiesOperatingTaxable" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_DividendIncomeSecuritiesOperatingTaxable"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_DividendIncomeSecuritiesOperatingTaxable_lbl" xml:lang="en-US">Taxable income (in Yuan Renminbi)</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_DividendIncomeSecuritiesOperatingTaxable" xlink:to="us-gaap_DividendIncomeSecuritiesOperatingTaxable_lbl"/>
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    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_UseOfEstimates" xlink:to="us-gaap_UseOfEstimates_lbl"/>
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    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_CashAndCashEquivalentsPolicyTextBlock_lbl" xml:lang="en-US">Cash</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_CashAndCashEquivalentsPolicyTextBlock" xlink:to="us-gaap_CashAndCashEquivalentsPolicyTextBlock_lbl"/>
    <loc xlink:type="locator" xlink:label="cik0000183782_ShortTermInvestmentPolicyTextBlock" xlink:href="cik0000183782-20230930.xsd#cik0000183782_ShortTermInvestmentPolicyTextBlock"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="cik0000183782_ShortTermInvestmentPolicyTextBlock_lbl" xml:lang="en-US">Short-term investments</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="cik0000183782_ShortTermInvestmentPolicyTextBlock" xlink:to="cik0000183782_ShortTermInvestmentPolicyTextBlock_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_TradeAndOtherAccountsReceivablePolicy" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_TradeAndOtherAccountsReceivablePolicy"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_TradeAndOtherAccountsReceivablePolicy_lbl" xml:lang="en-US">Accounts receivable, net</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_TradeAndOtherAccountsReceivablePolicy" xlink:to="us-gaap_TradeAndOtherAccountsReceivablePolicy_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_InventoryPolicyTextBlock" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_InventoryPolicyTextBlock"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_InventoryPolicyTextBlock_lbl" xml:lang="en-US">Inventories</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_InventoryPolicyTextBlock" xlink:to="us-gaap_InventoryPolicyTextBlock_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_FairValueMeasurementPolicyPolicyTextBlock" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_FairValueMeasurementPolicyPolicyTextBlock"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_FairValueMeasurementPolicyPolicyTextBlock_lbl" xml:lang="en-US">Fair value of financial instruments</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_FairValueMeasurementPolicyPolicyTextBlock" xlink:to="us-gaap_FairValueMeasurementPolicyPolicyTextBlock_lbl"/>
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    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_PropertyPlantAndEquipmentPolicyTextBlock_lbl" xml:lang="en-US">Property, plant and equipment, net</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_PropertyPlantAndEquipmentPolicyTextBlock" xlink:to="us-gaap_PropertyPlantAndEquipmentPolicyTextBlock_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_LesseeLeasesPolicyTextBlock" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_LesseeLeasesPolicyTextBlock"/>
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    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_LesseeLeasesPolicyTextBlock" xlink:to="us-gaap_LesseeLeasesPolicyTextBlock_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_IntangibleAssetsFiniteLivedPolicy" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_IntangibleAssetsFiniteLivedPolicy"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_IntangibleAssetsFiniteLivedPolicy_lbl" xml:lang="en-US">Land use rights, net</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_IntangibleAssetsFiniteLivedPolicy" xlink:to="us-gaap_IntangibleAssetsFiniteLivedPolicy_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_ImpairmentOrDisposalOfLongLivedAssetsPolicyTextBlock" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ImpairmentOrDisposalOfLongLivedAssetsPolicyTextBlock"/>
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    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ImpairmentOrDisposalOfLongLivedAssetsPolicyTextBlock" xlink:to="us-gaap_ImpairmentOrDisposalOfLongLivedAssetsPolicyTextBlock_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_RevenueRecognitionPolicyTextBlock" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_RevenueRecognitionPolicyTextBlock"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_RevenueRecognitionPolicyTextBlock_lbl" xml:lang="en-US">Revenue recognition</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_RevenueRecognitionPolicyTextBlock" xlink:to="us-gaap_RevenueRecognitionPolicyTextBlock_lbl"/>
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    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_ResearchAndDevelopmentExpensePolicy_lbl" xml:lang="en-US">Research and development expenses</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ResearchAndDevelopmentExpensePolicy" xlink:to="us-gaap_ResearchAndDevelopmentExpensePolicy_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_IncomeTaxPolicyTextBlock" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_IncomeTaxPolicyTextBlock"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_IncomeTaxPolicyTextBlock_lbl" xml:lang="en-US">Income taxes</label>
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    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="cik0000183782_ValueAddedTaxpolicyTextBlock_lbl" xml:lang="en-US">Value added tax (&#8220;VAT&#8221;)</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="cik0000183782_ValueAddedTaxpolicyTextBlock" xlink:to="cik0000183782_ValueAddedTaxpolicyTextBlock_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_DerivativesPolicyTextBlock" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_DerivativesPolicyTextBlock"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_DerivativesPolicyTextBlock_lbl" xml:lang="en-US">Warrant accounting</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_DerivativesPolicyTextBlock" xlink:to="us-gaap_DerivativesPolicyTextBlock_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_EarningsPerSharePolicyTextBlock" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_EarningsPerSharePolicyTextBlock"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_EarningsPerSharePolicyTextBlock_lbl" xml:lang="en-US">Earnings per share</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_EarningsPerSharePolicyTextBlock" xlink:to="us-gaap_EarningsPerSharePolicyTextBlock_lbl"/>
    <loc xlink:type="locator" xlink:label="cik0000183782_RisksAndUncertaintiesPolicyTextBlock" xlink:href="cik0000183782-20230930.xsd#cik0000183782_RisksAndUncertaintiesPolicyTextBlock"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="cik0000183782_RisksAndUncertaintiesPolicyTextBlock_lbl" xml:lang="en-US">Risks and uncertainties</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="cik0000183782_RisksAndUncertaintiesPolicyTextBlock" xlink:to="cik0000183782_RisksAndUncertaintiesPolicyTextBlock_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_ForeignCurrencyTransactionsAndTranslationsPolicyTextBlock" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ForeignCurrencyTransactionsAndTranslationsPolicyTextBlock"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_ForeignCurrencyTransactionsAndTranslationsPolicyTextBlock_lbl" xml:lang="en-US">Foreign currency translation</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ForeignCurrencyTransactionsAndTranslationsPolicyTextBlock" xlink:to="us-gaap_ForeignCurrencyTransactionsAndTranslationsPolicyTextBlock_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_ComprehensiveIncomePolicyPolicyTextBlock" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ComprehensiveIncomePolicyPolicyTextBlock"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_ComprehensiveIncomePolicyPolicyTextBlock_lbl" xml:lang="en-US">Comprehensive income</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ComprehensiveIncomePolicyPolicyTextBlock" xlink:to="us-gaap_ComprehensiveIncomePolicyPolicyTextBlock_lbl"/>
    <loc xlink:type="locator" xlink:label="cik0000183782_StatementOfCashFlowsPolicyTextBlock" xlink:href="cik0000183782-20230930.xsd#cik0000183782_StatementOfCashFlowsPolicyTextBlock"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="cik0000183782_StatementOfCashFlowsPolicyTextBlock_lbl" xml:lang="en-US">Statement of cash flows</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="cik0000183782_StatementOfCashFlowsPolicyTextBlock" xlink:to="cik0000183782_StatementOfCashFlowsPolicyTextBlock_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_DeferredChargesPolicyTextBlock" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_DeferredChargesPolicyTextBlock"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_DeferredChargesPolicyTextBlock_lbl" xml:lang="en-US">Deferred initial public offering (&#8216;IPO&#8217;) costs</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_DeferredChargesPolicyTextBlock" xlink:to="us-gaap_DeferredChargesPolicyTextBlock_lbl"/>
    <loc xlink:type="locator" xlink:label="cik0000183782_EmployeeBenefitExpensespolicyTextBlock" xlink:href="cik0000183782-20230930.xsd#cik0000183782_EmployeeBenefitExpensespolicyTextBlock"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="cik0000183782_EmployeeBenefitExpensespolicyTextBlock_lbl" xml:lang="en-US">Employee benefit expenses</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="cik0000183782_EmployeeBenefitExpensespolicyTextBlock" xlink:to="cik0000183782_EmployeeBenefitExpensespolicyTextBlock_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_NewAccountingPronouncementsPolicyPolicyTextBlock" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_NewAccountingPronouncementsPolicyPolicyTextBlock"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_NewAccountingPronouncementsPolicyPolicyTextBlock_lbl" xml:lang="en-US">Recent accounting pronouncements</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_NewAccountingPronouncementsPolicyPolicyTextBlock" xlink:to="us-gaap_NewAccountingPronouncementsPolicyPolicyTextBlock_lbl"/>
    <loc xlink:type="locator" xlink:label="cik0000183782_ZhongjinInternationalLimitedMember" xlink:href="cik0000183782-20230930.xsd#cik0000183782_ZhongjinInternationalLimitedMember"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="cik0000183782_ZhongjinInternationalLimitedMember_lbl" xml:lang="en-US">Zhongjin International Limited [Member]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="cik0000183782_ZhongjinInternationalLimitedMember" xlink:to="cik0000183782_ZhongjinInternationalLimitedMember_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_SubsequentEventMember" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_SubsequentEventMember"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_SubsequentEventMember_lbl" xml:lang="en-US">Subsequent Event [Member]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_SubsequentEventMember" xlink:to="us-gaap_SubsequentEventMember_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_IPOMember" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_IPOMember"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_IPOMember_lbl" xml:lang="en-US">IPO [Member]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_IPOMember" xlink:to="us-gaap_IPOMember_lbl"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="us-gaap_IPOMember_lbl0" xml:lang="en-US">Initial Public Offering [Member]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_IPOMember" xlink:to="us-gaap_IPOMember_lbl0"/>
    <loc xlink:type="locator" xlink:label="srt_ScenarioForecastMember" xlink:href="https://xbrl.fasb.org/srt/2023/elts/srt-2023.xsd#srt_ScenarioForecastMember"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="srt_ScenarioForecastMember_lbl" xml:lang="en-US">Forecast [Member]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="srt_ScenarioForecastMember" xlink:to="srt_ScenarioForecastMember_lbl"/>
    <loc xlink:type="locator" xlink:label="cik0000183782_ZhongjinKangluMember" xlink:href="cik0000183782-20230930.xsd#cik0000183782_ZhongjinKangluMember"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="cik0000183782_ZhongjinKangluMember_lbl" xml:lang="en-US">Zhongjin Kanglu [Member]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="cik0000183782_ZhongjinKangluMember" xlink:to="cik0000183782_ZhongjinKangluMember_lbl"/>
    <loc xlink:type="locator" xlink:label="cik0000183782_EnterpriseIncomeTaxMember" xlink:href="cik0000183782-20230930.xsd#cik0000183782_EnterpriseIncomeTaxMember"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="cik0000183782_EnterpriseIncomeTaxMember_lbl" xml:lang="en-US">Enterprise Income Tax [Member]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="cik0000183782_EnterpriseIncomeTaxMember" xlink:to="cik0000183782_EnterpriseIncomeTaxMember_lbl"/>
    <loc xlink:type="locator" xlink:label="cik0000183782_CustomerOneMember" xlink:href="cik0000183782-20230930.xsd#cik0000183782_CustomerOneMember"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="cik0000183782_CustomerOneMember_lbl" xml:lang="en-US">Customer One [Member]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="cik0000183782_CustomerOneMember" xlink:to="cik0000183782_CustomerOneMember_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_SalesRevenueNetMember" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_SalesRevenueNetMember"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_SalesRevenueNetMember_lbl" xml:lang="en-US">Revenue Benchmark [Member]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_SalesRevenueNetMember" xlink:to="us-gaap_SalesRevenueNetMember_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_CustomerConcentrationRiskMember" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_CustomerConcentrationRiskMember"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_CustomerConcentrationRiskMember_lbl" xml:lang="en-US">Customer Concentration Risk [Member]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_CustomerConcentrationRiskMember" xlink:to="us-gaap_CustomerConcentrationRiskMember_lbl"/>
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    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="srt_SubsidiariesMember_lbl" xml:lang="en-US">Subsidiaries [Member]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="srt_SubsidiariesMember" xlink:to="srt_SubsidiariesMember_lbl"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="srt_SubsidiariesMember_lbl0" xml:lang="en-US">VIE&#8217;s Subsidiaries [Member]</label>
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    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="srt_ScenarioUnspecifiedDomain_lbl" xml:lang="en-US">Scenario [Domain]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="srt_ScenarioUnspecifiedDomain" xlink:to="srt_ScenarioUnspecifiedDomain_lbl"/>
    <loc xlink:type="locator" xlink:label="cik0000183782_AccountsReceivableNetDetailsTable" xlink:href="cik0000183782-20230930.xsd#cik0000183782_AccountsReceivableNetDetailsTable"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="cik0000183782_AccountsReceivableNetDetailsTable_lbl" xml:lang="en-US">Accounts Receivable, Net (Details) [Table]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="cik0000183782_AccountsReceivableNetDetailsTable" xlink:to="cik0000183782_AccountsReceivableNetDetailsTable_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_AccountsNotesAndLoansReceivableLineItems" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_AccountsNotesAndLoansReceivableLineItems"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_AccountsNotesAndLoansReceivableLineItems_lbl" xml:lang="en-US">Accounts Receivable Net [Line Items]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_AccountsNotesAndLoansReceivableLineItems" xlink:to="us-gaap_AccountsNotesAndLoansReceivableLineItems_lbl"/>
    <loc xlink:type="locator" xlink:label="cik0000183782_LandUseRightNetDetailsTable" xlink:href="cik0000183782-20230930.xsd#cik0000183782_LandUseRightNetDetailsTable"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="cik0000183782_LandUseRightNetDetailsTable_lbl" xml:lang="en-US">Land Use Right, Net (Details) [Table]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="cik0000183782_LandUseRightNetDetailsTable" xlink:to="cik0000183782_LandUseRightNetDetailsTable_lbl"/>
    <loc xlink:type="locator" xlink:label="cik0000183782_LandUseRightNetLineItems" xlink:href="cik0000183782-20230930.xsd#cik0000183782_LandUseRightNetLineItems"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="cik0000183782_LandUseRightNetLineItems_lbl" xml:lang="en-US">Land Use Right, Net [Line Items]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="cik0000183782_LandUseRightNetLineItems" xlink:to="cik0000183782_LandUseRightNetLineItems_lbl"/>
    <loc xlink:type="locator" xlink:label="cik0000183782_ShortTermBankLoanDetailsTable" xlink:href="cik0000183782-20230930.xsd#cik0000183782_ShortTermBankLoanDetailsTable"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="cik0000183782_ShortTermBankLoanDetailsTable_lbl" xml:lang="en-US">Short-Term Bank Loan (Details) [Table]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="cik0000183782_ShortTermBankLoanDetailsTable" xlink:to="cik0000183782_ShortTermBankLoanDetailsTable_lbl"/>
    <loc xlink:type="locator" xlink:label="cik0000183782_ShortTermBankLoanLineItems" xlink:href="cik0000183782-20230930.xsd#cik0000183782_ShortTermBankLoanLineItems"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="cik0000183782_ShortTermBankLoanLineItems_lbl" xml:lang="en-US">Short Term Bank Loan [Line Items]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="cik0000183782_ShortTermBankLoanLineItems" xlink:to="cik0000183782_ShortTermBankLoanLineItems_lbl"/>
    <loc xlink:type="locator" xlink:label="cik0000183782_RelatedPartyTransactionsDetailsTable" xlink:href="cik0000183782-20230930.xsd#cik0000183782_RelatedPartyTransactionsDetailsTable"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="cik0000183782_RelatedPartyTransactionsDetailsTable_lbl" xml:lang="en-US">Related Party Transactions (Details) [Table]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="cik0000183782_RelatedPartyTransactionsDetailsTable" xlink:to="cik0000183782_RelatedPartyTransactionsDetailsTable_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_RelatedPartyTransactionLineItems" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_RelatedPartyTransactionLineItems"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_RelatedPartyTransactionLineItems_lbl" xml:lang="en-US">Related Party Transactions [Line Items]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_RelatedPartyTransactionLineItems" xlink:to="us-gaap_RelatedPartyTransactionLineItems_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_IncomeTaxAuthorityDomain" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_IncomeTaxAuthorityDomain"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_IncomeTaxAuthorityDomain_lbl" xml:lang="en-US">Income Tax Authority [Domain]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_IncomeTaxAuthorityDomain" xlink:to="us-gaap_IncomeTaxAuthorityDomain_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_IncomeTaxAuthorityNameDomain" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_IncomeTaxAuthorityNameDomain"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_IncomeTaxAuthorityNameDomain_lbl" xml:lang="en-US">Income Tax Authority, Name [Domain]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_IncomeTaxAuthorityNameDomain" xlink:to="us-gaap_IncomeTaxAuthorityNameDomain_lbl"/>
    <loc xlink:type="locator" xlink:label="cik0000183782_TaxesDetailsTable" xlink:href="cik0000183782-20230930.xsd#cik0000183782_TaxesDetailsTable"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="cik0000183782_TaxesDetailsTable_lbl" xml:lang="en-US">Taxes (Details) [Table]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="cik0000183782_TaxesDetailsTable" xlink:to="cik0000183782_TaxesDetailsTable_lbl"/>
    <loc xlink:type="locator" xlink:label="cik0000183782_TaxesLineItems" xlink:href="cik0000183782-20230930.xsd#cik0000183782_TaxesLineItems"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="cik0000183782_TaxesLineItems_lbl" xml:lang="en-US">Taxes [Line Items]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="cik0000183782_TaxesLineItems" xlink:to="cik0000183782_TaxesLineItems_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_ShareBasedGoodsAndNonemployeeServicesTransactionSupplierDomain" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ShareBasedGoodsAndNonemployeeServicesTransactionSupplierDomain"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_ShareBasedGoodsAndNonemployeeServicesTransactionSupplierDomain_lbl" xml:lang="en-US">Supplier [Domain]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ShareBasedGoodsAndNonemployeeServicesTransactionSupplierDomain" xlink:to="us-gaap_ShareBasedGoodsAndNonemployeeServicesTransactionSupplierDomain_lbl"/>
    <loc xlink:type="locator" xlink:label="srt_NameOfMajorCustomerDomain" xlink:href="https://xbrl.fasb.org/srt/2023/elts/srt-2023.xsd#srt_NameOfMajorCustomerDomain"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="srt_NameOfMajorCustomerDomain_lbl" xml:lang="en-US">Customer [Domain]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="srt_NameOfMajorCustomerDomain" xlink:to="srt_NameOfMajorCustomerDomain_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_ConcentrationRiskBenchmarkDomain" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ConcentrationRiskBenchmarkDomain"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_ConcentrationRiskBenchmarkDomain_lbl" xml:lang="en-US">Concentration Risk Benchmark [Domain]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ConcentrationRiskBenchmarkDomain" xlink:to="us-gaap_ConcentrationRiskBenchmarkDomain_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_ConcentrationRiskTypeDomain" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ConcentrationRiskTypeDomain"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_ConcentrationRiskTypeDomain_lbl" xml:lang="en-US">Concentration Risk Type [Domain]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ConcentrationRiskTypeDomain" xlink:to="us-gaap_ConcentrationRiskTypeDomain_lbl"/>
    <loc xlink:type="locator" xlink:label="cik0000183782_ConcentrationsDetailsTable" xlink:href="cik0000183782-20230930.xsd#cik0000183782_ConcentrationsDetailsTable"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="cik0000183782_ConcentrationsDetailsTable_lbl" xml:lang="en-US">Concentrations (Details) [Table]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="cik0000183782_ConcentrationsDetailsTable" xlink:to="cik0000183782_ConcentrationsDetailsTable_lbl"/>
    <loc xlink:type="locator" xlink:label="cik0000183782_ConcentrationsLineItems" xlink:href="cik0000183782-20230930.xsd#cik0000183782_ConcentrationsLineItems"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="cik0000183782_ConcentrationsLineItems_lbl" xml:lang="en-US">Concentrations [Line Items]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="cik0000183782_ConcentrationsLineItems" xlink:to="cik0000183782_ConcentrationsLineItems_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_ClassOfStockDomain" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ClassOfStockDomain"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_ClassOfStockDomain_lbl" xml:lang="en-US">Class of Stock [Domain]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ClassOfStockDomain" xlink:to="us-gaap_ClassOfStockDomain_lbl"/>
    <loc xlink:type="locator" xlink:label="cik0000183782_ShareholdersEquityDetailsTable" xlink:href="cik0000183782-20230930.xsd#cik0000183782_ShareholdersEquityDetailsTable"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="cik0000183782_ShareholdersEquityDetailsTable_lbl" xml:lang="en-US">Shareholders&apos; Equity (Details) [Table]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="cik0000183782_ShareholdersEquityDetailsTable" xlink:to="cik0000183782_ShareholdersEquityDetailsTable_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_TemporaryEquityLineItems" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_TemporaryEquityLineItems"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_TemporaryEquityLineItems_lbl" xml:lang="en-US">Stockholders Equity [Line Items]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_TemporaryEquityLineItems" xlink:to="us-gaap_TemporaryEquityLineItems_lbl"/>
    <loc xlink:type="locator" xlink:label="cik0000183782_CommitmentsandContingenciesDetailsTable" xlink:href="cik0000183782-20230930.xsd#cik0000183782_CommitmentsandContingenciesDetailsTable"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="cik0000183782_CommitmentsandContingenciesDetailsTable_lbl" xml:lang="en-US">Commitments and Contingencies (Details) [Table]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="cik0000183782_CommitmentsandContingenciesDetailsTable" xlink:to="cik0000183782_CommitmentsandContingenciesDetailsTable_lbl"/>
    <loc xlink:type="locator" xlink:label="cik0000183782_CommitmentsAndContingenciesLineItems" xlink:href="cik0000183782-20230930.xsd#cik0000183782_CommitmentsAndContingenciesLineItems"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="cik0000183782_CommitmentsAndContingenciesLineItems_lbl" xml:lang="en-US">Commitments and Contingencies [Line Items]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="cik0000183782_CommitmentsAndContingenciesLineItems" xlink:to="cik0000183782_CommitmentsAndContingenciesLineItems_lbl"/>
    <loc xlink:type="locator" xlink:label="srt_TitleOfIndividualWithRelationshipToEntityDomain" xlink:href="https://xbrl.fasb.org/srt/2023/elts/srt-2023.xsd#srt_TitleOfIndividualWithRelationshipToEntityDomain"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="srt_TitleOfIndividualWithRelationshipToEntityDomain_lbl" xml:lang="en-US">Title of Individual [Domain]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="srt_TitleOfIndividualWithRelationshipToEntityDomain" xlink:to="srt_TitleOfIndividualWithRelationshipToEntityDomain_lbl"/>
    <loc xlink:type="locator" xlink:label="cik0000183782_SegmentReportingDetailsTable" xlink:href="cik0000183782-20230930.xsd#cik0000183782_SegmentReportingDetailsTable"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="cik0000183782_SegmentReportingDetailsTable_lbl" xml:lang="en-US">Segment Reporting (Details) [Table]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="cik0000183782_SegmentReportingDetailsTable" xlink:to="cik0000183782_SegmentReportingDetailsTable_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_SegmentReportingInformationLineItems" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_SegmentReportingInformationLineItems"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_SegmentReportingInformationLineItems_lbl" xml:lang="en-US">Segment Reporting [Line Items]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_SegmentReportingInformationLineItems" xlink:to="us-gaap_SegmentReportingInformationLineItems_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_ShortTermDebtTypeDomain" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ShortTermDebtTypeDomain"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_ShortTermDebtTypeDomain_lbl" xml:lang="en-US">Short-Term Debt, Type [Domain]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ShortTermDebtTypeDomain" xlink:to="us-gaap_ShortTermDebtTypeDomain_lbl"/>
    <loc xlink:type="locator" xlink:label="cik0000183782_SubsequentEventsDetailsTable" xlink:href="cik0000183782-20230930.xsd#cik0000183782_SubsequentEventsDetailsTable"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="cik0000183782_SubsequentEventsDetailsTable_lbl" xml:lang="en-US">Subsequent Events (Details) [Table]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="cik0000183782_SubsequentEventsDetailsTable" xlink:to="cik0000183782_SubsequentEventsDetailsTable_lbl"/>
    <loc xlink:type="locator" xlink:label="cik0000183782_SubsequentEventsDetailsLineItems" xlink:href="cik0000183782-20230930.xsd#cik0000183782_SubsequentEventsDetailsLineItems"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="cik0000183782_SubsequentEventsDetailsLineItems_lbl" xml:lang="en-US">Subsequent Events (Details) [Line Items]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="cik0000183782_SubsequentEventsDetailsLineItems" xlink:to="cik0000183782_SubsequentEventsDetailsLineItems_lbl"/>
    <loc xlink:type="locator" xlink:label="cik0000183782_CondensedFinancialInformationoftheParentCompanyDetailsTable" xlink:href="cik0000183782-20230930.xsd#cik0000183782_CondensedFinancialInformationoftheParentCompanyDetailsTable"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="cik0000183782_CondensedFinancialInformationoftheParentCompanyDetailsTable_lbl" xml:lang="en-US">Condensed Financial Information of the Parent Company (Details) [Table]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="cik0000183782_CondensedFinancialInformationoftheParentCompanyDetailsTable" xlink:to="cik0000183782_CondensedFinancialInformationoftheParentCompanyDetailsTable_lbl"/>
    <loc xlink:type="locator" xlink:label="cik0000183782_CondensedFinancialInformationoftheParentCompanyDetailsLineItems" xlink:href="cik0000183782-20230930.xsd#cik0000183782_CondensedFinancialInformationoftheParentCompanyDetailsLineItems"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="cik0000183782_CondensedFinancialInformationoftheParentCompanyDetailsLineItems_lbl" xml:lang="en-US">Condensed Financial Information of the Parent Company [Line Items]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="cik0000183782_CondensedFinancialInformationoftheParentCompanyDetailsLineItems" xlink:to="cik0000183782_CondensedFinancialInformationoftheParentCompanyDetailsLineItems_lbl"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="cik0000183782_AccountsReceivablePercentage_lbl0" xml:lang="en-US">Accounts receivable percentage.</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="cik0000183782_AccountsReceivablePercentage" xlink:to="cik0000183782_AccountsReceivablePercentage_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="cik0000183782_AccountsReceivableRelatedPartiesGross_lbl0" xml:lang="en-US">Amount of subtotal.</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="cik0000183782_AccountsReceivableRelatedPartiesGross" xlink:to="cik0000183782_AccountsReceivableRelatedPartiesGross_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="cik0000183782_AccountsReceivableThirdpartyCustomers_lbl0" xml:lang="en-US">Accounts receivable - third-party customers.</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="cik0000183782_AccountsReceivableThirdpartyCustomers" xlink:to="cik0000183782_AccountsReceivableThirdpartyCustomers_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="cik0000183782_Additionsreductions_lbl0" xml:lang="en-US">The amount of additions.</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="cik0000183782_Additionsreductions" xlink:to="cik0000183782_Additionsreductions_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="cik0000183782_AggregateGrossProceeds_lbl0" xml:lang="en-US">Aggregate gross proceeds.</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="cik0000183782_AggregateGrossProceeds" xlink:to="cik0000183782_AggregateGrossProceeds_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="cik0000183782_AssessableProfitsPercentage_lbl0" xml:lang="en-US">The amount of assessable profits.</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="cik0000183782_AssessableProfitsPercentage" xlink:to="cik0000183782_AssessableProfitsPercentage_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="cik0000183782_AuthorizedShareCapital_lbl0" xml:lang="en-US">Authorized share capital.</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="cik0000183782_AuthorizedShareCapital" xlink:to="cik0000183782_AuthorizedShareCapital_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="cik0000183782_AuthorizedShareCapitalPerShare_lbl0" xml:lang="en-US">Authorized share capital per share.</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="cik0000183782_AuthorizedShareCapitalPerShare" xlink:to="cik0000183782_AuthorizedShareCapitalPerShare_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="cik0000183782_BusinessAndSalesRelatedTax_lbl0" xml:lang="en-US">The amount of business and sales related tax.</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="cik0000183782_BusinessAndSalesRelatedTax" xlink:to="cik0000183782_BusinessAndSalesRelatedTax_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="cik0000183782_CapitalizationForLease_lbl0" xml:lang="en-US">Capitalization for lease.</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="cik0000183782_CapitalizationForLease" xlink:to="cik0000183782_CapitalizationForLease_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="cik0000183782_CashDepositsWithFinancialInstitutions_lbl0" xml:lang="en-US">Cash deposits with financial institutions.</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="cik0000183782_CashDepositsWithFinancialInstitutions" xlink:to="cik0000183782_CashDepositsWithFinancialInstitutions_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="cik0000183782_CashDepositsWithFinancialInstitutionsOutside_lbl0" xml:lang="en-US">Cash, Deposits with financial institutions outside.</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="cik0000183782_CashDepositsWithFinancialInstitutionsOutside" xlink:to="cik0000183782_CashDepositsWithFinancialInstitutionsOutside_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="cik0000183782_ConsultingFeeReceivables_lbl0" xml:lang="en-US">Represent the amount of consulting fee receivables.</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="cik0000183782_ConsultingFeeReceivables" xlink:to="cik0000183782_ConsultingFeeReceivables_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="cik0000183782_CostDirectlyRelatedToTheInitialPublicOffering_lbl0" xml:lang="en-US">Cost directly related to the initial public offering.</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="cik0000183782_CostDirectlyRelatedToTheInitialPublicOffering" xlink:to="cik0000183782_CostDirectlyRelatedToTheInitialPublicOffering_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="cik0000183782_DateOfIncorporations_lbl0" xml:lang="en-US">Date of incorporation.</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="cik0000183782_DateOfIncorporations" xlink:to="cik0000183782_DateOfIncorporations_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="cik0000183782_DeferredRevenueDisclosureTableTextBlock_lbl0" xml:lang="en-US">Deferred Revenue Disclosure.</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="cik0000183782_DeferredRevenueDisclosureTableTextBlock" xlink:to="cik0000183782_DeferredRevenueDisclosureTableTextBlock_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="cik0000183782_DeferredRevenueFromRelatedParty_lbl0" xml:lang="en-US">Amount of deferred income and obligation to transfer product and service to customer for which consideration has been received or is receivable.</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="cik0000183782_DeferredRevenueFromRelatedParty" xlink:to="cik0000183782_DeferredRevenueFromRelatedParty_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="cik0000183782_DeferredTaxAssetsPercentage_lbl0" xml:lang="en-US">Deferred tax assets percentage.</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="cik0000183782_DeferredTaxAssetsPercentage" xlink:to="cik0000183782_DeferredTaxAssetsPercentage_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="cik0000183782_DueToRelatedParties_lbl0" xml:lang="en-US">Carrying amount as of the balance sheet date of obligations due all related parties. For classified balance sheets, represents the current portion of such liabilities (due within one year or within the normal operating cycle if longer).</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="cik0000183782_DueToRelatedParties" xlink:to="cik0000183782_DueToRelatedParties_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="cik0000183782_EffectiveIncomeTaxRateReconciliationPermanentDifference_lbl0" xml:lang="en-US">Percentage of the difference between reported income tax expense (benefit) and expected income tax expense (benefit) computed by applying the domestic federal statutory income tax rates to pretax income (loss) from continuing operations attributable to permanent difference.</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="cik0000183782_EffectiveIncomeTaxRateReconciliationPermanentDifference" xlink:to="cik0000183782_EffectiveIncomeTaxRateReconciliationPermanentDifference_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="cik0000183782_EmployeeBenefitExpensespolicyTextBlock_lbl0" xml:lang="en-US">The accounting policy of employee benefit expenses.</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="cik0000183782_EmployeeBenefitExpensespolicyTextBlock" xlink:to="cik0000183782_EmployeeBenefitExpensespolicyTextBlock_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="cik0000183782_ExchangeDifference_lbl0" xml:lang="en-US">The amount of expense in the period for fees charged by securities exchanges for the privilege of trading securities listed on that exchange. Some fees vary with the related volume, while others are fixed.</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="cik0000183782_ExchangeDifference" xlink:to="cik0000183782_ExchangeDifference_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="cik0000183782_ForeignCurrencyTranslationNetIncomePercentage_lbl0" xml:lang="en-US">Percentage of net income.</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="cik0000183782_ForeignCurrencyTranslationNetIncomePercentage" xlink:to="cik0000183782_ForeignCurrencyTranslationNetIncomePercentage_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="cik0000183782_ForeignCurrencyTranslationRevenuePercentage_lbl0" xml:lang="en-US">Percentage of revenue.</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="cik0000183782_ForeignCurrencyTranslationRevenuePercentage" xlink:to="cik0000183782_ForeignCurrencyTranslationRevenuePercentage_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="cik0000183782_LandUseRights_lbl0" xml:lang="en-US">Land use rights.</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="cik0000183782_LandUseRights" xlink:to="cik0000183782_LandUseRights_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="cik0000183782_LeaseholdImprovement_lbl0" xml:lang="en-US">Description of leasehold improvement.</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="cik0000183782_LeaseholdImprovement" xlink:to="cik0000183782_LeaseholdImprovement_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="cik0000183782_LoanMaturesTerm_lbl0" xml:lang="en-US">Loan matures term.</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="cik0000183782_LoanMaturesTerm" xlink:to="cik0000183782_LoanMaturesTerm_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="cik0000183782_OrdinarySharesSurrendered_lbl0" xml:lang="en-US">Ordinary shares surrendered.</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="cik0000183782_OrdinarySharesSurrendered" xlink:to="cik0000183782_OrdinarySharesSurrendered_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="cik0000183782_PercentageOfAccountsReceivable_lbl0" xml:lang="en-US">Represent the percentage of accounts receivable.</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="cik0000183782_PercentageOfAccountsReceivable" xlink:to="cik0000183782_PercentageOfAccountsReceivable_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="cik0000183782_PercentageOfConsolidatedNetAssets_lbl0" xml:lang="en-US">Percentage of consolidated net assets.</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="cik0000183782_PercentageOfConsolidatedNetAssets" xlink:to="cik0000183782_PercentageOfConsolidatedNetAssets_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="cik0000183782_PercentageOfOwnership_lbl0" xml:lang="en-US">Percentage of ownership.</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="cik0000183782_PercentageOfOwnership" xlink:to="cik0000183782_PercentageOfOwnership_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="cik0000183782_PlaceOfIncorporation_lbl0" xml:lang="en-US">Date of incorporation.</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="cik0000183782_PlaceOfIncorporation" xlink:to="cik0000183782_PlaceOfIncorporation_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="cik0000183782_PostSplitSharesWithAParValue_lbl0" xml:lang="en-US">Post-split shares with a par value.</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="cik0000183782_PostSplitSharesWithAParValue" xlink:to="cik0000183782_PostSplitSharesWithAParValue_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="cik0000183782_PreSplitSharesWithAParValue_lbl0" xml:lang="en-US">Pre-split shares with a par value.</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="cik0000183782_PreSplitSharesWithAParValue" xlink:to="cik0000183782_PreSplitSharesWithAParValue_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="cik0000183782_PrincipalActivities_lbl0" xml:lang="en-US">Principal activities.</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="cik0000183782_PrincipalActivities" xlink:to="cik0000183782_PrincipalActivities_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="cik0000183782_RepaymentOfpaymentsOfAdvancesMadeToRelatedParties_lbl0" xml:lang="en-US">Amount of repayment of advances made to related parties.</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="cik0000183782_RepaymentOfpaymentsOfAdvancesMadeToRelatedParties" xlink:to="cik0000183782_RepaymentOfpaymentsOfAdvancesMadeToRelatedParties_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="cik0000183782_ReserveEqualPercentage_lbl0" xml:lang="en-US">Reserve is equal percentage.</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="cik0000183782_ReserveEqualPercentage" xlink:to="cik0000183782_ReserveEqualPercentage_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="cik0000183782_RestrictedNetAssets_lbl0" xml:lang="en-US">Restricted net assets.</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="cik0000183782_RestrictedNetAssets" xlink:to="cik0000183782_RestrictedNetAssets_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="cik0000183782_RevenueFromRelatedPartie_lbl0" xml:lang="en-US">Total revenue from related parties.</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="cik0000183782_RevenueFromRelatedPartie" xlink:to="cik0000183782_RevenueFromRelatedPartie_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="cik0000183782_RisksAndUncertaintiesPolicyTextBlock_lbl0" xml:lang="en-US">The accounting of risks and uncertainties.</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="cik0000183782_RisksAndUncertaintiesPolicyTextBlock" xlink:to="cik0000183782_RisksAndUncertaintiesPolicyTextBlock_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="cik0000183782_ShortTermInvestmentPolicyTextBlock_lbl0" xml:lang="en-US">The entire disclosuere of short-term investment policy.</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="cik0000183782_ShortTermInvestmentPolicyTextBlock" xlink:to="cik0000183782_ShortTermInvestmentPolicyTextBlock_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="cik0000183782_StatutorySurplusPercentage_lbl0" xml:lang="en-US">Statutory surplus percentage.</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="cik0000183782_StatutorySurplusPercentage" xlink:to="cik0000183782_StatutorySurplusPercentage_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="cik0000183782_TemporaryWorkingCapital_lbl0" xml:lang="en-US">Represent the amount of temporary working capital.</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="cik0000183782_TemporaryWorkingCapital" xlink:to="cik0000183782_TemporaryWorkingCapital_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="cik0000183782_ValueAddedTaxPercentage_lbl0" xml:lang="en-US">The percentage of value added tax.</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="cik0000183782_ValueAddedTaxPercentage" xlink:to="cik0000183782_ValueAddedTaxPercentage_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="cik0000183782_ValueAddedTaxpolicyTextBlock_lbl0" xml:lang="en-US">The accounting policy of value added tax.</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="cik0000183782_ValueAddedTaxpolicyTextBlock" xlink:to="cik0000183782_ValueAddedTaxpolicyTextBlock_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="cik0000183782_WorkingCapital_lbl0" xml:lang="en-US">The value of working capital.</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="cik0000183782_WorkingCapital" xlink:to="cik0000183782_WorkingCapital_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="cik0000183782_ConcentrationsLineItems_lbl0" xml:lang="en-US">Concentrations [Line Items].</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="cik0000183782_ConcentrationsLineItems" xlink:to="cik0000183782_ConcentrationsLineItems_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="cik0000183782_LandUseRightNetLineItems_lbl0" xml:lang="en-US">Land Use Right, Net [Line Items].</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="cik0000183782_LandUseRightNetLineItems" xlink:to="cik0000183782_LandUseRightNetLineItems_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="cik0000183782_OrganizationAndBusinessDescriptionLineItems_lbl0" xml:lang="en-US">Organization and Business Description [Line Items].</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="cik0000183782_OrganizationAndBusinessDescriptionLineItems" xlink:to="cik0000183782_OrganizationAndBusinessDescriptionLineItems_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="cik0000183782_ShortTermBankLoanLineItems_lbl0" xml:lang="en-US">Short Term Bank Loan [Line Items].</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="cik0000183782_ShortTermBankLoanLineItems" xlink:to="cik0000183782_ShortTermBankLoanLineItems_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="cik0000183782_SummaryOfSignificantAccountingPoliciesLineItems_lbl0" xml:lang="en-US">Summary of Significant Accounting Policies [Line Items].</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="cik0000183782_SummaryOfSignificantAccountingPoliciesLineItems" xlink:to="cik0000183782_SummaryOfSignificantAccountingPoliciesLineItems_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="cik0000183782_TaxesLineItems_lbl0" xml:lang="en-US">Taxes [Line Items].</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="cik0000183782_TaxesLineItems" xlink:to="cik0000183782_TaxesLineItems_lbl0"/>
    <loc xlink:type="locator" xlink:label="dei_AddressTypeDomain" xlink:href="https://xbrl.sec.gov/dei/2023/dei-2023.xsd#dei_AddressTypeDomain"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_AddressTypeDomain_lbl" xml:lang="en-US">Address Type [Domain]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_AddressTypeDomain" xlink:to="dei_AddressTypeDomain_lbl"/>
    <loc xlink:type="locator" xlink:label="cik0000183782_ScheduleOfComponentsOfTheIncomeTaxProvisionAbstract" xlink:href="cik0000183782-20230930.xsd#cik0000183782_ScheduleOfComponentsOfTheIncomeTaxProvisionAbstract"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="cik0000183782_ScheduleOfComponentsOfTheIncomeTaxProvisionAbstract_lbl" xml:lang="en-US">Schedule Of Components Of The Income Tax Provision Abstract</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="cik0000183782_ScheduleOfComponentsOfTheIncomeTaxProvisionAbstract" xlink:to="cik0000183782_ScheduleOfComponentsOfTheIncomeTaxProvisionAbstract_lbl"/>
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    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="cik0000183782_AuthorizedShareCapitalPerShare" xlink:to="cik0000183782_AuthorizedShareCapitalPerShare_lbl1"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="cik0000183782_AccountsReceivableRelatedPartiesGross_lbl1" xml:lang="en-US">Accounts Receivable Related Parties Gross</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="cik0000183782_AccountsReceivableRelatedPartiesGross" xlink:to="cik0000183782_AccountsReceivableRelatedPartiesGross_lbl1"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_ContactPersonnelName_lbl0" xml:lang="en-US">Contact Personnel Name</label>
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    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="cik0000183782_WheelchairComponentsAndOthersMember_lbl0" xml:lang="en-US">Wheelchair Components And Others Member</label>
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    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="cik0000183782_UnlabeledAbstract_lbl0" xml:lang="en-US">Unlabeled Abstract</label>
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    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_CommonStockSharesAuthorized_lbl1" xml:lang="en-US">Common Stock, Shares Authorized</label>
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    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_LesseeOperatingLeaseLiabilityPaymentsDueYearTwo_lbl0" xml:lang="en-US">Lessee, Operating Lease, Liability, to be Paid, Year Two</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_LesseeOperatingLeaseLiabilityPaymentsDueYearTwo" xlink:to="us-gaap_LesseeOperatingLeaseLiabilityPaymentsDueYearTwo_lbl0"/>
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    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_AccountsPayableOtherCurrent_lbl0" xml:lang="en-US">Accounts Payable, Other, Current</label>
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    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="cik0000183782_ErhuaMedMember_lbl0" xml:lang="en-US">Erhua Med Member</label>
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    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_RelatedPartyTransactionsDisclosureTextBlock_lbl0" xml:lang="en-US">Related Party Transactions Disclosure [Text Block]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_RelatedPartyTransactionsDisclosureTextBlock" xlink:to="us-gaap_RelatedPartyTransactionsDisclosureTextBlock_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_PaymentsToAcquireShortTermInvestments_lbl0" xml:lang="en-US">Payments to Acquire Short-Term Investments</label>
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    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="cik0000183782_SupplierOneMember_lbl0" xml:lang="en-US">Supplier One Member</label>
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    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_StockholdersEquityIncludingPortionAttributableToNoncontrollingInterest" xlink:to="us-gaap_StockholdersEquityIncludingPortionAttributableToNoncontrollingInterest_lbl1"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_PropertyPlantAndEquipmentPolicyTextBlock_lbl0" xml:lang="en-US">Property, Plant and Equipment, Policy [Policy Text Block]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_PropertyPlantAndEquipmentPolicyTextBlock" xlink:to="us-gaap_PropertyPlantAndEquipmentPolicyTextBlock_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_LesseeOperatingLeaseLiabilityPaymentsDue_lbl0" xml:lang="en-US">Lessee, Operating Lease, Liability, to be Paid</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_LesseeOperatingLeaseLiabilityPaymentsDue" xlink:to="us-gaap_LesseeOperatingLeaseLiabilityPaymentsDue_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_ProductWarrantyExpense_lbl0" xml:lang="en-US">Product Warranty Expense</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ProductWarrantyExpense" xlink:to="us-gaap_ProductWarrantyExpense_lbl0"/>
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    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="cik0000183782_ZhongjinHKMember_lbl0" xml:lang="en-US">Zhongjin HKMember</label>
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    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_InventoryNet_lbl1" xml:lang="en-US">Inventory, Net</label>
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    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_SegmentReportingDisclosureTextBlock_lbl0" xml:lang="en-US">Segment Reporting Disclosure [Text Block]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_SegmentReportingDisclosureTextBlock" xlink:to="us-gaap_SegmentReportingDisclosureTextBlock_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_StockholdersEquityNoteStockSplitConversionRatio1_lbl0" xml:lang="en-US">Stockholders&apos; Equity Note, Stock Split, Conversion Ratio</label>
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    <loc xlink:type="locator" xlink:label="us-gaap_StatementOfFinancialPositionAbstract" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_StatementOfFinancialPositionAbstract"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_StatementOfFinancialPositionAbstract_lbl" xml:lang="en-US">Statement of Financial Position [Abstract]</label>
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    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_StockIssuedDuringPeriodValueOther_lbl0" xml:lang="en-US">Stock Issued During Period, Value, Other</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_StockIssuedDuringPeriodValueOther" xlink:to="us-gaap_StockIssuedDuringPeriodValueOther_lbl0"/>
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    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_FairValueMeasurementPolicyPolicyTextBlock" xlink:to="us-gaap_FairValueMeasurementPolicyPolicyTextBlock_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_EntityAddressPostalZipCode_lbl0" xml:lang="en-US">Entity Address, Postal Zip Code</label>
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    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_NewAccountingPronouncementsPolicyPolicyTextBlock_lbl0" xml:lang="en-US">New Accounting Pronouncements, Policy [Policy Text Block]</label>
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    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_PropertyPlantAndEquipmentDisclosureTextBlock_lbl0" xml:lang="en-US">Property, Plant and Equipment Disclosure [Text Block]</label>
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    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_EntityInteractiveDataCurrent_lbl0" xml:lang="en-US">Entity Interactive Data Current</label>
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    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_DocumentPeriodEndDate_lbl0" xml:lang="en-US">Document Period End Date</label>
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    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="cik0000183782_ScheduleOfCurrencyExchangeRatesAbstract_lbl" xml:lang="en-US">Schedule Of Currency Exchange Rates Abstract</label>
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    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_AccountsReceivableNet" xlink:to="us-gaap_AccountsReceivableNet_lbl1"/>
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    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_EntityVoluntaryFilers_lbl0" xml:lang="en-US">Entity Voluntary Filers</label>
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    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_EntityFilerCategory_lbl0" xml:lang="en-US">Entity Filer Category</label>
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    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_DebtInstrumentFeeAmount_lbl0" xml:lang="en-US">Debt Instrument, Fee Amount</label>
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    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_Assets_lbl0" xml:lang="en-US">Assets</label>
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    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_IPOMember_lbl1" xml:lang="en-US">IPO [Member]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_IPOMember" xlink:to="us-gaap_IPOMember_lbl1"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_RevenuesAbstract_lbl0" xml:lang="en-US">Revenues [Abstract]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_RevenuesAbstract" xlink:to="us-gaap_RevenuesAbstract_lbl0"/>
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    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="srt_ParentCompanyMember_lbl0" xml:lang="en-US">Parent Company [Member]</label>
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    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_AccountsReceivableMember_lbl0" xml:lang="en-US">Accounts Receivable [Member]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_AccountsReceivableMember" xlink:to="us-gaap_AccountsReceivableMember_lbl0"/>
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    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_DeferredRevenueCurrent" xlink:to="us-gaap_DeferredRevenueCurrent_lbl0"/>
    <loc xlink:type="locator" xlink:label="cik0000183782_ScheduleOfDepreciationAndAmortizationOfPropertyAndEquipmentAbstract" xlink:href="cik0000183782-20230930.xsd#cik0000183782_ScheduleOfDepreciationAndAmortizationOfPropertyAndEquipmentAbstract"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="cik0000183782_ScheduleOfDepreciationAndAmortizationOfPropertyAndEquipmentAbstract_lbl" xml:lang="en-US">Schedule Of Depreciation And Amortization Of Property And Equipment Abstract</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="cik0000183782_ScheduleOfDepreciationAndAmortizationOfPropertyAndEquipmentAbstract" xlink:to="cik0000183782_ScheduleOfDepreciationAndAmortizationOfPropertyAndEquipmentAbstract_lbl"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="cik0000183782_ZhongjinJingaoMember_lbl0" xml:lang="en-US">Zhongjin Jingao Member</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="cik0000183782_ZhongjinJingaoMember" xlink:to="cik0000183782_ZhongjinJingaoMember_lbl0"/>
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    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_UseOfEstimates_lbl0" xml:lang="en-US">Use of Estimates, Policy [Policy Text Block]</label>
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    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_IncreaseDecreaseInAccruedLiabilitiesAndOtherOperatingLiabilities" xlink:to="us-gaap_IncreaseDecreaseInAccruedLiabilitiesAndOtherOperatingLiabilities_lbl0"/>
    <loc xlink:type="locator" xlink:label="us-gaap_IncomeStatementAbstract" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_IncomeStatementAbstract"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_IncomeStatementAbstract_lbl" xml:lang="en-US">Income Statement [Abstract]</label>
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    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_EffectiveIncomeTaxRateReconciliationTaxHolidays" xlink:to="us-gaap_EffectiveIncomeTaxRateReconciliationTaxHolidays_lbl0"/>
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    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_EffectiveIncomeTaxRateContinuingOperations" xlink:to="us-gaap_EffectiveIncomeTaxRateContinuingOperations_lbl0"/>
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    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_OtherReceivables_lbl0" xml:lang="en-US">Other Receivables</label>
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    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_DocumentTransitionReport_lbl0" xml:lang="en-US">Document Transition Report</label>
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    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_MachineryAndEquipmentMember_lbl0" xml:lang="en-US">Machinery and Equipment [Member]</label>
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    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_EntityShellCompany_lbl0" xml:lang="en-US">Entity Shell Company</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_EntityShellCompany" xlink:to="dei_EntityShellCompany_lbl0"/>
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    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_CommonStockMember_lbl2" xml:lang="en-US">Common Stock [Member]</label>
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    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_PropertyPlantAndEquipmentGross_lbl0" xml:lang="en-US">Property, Plant and Equipment, Gross</label>
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    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_ProceedsFromIssuanceOrSaleOfEquity_lbl0" xml:lang="en-US">Proceeds from Issuance or Sale of Equity</label>
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    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="cik0000183782_ExchangeDifference_lbl1" xml:lang="en-US">Exchange Difference</label>
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    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_StatutoryAccountingPracticesStatutoryCapitalAndSurplusBalance_lbl0" xml:lang="en-US">Statutory Accounting Practices, Statutory Capital and Surplus, Balance</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_StatutoryAccountingPracticesStatutoryCapitalAndSurplusBalance" xlink:to="us-gaap_StatutoryAccountingPracticesStatutoryCapitalAndSurplusBalance_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_ConcentrationRiskDisclosureTextBlock_lbl0" xml:lang="en-US">Concentration Risk Disclosure [Text Block]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ConcentrationRiskDisclosureTextBlock" xlink:to="us-gaap_ConcentrationRiskDisclosureTextBlock_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_ScheduleOfEffectiveIncomeTaxRateReconciliationTableTextBlock_lbl0" xml:lang="en-US">Schedule of Effective Income Tax Rate Reconciliation [Table Text Block]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ScheduleOfEffectiveIncomeTaxRateReconciliationTableTextBlock" xlink:to="us-gaap_ScheduleOfEffectiveIncomeTaxRateReconciliationTableTextBlock_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_PaymentsForRepurchaseOfInitialPublicOffering_lbl0" xml:lang="en-US">Payments for Repurchase of Initial Public Offering</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_PaymentsForRepurchaseOfInitialPublicOffering" xlink:to="us-gaap_PaymentsForRepurchaseOfInitialPublicOffering_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="cik0000183782_GrantedUnderwritersOptionToPurchasePeriod_lbl0" xml:lang="en-US">Granted Underwriters Option To Purchase Period</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="cik0000183782_GrantedUnderwritersOptionToPurchasePeriod" xlink:to="cik0000183782_GrantedUnderwritersOptionToPurchasePeriod_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="country_CN_lbl0" xml:lang="en-US">CHINA</label>
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    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_InventoryFinishedGoodsNetOfReserves_lbl0" xml:lang="en-US">Inventory, Finished Goods, Net of Reserves</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_InventoryFinishedGoodsNetOfReserves" xlink:to="us-gaap_InventoryFinishedGoodsNetOfReserves_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_InventoryPolicyTextBlock_lbl0" xml:lang="en-US">Inventory, Policy [Policy Text Block]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_InventoryPolicyTextBlock" xlink:to="us-gaap_InventoryPolicyTextBlock_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_ProvisionForDoubtfulAccounts_lbl0" xml:lang="en-US">Accounts Receivable, Credit Loss Expense (Reversal)</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ProvisionForDoubtfulAccounts" xlink:to="us-gaap_ProvisionForDoubtfulAccounts_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_RevenueFromExternalCustomersByGeographicAreasTableTextBlock_lbl0" xml:lang="en-US">Revenue from External Customers by Geographic Areas [Table Text Block]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_RevenueFromExternalCustomersByGeographicAreasTableTextBlock" xlink:to="us-gaap_RevenueFromExternalCustomersByGeographicAreasTableTextBlock_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_Land_lbl0" xml:lang="en-US">Land</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_Land" xlink:to="us-gaap_Land_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_AccumulatedDepreciationDepletionAndAmortizationPropertyPlantAndEquipment_lbl0" xml:lang="en-US">Accumulated Depreciation, Depletion and Amortization, Property, Plant, and Equipment</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_AccumulatedDepreciationDepletionAndAmortizationPropertyPlantAndEquipment" xlink:to="us-gaap_AccumulatedDepreciationDepletionAndAmortizationPropertyPlantAndEquipment_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_AllowanceForDoubtfulAccountsReceivableCurrent_lbl1" xml:lang="en-US">Accounts Receivable, Allowance for Credit Loss, Current</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_AllowanceForDoubtfulAccountsReceivableCurrent" xlink:to="us-gaap_AllowanceForDoubtfulAccountsReceivableCurrent_lbl1"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="cik0000183782_ScheduleOfDueToRelatedPartiesTableTextBlock_lbl0" xml:lang="en-US">Schedule Of Due To Related Parties Table Text Block</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="cik0000183782_ScheduleOfDueToRelatedPartiesTableTextBlock" xlink:to="cik0000183782_ScheduleOfDueToRelatedPartiesTableTextBlock_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_InterestIncomeExpenseNet_lbl1" xml:lang="en-US">Interest Income (Expense), Net</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_InterestIncomeExpenseNet" xlink:to="us-gaap_InterestIncomeExpenseNet_lbl1"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_IncreaseDecreaseInPrepaidDeferredExpenseAndOtherAssets_lbl1" xml:lang="en-US">Increase (Decrease) in Prepaid Expense and Other Assets</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_IncreaseDecreaseInPrepaidDeferredExpenseAndOtherAssets" xlink:to="us-gaap_IncreaseDecreaseInPrepaidDeferredExpenseAndOtherAssets_lbl1"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_LesseeOperatingLeaseLiabilityPaymentsDueAfterYearFive_lbl0" xml:lang="en-US">Lessee, Operating Lease, Liability, to be Paid, after Year Five</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_LesseeOperatingLeaseLiabilityPaymentsDueAfterYearFive" xlink:to="us-gaap_LesseeOperatingLeaseLiabilityPaymentsDueAfterYearFive_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_IncomeLossFromEquityMethodInvestments_lbl0" xml:lang="en-US">Income (Loss) from Equity Method Investments</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_IncomeLossFromEquityMethodInvestments" xlink:to="us-gaap_IncomeLossFromEquityMethodInvestments_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_AuditorLocation_lbl0" xml:lang="en-US">Auditor Location</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_AuditorLocation" xlink:to="dei_AuditorLocation_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_SaleLeasebackTransactionGrossProceedsInvestingActivities_lbl0" xml:lang="en-US">Sale Leaseback Transaction, Gross Proceeds, Investing Activities</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_SaleLeasebackTransactionGrossProceedsInvestingActivities" xlink:to="us-gaap_SaleLeasebackTransactionGrossProceedsInvestingActivities_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="cik0000183782_DeferredTaxAssetsPercentage_lbl1" xml:lang="en-US">Deferred Tax Assets Percentage</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="cik0000183782_DeferredTaxAssetsPercentage" xlink:to="cik0000183782_DeferredTaxAssetsPercentage_lbl1"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_EffectiveIncomeTaxRateReconciliationOtherReconcilingItemsPercent_lbl0" xml:lang="en-US">Effective Income Tax Rate Reconciliation, Other Reconciling Items, Percent</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_EffectiveIncomeTaxRateReconciliationOtherReconcilingItemsPercent" xlink:to="us-gaap_EffectiveIncomeTaxRateReconciliationOtherReconcilingItemsPercent_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_NetCashProvidedByUsedInOperatingActivities_lbl2" xml:lang="en-US">Net Cash Provided by (Used in) Operating Activities</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_NetCashProvidedByUsedInOperatingActivities" xlink:to="us-gaap_NetCashProvidedByUsedInOperatingActivities_lbl2"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_NetCashProvidedByUsedInFinancingActivities_lbl2" xml:lang="en-US">Net Cash Provided by (Used in) Financing Activities</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_NetCashProvidedByUsedInFinancingActivities" xlink:to="us-gaap_NetCashProvidedByUsedInFinancingActivities_lbl2"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="cik0000183782_NonCurrentAssetsAbstract_lbl0" xml:lang="en-US">Non Current Assets Abstract</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="cik0000183782_NonCurrentAssetsAbstract" xlink:to="cik0000183782_NonCurrentAssetsAbstract_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_EntityRegistrantName_lbl0" xml:lang="en-US">Entity Registrant Name</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_EntityRegistrantName" xlink:to="dei_EntityRegistrantName_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_TaxesPayableCurrent_lbl1" xml:lang="en-US">Taxes Payable, Current</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_TaxesPayableCurrent" xlink:to="us-gaap_TaxesPayableCurrent_lbl1"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="currency_USD_lbl0" xml:lang="en-US">United States of America, Dollars</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="currency_USD" xlink:to="currency_USD_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_SaleOfStockPricePerShare_lbl0" xml:lang="en-US">Sale of Stock, Price Per Share</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_SaleOfStockPricePerShare" xlink:to="us-gaap_SaleOfStockPricePerShare_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_CityAreaCode_lbl0" xml:lang="en-US">City Area Code</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_CityAreaCode" xlink:to="dei_CityAreaCode_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_SubsequentEventMember_lbl0" xml:lang="en-US">Subsequent Event [Member]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_SubsequentEventMember" xlink:to="us-gaap_SubsequentEventMember_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_ScheduleOfPublicUtilityPropertyPlantAndEquipmentTextBlock_lbl0" xml:lang="en-US">Public Utility Property, Plant, and Equipment [Table Text Block]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ScheduleOfPublicUtilityPropertyPlantAndEquipmentTextBlock" xlink:to="us-gaap_ScheduleOfPublicUtilityPropertyPlantAndEquipmentTextBlock_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="cik0000183782_OtherMember_lbl0" xml:lang="en-US">Other Member</label>
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    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_AmendmentFlag_lbl0" xml:lang="en-US">Amendment Flag</label>
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    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="cik0000183782_ChangesInOperatingAssetsAndLiabilitiesAbstract0_lbl0" xml:lang="en-US">Changes In Operating Assets And Liabilities Abstract0</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="cik0000183782_ChangesInOperatingAssetsAndLiabilitiesAbstract0" xlink:to="cik0000183782_ChangesInOperatingAssetsAndLiabilitiesAbstract0_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_IncreaseDecreaseInInventories_lbl0" xml:lang="en-US">Increase (Decrease) in Inventories</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_IncreaseDecreaseInInventories" xlink:to="us-gaap_IncreaseDecreaseInInventories_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_DeferredChargesPolicyTextBlock_lbl0" xml:lang="en-US">Deferred Charges, Policy [Policy Text Block]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_DeferredChargesPolicyTextBlock" xlink:to="us-gaap_DeferredChargesPolicyTextBlock_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="currency_CNY_lbl0" xml:lang="en-US">China, Yuan Renminbi</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="currency_CNY" xlink:to="currency_CNY_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_AllowanceForDoubtfulAccountsReceivable_lbl1" xml:lang="en-US">Accounts Receivable, Allowance for Credit Loss</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_AllowanceForDoubtfulAccountsReceivable" xlink:to="us-gaap_AllowanceForDoubtfulAccountsReceivable_lbl1"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_DerivativeForwardExchangeRate1_lbl0" xml:lang="en-US">Derivative, Forward Exchange Rate</label>
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    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_LeaseholdImprovementsMember_lbl1" xml:lang="en-US">Leasehold Improvements [Member]</label>
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    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="cik0000183782_JinMedMember_lbl0" xml:lang="en-US">Jin Med Member</label>
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    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_ContactPersonnelEmailAddress_lbl0" xml:lang="en-US">Contact Personnel Email Address</label>
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    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_LandBuildingsAndImprovementsMember_lbl0" xml:lang="en-US">Land, Buildings and Improvements [Member]</label>
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    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_ShortTermInvestments_lbl0" xml:lang="en-US">Short-Term Investments</label>
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    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_ProceedsFromSaleOfShortTermInvestments_lbl0" xml:lang="en-US">Proceeds from Sale of Short-Term Investments</label>
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    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="cik0000183782_CustomerMember_lbl0" xml:lang="en-US">Customer Member</label>
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    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="cik0000183782_ZhongjinHongkangMedicalTechnologyShanghaiCoLtdMember_lbl0" xml:lang="en-US">Zhongjin Hongkang Medical Technology Shanghai Co Ltd Member</label>
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    <loc xlink:type="locator" xlink:label="cik0000183782_ScheduleOfParentCompanyStatementsOfIncomeAndComprehensiveIncomeAbstract" xlink:href="cik0000183782-20230930.xsd#cik0000183782_ScheduleOfParentCompanyStatementsOfIncomeAndComprehensiveIncomeAbstract"/>
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    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_EffectiveIncomeTaxRateReconciliationTaxCreditsResearch_lbl0" xml:lang="en-US">Effective Income Tax Rate Reconciliation, Tax Credit, Research, Percent</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_EffectiveIncomeTaxRateReconciliationTaxCreditsResearch" xlink:to="us-gaap_EffectiveIncomeTaxRateReconciliationTaxCreditsResearch_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_EffectiveIncomeTaxRateReconciliationDeductionsMedicarePrescriptionDrugBenefit_lbl0" xml:lang="en-US">Effective Income Tax Rate Reconciliation, Deduction, Medicare Prescription Drug Benefit, Percent</label>
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    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="srt_ScheduleOfCondensedIncomeStatementTableTextBlock_lbl0" xml:lang="en-US">Condensed Income Statement [Table Text Block]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="srt_ScheduleOfCondensedIncomeStatementTableTextBlock" xlink:to="srt_ScheduleOfCondensedIncomeStatementTableTextBlock_lbl0"/>
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    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_FiniteLivedIntangibleAssetsAmortizationExpenseYearFour" xlink:to="us-gaap_FiniteLivedIntangibleAssetsAmortizationExpenseYearFour_lbl0"/>
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    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_DocumentFiscalYearFocus_lbl0" xml:lang="en-US">Document Fiscal Year Focus</label>
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    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_ProceedsFromDebtNetOfIssuanceCosts_lbl0" xml:lang="en-US">Proceeds from Debt, Net of Issuance Costs</label>
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    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_DerivativeAverageForwardExchangeRate1_lbl0" xml:lang="en-US">Derivative, Average Forward Exchange Rate</label>
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    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_LesseeOperatingLeaseLiabilityMaturityTableTextBlock_lbl0" xml:lang="en-US">Lessee, Operating Lease, Liability, to be Paid, Maturity [Table Text Block]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_LesseeOperatingLeaseLiabilityMaturityTableTextBlock" xlink:to="us-gaap_LesseeOperatingLeaseLiabilityMaturityTableTextBlock_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_StockIssued1_lbl0" xml:lang="en-US">Stock Issued</label>
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    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_EntityCurrentReportingStatus_lbl0" xml:lang="en-US">Entity Current Reporting Status</label>
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    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_CommonStockSharesIssued_lbl1" xml:lang="en-US">Common Stock, Shares, Issued</label>
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    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_EntityEmergingGrowthCompany_lbl0" xml:lang="en-US">Entity Emerging Growth Company</label>
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    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_InventoryWorkInProcessAndRawMaterials_lbl0" xml:lang="en-US">Inventory, Work in Process and Raw Materials</label>
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    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_OrganizationConsolidationAndPresentationOfFinancialStatementsDisclosureTextBlock_lbl0" xml:lang="en-US">Organization, Consolidation and Presentation of Financial Statements Disclosure [Text Block]</label>
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    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_CostOfRevenue_lbl0" xml:lang="en-US">Cost of Revenue</label>
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    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="cik0000183782_AnhuiZhongjinMember_lbl0" xml:lang="en-US">Anhui Zhongjin Member</label>
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    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_AuditorFirmId_lbl0" xml:lang="en-US">Auditor Firm ID</label>
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<DOCUMENT>
<TYPE>EX-101.PRE
<SEQUENCE>19
<FILENAME>cik0000183782-20230930_pre.xml
<DESCRIPTION>XBRL PRESENTATION FILE
<TEXT>
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<DOCUMENT>
<TYPE>GRAPHIC
<SEQUENCE>26
<FILENAME>image_007.jpg
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begin 644 image_007.jpg
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begin 644 image_008.jpg
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end
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<DOCUMENT>
<TYPE>GRAPHIC
<SEQUENCE>28
<FILENAME>image_009.jpg
<DESCRIPTION>GRAPHIC
<TEXT>
begin 644 image_009.jpg
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<DOCUMENT>
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begin 644 image_015.jpg
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<DOCUMENT>
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<html>
<head>
<title></title>
<link rel="stylesheet" type="text/css" href="include/report.css">
<script type="text/javascript" src="Show.js">/* Do Not Remove This Comment */</script><script type="text/javascript">
							function toggleNextSibling (e) {
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<body>
<span style="display: none;">v3.24.1.u1</span><table class="report" border="0" cellspacing="2" id="idm140135288300352">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>Document And Entity Information<br></strong></div></th>
<th class="th" colspan="1">12 Months Ended</th>
</tr>
<tr><th class="th">
<div>Sep. 30, 2023 </div>
<div>shares</div>
</th></tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_dei_DocumentInformationLineItems', window );"><strong>Document Information Line Items</strong></a></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_dei_EntityRegistrantName', window );">Entity Registrant Name</a></td>
<td class="text">Jin
Medical International Ltd.<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_dei_TradingSymbol', window );">Trading Symbol</a></td>
<td class="text">ZJYL<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_dei_DocumentType', window );">Document Type</a></td>
<td class="text">20-F<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_dei_CurrentFiscalYearEndDate', window );">Current Fiscal Year End Date</a></td>
<td class="text">--09-30<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_dei_EntityCommonStockSharesOutstanding', window );">Entity Common Stock, Shares Outstanding</a></td>
<td class="nump">155,947,100<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_dei_AmendmentFlag', window );">Amendment Flag</a></td>
<td class="text">false<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_dei_EntityCentralIndexKey', window );">Entity Central Index Key</a></td>
<td class="text">0001837821<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_dei_EntityCurrentReportingStatus', window );">Entity Current Reporting Status</a></td>
<td class="text">Yes<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_dei_EntityVoluntaryFilers', window );">Entity Voluntary Filers</a></td>
<td class="text">No<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_dei_EntityFilerCategory', window );">Entity Filer Category</a></td>
<td class="text">Non-accelerated Filer<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_dei_EntityWellKnownSeasonedIssuer', window );">Entity Well-known Seasoned Issuer</a></td>
<td class="text">No<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_dei_DocumentPeriodEndDate', window );">Document Period End Date</a></td>
<td class="text">Sep. 30,  2023<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_dei_DocumentFiscalYearFocus', window );">Document Fiscal Year Focus</a></td>
<td class="text">2023<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_dei_DocumentFiscalPeriodFocus', window );">Document Fiscal Period Focus</a></td>
<td class="text">FY<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_dei_EntityEmergingGrowthCompany', window );">Entity Emerging Growth Company</a></td>
<td class="text">true<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_dei_EntityShellCompany', window );">Entity Shell Company</a></td>
<td class="text">false<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_dei_EntityExTransitionPeriod', window );">Entity Ex Transition Period</a></td>
<td class="text">false<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_dei_IcfrAuditorAttestationFlag', window );">ICFR Auditor Attestation Flag</a></td>
<td class="text">false<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_dei_DocumentRegistrationStatement', window );">Document Registration Statement</a></td>
<td class="text">false<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_dei_DocumentAnnualReport', window );">Document Annual Report</a></td>
<td class="text">true<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_dei_DocumentTransitionReport', window );">Document Transition Report</a></td>
<td class="text">false<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_dei_DocumentShellCompanyReport', window );">Document Shell Company Report</a></td>
<td class="text">false<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_dei_EntityFileNumber', window );">Entity File Number</a></td>
<td class="text">001-41661<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_dei_EntityIncorporationStateCountryCode', window );">Entity Incorporation, State or Country Code</a></td>
<td class="text">E9<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_dei_EntityAddressAddressLine1', window );">Entity Address, Address Line One</a></td>
<td class="text">No. 33 Lingxiang
Road<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_dei_EntityAddressAddressLine2', window );">Entity Address, Address Line Two</a></td>
<td class="text">Wujin District<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_dei_EntityAddressCityOrTown', window );">Entity Address, City or Town</a></td>
<td class="text">Changzhou City<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_dei_EntityAddressCountry', window );">Entity Address, Country</a></td>
<td class="text">CN<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_dei_Security12bTitle', window );">Title of 12(b) Security</a></td>
<td class="text">Ordinary shares, par value $0.001 per share<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_dei_SecurityExchangeName', window );">Security Exchange Name</a></td>
<td class="text">NASDAQ<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_dei_EntityInteractiveDataCurrent', window );">Entity Interactive Data Current</a></td>
<td class="text">Yes<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_dei_DocumentFinStmtErrorCorrectionFlag', window );">Document Financial Statement Error Correction [Flag]</a></td>
<td class="text">false<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_dei_DocumentAccountingStandard', window );">Document Accounting Standard</a></td>
<td class="text">U.S. GAAP<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_dei_AuditorName', window );">Auditor Name</a></td>
<td class="text">Audit Alliance LLP<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_dei_AuditorLocation', window );">Auditor Location</a></td>
<td class="text">Singapore<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_dei_AuditorFirmId', window );">Auditor Firm ID</a></td>
<td class="text">3487<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_dei_EntityAddressPostalZipCode', window );">Entity Address, Postal Zip Code</a></td>
<td class="text">00000<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_dei_EntityAddressesAddressTypeAxis=dei_BusinessContactMember', window );">Business Contact [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_dei_DocumentInformationLineItems', window );"><strong>Document Information Line Items</strong></a></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_dei_EntityAddressAddressLine1', window );">Entity Address, Address Line One</a></td>
<td class="text">No. 33 Lingxiang
Road<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_dei_EntityAddressAddressLine2', window );">Entity Address, Address Line Two</a></td>
<td class="text">Wujin District<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_dei_EntityAddressCityOrTown', window );">Entity Address, City or Town</a></td>
<td class="text">Changzhou City<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_dei_EntityAddressCountry', window );">Entity Address, Country</a></td>
<td class="text">CN<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_dei_ContactPersonnelName', window );">Contact Personnel Name</a></td>
<td class="text">Mr. Ziqiang Wang<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_dei_CityAreaCode', window );">City Area Code</a></td>
<td class="text">+86<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_dei_LocalPhoneNumber', window );">Local Phone Number</a></td>
<td class="text">519 89607972<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_dei_ContactPersonnelEmailAddress', window );">Contact Personnel Email Address</a></td>
<td class="text">ir@zhjmedical.com<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_dei_EntityAddressPostalZipCode', window );">Entity Address, Postal Zip Code</a></td>
<td class="text">00000<span></span>
</td>
</tr>
</table>
<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_dei_AmendmentFlag">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Boolean flag that is true when the XBRL content amends previously-filed or accepted submission.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">dei_AmendmentFlag</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>dei_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:booleanItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_dei_AuditorFirmId">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>PCAOB issued Audit Firm Identifier</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher SEC<br> -Name Form 10-K<br> -Number 249<br> -Section 310<br><br>Reference 2: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher SEC<br> -Name Form 20-F<br> -Number 249<br> -Section 220<br> -Subsection f<br><br>Reference 3: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher SEC<br> -Name Form 40-F<br> -Number 249<br> -Section 240<br> -Subsection f<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">dei_AuditorFirmId</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>dei_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>dei:nonemptySequenceNumberItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_dei_AuditorLocation">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher SEC<br> -Name Form 10-K<br> -Number 249<br> -Section 310<br><br>Reference 2: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher SEC<br> -Name Form 20-F<br> -Number 249<br> -Section 220<br> -Subsection f<br><br>Reference 3: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher SEC<br> -Name Form 40-F<br> -Number 249<br> -Section 240<br> -Subsection f<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">dei_AuditorLocation</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>dei_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>dei:internationalNameItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_dei_AuditorName">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher SEC<br> -Name Form 10-K<br> -Number 249<br> -Section 310<br><br>Reference 2: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher SEC<br> -Name Form 20-F<br> -Number 249<br> -Section 220<br> -Subsection f<br><br>Reference 3: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher SEC<br> -Name Form 40-F<br> -Number 249<br> -Section 240<br> -Subsection f<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">dei_AuditorName</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>dei_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>dei:internationalNameItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_dei_CityAreaCode">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Area code of city</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">dei_CityAreaCode</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>dei_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:normalizedStringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_dei_ContactPersonnelEmailAddress">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Email address of contact personnel.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">dei_ContactPersonnelEmailAddress</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>dei_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:normalizedStringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_dei_ContactPersonnelName">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Name of contact personnel</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">dei_ContactPersonnelName</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>dei_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:normalizedStringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_dei_CurrentFiscalYearEndDate">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>End date of current fiscal year in the format --MM-DD.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">dei_CurrentFiscalYearEndDate</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>dei_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:gMonthDayItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
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<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_dei_DocumentAccountingStandard">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The basis of accounting the registrant has used to prepare the financial statements included in this filing This can either be 'U.S. GAAP', 'International Financial Reporting Standards', or 'Other'.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher SEC<br> -Name Form 20-F<br> -Number 249<br> -Section 220<br> -Subsection f<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">dei_DocumentAccountingStandard</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>dei_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>dei:accountingStandardItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_dei_DocumentAnnualReport">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Boolean flag that is true only for a form used as an annual report.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher SEC<br> -Name Form 10-K<br> -Number 249<br> -Section 310<br><br>Reference 2: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher SEC<br> -Name Form 20-F<br> -Number 249<br> -Section 220<br> -Subsection f<br><br>Reference 3: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher SEC<br> -Name Form 40-F<br> -Number 249<br> -Section 240<br> -Subsection f<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">dei_DocumentAnnualReport</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>dei_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:booleanItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_dei_DocumentFinStmtErrorCorrectionFlag">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Indicates whether any of the financial statement period in the filing include a restatement due to error correction.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher SEC<br> -Name Regulation S-K<br> -Number 229<br> -Section 402<br> -Subsection w<br><br>Reference 2: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher SEC<br> -Name Form 10-K<br> -Number 249<br> -Section 310<br><br>Reference 3: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher SEC<br> -Name Form 20-F<br> -Number 249<br> -Section 220<br> -Subsection f<br><br>Reference 4: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher SEC<br> -Name Form 40-F<br> -Number 249<br> -Section 240<br> -Subsection f<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">dei_DocumentFinStmtErrorCorrectionFlag</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>dei_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:booleanItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_dei_DocumentFiscalPeriodFocus">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Fiscal period values are FY, Q1, Q2, and Q3.  1st, 2nd and 3rd quarter 10-Q or 10-QT statements have value Q1, Q2, and Q3 respectively, with 10-K, 10-KT or other fiscal year statements having FY.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">dei_DocumentFiscalPeriodFocus</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>dei_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>dei:fiscalPeriodItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_dei_DocumentFiscalYearFocus">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>This is focus fiscal year of the document report in YYYY format. For a 2006 annual report, which may also provide financial information from prior periods, fiscal 2006 should be given as the fiscal year focus. Example: 2006.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">dei_DocumentFiscalYearFocus</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>dei_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:gYearItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_dei_DocumentInformationLineItems">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>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.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">dei_DocumentInformationLineItems</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>dei_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_dei_DocumentPeriodEndDate">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>For the EDGAR submission types of Form 8-K: the date of the report, the date of the earliest event reported; for the EDGAR submission types of Form N-1A: the filing date; for all other submission types: the end of the reporting or transition period.  The format of the date is YYYY-MM-DD.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">dei_DocumentPeriodEndDate</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>dei_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:dateItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_dei_DocumentRegistrationStatement">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Boolean flag that is true only for a form used as a registration statement.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher SEC<br> -Name Exchange Act<br> -Number 240<br> -Section 12<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">dei_DocumentRegistrationStatement</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>dei_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:booleanItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_dei_DocumentShellCompanyReport">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Boolean flag that is true for a Shell Company Report pursuant to section 13 or 15(d) of the Exchange Act.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher SEC<br> -Name Form 20-F<br> -Number 249<br> -Section 220<br> -Subsection f<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">dei_DocumentShellCompanyReport</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>dei_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:booleanItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_dei_DocumentTransitionReport">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Boolean flag that is true only for a form used as a transition report.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher SEC<br> -Name Forms 10-K, 10-Q, 20-F<br> -Number 240<br> -Section 13<br> -Subsection a-1<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">dei_DocumentTransitionReport</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>dei_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:booleanItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_dei_DocumentType">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The type of document being provided (such as 10-K, 10-Q, 485BPOS, etc). The document type is limited to the same value as the supporting SEC submission type, or the word 'Other'.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">dei_DocumentType</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>dei_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>dei:submissionTypeItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_dei_EntityAddressAddressLine1">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Address Line 1 such as Attn, Building Name, Street Name</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">dei_EntityAddressAddressLine1</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>dei_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:normalizedStringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_dei_EntityAddressAddressLine2">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Address Line 2 such as Street or Suite number</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">dei_EntityAddressAddressLine2</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>dei_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:normalizedStringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_dei_EntityAddressCityOrTown">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Name of the City or Town</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">dei_EntityAddressCityOrTown</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>dei_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:normalizedStringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_dei_EntityAddressCountry">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>ISO 3166-1 alpha-2 country code.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">dei_EntityAddressCountry</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>dei_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>dei:countryCodeItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_dei_EntityAddressPostalZipCode">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Code for the postal or zip code</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">dei_EntityAddressPostalZipCode</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>dei_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:normalizedStringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_dei_EntityCentralIndexKey">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>A unique 10-digit SEC-issued value to identify entities that have filed disclosures with the SEC. It is commonly abbreviated as CIK.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher SEC<br> -Name Exchange Act<br> -Number 240<br> -Section 12<br> -Subsection b-2<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">dei_EntityCentralIndexKey</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>dei_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>dei:centralIndexKeyItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_dei_EntityCommonStockSharesOutstanding">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Indicate number of shares or other units outstanding of each of registrant's classes of capital or common stock or other ownership interests, if and as stated on cover of related periodic report. Where multiple classes or units exist define each class/interest by adding class of stock items such as Common Class A [Member], Common Class B [Member] or Partnership Interest [Member] onto the Instrument [Domain] of the Entity Listings, Instrument.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">dei_EntityCommonStockSharesOutstanding</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>dei_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:sharesItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_dei_EntityCurrentReportingStatus">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Indicate 'Yes' or 'No' whether registrants (1) have filed all reports required to be filed by Section 13 or 15(d) of the Securities Exchange Act of 1934 during the preceding 12 months (or for such shorter period that registrants were required to file such reports), and (2) have been subject to such filing requirements for the past 90 days. This information should be based on the registrant's current or most recent filing containing the related disclosure.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">dei_EntityCurrentReportingStatus</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>dei_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>dei:yesNoItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_dei_EntityEmergingGrowthCompany">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Indicate if registrant meets the emerging growth company criteria.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher SEC<br> -Name Exchange Act<br> -Number 240<br> -Section 12<br> -Subsection b-2<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">dei_EntityEmergingGrowthCompany</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>dei_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:booleanItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_dei_EntityExTransitionPeriod">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Indicate if an emerging growth company has elected not to use the extended transition period for complying with any new or revised financial accounting standards.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher SEC<br> -Name Securities Act<br> -Number 7A<br> -Section B<br> -Subsection 2<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">dei_EntityExTransitionPeriod</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>dei_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:booleanItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_dei_EntityFileNumber">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Commission file number. The field allows up to 17 characters. The prefix may contain 1-3 digits, the sequence number may contain 1-8 digits, the optional suffix may contain 1-4 characters, and the fields are separated with a hyphen.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">dei_EntityFileNumber</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>dei_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>dei:fileNumberItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_dei_EntityFilerCategory">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Indicate whether the registrant is one of the following: Large Accelerated Filer, Accelerated Filer, Non-accelerated Filer. Definitions of these categories are stated in Rule 12b-2 of the Exchange Act. This information should be based on the registrant's current or most recent filing containing the related disclosure.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher SEC<br> -Name Exchange Act<br> -Number 240<br> -Section 12<br> -Subsection b-2<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">dei_EntityFilerCategory</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>dei_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>dei:filerCategoryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_dei_EntityIncorporationStateCountryCode">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Two-character EDGAR code representing the state or country of incorporation.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">dei_EntityIncorporationStateCountryCode</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>dei_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>dei:edgarStateCountryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_dei_EntityInteractiveDataCurrent">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Boolean flag that is true when the registrant has submitted electronically every Interactive Data File required to be submitted pursuant to Rule 405 of Regulation S-T during the preceding 12 months (or for such shorter period that the registrant was required to submit such files).</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher SEC<br> -Name Regulation S-T<br> -Number 232<br> -Section 405<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">dei_EntityInteractiveDataCurrent</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>dei_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>dei:yesNoItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_dei_EntityRegistrantName">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The exact name of the entity filing the report as specified in its charter, which is required by forms filed with the SEC.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher SEC<br> -Name Exchange Act<br> -Number 240<br> -Section 12<br> -Subsection b-2<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">dei_EntityRegistrantName</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>dei_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:normalizedStringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_dei_EntityShellCompany">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Boolean flag that is true when the registrant is a shell company as defined in Rule 12b-2 of the Exchange Act.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher SEC<br> -Name Exchange Act<br> -Number 240<br> -Section 12<br> -Subsection b-2<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">dei_EntityShellCompany</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>dei_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:booleanItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_dei_EntityVoluntaryFilers">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Indicate 'Yes' or 'No' if the registrant is not required to file reports pursuant to Section 13 or Section 15(d) of the Act.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">dei_EntityVoluntaryFilers</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>dei_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>dei:yesNoItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_dei_EntityWellKnownSeasonedIssuer">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Indicate 'Yes' or 'No' if the registrant is a well-known seasoned issuer, as defined in Rule 405 of the Securities Act. Is used on Form Type: 10-K, 10-Q, 8-K, 20-F, 6-K, 10-K/A, 10-Q/A, 20-F/A, 6-K/A, N-CSR, N-Q, N-1A.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher SEC<br> -Name Securities Act<br> -Number 230<br> -Section 405<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">dei_EntityWellKnownSeasonedIssuer</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>dei_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>dei:yesNoItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_dei_IcfrAuditorAttestationFlag">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher SEC<br> -Name Form 10-K<br> -Number 249<br> -Section 310<br><br>Reference 2: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher SEC<br> -Name Form 20-F<br> -Number 249<br> -Section 220<br> -Subsection f<br><br>Reference 3: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher SEC<br> -Name Form 40-F<br> -Number 249<br> -Section 240<br> -Subsection f<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">dei_IcfrAuditorAttestationFlag</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>dei_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:booleanItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_dei_LocalPhoneNumber">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Local phone number for entity.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">dei_LocalPhoneNumber</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>dei_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:normalizedStringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_dei_Security12bTitle">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Title of a 12(b) registered security.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher SEC<br> -Name Exchange Act<br> -Number 240<br> -Section 12<br> -Subsection b<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">dei_Security12bTitle</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>dei_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>dei:securityTitleItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_dei_SecurityExchangeName">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Name of the Exchange on which a security is registered.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher SEC<br> -Name Exchange Act<br> -Number 240<br> -Section 12<br> -Subsection d1-1<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">dei_SecurityExchangeName</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>dei_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>dei:edgarExchangeCodeItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_dei_TradingSymbol">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Trading symbol of an instrument as listed on an exchange.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">dei_TradingSymbol</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>dei_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>dei:tradingSymbolItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_dei_EntityAddressesAddressTypeAxis=dei_BusinessContactMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">dei_EntityAddressesAddressTypeAxis=dei_BusinessContactMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
</div>
</body>
</html>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>53
<FILENAME>R2.htm
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
<html>
<head>
<title></title>
<link rel="stylesheet" type="text/css" href="include/report.css">
<script type="text/javascript" src="Show.js">/* Do Not Remove This Comment */</script><script type="text/javascript">
							function toggleNextSibling (e) {
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<body>
<span style="display: none;">v3.24.1.u1</span><table class="report" border="0" cellspacing="2" id="idm140135286645968">
<tr>
<th class="tl" colspan="2" rowspan="1"><div style="width: 200px;"><strong>Consolidated Balance Sheets - USD ($)<br></strong></div></th>
<th class="th"><div>Sep. 30, 2023</div></th>
<th class="th"><div>Sep. 30, 2022</div></th>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_AssetsCurrentAbstract', window );"><strong>CURRENT ASSETS:</strong></a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalents', window );">Cash</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="nump">$ 6,929,508<span></span>
</td>
<td class="nump">$ 4,792,632<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_ShortTermInvestments', window );">Short-term investments</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="nump">9,768,835<span></span>
</td>
<td class="nump">2,276,158<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_AccountsReceivableNetCurrent', window );">Accounts receivable, net</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="nump">3,283,266<span></span>
</td>
<td class="nump">3,830,876<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_InventoryNet', window );">Inventories</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="nump">5,053,136<span></span>
</td>
<td class="nump">6,724,415<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_PrepaidExpenseAndOtherAssetsCurrent', window );">Prepaid expenses and other current assets</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="nump">892,597<span></span>
</td>
<td class="nump">989,336<span></span>
</td>
</tr>
<tr class="reu">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_AssetsCurrent', window );">TOTAL CURRENT ASSETS</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="nump">31,115,815<span></span>
</td>
<td class="nump">18,903,147<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_PropertyPlantAndEquipmentNet', window );">Property, plant and equipment, net</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="nump">1,480,796<span></span>
</td>
<td class="nump">1,627,962<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_OperatingLeaseRightOfUseAsset', window );">Land use right, net</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="nump">154,364<span></span>
</td>
<td class="nump">163,213<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_DeferredIncomeTaxAssetsNet', window );">Deferred tax assets, net</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="nump">152,475<span></span>
</td>
<td class="nump">245,212<span></span>
</td>
</tr>
<tr class="reu">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_Assets', window );">TOTAL ASSETS</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="nump">32,903,450<span></span>
</td>
<td class="nump">20,939,534<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_LiabilitiesCurrentAbstract', window );"><strong>CURRENT LIABILITIES:</strong></a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_ShortTermBankLoansAndNotesPayable', window );">Short-term bank loan</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="nump">4,113,000<span></span>
</td>
<td class="text"> <span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_AccountsPayableCurrent', window );">Accounts payable</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="nump">3,391,079<span></span>
</td>
<td class="nump">4,113,622<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_AccountsPayableAndOtherAccruedLiabilitiesCurrent', window );">Accrued liabilities and other payables</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="nump">318,500<span></span>
</td>
<td class="nump">393,760<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_DeferredIncomeCurrent', window );">Deferred revenue</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="nump">710,099<span></span>
</td>
<td class="nump">830,305<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_TaxesPayableCurrent', window );">Taxes payable</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="nump">271,423<span></span>
</td>
<td class="nump">248,090<span></span>
</td>
</tr>
<tr class="rou">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_LiabilitiesCurrent', window );">TOTAL CURRENT LIABILITIES</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="nump">8,924,345<span></span>
</td>
<td class="nump">5,703,843<span></span>
</td>
</tr>
<tr class="reu">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_Liabilities', window );">TOTAL LIABILITIES</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="nump">8,924,345<span></span>
</td>
<td class="nump">5,703,843<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_CommitmentsAndContingencies', window );">COMMITMENTS AND CONTINGENCIES</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_StockholdersEquityAbstract', window );"><strong>SHAREHOLDERS&#8217; EQUITY</strong></a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_CommonStockValue', window );">Ordinary shares, $0.00005 par value, 1,000,000,000 shares authorized, 155,947,100 shares and 135,000,000 shares were issued and outstanding as of September 30, 2023 and 2022, respectively</a></td>
<td class="th" style="border-bottom: 0px;"><sup>[1]</sup></td>
<td class="nump">7,797<span></span>
</td>
<td class="nump">6,750<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_AdditionalPaidInCapital', window );">Additional paid-in capital</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="nump">6,437,179<span></span>
</td>
<td class="nump">79,810<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_StatutoryAccountingPracticesStatutoryCapitalAndSurplusBalance', window );">Statutory reserves</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="nump">2,010,890<span></span>
</td>
<td class="nump">1,651,422<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_RetainedEarningsAccumulatedDeficit', window );">Retained earnings</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="nump">16,927,605<span></span>
</td>
<td class="nump">14,408,843<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_AccumulatedOtherComprehensiveIncomeLossNetOfTax', window );">Accumulated other comprehensive loss</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="num">(1,404,366)<span></span>
</td>
<td class="num">(911,134)<span></span>
</td>
</tr>
<tr class="reu">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_StockholdersEquity', window );">TOTAL SHAREHOLDERS&#8217; EQUITY</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="nump">23,979,105<span></span>
</td>
<td class="nump">15,235,691<span></span>
</td>
</tr>
<tr class="rou">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_LiabilitiesAndStockholdersEquity', window );">TOTAL LIABILITIES AND SHAREHOLDERS&#8217; EQUITY</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="nump">32,903,450<span></span>
</td>
<td class="nump">20,939,534<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_RelatedPartyTransactionsByRelatedPartyAxis=us-gaap_RelatedPartyMember', window );">Related Party</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_AssetsCurrentAbstract', window );"><strong>CURRENT ASSETS:</strong></a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_AccountsAndOtherReceivablesNetCurrent', window );">Accounts receivable - related parties</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="nump">947,949<span></span>
</td>
<td class="nump">253,473<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_OtherReceivables', window );">Due from related parties</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="nump">4,240,524<span></span>
</td>
<td class="nump">36,257<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_LiabilitiesCurrentAbstract', window );"><strong>CURRENT LIABILITIES:</strong></a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_DeferredRevenueCurrent', window );">Deferred revenue - related parties</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="nump">119,120<span></span>
</td>
<td class="text"> <span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_OtherLiabilitiesCurrent', window );">Due to related parties</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="nump">$ 1,124<span></span>
</td>
<td class="nump">$ 118,066<span></span>
</td>
</tr>
<tr><td colspan="3"></td></tr>
<tr><td colspan="3"><table class="outerFootnotes" width="100%"><tr class="outerFootnote">
<td style="vertical-align: top; width: 12pt;" valign="top">[1]</td>
<td style="vertical-align: top;" valign="top">Retrospectively restated for effect of a 20-for-1 forward split
on February 8, 2024.</td>
</tr></table></td></tr>
</table>
<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_AccountsAndOtherReceivablesNetCurrent">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Amount, after allowance, receivable from customers, clients, or other third-parties, and receivables classified as other due within one year or the normal operating cycle, if longer.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_AccountsAndOtherReceivablesNetCurrent</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_AccountsPayableAndOtherAccruedLiabilitiesCurrent">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Amount of liabilities incurred to vendors for goods and services received, and accrued liabilities classified as other, payable within one year or the normal operating cycle, if longer.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_AccountsPayableAndOtherAccruedLiabilitiesCurrent</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_AccountsPayableCurrent">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Carrying value as of the balance sheet date of liabilities incurred (and for which invoices have typically been received) and payable to vendors for goods and services received that are used in an entity's business. Used to reflect the current portion of the liabilities (due within one year or within the normal operating cycle if longer).</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/exampleRef<br> -Topic 852<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 55<br> -Paragraph 10<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147481372/852-10-55-10<br><br>Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Name Accounting Standards Codification<br> -Topic 210<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02.19(a))<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480566/210-10-S99-1<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_AccountsPayableCurrent</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
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<tr>
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</table>
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<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Amount, after allowance for credit loss, of right to consideration from customer for product sold and service rendered in normal course of business, classified as current.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 310<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 45<br> -Paragraph 2<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147481990/310-10-45-2<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 310<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 45<br> -Paragraph 9<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147481990/310-10-45-9<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_AccountsReceivableNetCurrent</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_AccumulatedOtherComprehensiveIncomeLossNetOfTax">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Amount, after tax, of accumulated increase (decrease) in equity from transaction and other event and circumstance from nonowner source.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Name Accounting Standards Codification<br> -Topic 220<br> -SubTopic 10<br> -Section 45<br> -Paragraph 14A<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147482790/220-10-45-14A<br><br>Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Topic 220<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 45<br> -Paragraph 11<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147482790/220-10-45-11<br><br>Reference 3: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 944<br> -SubTopic 40<br> -Name Accounting Standards Codification<br> -Section 65<br> -Paragraph 2<br> -Subparagraph (g)(2)(ii)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480016/944-40-65-2<br><br>Reference 4: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 944<br> -SubTopic 40<br> -Name Accounting Standards Codification<br> -Section 65<br> -Paragraph 2<br> -Subparagraph (h)(2)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480016/944-40-65-2<br><br>Reference 5: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 210<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02(30)(a)(4))<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480566/210-10-S99-1<br><br>Reference 6: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 944<br> -SubTopic 210<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.7-03(a)(23)(a)(3))<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147479440/944-210-S99-1<br><br>Reference 7: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Name Accounting Standards Codification<br> -Topic 220<br> -SubTopic 10<br> -Section 45<br> -Paragraph 14<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147482790/220-10-45-14<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_AccumulatedOtherComprehensiveIncomeLossNetOfTax</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
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<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_AdditionalPaidInCapital">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Amount of excess of issue price over par or stated value of stock and from other transaction involving stock or stockholder. Includes, but is not limited to, additional paid-in capital (APIC) for common and preferred stock.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/exampleRef<br> -Topic 852<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 55<br> -Paragraph 10<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147481372/852-10-55-10<br><br>Reference 2: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Topic 946<br> -SubTopic 210<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.6-04(18))<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147479617/946-210-S99-1<br><br>Reference 3: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Topic 210<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02(30)(a)(1))<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480566/210-10-S99-1<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_AdditionalPaidInCapital</td>
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<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_Assets">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Sum of the carrying amounts as of the balance sheet date of all assets that are recognized. Assets are probable future economic benefits obtained or controlled by an entity as a result of past transactions or events.</p></div>
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<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_Assets</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
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<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
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<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_AssetsCurrent">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Sum of the carrying amounts as of the balance sheet date of all assets that are expected to be realized in cash, sold, or consumed within one year (or the normal operating cycle, if longer). Assets are probable future economic benefits obtained or controlled by an entity as a result of past transactions or events.</p></div>
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-Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1A<br> -Subparagraph (SX 210.13-01(a)(5))<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480097/470-10-S99-1A<br><br>Reference 15: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 470<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1B<br> -Subparagraph (SX 210.13-02(a)(4)(i))<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480097/470-10-S99-1B<br><br>Reference 16: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 470<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1B<br> -Subparagraph (SX 210.13-02(a)(4)(iii)(A))<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480097/470-10-S99-1B<br><br>Reference 17: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 470<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1B<br> -Subparagraph 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https://asc.fasb.org//1943274/2147481404/852-10-50-7<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_AssetsCurrent</td>
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<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
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<td><strong> Period Type:</strong></td>
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<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Amount of cash and cash equivalents, and cash and cash equivalents restricted to withdrawal or usage. Excludes amount for disposal group and discontinued operations. Cash includes, but is not limited to, currency on hand, demand deposits with banks or financial institutions, and other accounts with general characteristics of demand deposits. Cash equivalents include, but are not limited to, short-term, highly liquid investments that are both readily convertible to known amounts of cash and so near their maturity that they present insignificant risk of changes in value because of changes in interest rates.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 230<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 8<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147482913/230-10-50-8<br><br>Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Topic 230<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 45<br> -Paragraph 24<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147482740/230-10-45-24<br><br>Reference 3: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Name Accounting Standards Codification<br> -Topic 230<br> -SubTopic 10<br> -Section 45<br> -Paragraph 4<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147482740/230-10-45-4<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalents</td>
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<td>us-gaap_</td>
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<td>xbrli:monetaryItemType</td>
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<td><strong> Balance Type:</strong></td>
<td>debit</td>
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<td><strong> Period Type:</strong></td>
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<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Represents the caption on the face of the balance sheet to indicate that the entity has entered into (1) purchase or supply arrangements that will require expending a portion of its resources to meet the terms thereof, and (2) is exposed to potential losses or, less frequently, gains, arising from (a) possible claims against a company's resources due to future performance under contract terms, and (b) possible losses or likely gains from uncertainties that will ultimately be resolved when one or more future events that are deemed likely to occur do occur or fail to occur.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 944<br> -SubTopic 210<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.7-03(a)(19))<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147479440/944-210-S99-1<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 946<br> -SubTopic 210<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.6-04(15))<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147479617/946-210-S99-1<br><br>Reference 3: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Name Accounting Standards Codification<br> -Topic 942<br> -SubTopic 210<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.9-03.17)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147479853/942-210-S99-1<br><br>Reference 4: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Name Accounting Standards Codification<br> -Topic 210<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02.25)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480566/210-10-S99-1<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_CommitmentsAndContingencies</td>
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<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
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<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
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<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
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<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
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</div></td></tr>
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<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_CommonStockValue">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Aggregate par or stated value of issued nonredeemable common stock (or common stock redeemable solely at the option of the issuer). This item includes treasury stock repurchased by the entity. Note: elements for number of nonredeemable common shares, par value and other disclosure concepts are in another section within stockholders' equity.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/exampleRef<br> -Topic 852<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 55<br> -Paragraph 10<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147481372/852-10-55-10<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 944<br> -SubTopic 210<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.7-03(a)(22))<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147479440/944-210-S99-1<br><br>Reference 3: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Topic 210<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02(29))<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480566/210-10-S99-1<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_CommonStockValue</td>
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<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
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<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
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<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
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<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_DeferredIncomeCurrent">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Amount of deferred income excluding obligation to transfer product and service to customer for which consideration has been received or is receivable, classified as current.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Name Accounting Standards Codification<br> -Section 25<br> -Paragraph 2<br> -SubTopic 10<br> -Topic 470<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147481174/470-10-25-2<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_DeferredIncomeCurrent</td>
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<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
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<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_DeferredIncomeTaxAssetsNet">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Amount, after allocation of valuation allowances and deferred tax liability, of deferred tax asset attributable to deductible differences and carryforwards, with jurisdictional netting.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 740<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 45<br> -Paragraph 4<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147482525/740-10-45-4<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 740<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 45<br> -Paragraph 6<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147482525/740-10-45-6<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_DeferredIncomeTaxAssetsNet</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
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<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_DeferredRevenueCurrent">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Amount of deferred income and obligation to transfer product and service to customer for which consideration has been received or is receivable, classified as current.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Topic 210<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02(20))<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480566/210-10-S99-1<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_DeferredRevenueCurrent</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
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<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
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<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_InventoryNet">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Amount after valuation and LIFO reserves of inventory expected to be sold, or consumed within one year or operating cycle, if longer.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/exampleRef<br> -Topic 852<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 55<br> -Paragraph 10<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147481372/852-10-55-10<br><br>Reference 2: http://www.xbrl.org/2003/role/exampleRef<br> -Topic 210<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 45<br> -Paragraph 1<br> -Subparagraph (b)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147483467/210-10-45-1<br><br>Reference 3: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 210<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02(6))<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480566/210-10-S99-1<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_InventoryNet</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
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<td><strong> Balance Type:</strong></td>
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<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_Liabilities">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Sum of the carrying amounts as of the balance sheet date of all liabilities that are recognized. Liabilities are probable future sacrifices of economic benefits arising from present obligations of an entity to transfer assets or provide services to other entities in the future.</p></div>
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<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_Liabilities</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_LiabilitiesAndStockholdersEquity">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Amount of liabilities and equity items, including the portion of equity attributable to noncontrolling interests, if any.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/exampleRef<br> -Topic 852<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 55<br> -Paragraph 10<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147481372/852-10-55-10<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 944<br> -SubTopic 210<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.7-03(a)(25))<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147479440/944-210-S99-1<br><br>Reference 3: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Topic 235<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.4-08(g)(1)(ii))<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480678/235-10-S99-1<br><br>Reference 4: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Topic 323<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 3<br> -Subparagraph (c)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147481687/323-10-50-3<br><br>Reference 5: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Topic 825<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 28<br> -Subparagraph (f)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147482907/825-10-50-28<br><br>Reference 6: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Topic 942<br> -SubTopic 210<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.9-03(23))<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147479853/942-210-S99-1<br><br>Reference 7: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Topic 210<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02(32))<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480566/210-10-S99-1<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_LiabilitiesAndStockholdersEquity</td>
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<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
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<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
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<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
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<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_LiabilitiesCurrent">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Total obligations incurred as part of normal operations that are expected to be paid during the following twelve months or within one business cycle, if longer.</p></div>
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<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_LiabilitiesCurrent</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
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<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
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<td><strong> Balance Type:</strong></td>
<td>credit</td>
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<td><strong> Period Type:</strong></td>
<td>instant</td>
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</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_LiabilitiesCurrentAbstract">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_LiabilitiesCurrentAbstract</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_OperatingLeaseRightOfUseAsset">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Amount of lessee's right to use underlying asset under operating lease.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 842<br> -SubTopic 20<br> -Name Accounting Standards Codification<br> -Section 45<br> -Paragraph 1<br> -Subparagraph (a)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147479041/842-20-45-1<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_OperatingLeaseRightOfUseAsset</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_OtherLiabilitiesCurrent">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Amount of liabilities classified as other, due within one year or the normal operating cycle, if longer.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/exampleRef<br> -Topic 852<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 55<br> -Paragraph 10<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147481372/852-10-55-10<br><br>Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Name Accounting Standards Codification<br> -Topic 210<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02.20)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480566/210-10-S99-1<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_OtherLiabilitiesCurrent</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_OtherReceivables">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Amount due from parties in nontrade transactions, classified as other.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 946<br> -SubTopic 210<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.6-04(5)(a)(5))<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147479617/946-210-S99-1<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 210<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02(3)(a)(4))<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480566/210-10-S99-1<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_OtherReceivables</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_PrepaidExpenseAndOtherAssetsCurrent">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Amount of asset related to consideration paid in advance for costs that provide economic benefits in future periods, and amount of other assets that are expected to be realized or consumed within one year or the normal operating cycle, if longer.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Topic 210<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02(9))<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480566/210-10-S99-1<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_PrepaidExpenseAndOtherAssetsCurrent</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_PropertyPlantAndEquipmentNet">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Amount after accumulated depreciation, depletion and amortization of physical assets used in the normal conduct of business to produce goods and services and not intended for resale. Examples include, but are not limited to, land, buildings, machinery and equipment, office equipment, and furniture and fixtures.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 1<br> -SubTopic 10<br> -Topic 360<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147482099/360-10-50-1<br><br>Reference 2: http://www.xbrl.org/2003/role/exampleRef<br> -Topic 852<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 55<br> -Paragraph 10<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147481372/852-10-55-10<br><br>Reference 3: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 944<br> -SubTopic 210<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.7-03(a)(8))<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147479440/944-210-S99-1<br><br>Reference 4: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 942<br> -SubTopic 360<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 1<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480842/942-360-50-1<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_PropertyPlantAndEquipmentNet</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_RetainedEarningsAccumulatedDeficit">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Amount of accumulated undistributed earnings (deficit).</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/exampleRef<br> -Topic 852<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 55<br> -Paragraph 10<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147481372/852-10-55-10<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 944<br> -SubTopic 40<br> -Name Accounting Standards Codification<br> -Section 65<br> -Paragraph 2<br> -Subparagraph (g)(2)(i)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480016/944-40-65-2<br><br>Reference 3: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 944<br> -SubTopic 40<br> -Name Accounting Standards Codification<br> -Section 65<br> -Paragraph 2<br> -Subparagraph (h)(2)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480016/944-40-65-2<br><br>Reference 4: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 946<br> -SubTopic 20<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 11<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480990/946-20-50-11<br><br>Reference 5: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 944<br> -SubTopic 210<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.7-03(a)(23)(a)(4))<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147479440/944-210-S99-1<br><br>Reference 6: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 946<br> -SubTopic 210<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.6-04(17))<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147479617/946-210-S99-1<br><br>Reference 7: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Topic 505<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.3-04)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480008/505-10-S99-1<br><br>Reference 8: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Topic 210<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02(30)(a)(3))<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480566/210-10-S99-1<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_RetainedEarningsAccumulatedDeficit</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_ShortTermBankLoansAndNotesPayable">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Amount of borrowings from a bank classified as other, maturing within one year or operating cycle, if longer.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Topic 944<br> -SubTopic 210<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.7-03(a)(16)(a)(1))<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147479440/944-210-S99-1<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 946<br> -SubTopic 210<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.6-04(13)(a)(1))<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147479617/946-210-S99-1<br><br>Reference 3: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Name Accounting Standards Codification<br> -Topic 210<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02.19(a)(1))<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480566/210-10-S99-1<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_ShortTermBankLoansAndNotesPayable</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_ShortTermInvestments">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Amount of investments including trading securities, available-for-sale securities, held-to-maturity securities, and short-term investments classified as other and current.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Topic 210<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02(8))<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480566/210-10-S99-1<br><br>Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Topic 942<br> -SubTopic 210<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.9-03(5))<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147479853/942-210-S99-1<br><br>Reference 3: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Topic 942<br> -SubTopic 210<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.9-03(4))<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147479853/942-210-S99-1<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_ShortTermInvestments</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_StatutoryAccountingPracticesStatutoryCapitalAndSurplusBalance">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The amount of statutory capital and surplus (stockholders' equity) as of the balance sheet date using prescribed or permitted statutory accounting practices (rather than GAAP, if different) of the state or country.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 944<br> -SubTopic 210<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.7-03(a)(23)(c))<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147479440/944-210-S99-1<br><br>Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Name Accounting Standards Codification<br> -Topic 944<br> -SubTopic 505<br> -Section 50<br> -Paragraph 1<br> -Subparagraph (a)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147479989/944-505-50-1<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_StatutoryAccountingPracticesStatutoryCapitalAndSurplusBalance</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_StockholdersEquity">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Amount of equity (deficit) attributable to parent. Excludes temporary equity and equity attributable to noncontrolling interest.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/exampleRef<br> -Topic 852<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 55<br> -Paragraph 10<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147481372/852-10-55-10<br><br>Reference 2: http://www.xbrl.org/2003/role/exampleRef<br> -Topic 946<br> -SubTopic 830<br> -Name Accounting Standards Codification<br> -Section 55<br> -Paragraph 12<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480167/946-830-55-12<br><br>Reference 3: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 946<br> -SubTopic 210<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.6-04(19))<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147479617/946-210-S99-1<br><br>Reference 4: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 946<br> -SubTopic 210<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 2<br> -Subparagraph (SX 210.6-05(4))<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147479617/946-210-S99-2<br><br>Reference 5: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Topic 946<br> -SubTopic 220<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 3<br> -Subparagraph (SX 210.6-09(4)(b))<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147483575/946-220-S99-3<br><br>Reference 6: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 946<br> -SubTopic 220<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 3<br> -Subparagraph (SX 210.6-09(6))<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147483575/946-220-S99-3<br><br>Reference 7: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 946<br> -SubTopic 220<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 3<br> -Subparagraph (SX 210.6-09(7))<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147483575/946-220-S99-3<br><br>Reference 8: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Topic 235<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.4-08(g)(1)(ii))<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480678/235-10-S99-1<br><br>Reference 9: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Topic 323<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 3<br> -Subparagraph (c)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147481687/323-10-50-3<br><br>Reference 10: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Topic 825<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 28<br> -Subparagraph (f)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147482907/825-10-50-28<br><br>Reference 11: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Topic 210<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02(29))<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480566/210-10-S99-1<br><br>Reference 12: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Topic 210<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02(31))<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480566/210-10-S99-1<br><br>Reference 13: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Topic 210<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02(30))<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480566/210-10-S99-1<br><br>Reference 14: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Topic 310<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 2<br> -Subparagraph (SAB Topic 4.E)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480418/310-10-S99-2<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
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<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_StockholdersEquityAbstract</td>
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<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Carrying value as of the balance sheet date of obligations incurred and payable for statutory income, sales, use, payroll, excise, real, property and other taxes. Used to reflect the current portion of the liabilities (due within one year or within the normal operating cycle if longer).</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Name Accounting Standards Codification<br> -Topic 210<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02.19,20)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480566/210-10-S99-1<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
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<td style="white-space:nowrap;">us-gaap_TaxesPayableCurrent</td>
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<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
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<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
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<span style="display: none;">v3.24.1.u1</span><table class="report" border="0" cellspacing="2" id="idm140135289246752">
<tr>
<th class="tl" colspan="2" rowspan="1"><div style="width: 200px;"><strong>Consolidated Balance Sheets (Parentheticals) - $ / shares<br></strong></div></th>
<th class="th"><div>Sep. 30, 2023</div></th>
<th class="th"><div>Sep. 30, 2022</div></th>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_StatementOfFinancialPositionAbstract', window );"><strong>Statement of Financial Position [Abstract]</strong></a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_CommonStockParOrStatedValuePerShare', window );">Ordinary shares, par value (in Dollars per share)</a></td>
<td class="th" style="border-bottom: 0px;"><sup>[1]</sup></td>
<td class="nump">$ 0.00005<span></span>
</td>
<td class="nump">$ 0.00005<span></span>
</td>
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<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_CommonStockSharesAuthorized', window );">Ordinary shares, shares authorized</a></td>
<td class="th" style="border-bottom: 0px;"><sup>[1]</sup></td>
<td class="nump">1,000,000,000<span></span>
</td>
<td class="nump">1,000,000,000<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_CommonStockSharesIssued', window );">Ordinary shares, shares issued</a></td>
<td class="th" style="border-bottom: 0px;"><sup>[1]</sup></td>
<td class="nump">155,947,100<span></span>
</td>
<td class="nump">135,000,000<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_CommonStockSharesOutstanding', window );">Ordinary shares, shares outstanding</a></td>
<td class="th" style="border-bottom: 0px;"><sup>[1]</sup></td>
<td class="nump">155,947,100<span></span>
</td>
<td class="nump">135,000,000<span></span>
</td>
</tr>
<tr><td colspan="3"></td></tr>
<tr><td colspan="3"><table class="outerFootnotes" width="100%"><tr class="outerFootnote">
<td style="vertical-align: top; width: 12pt;" valign="top">[1]</td>
<td style="vertical-align: top;" valign="top">Retrospectively restated for effect of a 20-for-1 forward split
on February 8, 2024.</td>
</tr></table></td></tr>
</table>
<div style="display: none;">
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<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Face amount or stated value per share of common stock.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Topic 210<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02(29))<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480566/210-10-S99-1<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
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<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The maximum number of common shares permitted to be issued by an entity's charter and bylaws.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 946<br> -SubTopic 210<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.6-04(16)(a))<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147479617/946-210-S99-1<br><br>Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Topic 210<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02(29))<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480566/210-10-S99-1<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
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<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Total number of common shares of an entity that have been sold or granted to shareholders (includes common shares that were issued, repurchased and remain in the treasury). These shares represent capital invested by the firm's shareholders and owners, and may be all or only a portion of the number of shares authorized. Shares issued include shares outstanding and shares held in the treasury.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Topic 210<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02(29))<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480566/210-10-S99-1<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_CommonStockSharesIssued</td>
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<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Number of shares of common stock outstanding. Common stock represent the ownership interest in a corporation.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 2<br> -SubTopic 10<br> -Topic 505<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147481112/505-10-50-2<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 946<br> -SubTopic 210<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 2<br> -Subparagraph (SX 210.6-05(4))<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147479617/946-210-S99-2<br><br>Reference 3: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Topic 946<br> -SubTopic 220<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 3<br> -Subparagraph (SX 210.6-09(4)(b))<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147483575/946-220-S99-3<br><br>Reference 4: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 946<br> -SubTopic 210<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.6-04(16)(a))<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147479617/946-210-S99-1<br><br>Reference 5: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Topic 946<br> -SubTopic 220<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 3<br> -Subparagraph (SX 210.6-09(7))<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147483575/946-220-S99-3<br><br>Reference 6: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Topic 210<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02(29))<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480566/210-10-S99-1<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_CommonStockSharesOutstanding</td>
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<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
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<td>xbrli:sharesItemType</td>
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<td>na</td>
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<td>instant</td>
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<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_StatementOfFinancialPositionAbstract">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_StatementOfFinancialPositionAbstract</td>
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<tr>
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<head>
<title></title>
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<span style="display: none;">v3.24.1.u1</span><table class="report" border="0" cellspacing="2" id="idm140135288864192">
<tr>
<th class="tl" colspan="2" rowspan="2"><div style="width: 200px;"><strong>Consolidated Statements of Comprehensive Income - USD ($)<br></strong></div></th>
<th class="th" colspan="3">12 Months Ended</th>
</tr>
<tr>
<th class="th"><div>Sep. 30, 2023</div></th>
<th class="th"><div>Sep. 30, 2022</div></th>
<th class="th"><div>Sep. 30, 2021</div></th>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_RevenuesAbstract', window );"><strong>REVENUE</strong></a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_RevenueNotFromContractWithCustomer', window );">Revenue - third party</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="nump">$ 18,799,099<span></span>
</td>
<td class="nump">$ 18,079,518<span></span>
</td>
<td class="nump">$ 20,107,213<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_RevenueNotFromContractWithCustomerOther', window );">Revenue - related party</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="nump">1,022,358<span></span>
</td>
<td class="nump">1,111,023<span></span>
</td>
<td class="nump">657,060<span></span>
</td>
</tr>
<tr class="rou">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_Revenues', window );">Total revenue</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="nump">19,821,457<span></span>
</td>
<td class="nump">19,190,541<span></span>
</td>
<td class="nump">20,764,273<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_CostOfRevenueAbstract', window );"><strong>COST OF REVENUE AND RELATED TAX</strong></a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_OtherCostOfOperatingRevenue', window );">Cost of revenue</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="nump">12,856,556<span></span>
</td>
<td class="nump">12,832,570<span></span>
</td>
<td class="nump">14,178,081<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_cik0000183782_BusinessAndSalesRelatedTax', window );">Business and sales related tax</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="nump">180,067<span></span>
</td>
<td class="nump">159,453<span></span>
</td>
<td class="nump">225,056<span></span>
</td>
</tr>
<tr class="rou">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_CostOfRevenue', window );">Total cost of revenue and related tax</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="nump">13,036,623<span></span>
</td>
<td class="nump">12,992,023<span></span>
</td>
<td class="nump">14,403,137<span></span>
</td>
</tr>
<tr class="reu">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_GrossProfit', window );">GROSS PROFIT</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="nump">6,784,834<span></span>
</td>
<td class="nump">6,198,518<span></span>
</td>
<td class="nump">6,361,136<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_OperatingExpensesAbstract', window );"><strong>OPERATING EXPENSES</strong></a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_SellingExpense', window );">Selling expenses</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="nump">453,311<span></span>
</td>
<td class="nump">402,013<span></span>
</td>
<td class="nump">488,998<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_GeneralAndAdministrativeExpense', window );">General and administrative expenses</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="nump">1,921,367<span></span>
</td>
<td class="nump">1,773,449<span></span>
</td>
<td class="nump">1,673,776<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_ResearchAndDevelopmentExpense', window );">Research and development expenses</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="nump">1,542,894<span></span>
</td>
<td class="nump">1,892,532<span></span>
</td>
<td class="nump">1,566,860<span></span>
</td>
</tr>
<tr class="rou">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_OperatingExpenses', window );">Total operating expenses</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="nump">3,917,572<span></span>
</td>
<td class="nump">4,067,994<span></span>
</td>
<td class="nump">3,729,634<span></span>
</td>
</tr>
<tr class="reu">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_OperatingIncomeLoss', window );">INCOME FROM OPERATIONS</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="nump">2,867,262<span></span>
</td>
<td class="nump">2,130,524<span></span>
</td>
<td class="nump">2,631,502<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_cik0000183782_OtherIncomeExpenseAbstract', window );"><strong>OTHER INCOME (EXPENSE)</strong></a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_InterestIncomeExpenseNet', window );">Interest income (expense), net</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="nump">182,682<span></span>
</td>
<td class="nump">181,605<span></span>
</td>
<td class="num">(9,492)<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_ForeignCurrencyTransactionGainLossBeforeTax', window );">Foreign exchange (loss) gain</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="num">(50,406)<span></span>
</td>
<td class="nump">186,394<span></span>
</td>
<td class="nump">63,355<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_OtherIncome', window );">Other income, net</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="nump">222,399<span></span>
</td>
<td class="nump">244,115<span></span>
</td>
<td class="nump">194,982<span></span>
</td>
</tr>
<tr class="rou">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_OtherOperatingIncomeExpenseNet', window );">Total other income, net</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="nump">354,675<span></span>
</td>
<td class="nump">612,114<span></span>
</td>
<td class="nump">248,845<span></span>
</td>
</tr>
<tr class="reu">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_IncomeLossFromContinuingOperationsBeforeIncomeTaxesExtraordinaryItemsNoncontrollingInterest', window );">INCOME BEFORE INCOME TAX PROVISION</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="nump">3,221,937<span></span>
</td>
<td class="nump">2,742,638<span></span>
</td>
<td class="nump">2,880,347<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_IncomeTaxExpenseBenefit', window );">PROVISION FOR INCOME TAXES</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="nump">343,707<span></span>
</td>
<td class="nump">36,111<span></span>
</td>
<td class="nump">248,641<span></span>
</td>
</tr>
<tr class="reu">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_NetIncomeLoss', window );">NET INCOME</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="nump">2,878,230<span></span>
</td>
<td class="nump">2,706,527<span></span>
</td>
<td class="nump">2,631,706<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_OtherComprehensiveIncomeLossForeignCurrencyTransactionAndTranslationAdjustmentNetOfTax', window );">Foreign currency translation (loss) gain</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="num">(493,232)<span></span>
</td>
<td class="num">(1,499,721)<span></span>
</td>
<td class="nump">594,716<span></span>
</td>
</tr>
<tr class="reu">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_ComprehensiveIncomeNetOfTax', window );">TOTAL COMPREHENSIVE INCOME</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="nump">$ 2,384,998<span></span>
</td>
<td class="nump">$ 1,206,806<span></span>
</td>
<td class="nump">$ 3,226,422<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_EarningsPerShareBasic', window );">Earnings per common share - basic (in Dollars per share)</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="nump">$ 0.02<span></span>
</td>
<td class="nump">$ 0.02<span></span>
</td>
<td class="nump">$ 0.02<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_WeightedAverageNumberOfSharesOutstandingBasic', window );">Weighted average shares - basic (in Shares)</a></td>
<td class="th" style="border-bottom: 0px;"><sup>[1]</sup></td>
<td class="nump">145,136,980<span></span>
</td>
<td class="nump">135,000,000<span></span>
</td>
<td class="nump">135,000,000<span></span>
</td>
</tr>
<tr><td colspan="4"></td></tr>
<tr><td colspan="4"><table class="outerFootnotes" width="100%"><tr class="outerFootnote">
<td style="vertical-align: top; width: 12pt;" valign="top">[1]</td>
<td style="vertical-align: top;" valign="top">Retrospectively restated for effect of a 20-for-1 forward split
on February 8, 2024.</td>
</tr></table></td></tr>
</table>
<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_cik0000183782_BusinessAndSalesRelatedTax">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The amount of business and sales related tax.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">cik0000183782_BusinessAndSalesRelatedTax</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
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<td><strong> Balance Type:</strong></td>
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<td><strong> Period Type:</strong></td>
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</tr>
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<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">cik0000183782_OtherIncomeExpenseAbstract</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>cik0000183782_</td>
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<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
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<td><strong> Balance Type:</strong></td>
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</tr>
<tr>
<td><strong> Period Type:</strong></td>
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</tr>
</table></div>
</div></td></tr>
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<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_ComprehensiveIncomeNetOfTax">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Amount after tax of increase (decrease) in equity from transactions and other events and circumstances from net income and other comprehensive income, attributable to parent entity. Excludes changes in equity resulting from investments by owners and distributions to owners.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 220<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 2<br> -Subparagraph (SX 210.5-03(24))<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147483621/220-10-S99-2<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 942<br> -SubTopic 220<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.9-04(26))<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147483589/942-220-S99-1<br><br>Reference 3: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 944<br> -SubTopic 220<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.7-04(22))<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147483586/944-220-S99-1<br><br>Reference 4: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 220<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 45<br> -Paragraph 1A<br> -Subparagraph (c)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147482790/220-10-45-1A<br><br>Reference 5: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 220<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 45<br> -Paragraph 1B<br> -Subparagraph (b)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147482790/220-10-45-1B<br><br>Reference 6: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Name Accounting Standards Codification<br> -Topic 220<br> -SubTopic 10<br> -Section 45<br> -Paragraph 5<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147482790/220-10-45-5<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_ComprehensiveIncomeNetOfTax</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_CostOfRevenue">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The aggregate cost of goods produced and sold and services rendered during the reporting period.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 235<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.4-08(g)(1)(ii))<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480678/235-10-S99-1<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 323<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 3<br> -Subparagraph (c)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147481687/323-10-50-3<br><br>Reference 3: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 825<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 28<br> -Subparagraph (f)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147482907/825-10-50-28<br><br>Reference 4: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 470<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1A<br> -Subparagraph (SX 210.13-01(a)(4)(i))<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480097/470-10-S99-1A<br><br>Reference 5: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Topic 470<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1A<br> -Subparagraph (SX 210.13-01(a)(4)(ii))<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480097/470-10-S99-1A<br><br>Reference 6: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 470<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1A<br> -Subparagraph (SX 210.13-01(a)(4)(iii)(A))<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480097/470-10-S99-1A<br><br>Reference 7: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 470<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1A<br> -Subparagraph (SX 210.13-01(a)(4)(iv))<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480097/470-10-S99-1A<br><br>Reference 8: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 470<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1A<br> -Subparagraph (SX 210.13-01(a)(5))<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480097/470-10-S99-1A<br><br>Reference 9: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 470<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1B<br> -Subparagraph (SX 210.13-02(a)(4)(i))<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480097/470-10-S99-1B<br><br>Reference 10: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 470<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1B<br> -Subparagraph (SX 210.13-02(a)(4)(iii)(A))<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480097/470-10-S99-1B<br><br>Reference 11: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 470<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1B<br> -Subparagraph (SX 210.13-02(a)(4)(iii)(B))<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480097/470-10-S99-1B<br><br>Reference 12: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 470<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1B<br> -Subparagraph (SX 210.13-02(a)(4)(iv))<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480097/470-10-S99-1B<br><br>Reference 13: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 470<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1B<br> -Subparagraph (SX 210.13-02(a)(5))<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480097/470-10-S99-1B<br><br>Reference 14: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Topic 220<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 2<br> -Subparagraph (SX 210.5-03.2)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147483621/220-10-S99-2<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_CostOfRevenue</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_CostOfRevenueAbstract">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_CostOfRevenueAbstract</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_EarningsPerShareBasic">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The amount of net income (loss) for the period per each share of common stock or unit outstanding during the reporting period.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 250<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 3<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147483443/250-10-50-3<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 260<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 55<br> -Paragraph 15<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147482635/260-10-55-15<br><br>Reference 3: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 815<br> -SubTopic 40<br> -Name Accounting Standards Codification<br> -Section 65<br> -Paragraph 1<br> -Subparagraph (e)(4)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480175/815-40-65-1<br><br>Reference 4: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 815<br> -SubTopic 40<br> -Name Accounting Standards Codification<br> -Section 65<br> -Paragraph 1<br> -Subparagraph (f)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480175/815-40-65-1<br><br>Reference 5: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 250<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 11<br> -Subparagraph (a)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147483443/250-10-50-11<br><br>Reference 6: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 250<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 11<br> -Subparagraph (b)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147483443/250-10-50-11<br><br>Reference 7: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 250<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 7<br> -Subparagraph (a)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147483443/250-10-50-7<br><br>Reference 8: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 260<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 45<br> -Paragraph 2<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147482689/260-10-45-2<br><br>Reference 9: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 260<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 45<br> -Paragraph 60B<br> -Subparagraph (d)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147482689/260-10-45-60B<br><br>Reference 10: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 250<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 4<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147483443/250-10-50-4<br><br>Reference 11: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 260<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 1<br> -Subparagraph (a)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147482662/260-10-50-1<br><br>Reference 12: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 260<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 45<br> -Paragraph 10<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147482689/260-10-45-10<br><br>Reference 13: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 220<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 2<br> -Subparagraph (SX 210.5-03(25))<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147483621/220-10-S99-2<br><br>Reference 14: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 942<br> -SubTopic 220<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.9-04(27))<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147483589/942-220-S99-1<br><br>Reference 15: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 944<br> -SubTopic 220<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.7-04(23))<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147483586/944-220-S99-1<br><br>Reference 16: http://www.xbrl.org/2003/role/exampleRef<br> -Topic 260<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 55<br> -Paragraph 52<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147482635/260-10-55-52<br><br>Reference 17: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 260<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 45<br> -Paragraph 7<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147482689/260-10-45-7<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_EarningsPerShareBasic</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>dtr-types:perShareItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_ForeignCurrencyTransactionGainLossBeforeTax">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Amount, before tax, of realized and unrealized gain (loss) from foreign currency transaction.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 946<br> -SubTopic 220<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.6-07(7))<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147483575/946-220-S99-1<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 830<br> -SubTopic 20<br> -Name Accounting Standards Codification<br> -Section 35<br> -Paragraph 1<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147482014/830-20-35-1<br><br>Reference 3: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 830<br> -SubTopic 20<br> -Name Accounting Standards Codification<br> -Section 45<br> -Paragraph 1<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147481956/830-20-45-1<br><br>Reference 4: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 830<br> -SubTopic 20<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 1<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147481926/830-20-50-1<br><br>Reference 5: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 830<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 45<br> -Paragraph 17<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147481839/830-10-45-17<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_ForeignCurrencyTransactionGainLossBeforeTax</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_GeneralAndAdministrativeExpense">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The aggregate total of expenses of managing and administering the affairs of an entity, including affiliates of the reporting entity, which are not directly or indirectly associated with the manufacture, sale or creation of a product or product line.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 946<br> -SubTopic 220<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.6-07(2)(a))<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147483575/946-220-S99-1<br><br>Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Topic 220<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 2<br> -Subparagraph (SX 210.5-03.4)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147483621/220-10-S99-2<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_GeneralAndAdministrativeExpense</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_GrossProfit">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Aggregate revenue less cost of goods and services sold or operating expenses directly attributable to the revenue generation activity.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 235<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.4-08(g)(1)(ii))<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480678/235-10-S99-1<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 323<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 3<br> -Subparagraph (c)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147481687/323-10-50-3<br><br>Reference 3: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 825<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 28<br> -Subparagraph (f)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147482907/825-10-50-28<br><br>Reference 4: 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<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
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<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
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<td><strong> Data Type:</strong></td>
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<td><strong> Balance Type:</strong></td>
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</div></td></tr>
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<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_IncomeLossFromContinuingOperationsBeforeIncomeTaxesExtraordinaryItemsNoncontrollingInterest">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>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.</p></div>
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<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_IncomeLossFromContinuingOperationsBeforeIncomeTaxesExtraordinaryItemsNoncontrollingInterest</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
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<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
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<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
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<tr>
<td><strong> Period Type:</strong></td>
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<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Amount of current income tax expense (benefit) and deferred income tax expense (benefit) pertaining to continuing operations.</p></div>
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<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_IncomeTaxExpenseBenefit</td>
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<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
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<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
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<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
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<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_InterestIncomeExpenseNet">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The net amount of operating interest income (expense).</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Topic 942<br> -SubTopic 220<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.9-04.10)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147483589/942-220-S99-1<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_InterestIncomeExpenseNet</td>
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<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
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<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_NetIncomeLoss">
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<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The portion of profit or loss for the period, net of income taxes, which is attributable to the parent.</p></div>
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<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_NetIncomeLoss</td>
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<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Generally recurring costs associated with normal operations except for the portion of these expenses which can be clearly related to production and included in cost of sales or services. Includes selling, general and administrative expense.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_OperatingExpenses</td>
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<tr>
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<td>us-gaap_</td>
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<td>xbrli:monetaryItemType</td>
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<td><strong> Balance Type:</strong></td>
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<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_OperatingExpensesAbstract</td>
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<td><strong> Data Type:</strong></td>
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<td><strong> Balance Type:</strong></td>
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</div></td></tr>
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<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The net result for the period of deducting operating expenses from operating revenues.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 280<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 22<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147482810/280-10-50-22<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 280<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 30<br> -Subparagraph (b)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147482810/280-10-50-30<br><br>Reference 3: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 280<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 32<br> -Subparagraph (f)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147482810/280-10-50-32<br><br>Reference 4: http://www.xbrl.org/2003/role/exampleRef<br> -Topic 280<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 31<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147482810/280-10-50-31<br><br>Reference 5: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 280<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 32<br> -Subparagraph (c)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147482810/280-10-50-32<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_OperatingIncomeLoss</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
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<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
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<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
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<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_OtherComprehensiveIncomeLossForeignCurrencyTransactionAndTranslationAdjustmentNetOfTax">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Amount after tax and reclassification adjustments of gain (loss) on foreign currency translation adjustments, foreign currency transactions designated and effective as economic hedges of a net investment in a foreign entity and intra-entity foreign currency transactions that are of a long-term-investment nature.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Name Accounting Standards Codification<br> -Section 45<br> -Paragraph 10A<br> -Subparagraph (a)<br> -SubTopic 10<br> -Topic 220<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147482790/220-10-45-10A<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_OtherComprehensiveIncomeLossForeignCurrencyTransactionAndTranslationAdjustmentNetOfTax</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
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<td><strong> Balance Type:</strong></td>
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<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Other costs incurred during the reporting period related to other revenue generating activities.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Topic 220<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 2<br> -Subparagraph (SX 210.5-03.2)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147483621/220-10-S99-2<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_OtherCostOfOperatingRevenue</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
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<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
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<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_OtherIncome">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Amount of revenue and income classified as other.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 946<br> -SubTopic 320<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 6<br> -Subparagraph (SX 210.12-14(Column E)(2))<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480032/946-320-S99-6<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 946<br> -SubTopic 320<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 6<br> -Subparagraph (SX 210.12-14(Column E)(Footnote 4))<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480032/946-320-S99-6<br><br>Reference 3: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 946<br> -SubTopic 320<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 6<br> -Subparagraph (SX 210.12-14(Column E)(Footnote 6)(b))<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480032/946-320-S99-6<br><br>Reference 4: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 944<br> -SubTopic 220<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.7-04(4))<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147483586/944-220-S99-1<br><br>Reference 5: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 946<br> -SubTopic 220<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.6-07(1)(c))<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147483575/946-220-S99-1<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_OtherIncome</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
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<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
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<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_OtherOperatingIncomeExpenseNet">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The net amount of other operating income and expenses, the components of which are not separately disclosed on the income statement, from items that are associated with the entity's normal revenue producing operations.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
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<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The aggregate costs incurred (1) in a planned search or critical investigation aimed at discovery of new knowledge with the hope that such knowledge will be useful in developing a new product or service, a new process or technique, or in bringing about a significant improvement to an existing product or process; or (2) to translate research findings or other knowledge into a plan or design for a new product or process or for a significant improvement to an existing product or process whether intended for sale or the entity's use, during the reporting period charged to research and development projects, including the costs of developing computer software up to the point in time of achieving technological feasibility, and costs allocated in accounting for a business combination to in-process projects deemed to have no alternative future use.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 730<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 1<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147482916/730-10-50-1<br><br>Reference 2: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Topic 912<br> -SubTopic 730<br> -Name Accounting Standards Codification<br> -Section 25<br> -Paragraph 1<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147482517/912-730-25-1<br><br>Reference 3: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Name Accounting Standards Codification<br> -Topic 985<br> -SubTopic 20<br> -Section 50<br> -Paragraph 1<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147481283/985-20-50-1<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
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<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Amount of revenue that is not accounted for under Topic 606.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 2<br> -Subparagraph (SX 210.5-03(1))<br> -SubTopic 10<br> -Topic 220<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147483621/220-10-S99-2<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
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<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Amount of revenue that is not accounted for under Topic 606, classified as other.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 2<br> -Subparagraph (SX 210.5-03(1)(e))<br> -SubTopic 10<br> -Topic 220<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147483621/220-10-S99-2<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
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<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Amount of revenue recognized from goods sold, services rendered, insurance premiums, or other activities that constitute an earning process. Includes, but is not limited to, investment and interest income before deduction of interest expense when recognized as a component of revenue, and sales and trading gain (loss).</p></div>
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<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_Revenues</td>
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<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_RevenuesAbstract</td>
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<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Expenses recognized in the period that are directly related to the selling and distribution of products or services.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Topic 220<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 2<br> -Subparagraph (SX 210.5-03.4)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147483621/220-10-S99-2<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
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<td><strong> Balance Type:</strong></td>
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<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_WeightedAverageNumberOfSharesOutstandingBasic">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
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<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Number of [basic] shares or units, after adjustment for contingently issuable shares or units and other shares or units not deemed outstanding, determined by relating the portion of time within a reporting period that common shares or units have been outstanding to the total time in that period.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 260<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 1<br> -Subparagraph (a)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147482662/260-10-50-1<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 260<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 45<br> -Paragraph 10<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147482689/260-10-45-10<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
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<span style="display: none;">v3.24.1.u1</span><table class="report" border="0" cellspacing="2" id="idm140135286772320">
<tr>
<th class="tl" colspan="2" rowspan="2"><div style="width: 200px;"><strong>Consolidated Statements of Comprehensive Income (Parentheticals) - $ / shares<br></strong></div></th>
<th class="th" colspan="3">12 Months Ended</th>
</tr>
<tr>
<th class="th"><div>Sep. 30, 2023</div></th>
<th class="th"><div>Sep. 30, 2022</div></th>
<th class="th"><div>Sep. 30, 2021</div></th>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_IncomeStatementAbstract', window );"><strong>Income Statement [Abstract]</strong></a></td>
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<td class="text">&#160;<span></span>
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<td class="text">&#160;<span></span>
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<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="nump">$ 0.02<span></span>
</td>
<td class="nump">$ 0.02<span></span>
</td>
<td class="nump">$ 0.02<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_WeightedAverageNumberOfDilutedSharesOutstanding', window );">Weighted average shares - diluted</a></td>
<td class="th" style="border-bottom: 0px;"><sup>[1]</sup></td>
<td class="nump">145,598,860<span></span>
</td>
<td class="nump">135,000,000<span></span>
</td>
<td class="nump">135,000,000<span></span>
</td>
</tr>
<tr><td colspan="4"></td></tr>
<tr><td colspan="4"><table class="outerFootnotes" width="100%"><tr class="outerFootnote">
<td style="vertical-align: top; width: 12pt;" valign="top">[1]</td>
<td style="vertical-align: top;" valign="top">Retrospectively restated for effect of a 20-for-1 forward split
on February 8, 2024.</td>
</tr></table></td></tr>
</table>
<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_EarningsPerShareDiluted">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The amount of net income (loss) for the period available to each share of common stock or common unit outstanding during the reporting period and to each share or unit that would have been outstanding assuming the issuance of common shares or units for all dilutive potential common shares or units outstanding during the reporting period.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 250<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 3<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147483443/250-10-50-3<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 260<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 55<br> -Paragraph 15<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147482635/260-10-55-15<br><br>Reference 3: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 815<br> -SubTopic 40<br> -Name Accounting Standards Codification<br> -Section 65<br> -Paragraph 1<br> -Subparagraph (e)(4)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480175/815-40-65-1<br><br>Reference 4: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 815<br> -SubTopic 40<br> -Name Accounting Standards Codification<br> -Section 65<br> -Paragraph 1<br> -Subparagraph (f)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480175/815-40-65-1<br><br>Reference 5: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 250<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 11<br> -Subparagraph (a)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147483443/250-10-50-11<br><br>Reference 6: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 250<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 11<br> -Subparagraph (b)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147483443/250-10-50-11<br><br>Reference 7: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 250<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 7<br> -Subparagraph (a)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147483443/250-10-50-7<br><br>Reference 8: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 260<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 45<br> -Paragraph 2<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147482689/260-10-45-2<br><br>Reference 9: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 260<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 45<br> -Paragraph 60B<br> -Subparagraph (d)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147482689/260-10-45-60B<br><br>Reference 10: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 250<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 4<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147483443/250-10-50-4<br><br>Reference 11: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 260<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 1<br> -Subparagraph (a)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147482662/260-10-50-1<br><br>Reference 12: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 220<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 2<br> -Subparagraph (SX 210.5-03(25))<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147483621/220-10-S99-2<br><br>Reference 13: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 942<br> -SubTopic 220<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.9-04(27))<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147483589/942-220-S99-1<br><br>Reference 14: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 944<br> -SubTopic 220<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.7-04(23))<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147483586/944-220-S99-1<br><br>Reference 15: http://www.xbrl.org/2003/role/exampleRef<br> -Topic 260<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 55<br> -Paragraph 52<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147482635/260-10-55-52<br><br>Reference 16: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 260<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 45<br> -Paragraph 7<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147482689/260-10-45-7<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_EarningsPerShareDiluted</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>dtr-types:perShareItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_IncomeStatementAbstract">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_IncomeStatementAbstract</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_WeightedAverageNumberOfDilutedSharesOutstanding">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The average number of shares or units issued and outstanding that are used in calculating diluted EPS or earnings per unit (EPU), determined based on the timing of issuance of shares or units in the period.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 260<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 1<br> -Subparagraph (a)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147482662/260-10-50-1<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 260<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 45<br> -Paragraph 16<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147482689/260-10-45-16<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_WeightedAverageNumberOfDilutedSharesOutstanding</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:sharesItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
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<span style="display: none;">v3.24.1.u1</span><table class="report" border="0" cellspacing="2" id="idm140135288607008">
<tr>
<th class="tl" colspan="2" rowspan="1"><div style="width: 200px;"><strong>Consolidated Statements of Changes in Shareholders' Equity - USD ($)<br></strong></div></th>
<th class="th" colspan="2"><div>Ordinary Shares</div></th>
<th class="th"><div>Additional Paid in Capital</div></th>
<th class="th"><div>Statutory Reserves</div></th>
<th class="th"><div>Retained Earnings</div></th>
<th class="th"><div>Accumulated Other Comprehensive Income (Loss)</div></th>
<th class="th"><div>Total</div></th>
</tr>
<tr class="rc">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_StockholdersEquityIncludingPortionAttributableToNoncontrollingInterest', window );">Balance at Sep. 30, 2020</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="nump">$ 6,750<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"><sup>[1]</sup></td>
<td class="nump">$ 79,810<span></span>
</td>
<td class="nump">$ 1,120,791<span></span>
</td>
<td class="nump">$ 9,601,241<span></span>
</td>
<td class="num">$ (6,129)<span></span>
</td>
<td class="nump">$ 10,802,463<span></span>
</td>
</tr>
<tr class="rc">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_SharesOutstanding', window );">Balance (in Shares) at Sep. 30, 2020</a></td>
<td class="th" style="border-bottom: 0px;"><sup>[1]</sup></td>
<td class="nump">135,000,000<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_NetIncomeLoss', window );">Net income</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text"> <span></span>
</td>
<td class="fn" style="border-bottom: 0px;"><sup>[1]</sup></td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="nump">2,631,706<span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="nump">2,631,706<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_StockIssuedDuringPeriodValueOther', window );">Statutory reserve</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text"> <span></span>
</td>
<td class="fn" style="border-bottom: 0px;"><sup>[1]</sup></td>
<td class="text"> <span></span>
</td>
<td class="nump">346,129<span></span>
</td>
<td class="num">(346,129)<span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_OtherComprehensiveIncomeLossForeignCurrencyTransactionAndTranslationAdjustmentNetOfTax', window );">Foreign currency translation gain(loss)</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text"> <span></span>
</td>
<td class="fn" style="border-bottom: 0px;"><sup>[1]</sup></td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="nump">594,716<span></span>
</td>
<td class="nump">594,716<span></span>
</td>
</tr>
<tr class="rc">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_StockholdersEquityIncludingPortionAttributableToNoncontrollingInterest', window );">Balance at Sep. 30, 2021</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="nump">$ 6,750<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"><sup>[1]</sup></td>
<td class="nump">79,810<span></span>
</td>
<td class="nump">1,466,920<span></span>
</td>
<td class="nump">11,886,818<span></span>
</td>
<td class="nump">588,587<span></span>
</td>
<td class="nump">14,028,885<span></span>
</td>
</tr>
<tr class="rc">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_SharesOutstanding', window );">Balance (in Shares) at Sep. 30, 2021</a></td>
<td class="th" style="border-bottom: 0px;"><sup>[1]</sup></td>
<td class="nump">135,000,000<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_NetIncomeLoss', window );">Net income</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text"> <span></span>
</td>
<td class="fn" style="border-bottom: 0px;"><sup>[1]</sup></td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="nump">2,706,527<span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="nump">2,706,527<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_StockIssuedDuringPeriodValueOther', window );">Statutory reserve</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text"> <span></span>
</td>
<td class="fn" style="border-bottom: 0px;"><sup>[1]</sup></td>
<td class="text"> <span></span>
</td>
<td class="nump">184,502<span></span>
</td>
<td class="num">(184,502)<span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_OtherComprehensiveIncomeLossForeignCurrencyTransactionAndTranslationAdjustmentNetOfTax', window );">Foreign currency translation gain(loss)</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text"> <span></span>
</td>
<td class="fn" style="border-bottom: 0px;"><sup>[1]</sup></td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="num">(1,499,721)<span></span>
</td>
<td class="num">(1,499,721)<span></span>
</td>
</tr>
<tr class="rc">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_StockholdersEquityIncludingPortionAttributableToNoncontrollingInterest', window );">Balance at Sep. 30, 2022</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="nump">$ 6,750<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"><sup>[1]</sup></td>
<td class="nump">79,810<span></span>
</td>
<td class="nump">1,651,422<span></span>
</td>
<td class="nump">14,408,843<span></span>
</td>
<td class="num">(911,134)<span></span>
</td>
<td class="nump">15,235,691<span></span>
</td>
</tr>
<tr class="rc">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_SharesOutstanding', window );">Balance (in Shares) at Sep. 30, 2022</a></td>
<td class="th" style="border-bottom: 0px;"><sup>[1]</sup></td>
<td class="nump">135,000,000<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_NetIncomeLoss', window );">Net income</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text"> <span></span>
</td>
<td class="fn" style="border-bottom: 0px;"><sup>[1]</sup></td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="nump">2,878,230<span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="nump">2,878,230<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_StockIssuedDuringPeriodValueNewIssues', window );">Issuance of ordinary shares in initial public offerings, gross</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="nump">$ 1,000<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"><sup>[1]</sup></td>
<td class="nump">7,999,000<span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="nump">8,000,000<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_StockIssuedDuringPeriodSharesNewIssues', window );">Issuance of ordinary shares in initial public offerings, gross (in Shares)</a></td>
<td class="th" style="border-bottom: 0px;"><sup>[1]</sup></td>
<td class="nump">20,000,000<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_cik0000183782_CostDirectlyRelatedToTheInitialPublicOffering', window );">Cost directly related to the initial public offering</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text"> <span></span>
</td>
<td class="fn" style="border-bottom: 0px;"><sup>[1]</sup></td>
<td class="num">(1,978,222)<span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="nump">1,978,222<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_StockIssuedDuringPeriodValueStockOptionsExercised', window );">Exercise of over-allotment option</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="nump">$ 47<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"><sup>[1]</sup></td>
<td class="nump">378,793<span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="nump">378,840<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_StockIssuedDuringPeriodSharesStockOptionsExercised', window );">Exercise of over-allotment option (in Shares)</a></td>
<td class="th" style="border-bottom: 0px;"><sup>[1]</sup></td>
<td class="nump">947,100<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_StockIssuedDuringPeriodValueStockOptionsExercisedNetOfTaxBenefitExpense', window );">Cost directly related to the exercise of option</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="num">(42,202)<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">42,202<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_StockIssuedDuringPeriodValueOther', window );">Statutory reserve</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text"> <span></span>
</td>
<td class="fn" style="border-bottom: 0px;"><sup>[1]</sup></td>
<td class="text"> <span></span>
</td>
<td class="nump">359,468<span></span>
</td>
<td class="num">(359,468)<span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_OtherComprehensiveIncomeLossForeignCurrencyTransactionAndTranslationAdjustmentNetOfTax', window );">Foreign currency translation gain(loss)</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text"> <span></span>
</td>
<td class="fn" style="border-bottom: 0px;"><sup>[1]</sup></td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="num">(493,232)<span></span>
</td>
<td class="num">(493,232)<span></span>
</td>
</tr>
<tr class="rc">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_StockholdersEquityIncludingPortionAttributableToNoncontrollingInterest', window );">Balance at Sep. 30, 2023</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="nump">$ 7,797<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"><sup>[1]</sup></td>
<td class="nump">$ 6,437,179<span></span>
</td>
<td class="nump">$ 2,010,890<span></span>
</td>
<td class="nump">$ 16,927,605<span></span>
</td>
<td class="num">$ (1,404,366)<span></span>
</td>
<td class="nump">$ 23,979,105<span></span>
</td>
</tr>
<tr class="rc">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_SharesOutstanding', window );">Balance (in Shares) at Sep. 30, 2023</a></td>
<td class="th" style="border-bottom: 0px;"><sup>[1]</sup></td>
<td class="nump">155,947,100<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr><td colspan="8"></td></tr>
<tr><td colspan="8"><table class="outerFootnotes" width="100%"><tr class="outerFootnote">
<td style="vertical-align: top; width: 12pt;" valign="top">[1]</td>
<td style="vertical-align: top;" valign="top">Retrospectively restated for effect of a 20-for-1 forward
split on February 8, 2024.</td>
</tr></table></td></tr>
</table>
<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_cik0000183782_CostDirectlyRelatedToTheInitialPublicOffering">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Cost directly related to the initial public offering.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">cik0000183782_CostDirectlyRelatedToTheInitialPublicOffering</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>cik0000183782_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_NetIncomeLoss">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The portion of profit or loss for the period, net of income taxes, which is attributable to the parent.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 235<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.4-08(g)(1)(ii))<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480678/235-10-S99-1<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 323<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 3<br> -Subparagraph (c)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147481687/323-10-50-3<br><br>Reference 3: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 825<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 28<br> -Subparagraph (f)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147482907/825-10-50-28<br><br>Reference 4: 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<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_NetIncomeLoss</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_OtherComprehensiveIncomeLossForeignCurrencyTransactionAndTranslationAdjustmentNetOfTax">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Amount after tax and reclassification adjustments of gain (loss) on foreign currency translation adjustments, foreign currency transactions designated and effective as economic hedges of a net investment in a foreign entity and intra-entity foreign currency transactions that are of a long-term-investment nature.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Name Accounting Standards Codification<br> -Section 45<br> -Paragraph 10A<br> -Subparagraph (a)<br> -SubTopic 10<br> -Topic 220<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147482790/220-10-45-10A<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_OtherComprehensiveIncomeLossForeignCurrencyTransactionAndTranslationAdjustmentNetOfTax</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_SharesOutstanding">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Number of shares issued which are neither cancelled nor held in the treasury.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_SharesOutstanding</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:sharesItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_StockIssuedDuringPeriodSharesNewIssues">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Number of new stock issued during the period.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 2<br> -SubTopic 10<br> -Topic 505<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147481112/505-10-50-2<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 946<br> -SubTopic 505<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 2<br> -Subparagraph (a)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147481004/946-505-50-2<br><br>Reference 3: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 946<br> -SubTopic 220<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 3<br> -Subparagraph (SX 210.6-09(4)(b))<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147483575/946-220-S99-3<br><br>Reference 4: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 946<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 3<br> -Subparagraph (SX 210.6-03(i)(1))<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147479886/946-10-S99-3<br><br>Reference 5: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Topic 210<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02(28))<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480566/210-10-S99-1<br><br>Reference 6: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Topic 505<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.3-04)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480008/505-10-S99-1<br><br>Reference 7: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Topic 210<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02(29))<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480566/210-10-S99-1<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_StockIssuedDuringPeriodSharesNewIssues</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:sharesItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_StockIssuedDuringPeriodSharesStockOptionsExercised">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Number of share options (or share units) exercised during the current period.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 2<br> -SubTopic 10<br> -Topic 505<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147481112/505-10-50-2<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 718<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 2<br> -Subparagraph (c)(1)(iv)(02)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480429/718-10-50-2<br><br>Reference 3: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Topic 210<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02(28))<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480566/210-10-S99-1<br><br>Reference 4: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Topic 505<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.3-04)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480008/505-10-S99-1<br><br>Reference 5: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Topic 210<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02(29))<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480566/210-10-S99-1<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_StockIssuedDuringPeriodSharesStockOptionsExercised</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:sharesItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_StockIssuedDuringPeriodValueNewIssues">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Equity impact of the value of new stock issued during the period. Includes shares issued in an initial public offering or a secondary public offering.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 2<br> -SubTopic 10<br> -Topic 505<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147481112/505-10-50-2<br><br>Reference 2: http://www.xbrl.org/2003/role/exampleRef<br> -Topic 946<br> -SubTopic 830<br> -Name Accounting Standards Codification<br> -Section 55<br> -Paragraph 11<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480167/946-830-55-11<br><br>Reference 3: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 946<br> -SubTopic 205<br> -Name Accounting Standards Codification<br> -Section 45<br> -Paragraph 4<br> -Subparagraph (a)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480767/946-205-45-4<br><br>Reference 4: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 946<br> -SubTopic 505<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 2<br> -Subparagraph (a)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147481004/946-505-50-2<br><br>Reference 5: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 946<br> -SubTopic 220<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 3<br> -Subparagraph (SX 210.6-09(4)(b))<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147483575/946-220-S99-3<br><br>Reference 6: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Topic 210<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02(28))<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480566/210-10-S99-1<br><br>Reference 7: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Topic 505<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.3-04)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480008/505-10-S99-1<br><br>Reference 8: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Topic 210<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02(29))<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480566/210-10-S99-1<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_StockIssuedDuringPeriodValueNewIssues</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_StockIssuedDuringPeriodValueOther">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Value of shares of stock issued attributable to transactions classified as other.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_StockIssuedDuringPeriodValueOther</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_StockIssuedDuringPeriodValueStockOptionsExercised">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Value of stock issued as a result of the exercise of stock options.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 2<br> -SubTopic 10<br> -Topic 505<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147481112/505-10-50-2<br><br>Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Topic 505<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.3-04)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480008/505-10-S99-1<br><br>Reference 3: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Name Accounting Standards Codification<br> -Topic 210<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02.29-31)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480566/210-10-S99-1<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_StockIssuedDuringPeriodValueStockOptionsExercised</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_StockIssuedDuringPeriodValueStockOptionsExercisedNetOfTaxBenefitExpense">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Value of stock issued as a result of the exercise of stock options, after deduction of related income tax (expense) benefit.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_StockIssuedDuringPeriodValueStockOptionsExercisedNetOfTaxBenefitExpense</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_StockholdersEquityIncludingPortionAttributableToNoncontrollingInterest">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Amount of equity (deficit) attributable to parent and noncontrolling interest. Excludes temporary equity.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 250<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 45<br> -Paragraph 24<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147483421/250-10-45-24<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 250<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 45<br> -Paragraph 23<br> -Subparagraph (b)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147483421/250-10-45-23<br><br>Reference 3: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 250<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 45<br> -Paragraph 5<br> -Subparagraph (b)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147483421/250-10-45-5<br><br>Reference 4: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 326<br> 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<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_StockholdersEquityIncludingPortionAttributableToNoncontrollingInterest</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
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<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
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<tr>
<td><strong> Period Type:</strong></td>
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<span style="display: none;">v3.24.1.u1</span><table class="report" border="0" cellspacing="2" id="idm140135287662064">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>Consolidated Statements of Cash Flows - USD ($)<br></strong></div></th>
<th class="th" colspan="3">12 Months Ended</th>
</tr>
<tr>
<th class="th"><div>Sep. 30, 2023</div></th>
<th class="th"><div>Sep. 30, 2022</div></th>
<th class="th"><div>Sep. 30, 2021</div></th>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_NetCashProvidedByUsedInOperatingActivitiesAbstract', window );"><strong>Cash flows from operating activities:</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_NetIncomeLoss', window );">Net income</a></td>
<td class="nump">$ 2,878,230<span></span>
</td>
<td class="nump">$ 2,706,527<span></span>
</td>
<td class="nump">$ 2,631,706<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_AdjustmentsToReconcileNetIncomeLossToCashProvidedByUsedInOperatingActivitiesAbstract', window );"><strong>Adjustments to reconcile net income to net cash provided by operating activities:</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_DepreciationDepletionAndAmortization', window );">Depreciation and amortization</a></td>
<td class="nump">225,902<span></span>
</td>
<td class="nump">362,597<span></span>
</td>
<td class="nump">346,608<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_GainLossOnSaleOfPropertyPlantEquipment', window );">Gain (loss) on disposition of property and equipment</a></td>
<td class="num">(6,856)<span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="nump">13,367<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_ProvisionForDoubtfulAccounts', window );">Provision for (net recovery of) doubtful accounts</a></td>
<td class="nump">120,334<span></span>
</td>
<td class="nump">28,943<span></span>
</td>
<td class="num">(108,706)<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_DeferredIncomeTaxExpenseBenefit', window );">Deferred tax provision (benefits)</a></td>
<td class="nump">89,603<span></span>
</td>
<td class="num">(86,023)<span></span>
</td>
<td class="num">(1,663)<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_cik0000183782_ChangesInOperatingAssetsAndLiabilitiesAbstract', window );"><strong>Changes in operating assets and liabilities:</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_IncreaseDecreaseInAccountsReceivable', window );">Accounts receivable</a></td>
<td class="nump">348,730<span></span>
</td>
<td class="nump">241,922<span></span>
</td>
<td class="nump">159,376<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_IncreaseDecreaseInDueFromRelatedPartiesCurrent', window );">Accounts receivable - related parties</a></td>
<td class="num">(724,809)<span></span>
</td>
<td class="nump">91,735<span></span>
</td>
<td class="nump">2,918,346<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_IncreaseDecreaseInInventories', window );">Inventories</a></td>
<td class="nump">1,555,441<span></span>
</td>
<td class="num">(504,387)<span></span>
</td>
<td class="nump">458,607<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_IncreaseDecreaseInPrepaidSupplies', window );">Advance to suppliers, net - a related party</a></td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="nump">18,481<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_IncreaseDecreaseInPrepaidDeferredExpenseAndOtherAssets', window );">Prepaid expenses and other current assets</a></td>
<td class="num">(716,356)<span></span>
</td>
<td class="nump">430,744<span></span>
</td>
<td class="num">(810,918)<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_IncreaseDecreaseInAccountsPayable', window );">Accounts payable</a></td>
<td class="num">(646,886)<span></span>
</td>
<td class="num">(810,342)<span></span>
</td>
<td class="num">(369,080)<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_IncreaseDecreaseInAccruedLiabilitiesAndOtherOperatingLiabilities', window );">Accrued liabilities and other payables</a></td>
<td class="num">(67,705)<span></span>
</td>
<td class="num">(281,189)<span></span>
</td>
<td class="nump">34,650<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_IncreaseDecreaseInDeferredRevenue', window );">Deferred revenue</a></td>
<td class="num">(102,949)<span></span>
</td>
<td class="num">(755,371)<span></span>
</td>
<td class="nump">647,856<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_IncreaseDecreaseInDeferredCompensation', window );">Deferred revenue - related parties</a></td>
<td class="nump">123,204<span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_IncreaseDecreaseInAccruedIncomeTaxesPayable', window );">Taxes payable</a></td>
<td class="nump">30,520<span></span>
</td>
<td class="nump">155,500<span></span>
</td>
<td class="num">(95,338)<span></span>
</td>
</tr>
<tr class="reu">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_NetCashProvidedByUsedInOperatingActivities', window );">Net cash provided by operating activities</a></td>
<td class="nump">3,106,403<span></span>
</td>
<td class="nump">1,580,656<span></span>
</td>
<td class="nump">5,843,292<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_NetCashProvidedByUsedInInvestingActivitiesAbstract', window );"><strong>Cash flows from investing activities:</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_PaymentsToAcquirePropertyPlantAndEquipment', window );">Additions to property, plant and equipment</a></td>
<td class="num">(113,937)<span></span>
</td>
<td class="num">(40,166)<span></span>
</td>
<td class="num">(42,881)<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_ProceedsFromSaleOfPropertyPlantAndEquipment', window );">Proceeds from disposal of property and equipment</a></td>
<td class="nump">10,138<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_PaymentsToAcquireShortTermInvestments', window );">Payments for short-term investments</a></td>
<td class="num">(12,052,957)<span></span>
</td>
<td class="num">(5,646,200)<span></span>
</td>
<td class="num">(4,956,930)<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_ProceedsFromSaleOfShortTermInvestments', window );">Redemption of short-term investments</a></td>
<td class="nump">4,426,508<span></span>
</td>
<td class="nump">5,201,034<span></span>
</td>
<td class="nump">4,147,200<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_cik0000183782_RepaymentOfpaymentsOfAdvancesMadeToRelatedParties', window );">Repayment of (payments of) advances made to related parties</a></td>
<td class="text"> <span></span>
</td>
<td class="nump">364,428<span></span>
</td>
<td class="num">(215,029)<span></span>
</td>
</tr>
<tr class="rou">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_NetCashProvidedByUsedInInvestingActivities', window );">Net cash used in investing activities</a></td>
<td class="num">(7,730,248)<span></span>
</td>
<td class="num">(120,904)<span></span>
</td>
<td class="num">(1,067,640)<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_NetCashProvidedByUsedInFinancingActivitiesAbstract', window );"><strong>Cash flows from financing activities:</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_ProceedsFromIssuanceInitialPublicOffering', window );">Gross proceeds from initial public offerings</a></td>
<td class="nump">8,000,000<span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_ProceedsFromIssuanceOfPreferredStockAndPreferenceStock', window );">Direct costs disbursed from initial public offerings proceeds</a></td>
<td class="num">(1,212,779)<span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_ProceedsFromStockOptionsExercised', window );">Proceeds from exercise of over-allotment option</a></td>
<td class="nump">336,638<span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_ProceedsFromShortTermDebt', window );">Proceeds from short-term bank loans</a></td>
<td class="nump">5,672,000<span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="nump">768,000<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_RepaymentsOfShortTermDebt', window );">Repayment of short-term bank loans</a></td>
<td class="num">(1,418,000)<span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="num">(3,534,336)<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_ProceedsFromRepaymentsOfRelatedPartyDebt', window );">(Repayment of) proceeds from amount due to related parties</a></td>
<td class="num">(4,467,240)<span></span>
</td>
<td class="nump">121,855<span></span>
</td>
<td class="num">(103,883)<span></span>
</td>
</tr>
<tr class="rou">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_NetCashProvidedByUsedInFinancingActivities', window );">Net cash provided by (used in) financing activities</a></td>
<td class="nump">6,910,619<span></span>
</td>
<td class="nump">121,855<span></span>
</td>
<td class="num">(2,870,219)<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_EffectOfExchangeRateOnCashCashEquivalentsRestrictedCashAndRestrictedCashEquivalentsIncludingDisposalGroupAndDiscontinuedOperations', window );">Effect of exchange rate changes on cash</a></td>
<td class="num">(149,898)<span></span>
</td>
<td class="num">(461,235)<span></span>
</td>
<td class="nump">103,303<span></span>
</td>
</tr>
<tr class="rou">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalentsPeriodIncreaseDecreaseIncludingExchangeRateEffect', window );">Net increase in cash</a></td>
<td class="nump">2,136,876<span></span>
</td>
<td class="nump">1,120,372<span></span>
</td>
<td class="nump">2,008,736<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalents', window );">Cash, beginning of year</a></td>
<td class="nump">4,792,632<span></span>
</td>
<td class="nump">3,672,260<span></span>
</td>
<td class="nump">1,663,524<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalents', window );">Cash, end of year</a></td>
<td class="nump">6,929,508<span></span>
</td>
<td class="nump">4,792,632<span></span>
</td>
<td class="nump">3,672,260<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_SupplementalCashFlowInformationAbstract', window );"><strong>Supplemental disclosure information:</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_InterestPaidNet', window );">Cash paid for income tax</a></td>
<td class="nump">142,730<span></span>
</td>
<td class="nump">47,438<span></span>
</td>
<td class="nump">302,254<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_IncomeTaxesPaidNet', window );">Cash refunded for income tax</a></td>
<td class="text"> <span></span>
</td>
<td class="nump">33,618<span></span>
</td>
<td class="text"> <span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_InterestPaid', window );">Cash paid for interest</a></td>
<td class="nump">5,319<span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="nump">68,777<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_NoncashInvestingAndFinancingItemsAbstract', window );"><strong>Non-cash operating, investing and financing activities</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_StockIssued1', window );">Deferred IPO cost offset with additional paid-in capital</a></td>
<td class="nump">$ 765,443<span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
</tr>
</table>
<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_cik0000183782_ChangesInOperatingAssetsAndLiabilitiesAbstract">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">cik0000183782_ChangesInOperatingAssetsAndLiabilitiesAbstract</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>cik0000183782_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_cik0000183782_RepaymentOfpaymentsOfAdvancesMadeToRelatedParties">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Amount of repayment of advances made to related parties.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">cik0000183782_RepaymentOfpaymentsOfAdvancesMadeToRelatedParties</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>cik0000183782_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_AdjustmentsToReconcileNetIncomeLossToCashProvidedByUsedInOperatingActivitiesAbstract">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_AdjustmentsToReconcileNetIncomeLossToCashProvidedByUsedInOperatingActivitiesAbstract</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalents">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Amount of cash and cash equivalents, and cash and cash equivalents restricted to withdrawal or usage. Excludes amount for disposal group and discontinued operations. Cash includes, but is not limited to, currency on hand, demand deposits with banks or financial institutions, and other accounts with general characteristics of demand deposits. Cash equivalents include, but are not limited to, short-term, highly liquid investments that are both readily convertible to known amounts of cash and so near their maturity that they present insignificant risk of changes in value because of changes in interest rates.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 230<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 8<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147482913/230-10-50-8<br><br>Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Topic 230<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 45<br> -Paragraph 24<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147482740/230-10-45-24<br><br>Reference 3: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Name Accounting Standards Codification<br> -Topic 230<br> -SubTopic 10<br> -Section 45<br> -Paragraph 4<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147482740/230-10-45-4<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalents</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalentsPeriodIncreaseDecreaseIncludingExchangeRateEffect">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Amount of increase (decrease) in cash, cash equivalents, and cash and cash equivalents restricted to withdrawal or usage; including effect from exchange rate change. Cash includes, but is not limited to, currency on hand, demand deposits with banks or financial institutions, and other accounts with general characteristics of demand deposits. Cash equivalents include, but are not limited to, short-term, highly liquid investments that are both readily convertible to known amounts of cash and so near their maturity that they present insignificant risk of changes in value because of changes in interest rates.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Topic 230<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 45<br> -Paragraph 24<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147482740/230-10-45-24<br><br>Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Name Accounting Standards Codification<br> -Section 45<br> -Paragraph 1<br> -SubTopic 230<br> -Topic 830<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147481877/830-230-45-1<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalentsPeriodIncreaseDecreaseIncludingExchangeRateEffect</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_DeferredIncomeTaxExpenseBenefit">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Amount of deferred income tax expense (benefit) pertaining to income (loss) from continuing operations.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Name Accounting Standards Codification<br> -Section 45<br> -Paragraph 28<br> -Subparagraph (b)<br> -SubTopic 10<br> -Topic 230<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147482740/230-10-45-28<br><br>Reference 2: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Topic 235<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.4-08(h)(1)(Note 1))<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480678/235-10-S99-1<br><br>Reference 3: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 740<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SAB Topic 6.I.Fact.2)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147479360/740-10-S99-1<br><br>Reference 4: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 740<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SAB Topic 6.I.Fact.1)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147479360/740-10-S99-1<br><br>Reference 5: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Topic 740<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SAB Topic 6.I.7)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147479360/740-10-S99-1<br><br>Reference 6: http://www.xbrl.org/2003/role/disclosureRef<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 9<br> -Subparagraph (b)<br> -SubTopic 10<br> -Topic 740<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147482685/740-10-50-9<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_DeferredIncomeTaxExpenseBenefit</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
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<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
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<tr>
<td><strong> Period Type:</strong></td>
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</tr>
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</div></td></tr>
</table>
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<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The aggregate expense recognized in the current period that allocates the cost of tangible assets, intangible assets, or depleting assets to periods that benefit from use of the assets.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Name Accounting Standards Codification<br> -Section 45<br> -Paragraph 28<br> -Subparagraph (b)<br> -SubTopic 10<br> -Topic 230<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147482740/230-10-45-28<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 280<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 22<br> -Subparagraph (e)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147482810/280-10-50-22<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_DepreciationDepletionAndAmortization</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
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<td><strong> Data Type:</strong></td>
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<tr>
<td><strong> Balance Type:</strong></td>
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</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
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</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_EffectOfExchangeRateOnCashCashEquivalentsRestrictedCashAndRestrictedCashEquivalentsIncludingDisposalGroupAndDiscontinuedOperations">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Amount of increase (decrease) from effect of exchange rate changes on cash and cash equivalents, and cash and cash equivalents restricted to withdrawal or usage; held in foreign currencies; including, but not limited to, disposal group and discontinued operations. Cash includes, but is not limited to, currency on hand, demand deposits with banks or financial institutions, and other accounts with general characteristics of demand deposits. Cash equivalents include, but are not limited to, short-term, highly liquid investments that are both readily convertible to known amounts of cash and so near their maturity that they present insignificant risk of changes in value because of changes in interest rates.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Topic 830<br> -SubTopic 230<br> -Name Accounting Standards Codification<br> -Section 45<br> -Paragraph 1<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147481877/830-230-45-1<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_EffectOfExchangeRateOnCashCashEquivalentsRestrictedCashAndRestrictedCashEquivalentsIncludingDisposalGroupAndDiscontinuedOperations</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
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<tr>
<td><strong> Data Type:</strong></td>
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<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_GainLossOnSaleOfPropertyPlantEquipment">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Amount of gain (loss) on sale or disposal of property, plant and equipment assets, including oil and gas property and timber property.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Name Accounting Standards Codification<br> -Section 45<br> -Paragraph 28<br> -Subparagraph (b)<br> -SubTopic 10<br> -Topic 230<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147482740/230-10-45-28<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_GainLossOnSaleOfPropertyPlantEquipment</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
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<td><strong> Data Type:</strong></td>
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<td><strong> Balance Type:</strong></td>
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</table></div>
</div></td></tr>
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<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The amount of cash paid during the current period to foreign, federal, state, and local authorities as taxes on income, net of any cash received during the current period as refunds for the overpayment of taxes.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Name Accounting Standards Codification<br> -Topic 230<br> -SubTopic 10<br> -Section 50<br> -Paragraph 2<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147482913/230-10-50-2<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_IncomeTaxesPaidNet</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
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<td><strong> Balance Type:</strong></td>
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</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_IncreaseDecreaseInAccountsPayable">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The increase (decrease) during the reporting period in the aggregate amount of liabilities incurred (and for which invoices have typically been received) and payable to vendors for goods and services received that are used in an entity's business.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Name Accounting Standards Codification<br> -Section 45<br> -Paragraph 28<br> -Subparagraph (a)<br> -SubTopic 10<br> -Topic 230<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147482740/230-10-45-28<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_IncreaseDecreaseInAccountsPayable</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
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<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
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<td><strong> Balance Type:</strong></td>
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</tr>
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<td><strong> Period Type:</strong></td>
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</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_IncreaseDecreaseInAccountsReceivable">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The increase (decrease) during the reporting period in amount due within one year (or one business cycle) from customers for the credit sale of goods and services.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Name Accounting Standards Codification<br> -Section 45<br> -Paragraph 28<br> -Subparagraph (a)<br> -SubTopic 10<br> -Topic 230<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147482740/230-10-45-28<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_IncreaseDecreaseInAccountsReceivable</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
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</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_IncreaseDecreaseInAccruedIncomeTaxesPayable">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The increase (decrease) during the period in the amount due for taxes based on the reporting entity's earnings or attributable to the entity's income earning process (business presence) within a given jurisdiction.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Name Accounting Standards Codification<br> -Section 45<br> -Paragraph 28<br> -Subparagraph (a)<br> -SubTopic 10<br> -Topic 230<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147482740/230-10-45-28<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_IncreaseDecreaseInAccruedIncomeTaxesPayable</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_IncreaseDecreaseInAccruedLiabilitiesAndOtherOperatingLiabilities">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Amount of increase (decrease) in accrued expenses, and obligations classified as other.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Topic 230<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 45<br> -Paragraph 28<br> -Subparagraph (a)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147482740/230-10-45-28<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_IncreaseDecreaseInAccruedLiabilitiesAndOtherOperatingLiabilities</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
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</tr>
<tr>
<td><strong> Balance Type:</strong></td>
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</tr>
<tr>
<td><strong> Period Type:</strong></td>
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</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_IncreaseDecreaseInDeferredCompensation">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The increase (decrease) during the reporting period in the obligation created by employee agreements whereby earned compensation will be paid in the future.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Name Accounting Standards Codification<br> -Section 45<br> -Paragraph 28<br> -Subparagraph (a)<br> -SubTopic 10<br> -Topic 230<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147482740/230-10-45-28<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_IncreaseDecreaseInDeferredCompensation</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
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<tr>
<td><strong> Period Type:</strong></td>
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</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_IncreaseDecreaseInDeferredRevenue">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Amount of increase (decrease) in deferred income and obligation to transfer product and service to customer for which consideration has been received or is receivable.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/exampleRef<br> -Name Accounting Standards Codification<br> -Section 45<br> -Paragraph 28<br> -Subparagraph (a)<br> -SubTopic 10<br> -Topic 230<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147482740/230-10-45-28<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_IncreaseDecreaseInDeferredRevenue</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
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<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_IncreaseDecreaseInDueFromRelatedPartiesCurrent">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The aggregate increase (decrease) during the reporting period in the amount due from the following types of related parties: a parent company and its subsidiaries; subsidiaries of a common parent; an entity and trust for the benefit of employees, such as pension and profit-sharing trusts that are managed by or under the trusteeship of the entity's management; an entity and its principal owners, management, or member of their immediate families, affiliates, or other parties with the ability to exert significant influence.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Name Accounting Standards Codification<br> -Section 45<br> -Paragraph 28<br> -Subparagraph (a)<br> -SubTopic 10<br> -Topic 230<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147482740/230-10-45-28<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_IncreaseDecreaseInDueFromRelatedPartiesCurrent</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
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<tr>
<td><strong> Balance Type:</strong></td>
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<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The increase (decrease) during the reporting period in the aggregate value of all inventory held by the reporting entity, associated with underlying transactions that are classified as operating activities.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Name Accounting Standards Codification<br> -Section 45<br> -Paragraph 28<br> -Subparagraph (a)<br> -SubTopic 10<br> -Topic 230<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147482740/230-10-45-28<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_IncreaseDecreaseInInventories</td>
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<tr>
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<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Amount of increase (decrease) in prepaid expenses, and assets classified as other.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Name Accounting Standards Codification<br> -Section 45<br> -Paragraph 28<br> -Subparagraph (a)<br> -SubTopic 10<br> -Topic 230<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147482740/230-10-45-28<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_IncreaseDecreaseInPrepaidDeferredExpenseAndOtherAssets</td>
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<tr>
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<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Amount of increase (decrease) of consideration paid in advance for supplies that provide economic benefits in future periods.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Name Accounting Standards Codification<br> -Section 45<br> -Paragraph 28<br> -Subparagraph (a)<br> -SubTopic 10<br> -Topic 230<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147482740/230-10-45-28<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_IncreaseDecreaseInPrepaidSupplies</td>
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<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
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<td><strong> Balance Type:</strong></td>
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<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_InterestPaid">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Amount of cash paid for interest, including, but not limited to, capitalized interest and payment to settle zero-coupon bond attributable to accreted interest of debt discount and debt instrument with insignificant coupon interest rate in relation to effective interest rate of borrowing attributable to accreted interest of debt discount; classified as operating and investing activities.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Topic 230<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 2<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147482913/230-10-50-2<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_InterestPaid</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
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<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
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<td><strong> Balance Type:</strong></td>
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<tr>
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</div></td></tr>
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<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_InterestPaidNet">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Amount of cash paid for interest, excluding capitalized interest, classified as operating activity. Includes, but is not limited to, payment to settle zero-coupon bond for accreted interest of debt discount and debt instrument with insignificant coupon interest rate in relation to effective interest rate of borrowing attributable to accreted interest of debt discount.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 230<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 45<br> -Paragraph 17<br> -Subparagraph (d)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147482740/230-10-45-17<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 230<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 45<br> -Paragraph 25<br> -Subparagraph (e)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147482740/230-10-45-25<br><br>Reference 3: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 230<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 2<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147482913/230-10-50-2<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_InterestPaidNet</td>
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<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
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<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
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<tr>
<td><strong> Balance Type:</strong></td>
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<td><strong> Period Type:</strong></td>
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</div></td></tr>
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<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_NetCashProvidedByUsedInFinancingActivities">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Amount of cash inflow (outflow) from financing activities, including discontinued operations. Financing activity cash flows include obtaining resources from owners and providing them with a return on, and a return of, their investment; borrowing money and repaying amounts borrowed, or settling the obligation; and obtaining and paying for other resources obtained from creditors on long-term credit.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 230<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 45<br> -Paragraph 24<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147482740/230-10-45-24<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_NetCashProvidedByUsedInFinancingActivities</td>
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<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
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<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
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<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
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<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
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<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_NetCashProvidedByUsedInFinancingActivitiesAbstract">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
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<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
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<td><strong> Balance Type:</strong></td>
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<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Amount of cash inflow (outflow) from investing activities, including discontinued operations. Investing activity cash flows include making and collecting loans and acquiring and disposing of debt or equity instruments and property, plant, and equipment and other productive assets.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 230<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 45<br> -Paragraph 24<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147482740/230-10-45-24<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_NetCashProvidedByUsedInInvestingActivities</td>
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<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
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<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
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<tr>
<td><strong> Balance Type:</strong></td>
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<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
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<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
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<td>duration</td>
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<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_NetCashProvidedByUsedInOperatingActivities">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Amount of cash inflow (outflow) from operating activities, including discontinued operations. Operating activity cash flows include transactions, adjustments, and changes in value not defined as investing or financing activities.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Topic 230<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 45<br> -Paragraph 28<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147482740/230-10-45-28<br><br>Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Topic 230<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 45<br> -Paragraph 24<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147482740/230-10-45-24<br><br>Reference 3: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Topic 230<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 45<br> -Paragraph 25<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147482740/230-10-45-25<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_NetCashProvidedByUsedInOperatingActivities</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
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<td><strong> Balance Type:</strong></td>
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<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_NetCashProvidedByUsedInOperatingActivitiesAbstract</td>
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<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
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<td><strong> Data Type:</strong></td>
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<td><strong> Balance Type:</strong></td>
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</div></td></tr>
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<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_NetIncomeLoss">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The portion of profit or loss for the period, net of income taxes, which is attributable to the parent.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 235<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.4-08(g)(1)(ii))<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480678/235-10-S99-1<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 323<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 3<br> -Subparagraph (c)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147481687/323-10-50-3<br><br>Reference 3: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 825<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 28<br> -Subparagraph (f)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147482907/825-10-50-28<br><br>Reference 4: 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<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
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<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
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<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The cash outflow associated with the acquisition of long-lived, physical assets that are used in the normal conduct of business to produce goods and services and not intended for resale; includes cash outflows to pay for construction of self-constructed assets.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Topic 230<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 45<br> -Paragraph 13<br> -Subparagraph (c)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147482740/230-10-45-13<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
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<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The cash outflow for securities or other assets acquired, which qualify for treatment as an investing activity and are to be liquidated, if necessary, within the current operating cycle. Includes cash flows from securities classified as trading securities that were acquired for reasons other than sale in the short-term.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Topic 230<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 45<br> -Paragraph 13<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147482740/230-10-45-13<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
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<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
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<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The cash inflow associated with the amount received from entity's first offering of stock to the public.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Name Accounting Standards Codification<br> -Section 45<br> -Paragraph 14<br> -Subparagraph (a)<br> -SubTopic 10<br> -Topic 230<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147482740/230-10-45-14<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
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<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Proceeds from issuance of capital stock which provides for a specific dividend that is paid to the shareholders before any dividends to common stockholders and which takes precedence over common stockholders in the event of liquidation.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Name Accounting Standards Codification<br> -Section 45<br> -Paragraph 14<br> -Subparagraph (a)<br> -SubTopic 10<br> -Topic 230<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147482740/230-10-45-14<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
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<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Amount of cash inflow (outflow) from long-term debt by a related party. Related parties, include, but are not limited to, affiliates, owners or officers and their immediate families, and pension trusts.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
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<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The cash inflow from the sale of long-lived, physical assets that are used in the normal conduct of business to produce goods and services and not intended for resale.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Topic 230<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 45<br> -Paragraph 12<br> -Subparagraph (c)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147482740/230-10-45-12<br></p></div>
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<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The cash inflow from a borrowing having initial term of repayment within one year or the normal operating cycle, if longer.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Name Accounting Standards Codification<br> -Topic 230<br> -SubTopic 10<br> -Section 45<br> -Paragraph 14<br> -Subparagraph (b)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147482740/230-10-45-14<br></p></div>
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<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Amount of cash inflow from exercise of option under share-based payment arrangement.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Name Accounting Standards Codification<br> -Section 45<br> -Paragraph 14<br> -Subparagraph (a)<br> -SubTopic 10<br> -Topic 230<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147482740/230-10-45-14<br><br>Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 2A<br> -Subparagraph (a)<br> -SubTopic 10<br> -Topic 718<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480429/718-10-50-2A<br></p></div>
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<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Amount of expense (reversal of expense) for expected credit loss on accounts receivable.</p></div>
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<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The cash outflow for a borrowing having initial term of repayment within one year or the normal operating cycle, if longer.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Name Accounting Standards Codification<br> -Topic 230<br> -SubTopic 10<br> -Section 45<br> -Paragraph 15<br> -Subparagraph (b)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147482740/230-10-45-15<br></p></div>
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<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The fair value of stock issued in noncash financing activities.</p></div>
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<span style="display: none;">v3.24.1.u1</span><table class="report" border="0" cellspacing="2" id="idm140135282466064">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>Organization and Business Description<br></strong></div></th>
<th class="th" colspan="1">12 Months Ended</th>
</tr>
<tr><th class="th"><div>Sep. 30, 2023</div></th></tr>
<tr class="re">
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<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_OrganizationConsolidationAndPresentationOfFinancialStatementsDisclosureTextBlock', window );">ORGANIZATION AND BUSINESS DESCRIPTION</a></td>
<td class="text"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: left; background-color: transparent"><b>NOTE 1 &#8212;
ORGANIZATION AND BUSINESS DESCRIPTION</b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent"><b><i>&#160;</i></b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white">JIN MEDICAL INTERNATIONAL
LTD. (&#8220;Jin Med&#8221; or the &#8220;Company&#8221;) was established under the laws of the Cayman Islands on January 14, 2020 as
a holding company.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: left; background-color: white">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white">Jin Med owns&#160;100%
equity interest of Zhongjin International Limited (&#8220;Zhongjin HK&#8221;), an entity incorporated on February 25, 2020 in accordance
with the laws and regulations in Hong Kong.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: left; background-color: white">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white">Erhua Medical Technology
(Changzhou) Co., Ltd. (&#8220;Erhua Med&#8221;) was formed on September 24, 2020, as a Wholly Foreign-Owned Enterprise (&#8220;WFOE&#8221;)
in the People&#8217;s Republic of China (&#8220;PRC&#8221;). Zhongjin HK owns&#160;100% equity interest of Erhua Med.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white">Jin Med, Zhongjin HK
and Erhua Med are currently not engaging in any active business operations and merely acting as holding companies.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white">Changzhou Zhongjin Medical
Equipment Co., Ltd. (&#8220;Changzhou Zhongjin&#8221;) was incorporated on January 26, 2006 in accordance with PRC laws. Changzhou Zhongjin
has two wholly-owned subsidiaries, Zhongjin Medical Equipment Taizhou Co., Ltd. (&#8220;Taizhou Zhongjin&#8221;), incorporated on June
17, 2013, and Changzhou Zhongjin Jing&#8217;ao Trading Co., Ltd (&#8220;Zhongjin Jing&#8217;ao&#8221;), incorporated on December 18, 2014
in accordance with PRC laws. Changzhou Zhongjin, Taizhou Zhongjin and Zhongjin Jing&#8217;ao are collectively referred to as the &#8220;Zhongjin
Operating Companies&#8221; below.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white">Zhongjin Kangma Information
Technology Jiangsu Co., Ltd. (&#8220;Zhongjin Kangma&#8221;) was incorporated on August 21, 2023 in accordance with PRC laws. Changzhou
Zhongjin owns an equity interest of 80% of Zhongjin Kangma, and the remaining 20% equity interest is owned by one shareholder. Zhongjin
Kangma is currently not engaging in any active business operations.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white">Zhongjin Medical Equipment
Anhui Co., Ltd. (&#8220;Anhui Zhongjin&#8221;) was incorporated on October 7, 2023, as a WFOE in the PRC. Zhongjin HK owns&#160;100% equity
interest of Anhui Zhongjin. Anhui Zhongjin is currently not engaging in any active business operations.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white">The Company, through
its wholly-owned subsidiaries and entities controlled through contractual arrangements, is primarily engaged in the design, development,
manufacturing and sales of wheelchair and other living aids products to be used by people with disabilities or impaired mobility. The
Company&#8217;s products are sold to distributors in both China and in the overseas markets.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white"><b><i>&#160;</i></b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: left; background-color: white"><b><i>Reorganization</i></b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: left; background-color: white"><b><i>&#160;</i></b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white">A reorganization of the
legal structure of the Company (&#8220;Reorganization&#8221;) was completed on November 26, 2020. The Reorganization involved the incorporation
of Jin Med, Zhongjin HK and Erhua Med, and signing of certain contractual arrangements (collectively, the &#8220;VIE Agreements&#8221;)
between Zhongjin Technology, the shareholders of Changzhou Zhongjin and Changzhou Zhongjin. Consequently, the Company became the ultimate
holding company of Zhongjin HK, Erhua Med, and through the contractual arrangements, WFOE, or Erhua Med, became the primary beneficiary
of the Variable Interest Entity (&#8220;VIE&#8221;), Changzhou Zhongjin, and its subsidiaries. Pursuant to the VIE Agreements, Erhua Med
has gained effective control over Changzhou Zhongjin. Therefore, Changzhou Zhongjin should be treated as a VIE under the Statements of
Financial Accounting Standards Board (&#8220;FASB&#8221;) Accounting Standards Codification (&#8220;ASC&#8221;) 810 Consolidation. Since
Taizhou Zhongjin and Zhongjin Jing&#8217;ao are wholly-owned subsidiaries of Changzhou Zhongjin, they are further referenced as VIE&#8217;s
subsidiaries.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent"><span style="background-color: white">The
Company, together with its wholly owned subsidiaries, the VIE and the VIE&#8217;s subsidiaries, are effectively controlled by the same
shareholders before and after the Reorganization and therefore the Reorganization is considered as a recapitalization of entities under
common control. The consolidation of the Company, its subsidiaries, the VIE and the VIE&#8217;s subsidiaries has been accounted for at
historical cost.</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent"><span style="background-color: white">&#160;</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">The consolidated
financial statements of the Company include the following entities:</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">&#160;</p>

<table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font: 10pt Times New Roman, Times, Serif">
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<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent"><span style="text-decoration:underline">The VIE contractual
arrangements</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: -0.5pt; background-color: transparent">The
Company&#8217;s main operating entities, Changzhou Zhongjin and its subsidiaries Taizhou Zhongjin, Zhongjin Jing&#8217;ao and Zhongjin
Kangma (or the &#8220;Zhongjin Operating Companies&#8221; as referred above), are controlled through contractual arrangements in lieu
of direct equity ownership by the Company.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: -0.5pt; background-color: transparent">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: -0.5pt; background-color: transparent">A
VIE is an entity which has a total equity investment that is insufficient to finance its activities without additional subordinated financial
support, or whose equity investors lack the characteristics of a controlling financial interest, such as through voting rights, right
to receive the expected residual returns of the entity or obligation to absorb the expected losses of the entity. The variable interest
holder, if any, that has a controlling financial interest in a VIE is deemed to be the primary beneficiary of, and must consolidate, the
VIE, because it met the condition under the accounting principles generally accepted in the United States of America (&#8220;U.S. GAAP&#8221;)
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to have a controlling financial interest in and be the primary beneficiary of the Zhongjin Operating Companies because it has both of
the following characteristics:</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0in; background-color: transparent">&#160;</p>

<table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%">
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<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">&#160;</p>

<table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%">
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<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">Pursuant to these
contractual arrangements, the Zhongjin Operating Companies shall pay service fees equal to all of their net profits after tax payments
to Erhua Med. At the same time, Erhua Med has the right to receive substantially all of their economic benefits for accounting purposes.
Such contractual arrangements are designed so that the operations of the Zhongjin Operating Companies are solely for the benefit of Erhua
Med and ultimately, the Company, and therefore the Company must consolidate the Zhongjin Operating Companies under U.S. GAAP.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: -0.5pt; background-color: transparent">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent"><span style="text-decoration:underline">Risks associated
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<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">The Company believes
that the contractual arrangements with the VIE and the shareholders of the VIE are in compliance with PRC laws and regulations and are
legally enforceable. However, uncertainties in the PRC legal system could limit the Company&#8217;s ability to enforce the contractual
arrangements. If the legal structure and contractual arrangements were found to be in violation of PRC laws and regulations, the PRC government
could:</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">&#160;</p>

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<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: left; background-color: transparent">&#160;</p>

<table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%">
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<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: left; background-color: transparent">&#160;</p>

<table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%">
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<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: left; background-color: transparent">&#160;</p>

<table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%">
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<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: left; background-color: transparent">&#160;</p>

<table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%">
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<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.75in; text-align: justify; background-color: transparent">&#160;</p>

<table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%">
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<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: left; background-color: transparent">&#160;</p>

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ability to conduct its businesses may be negatively affected if the PRC government were to carry out of any of the aforementioned actions.
In such case, the Company may not be able to consolidate the VIE and the VIE&#8217;s subsidiaries in its consolidated financial statements
as it may lose the ability to exert effective control over the VIE and its shareholders and it may lose the ability to receive economic
benefits from the VIE and the VIE&#8217;s subsidiaries for accounting purposes under U.S. GAAP. The Company, however, does not believe
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HK and Erhua Med are essentially holding companies and do not have active operations as of September 30, 2023 and 2022. As a result, total
assets and liabilities presented on the consolidated balance sheets and revenue, expenses, and net income presented on the consolidated
statement of comprehensive income as well as the cash flows from operating, investing and financing activities presented on the consolidated
statement of cash flows are substantially the financial position, operation results and cash flows of the VIE and the VIE&#8217;s subsidiaries.
The Company has not provided any financial support to the VIE and the VIE&#8217;s subsidiaries during the years ended September 30, 2023,
2022 and 2021. Additionally, pursuant to the VIE Agreements, Erhua Med has the right to receive service fees equal to the VIE&#8217;s
net profits after tax payments. None of these fees were paid to Erhua Med as of September 30, 2023. Accordingly, as of September 30, 2023
and 2022, Erhua Med had $7,713,618 and $4,501,169 consulting fee receivables due from the VIE and the VIE&#8217;s subsidiaries, respectively.
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<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent"><b>&#160;</b></p>

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statement amounts and balances of the VIE and VIE&#8217;s subsidiaries were included in the accompanying consolidated financial statements
after elimination of intercompany transactions and balances:</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">&#160;</p>

<table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font: 10pt Times New Roman, Times, Serif">
  <tr style="vertical-align: bottom">
    <td style="white-space: nowrap; font-weight: normal; text-align: left">&#160;</td><td style="white-space: nowrap; font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
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    <td style="width: 1%; font-weight: normal; text-align: left">$</td><td style="width: 9%; font-weight: normal; text-align: right">24,391,558</td><td style="width: 1%; font-weight: normal; text-align: left">&#160;</td><td style="width: 1%; font-weight: normal">&#160;</td>
    <td style="width: 1%; font-weight: normal; text-align: left">$</td><td style="width: 9%; font-weight: normal; text-align: right">18,903,147</td><td style="width: 1%; font-weight: normal; text-align: left">&#160;</td></tr>
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    <td style="font-weight: normal; text-align: left">Current liabilities</td><td style="font-weight: normal">&#160;</td>
    <td style="font-weight: normal; text-align: left">$</td><td style="font-weight: normal; text-align: right">8,763,714</td><td style="font-weight: normal; text-align: left">&#160;</td><td style="font-weight: normal">&#160;</td>
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  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font-weight: normal; text-align: left; padding-bottom: 1.5pt">Non-current liabilities</td><td style="font-weight: normal; padding-bottom: 1.5pt">&#160;</td>
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<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: left; background-color: transparent"><b>&#160;</b></p>

<table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font: 10pt Times New Roman, Times, Serif">
  <tr style="vertical-align: bottom">
    <td style="font-weight: normal; text-align: left">&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
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    30,</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td></tr>
  <tr style="vertical-align: bottom">
    <td style="font-weight: normal; text-align: left">&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid">2023</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid">2022</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
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<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: left; background-color: transparent"><b>&#160;</b></p>

<table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font: 10pt Times New Roman, Times, Serif">
  <tr style="vertical-align: bottom">
    <td style="font-weight: normal; text-align: left">&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
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  <tr style="vertical-align: bottom">
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<span style="display: none;">v3.24.1.u1</span><table class="report" border="0" cellspacing="2" id="idm140135282455456">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>Summary of Significant Accounting Policies<br></strong></div></th>
<th class="th" colspan="1">12 Months Ended</th>
</tr>
<tr><th class="th"><div>Sep. 30, 2023</div></th></tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_AccountingPoliciesAbstract', window );"><strong>Summary of Significant Accounting Policies [Abstract]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_SignificantAccountingPoliciesTextBlock', window );">SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES</a></td>
<td class="text"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent"><b>NOTE 2 &#8212;
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES</b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: left; background-color: transparent">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent"><b><i>Basis of
consolidation</i></b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: left; background-color: transparent"><b><i>&#160;</i></b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">The accompanying
consolidated financial statements have been prepared in accordance with U.S. GAAP and pursuant to the rules and regulations of the Securities
and Exchange Commission (&#8220;SEC&#8221;). The accompanying consolidated financial statements include the financial statements of the
Company, its wholly owned subsidiaries, the VIE, and the VIE&#8217;s subsidiaries. All inter-company balances and transactions are eliminated
upon consolidation.</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">&#160;</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent"><span style="background-color: white"><b><i>Uses
of estimates</i></b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: left; background-color: white"><b><i>&#160;</i></b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent"><span style="background-color: white">In
preparing the consolidated financial statements in conformity with U.S. GAAP, management makes estimates and assumptions that affect the
reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the financial statements
and the reported amounts of revenues and expenses during the reporting period. These estimates are based on information as of the date
of the consolidated financial statements. Significant estimates required to be made by management include, but are not limited to, the
valuation of accounts receivable and inventories, useful lives of property, plant and equipment and land use right, the recoverability
of long-lived assets, and realization of deferred tax assets. Actual results could differ from those estimates.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent"><span style="background-color: white"><b><i>Cash</i></b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: left; background-color: white">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent"><span style="background-color: white">Cash
includes currency on hand and deposits held by banks that can be added or withdrawn without limitation. The Company maintains most of
its bank accounts in the PRC. Cash balances in bank accounts in PRC are not insured by the Federal Deposit Insurance Corporation or other
programs. As of September 30, 2023 and 2022, the Company does not have any cash equivalents.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">&#160;&#160;&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent"><span style="background-color: white"><b><i>Short-term
investments</i></b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent"><span style="background-color: white">The
Company&#8217;s short-term investments consist of wealth management financial products purchased from PRC banks or financial institution
with maturities within one year. The banks or financial institution invest the Company&#8217;s funds in certain financial instruments
including money market funds, bonds or mutual funds, with rates of return on these investments ranging from 3.4% to 7.0% per annum. The
carrying values of the Company&#8217;s short-term investments approximate fair value due to their short-term maturities. The interest
earned is recognized in the consolidated statements of comprehensive income over the contractual term of these investments.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent"><span style="background-color: white">The
Company had short-term investments of $9,768,835 and $2,276,158 as of September 30, 2023 and 2022, respectively. The Company recorded
interest income of $117,213, $107,510 </span>and $63,736 <span style="background-color: white">for the years ended September 30, 2023,
2022 and 2021, respectively.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent"><span style="background-color: white"><b><i>Accounts
receivable, net</i></b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent"><span style="background-color: white">Accounts
receivable are presented net of allowance for doubtful accounts.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent"><span style="background-color: white">The
Company determines the adequacy of reserves for doubtful accounts based on individual account analysis, historical collection
trend and future uncertainties. The Company establishes a provision for doubtful
receivables when there is objective evidence that the Company may not be able to collect amounts due. The allowance is based on
management&#8217;s best estimate of specific losses on individual exposures, as well as a provision on historical trends of
collections. Actual amounts received may differ from management&#8217;s estimate of credit worthiness and the economic environment.
Delinquent account balances are written-off against the allowance for doubtful accounts after management has determined that the
likelihood of collection is not probable. As of September 30, 2023 and 2022, allowance for doubtful accounts amounted to $125,448
and $114,486 respectively.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent"><b><i>Inventories</i></b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent"><span style="background-color: white">Inventories
are stated at lower of cost or net realizable value using the weighted average method. Costs include the cost of raw materials,
freight, direct labor and related production overhead. Net realizable value is the estimated selling price in the normal course of
business less any costs to complete and sell products. Write-down is recorded when future estimated net realizable value is less
than cost, which is recorded in cost of revenue in the consolidated statements of comprehensive income. The Company periodically
evaluates inventories against their net realizable value, and reduces the carrying value of those inventories that are obsolete or
in excess of the forecasted usage to their estimated net realizable value based on various factors including aging and future demand
of each type of inventories. The reversal of inventory written down is prohibited under the U.S. GAAP.</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent"><span style="background-color: white">&#160;</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: left; background-color: transparent"><b><i>Fair value of
financial instruments</i></b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: left; background-color: transparent"><b>&#160;</b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">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:</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">&#160;</p>

<table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%">
  <tr style="vertical-align: top; background-color: Transparent">
    <td style="text-align: left; font-weight: normal; width: 0.25in">&#160;</td>
    <td style="text-align: left; font-weight: normal; width: 0.25in"><span style="font-size: 10pt">&#9679; </span></td>
    <td style="text-align: justify; font-weight: normal"><span style="font-size: 10pt">Level 1&#8201;&#8212;&#8201;inputs to the valuation methodology are quoted prices (unadjusted) for identical assets or liabilities in active markets. </span></td></tr>
  </table>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">&#160;</p>

<table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%">
  <tr style="vertical-align: top; background-color: Transparent">
    <td style="text-align: left; font-weight: normal; width: 0.25in">&#160;</td>
    <td style="text-align: left; font-weight: normal; width: 0.25in"><span style="font-size: 10pt">&#9679; </span></td>
    <td style="text-align: justify; font-weight: normal"><span style="font-size: 10pt">Level 2&#8201;&#8212;&#8201;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. </span></td></tr>
  </table>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">&#160;</p>

<table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%">
  <tr style="vertical-align: top; background-color: Transparent">
    <td style="text-align: left; font-weight: normal; width: 0.25in">&#160;</td>
    <td style="text-align: left; font-weight: normal; width: 0.25in"><span style="font-size: 10pt">&#9679; </span></td>
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  </table>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">Unless otherwise
disclosed, the fair value of the Company&#8217;s financial instruments, including cash, short-term investments, accounts receivable, due
from related parties, short-term bank loan, accounts payable, due to related parties, accrued liabilities and other payable, and taxes
payable, approximate the fair value of the respective assets and liabilities as of September 30, 2023 and 2022 based upon the short-term
nature of the assets and liabilities.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: left; background-color: transparent"><b><i>Property, plant
and equipment, net</i></b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: left; background-color: transparent"><b><i>&#160;</i></b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">Property, plant
and equipment are stated at cost less accumulated depreciation and amortization. Depreciation and amortization of property and equipment
is provided using the straight-line method over their expected useful lives, as follows:</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">&#160;</p>

<table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font: 10pt Times New Roman, Times, Serif">
  <tr style="vertical-align: bottom; background-color: White">
    <td style="font-weight: normal; text-align: left; padding-bottom: 1.5pt">&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">Useful life</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="width: 70%; font-weight: normal; text-align: justify">Property and buildings</td><td style="width: 1%; font-weight: normal">&#160;</td>
    <td style="width: 29%; font-weight: normal; text-align: center">20&#8211;25 years</td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td style="font-weight: normal; text-align: justify">Leasehold improvement</td><td style="font-weight: normal">&#160;</td>
    <td style="font-weight: normal; text-align: center">Lesser of useful life and lease term</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font-weight: normal; text-align: justify">Machinery and equipment</td><td style="font-weight: normal">&#160;</td>
    <td style="font-weight: normal; text-align: center">5&#8211;10 years</td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td style="font-weight: normal; text-align: justify">Automobiles</td><td style="font-weight: normal">&#160;</td>
    <td style="font-weight: normal; text-align: center">3&#8211;5 years</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font-weight: normal; text-align: justify">Office and electric equipment</td><td style="font-weight: normal">&#160;</td>
    <td style="font-weight: normal; text-align: center">3&#8211;5 years</td></tr>
  </table>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">Expenditures for
maintenance and repairs, which do not materially extend the useful lives of the assets, are charged to expense as incurred. Expenditures
for major renewals and betterments which substantially extend the useful life of assets are capitalized. The cost and related accumulated
depreciation of assets retired or sold are removed from the respective accounts, and any gain or loss is recognized in the consolidated
statements of comprehensive income.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: left; background-color: transparent"><b><i>Leases</i></b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">Effective October
1, 2022, the Company adopted ASC 842, Leases. The adoption of this standard did not have a material impact on the Company&#8217;s consolidated
financial statements. Therefore, no adjustments to opening retained earnings were necessary. The Company leases administrative office
and dome, which is classified as operating leases in accordance with Topic 842. Under Topic 842, lessees are required to recognize the
following for all leases (with the exception of short-term leases, usually with an initial term of 12 months or less) on the commencement
date: (i) lease liability, which is a lessee&#8217;s obligation to make lease payments arising from a lease, measured on a discounted
basis; and (ii) right-of-use (&#8220;ROU&#8221;) asset, which is an asset that represents the lessee&#8217;s right to use, or control
the use of, a specified asset for the lease term.</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">&#160;</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">At the commencement
date, the Company recognizes the lease liability at the present value of the lease payments not yet paid, discounted using the interest
rate implicit in the lease or, if that rate cannot be readily determined, the Company&#8217;s incremental borrowing rate for the same
term as the underlying lease. The ROU asset is recognized initially at cost, which primarily comprises the initial amount of the lease
liability, plus any initial direct costs incurred, consisting mainly of brokerage commissions, less any lease incentives received. All
ROU assets are reviewed for impairment annually. The Company also established a capitalization threshold of $10,000 for lease to be recognized
as ROU and lease liability. As the amount of the Company&#8217;s ROU and lease liability are both below the threshold, no ROU nor lease
liability is recorded on the Company&#8217;s consolidated balance sheets as of September 30, 2023.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: left; background-color: transparent"><b><i>&#160;</i></b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: left; background-color: transparent"><b><i>Land use rights,
net</i></b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: left; background-color: transparent">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">Under the PRC law,
all land in the PRC is owned by the government and cannot be sold to an individual or company. The government grants individuals and companies
the right to use parcels of land for specified periods of time. Land use rights are stated at cost less accumulated amortization. Land
use rights are amortized using the straight-line method with the following estimated useful lives:</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">&#160;</p>

<table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font: 10pt Times New Roman, Times, Serif">
  <tr style="vertical-align: bottom; background-color: White">
    <td style="font-weight: normal; text-align: left; padding-bottom: 1.5pt">&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">Useful life</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="width: 90%; font-weight: normal; text-align: justify">Land use rights</td><td style="width: 1%; font-weight: normal">&#160;</td>
    <td style="width: 9%; font-weight: normal; text-align: center">46 years</td></tr>
  </table>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: left; background-color: transparent"><b><i>&#160;</i></b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: left; background-color: transparent"><b><i>Impairment of
long-lived assets</i></b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: left; background-color: transparent"><b>&#160;</b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">Long-lived assets
with finite lives, primarily property, plant and equipment and land use right are reviewed for impairment whenever events or changes in
circumstances indicate that the carrying amount of an asset may not be recoverable. If the estimated cash flows from the use of the asset
and its eventual disposition are below the asset&#8217;s carrying value, then the asset is deemed to be impaired and written down to its
fair value. There were no impairments of these assets as of September 30, 2023 and 2022.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: left; background-color: transparent"><b><i>&#160;</i></b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent"><b><i>Revenue recognition</i></b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">The Company generates
its revenues primarily through sales of its products and recognizes revenue in accordance with ASC 606. ASC 606 establishes principles
for reporting information about the nature, amount, timing and uncertainty of revenue and cash flows arising from the entity&#8217;s contracts
to provide goods or services to customers. The core principle requires an entity to recognize revenue to depict the transfer of goods
or services to customers in an amount that reflects the consideration that it expects to be entitled to receive in exchange for those
goods or services recognized as performance obligations are satisfied.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent"><b><i>&#160;</i></b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">ASC 606 requires
the use of a new five-step model to recognize revenue from customer contracts. The five-step model requires that the Company (i) identify
the contract with the customer, (ii) identify the performance obligations in the contract, (iii) determine the transaction price, including
variable consideration to the extent that it is probable that a significant future reversal will not occur, (iv) allocate the transaction
price to the respective performance obligations in the contract, and (v) recognize revenue when (or as) the Company satisfies the performance
obligation. The application of the five-step model to the revenue streams compared to the prior guidance did not result in significant
changes in the way the Company records its revenue.</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">&#160;</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">In accordance to
ASC 606, the Company recognizes revenue when it transfers goods to customers in an amount that reflects the consideration to which the
Company expects to be entitled in such exchange. The Company accounts for the revenue generated from sales of its products on a gross
basis as the Company is acting as a principal in these transactions, is subject to inventory risk, has latitude in establishing prices,
and is responsible for fulfilling the promise to provide customers the specified goods. All of the Company&#8217;s contracts have one
single performance obligation as the promise is to transfer the individual goods to customers, and there is no other separately identifiable
promises in the contracts. The Company&#8217;s revenue streams are recognized at a point in time when the control of goods is transferred
to customer, which generally occurs at delivery. The Company&#8217;s products are sold with no right of return and the Company does not
provide other credits or sales incentive to customers. Revenue is reported net of all value added taxes (&#8220;VAT&#8221;).</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: left; background-color: transparent">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">The Company generally
offers 10 years warranty for the frame of its wheelchairs, and one year warranty for other parts of wheelchairs, except for &#8220;wear
items&#8221;, i.e. those parts that wear out, such as tires or brake pads, which are covered under a warranty for six months. Historically,
warranty costs incurred was immaterial, and the warranty costs for the years ended September 30, 2023, 2022 and 2021 were all $<span style="-sec-ix-hidden: hidden-fact-77"><span style="-sec-ix-hidden: hidden-fact-78"><span style="-sec-ix-hidden: hidden-fact-79">nil</span></span></span>.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: left; background-color: transparent">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: left; background-color: transparent"><i>Contract Assets
and Liabilities</i></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">Payment terms are
established on the Company&#8217;s pre-established credit requirements based upon an evaluation of customers&#8217; credit quality. The
Company did not have contract assets as of September 30, 2023 and 2022. Contract liabilities are recognized for contracts where payment
has been received in advance of delivery of the products. The contract liability balance can vary significantly depending on the timing
when cash is received and when shipment or delivery occurs. As of September 30, 2023 and 2022, other than deferred revenue, the Company
had no other contract liabilities or deferred contract costs recorded on its consolidated balance sheets, and the Company had no material
incremental costs for obtaining a contract. Costs of fulfilling customers&#8217; purchase orders, such as shipping, handling and delivery,
which occur prior to the transfer of control, are recognized in selling, general and administrative expense when incurred.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent"><i>Disaggregation
of Revenues</i></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">The Company disaggregates
its revenue from contracts by product types and geographic areas, as the Company believes it best depicts how the nature, amount, timing
and uncertainty of the revenue and cash flows are affected by economic factors. The Company&#8217;s disaggregation of revenues for the
years ended September 30, 2023, 2022 and 2021 are as the following:</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent"><span style="text-decoration:underline">Geographic information</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">The summary of
the Company&#8217;s total revenues by geographic market for the years ended September 30, 2023, 2022 and 2021 was as follows:</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">&#160;</p>

<table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font: 10pt Times New Roman, Times, Serif">
  <tr style="vertical-align: bottom">
    <td style="font-weight: normal; text-align: center">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
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the Years Ended September 30,</b></p></td><td style="padding-bottom: 1.5pt">&#160;</td></tr>
  <tr style="vertical-align: bottom">
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  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
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categories</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: left; background-color: transparent">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">The summary of
the Company&#8217;s total revenues by product categories for the years ended September 30, 2023, 2022 and 2021 was as follows:</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">&#160;</p>

<table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font: 10pt Times New Roman, Times, Serif">
  <tr style="vertical-align: bottom">
    <td style="font-weight: normal; text-align: center">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
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the Years Ended September 30,</b></p></td><td style="padding-bottom: 1.5pt">&#160;</td></tr>
  <tr style="vertical-align: bottom">
    <td style="font-weight: normal; text-align: left">&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
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  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
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  <tr style="vertical-align: bottom; background-color: White">
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  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
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<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent"><b><i>Research
and development expenses</i></b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent"><b>&#160;</b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">In connection with
the design and development of wheelchair and other living aids products, the Company expense all internal research costs as incurred,
which primarily comprise employee costs, internal and external costs related to execution of studies, manufacturing costs, facility costs
of the research center, and amortization of land use right, depreciation for property, plant and equipment used in the research and development
activities. For the years ended September 30, 2023, 2022 and 2021, research and development expenses were $1,542,894, $1,892,532 and $1,566,860,
respectively.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent"><b><i>Income taxes</i></b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: left; background-color: transparent"><b><i>&#160;</i></b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">The Company accounts
for current income taxes in accordance with the laws of the relevant tax authorities. Deferred income taxes are recognized when temporary
differences exist between the tax bases of assets and liabilities and their reported amounts in the consolidated financial statements.
Deferred tax assets and liabilities are measured using enacted tax rates expected to apply to taxable income in the years in which those
temporary differences are expected to be recovered or settled. The effect on deferred tax assets and liabilities of a change in tax rates
is recognized in income in the period including the enactment date. Valuation allowances are established, when necessary, to reduce deferred
tax assets to the amount expected to be realized.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">An uncertain tax
position is recognized as a benefit only if it is &#8220;more likely than not&#8221; that the tax position would be sustained in a tax
examination. The amount recognized is the largest amount of tax benefit that is greater than 50% likely of being realized on examination.
For tax positions not meeting the &#8220;more likely than not&#8221; test, no tax benefit is recorded. Penalties and interest incurred
related to underpayment of income tax are classified as income tax expense in the period incurred. No significant penalties or interest
relating to income taxes have been incurred during the years ended September 30, 2023, 2022 and 2021. The Company does not believe there
was any uncertain tax provision at September 30, 2023 and 2022.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">The Company&#8217;s
subsidiary, VIE and VIE&#8217;s subsidiaries in China are subject to the income tax laws of the PRC. No income was generated outside the
PRC for the years ended September 30, 2023, 2022 and 2021. As of September 30, 2023, all of the Company&#8217;s tax returns of its PRC
Subsidiaries remain open for statutory examination by PRC tax authorities.</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">&#160;</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent"><b><i>Value added
tax (&#8220;VAT&#8221;)</i></b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 23.1pt; text-align: left; text-indent: 0.25in; background-color: transparent">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">Sales revenue is
reported net of VAT. The VAT is based on gross sales price and VAT rates range up to 13% in the years ended September 30, 2023, 2022 and
2021, depending on the type of products sold. The VAT may be offset by VAT paid by the Company on purchased raw materials and other materials
included in the cost of producing or acquiring its finished products. The Company recorded a VAT payable or receivable net of payments
in the accompanying consolidated financial statements. For domestic sales of wheelchairs, VAT is exempted. Further, when exporting goods,
the exporter is entitled to some or all of the refunds of the VAT paid or assessed when the Company completes all the required tax filing
procedures. All of the VAT returns filed for the Company have been and remain subject to examination by the tax authorities for five years
from the date of filing. VAT tax refunds associated with export sales amounted to $1,083,136, $1,061,843 and $1,146,137 for the years
ended September 30, 2023, 2022 and 2021, respectively.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: left; background-color: transparent">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent"><b><i>Warrant accounting</i></b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">The Company accounts
for warrants as either equity-classified or liability-classified instruments based on an assessment of the warrant&#8217;s specific terms
and applicable authoritative guidance in ASC 480<i>, &#8220;Distinguishing Liabilities from Equity&#8221;</i>&#160;(&#8220;ASC 480&#8221;)
and ASC Topic 815, &#8220;<i>Derivatives and Hedging&#8221;</i>&#160;(&#8220;ASC 815&#8221;). The assessment considers whether the warrants
are freestanding financial instruments pursuant to ASC 480, meet the definition of a liability pursuant to ASC 480, and whether the warrants
meet all of the requirements for equity classification under ASC 815, including whether the warrants are indexed to the Company&#8217;s
own ordinary shares and whether the warrant holders could potentially require &#8220;net cash settlement&#8221; in a circumstance outside
of the Company&#8217;s control, among other conditions for equity classification. This assessment, which requires the use of professional
judgment, is conducted at the time of warrant issuance and as of each subsequent interim period end date while the warrants are outstanding.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">&#160;&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">For issued or modified
warrants that meet all of the criteria for equity classification, the warrants are required to be recorded as a component of equity at
the time of issuance. For issued or modified warrants that do not meet all the criteria for equity classification, the warrants are required
to be recorded as liabilities at their initial fair value on the date of issuance, and each balance sheet date thereafter. Changes in
the estimated fair value of the warrants are recognized as a non-cash gain or loss on the statements of comprehensive income.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">As the warrants
issued upon the initial public offering meet the criteria for equity classification under ASC 815, therefore, the warrants are classified
as equity.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: left; background-color: transparent">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent"><b><i>Earnings
per share</i></b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">The Company computes
earnings per share (&#8220;EPS&#8221;) in accordance with ASC 260, &#8220;Earnings per Share&#8221; (&#8220;ASC 260&#8221;). ASC 260 requires
companies with complex capital structures to present basic and diluted EPS. Basic EPS is measured as net income divided by the weighted
average common shares outstanding for the period. Diluted presents the dilutive effect on a per share basis of potential common shares
(e.g., convertible securities, options and warrants), using the treasury stock method, as if they had been converted at the beginning
of the periods presented, or issuance date, if later. In computing diluted EPS, the treasury stock method assumes that outstanding potential
common shares are exercised and the proceeds are used to purchase common share at the average market price during the period. Potential
common shares may have a dilutive effect under the treasury stock method only when the average market price of the common share during
the period exceeds the exercise price of the potential common shares. Potential common shares that have an anti-dilutive effect (i.e.,
those that increase income per share or decrease loss per share) are excluded from the calculation of diluted EPS. As of September 30,
2023 and 2022, there were no dilutive shares.</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">&#160;</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent"><b><i>Risks and
uncertainties</i></b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">The main operation
of the Company is located in the PRC. Accordingly, the Company&#8217;s business, financial condition, and results of operations may be
influenced by political, economic, and legal environments in the PRC, as well as by the general state of the PRC economy. The Company&#8217;s
results may be adversely affected by changes in the political, regulatory and social conditions in the PRC. Although the Company has not
experienced losses from these situations and believes that it is in compliance with existing laws and regulations including its organization
and structure disclosed in Note 1, this may not be indicative of future results.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">The Company&#8217;s
business, financial condition and results of operations may also be negatively impacted by risks related to natural disasters, extreme
weather conditions, health epidemics and other catastrophic incidents, which could significantly disrupt the Company&#8217;s operations.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: left; background-color: transparent">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">In December 2019,
a novel strain of coronavirus (COVID-19) was first reported in Wuhan, China and then spread globally. On March 11, 2020, the World Health
Organization categorized COVID-19 as a global pandemic.&#160;Due to a resurgence of the COVID-19 pandemic in March&#160;2022 (&#8220;2022
Outbreak&#8221;) in China, there have been delays in the purchase of raw material supplies and delivery of products to domestic customers
in China on a timely basis as a consequence of travel restrictions. Shipments and customer clearance for overseas sales were also delayed
due to the stricter border control protocols. Although the situation has eased since mid-May&#160;2022, the number of orders placed by
the customers were affected as the business of those customers were negatively impacted by the 2022 Outbreak. Therefore, the 2022 Outbreak
negatively affected the Company&#8217;s business operations and financial results for the year ended September 30, 2022. In early December
2022, China announced a nationwide loosening of its zero-covid policy, and most of the travel restrictions and quarantine requirements
were lifted since December 2022. Although there were significant surges of COVID-19 cases in many cities in China after the lifting of
these restrictions, the spread of the COVID-19 was slowed down and it was successfully under control since January 2023, and the Company&#8217;s
business operations have been recovered to the level prior to the COVID-19 pandemic. Our revenue (excluding the impact of foreign currency
translation) increased by 11.2% in terms of RMB. However, the increase was partially offset by the depreciation of the RMB against U.S.
dollars of 7.1%, which caused an increase in revenue and net income by 3.3% and 6.3% in terms of USD, respectively, during the year ended
September 30, 2023 as compared to the same period last year. Due to the dynamic nature of the circumstances and the uncertainty around
the potential resurgence of COVID-19 cases in China, the continual spread of the virus globally especially in Japan, the Company&#8217;s
major international market, and the instability of local and global government policies and restrictions, the COVID-19 impact over the
Company&#8217;s business in the future cannot be reasonably estimated at this time. If COVID-19 cases resurge in the area the Company
conducted its business and local governments implemented new restrictions in the effort to contain the spread or certain other foreign
governments such as Japan imposed new import restrictions, it is expected the Company&#8217;s business will be negatively impacted.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">Additionally, since
February, 2022, the global markets are experiencing volatility and disruption following the escalation of geopolitical tensions and the
start of the military conflict between Russia and Ukraine. The Company&#8217;s operation has not been impacted by the ongoing military
conflict, however, due to the significant uncertainties around the further development of the conflict, the potential additional sanctions
and other volatilities that could be brought to the global market, it is impossible to predict the extent to which the Company&#8217;s
operation and business may be impacted.&#160;</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">&#160;</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent"><b><i>Foreign currency
translation</i></b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: left; background-color: transparent"><b><i>&#160;</i></b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">The functional
currency for Jin Med is U.S Dollar (&#8220;US$&#8221;). Zhongjin HK uses Hong Kong dollar as its functional currency. However, Jin Med
and Zhongjin HK currently only serve as holding companies and do not have active operation as of the date of this report. The Company&#8217;s
functional currency for its PRC subsidiaries is the Chinese Yuan (&#8220;RMB&#8221;). The Company&#8217;s consolidated financial statements
have been translated into the reporting currency of U.S. Dollars (&#8220;US$&#8221;). Assets and liabilities of the Company are translated
at the exchange rate at each reporting period end date. Equity is translated at historical rates. Income and expense accounts are translated
at the average rate of exchange during the reporting period. The resulting translation adjustments are reported under other comprehensive
income. Gains and losses resulting from foreign currency transactions are reflected in the results of operations.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">The RMB is not
freely convertible into foreign currency and all foreign exchange transactions must take place through authorized institutions. No representation
is made that the RMB amounts could have been, or could be, converted into US$ at the rates used in translation.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: left; background-color: transparent">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">The following table
outlines the currency exchange rates that were used in creating the consolidated financial statements in this report:</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">&#160;</p>

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<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">C<b><i>omprehensive
income</i></b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: left; background-color: transparent">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">Comprehensive income
consists of two components, net income and other comprehensive income (loss). The foreign currency translation gain or loss resulting
from translation of the financial statements expressed in RMB to US$ is reported in other comprehensive income (loss) in the consolidated
statements of comprehensive income.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center; background-color: transparent">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: left; background-color: transparent"><b><i>Statement of
cash flows</i></b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: left; background-color: transparent">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">In accordance with
ASC 230, &#8220;Statement of Cash Flows&#8221;, cash flows from the Company&#8217;s operations are formulated based upon the local currencies.
As a result, amounts related to assets and liabilities reported on the statements of cash flows will not necessarily agree with changes
in the corresponding balances on the balance sheets.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: left; background-color: transparent">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: left; background-color: transparent"><b><i>Deferred initial
public offering (&#8216;IPO&#8217;) costs</i></b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: left; background-color: transparent"><b><i>&#160;</i></b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">The Company complies
with the requirement of the ASC 340-10-S99-1 and SEC Staff Accounting Bulletin (&#8220;SAB&#8221;) Topic 5A &#8212; &#8220;Expenses of
Offering&#8221;. Deferred offering costs consist of underwriting, legal, accounting and other expenses incurred through the balance sheet
date that are directly related to the intended IPO. Deferred offering costs was charged to shareholders&#8217; equity upon the completion
of the IPO. As of September 30, 2023 and 2022, deferred IPO costs were $<span style="-sec-ix-hidden: hidden-fact-80">nil</span> and $701,396, respectively.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent"><b><i>&#160;</i></b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent"><b><i>Employee
benefit expenses</i></b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">The Company&#8217;s
subsidiary, VIE and VIE&#8217;s subsidiaries in the PRC participate in a government-mandated employer social insurance plan pursuant to
which certain social security benefits, work-related injury benefits, maternity leave insurance, medical insurance, unemployment benefit
and housing fund are provided to eligible full-time employees. The relevant labor regulations require the Company&#8217;s subsidiaries
in the PRC to pay the local labor and social welfare authorities monthly contributions based on the applicable benchmarks and rates stipulated
by the local government. The contributions to the plan are expensed as incurred. Employee social security and welfare benefits included
as expenses in the consolidated statements of comprehensive income amounted to $449,954, $626,534 and $451,465 for the years ended September
30, 2023, 2022 and 2021, respectively.</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">&#160;</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent"><b><i>Recent accounting
pronouncements</i></b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">The Company considers
the applicability and impact of all accounting standards updates (&#8220;ASUs&#8221;). Management periodically reviews new accounting
standards that are issued.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">In June 2016, the
FASB issued ASU 2016-13, Financial Instruments-Credit Losses (Topic 326), which requires entities to measure all expected credit losses
for financial assets held at the reporting date based on historical experience, current conditions, and reasonable and supportable forecasts.
This replaces the existing incurred loss model and is applicable to the measurement of credit losses on financial assets measured at amortized
cost. ASU 2016-13 was subsequently amended by Accounting Standards Update 2018-19,&#160;<i>Codification Improvements to Topic 326, Financial
Instruments&#8212;Credit Losses,&#160;</i>Accounting Standards Update 2019-04&#160;<i>Codification Improvements to Topic 326, Financial
Instruments&#8212;Credit Losses, Topic 815, Derivatives and Hedging, and Topic 825, Financial Instruments</i>, and Accounting Standards
Update 2019-05,&#160;<i>Targeted Transition Relief.</i>&#160;For public entities, ASU 2016-13 and its amendments are effective for fiscal
years, and interim periods within those fiscal years, beginning after December 15, 2019. For all other entities, this guidance and its
amendments will be effective for fiscal years beginning after December 15, 2022, including interim periods within those fiscal years.
Early application will be permitted for all entities for fiscal years, and interim periods within those fiscal years, beginning after
December 15, 2018. In November 2019, the FASB issued ASU 2019-10, &#8220;Financial Instruments&#8212;Credit Losses (Topic 326), Derivatives
and Hedging (Topic 815), and Leases (Topic 842)&#8221; (&#8220;ASU 2019-10&#8221;). ASU 2019-10 (i) provides a framework to stagger effective
dates for future major accounting standards and (ii) amends the effective dates for certain major new accounting standards to give implementation
relief to certain types of entities. Specifically, ASU 2019-10 changes some effective dates for certain new standards on the following
topics in the FASB Accounting Standards Codification (ASC): (a) Derivatives and Hedging (ASC 815) &#8211; now effective for fiscal years
beginning after December 15, 2020 and interim periods within fiscal years beginning after December 15, 2021; (b) Leases (ASC 842) - now
effective for fiscal years beginning after December 15, 2020 and interim periods within fiscal years beginning after December 15, 2021;
(c) Financial Instruments &#8212; Credit Losses (ASC 326) - now effective for fiscal years beginning after December 15, 2022, including
interim periods within those fiscal years; and (d) Intangibles &#8212; Goodwill and Other (ASC 350) - now effective for fiscal years beginning
after December 15, 2022, including interim periods within those fiscal years. The Company adopted this guidance effective October 1, 2023
and is currently evaluating the impact that the adoption will have on its consolidated financial statement.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">In November 2023,
the FASB issued ASU No. 2023-07, &#8220;Segment Reporting (Topic 280) Improvements to Reportable Segment Disclosures.&#8221; This ASU
expands required public entities&#8217; segment disclosures, including disclosure of significant segment expenses that are regularly provided
to the chief operating decision maker and included within each reported measure of segment profit or loss, an amount and description of
its composition for other segment items and interim disclosures of a reportable segment&#8217;s profit or loss and assets. This ASU is
effective for fiscal years beginning after December 15, 2023, and interim periods within fiscal years beginning after December 15, 2024.
Early adoption is permitted. The Company plans to adopt this guidance effective October 1, 2025 and the adoption of this ASU is not expected
to have a material impact on its consolidated financial statements.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">In December 2023,
the FASB issued ASU No. 2023-09, &#8220;Income Taxes (Topic 740): Improvements to Income Tax Disclosures&#8221;. This ASU requires additional
quantitative and qualitative income tax disclosures to enable financial statements users better assess how an entity&#8217;s operations
and related tax risks and tax planning and operational opportunities affect its tax rate and prospects for future cash flows. This ASU
is effective for fiscal years beginning after December 15, 2024. Early adoption is permitted. The Company plans to adopt this guidance
effective October 1, 2025 and the adoption of this ASU is not expected to have a material impact on its consolidated financial statements.</p><span></span>
</td>
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<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>Accounts Receivable, Net<br></strong></div></th>
<th class="th" colspan="1">12 Months Ended</th>
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<tr><th class="th"><div>Sep. 30, 2023</div></th></tr>
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<td class="text"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent"><b>NOTE 3 &#8212;
ACCOUNTS RECEIVABLE, NET</b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: left; background-color: transparent">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: left; background-color: transparent">Accounts receivable,
net consist of the following:&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: left; background-color: transparent">&#160;</p>

<table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font: 10pt Times New Roman, Times, Serif">
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    <td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid">September 30,<br/> 2023</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
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    <td style="width: 1%; font-weight: normal; text-align: left">$</td><td style="width: 9%; font-weight: normal; text-align: right">3,408,714</td><td style="width: 1%; font-weight: normal; text-align: left">&#160;</td><td style="width: 1%; font-weight: normal">&#160;</td>
    <td style="width: 1%; font-weight: normal; text-align: left">$</td><td style="width: 9%; font-weight: normal; text-align: right">3,945,362</td><td style="width: 1%; font-weight: normal; text-align: left">&#160;</td></tr>
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    <td style="font-weight: normal; text-align: left; padding-bottom: 4pt">Accounts receivable, net</td><td style="font-weight: normal; padding-bottom: 4pt">&#160;</td>
    <td style="border-bottom: Black 4pt double; font-weight: normal; text-align: left">$</td><td style="border-bottom: Black 4pt double; font-weight: normal; text-align: right">3,283,266</td><td style="padding-bottom: 4pt; font-weight: normal; text-align: left">&#160;</td><td style="font-weight: normal; padding-bottom: 4pt">&#160;</td>
    <td style="border-bottom: Black 4pt double; font-weight: normal; text-align: left">$</td><td style="border-bottom: Black 4pt double; font-weight: normal; text-align: right">3,830,876</td><td style="padding-bottom: 4pt; font-weight: normal; text-align: left">&#160;</td></tr>
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<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">The Company&#8217;s
accounts receivable primarily includes balances due from customers when the Company&#8217;s wheelchair and living aids products have been
sold and delivered to customers, the Company&#8217;s contracted performance obligations have been satisfied, amount billed and the Company
has an unconditional right to payment, which has not been collected as of the balance sheet dates.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">For accounts receivable,
approximately 76.7%, or $2.5 million of the September 30, 2023 balance have been subsequently collected. The remaining balance of approximately
$0.8 million is expected to be collected before September 30, 2024.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">Allowance for doubtful
accounts movement is as follows:</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">&#160;</p>

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<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: left; background-color: transparent">&#160;</p>

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Company wrote off the delinquent account balances against the allowance for doubtful accounts after management has determined that the
likelihood of collection is not probable.</span></td>
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<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The entire disclosure for claims held for amounts due a entity, excluding financing receivables. Examples include, but are not limited to, trade accounts receivables, notes receivables, loans receivables. Includes disclosure for allowance for credit losses.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Topic 310<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Publisher FASB<br> -URI https://asc.fasb.org//310-10/tableOfContent<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
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<span style="display: none;">v3.24.1.u1</span><table class="report" border="0" cellspacing="2" id="idm140135287044320">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>Inventories<br></strong></div></th>
<th class="th" colspan="1">12 Months Ended</th>
</tr>
<tr><th class="th"><div>Sep. 30, 2023</div></th></tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_InventoryNetAbstract', window );"><strong>Inventories [Abstract]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_InventoryDisclosureTextBlock', window );">INVENTORIES</a></td>
<td class="text"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent"><b>NOTE 4 &#8212;
INVENTORIES</b></p>

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<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: left; background-color: transparent">Inventories consisted
of the following:&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: left; background-color: transparent">&#160;</p>

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    <td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid">September&#160;30,<br/> 2023</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid">September&#160;30,<br/> 2022</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td></tr>
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    <td style="width: 76%; font-weight: normal; text-align: left">Raw materials</td><td style="width: 1%; font-weight: normal">&#160;</td>
    <td style="width: 1%; font-weight: normal; text-align: left">$</td><td style="width: 9%; font-weight: normal; text-align: right">2,618,406</td><td style="width: 1%; font-weight: normal; text-align: left">&#160;</td><td style="width: 1%; font-weight: normal">&#160;</td>
    <td style="width: 1%; font-weight: normal; text-align: left">$</td><td style="width: 9%; font-weight: normal; text-align: right">3,274,744</td><td style="width: 1%; font-weight: normal; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td style="font-weight: normal; text-align: left">Work-in-progress</td><td style="font-weight: normal">&#160;</td>
    <td style="font-weight: normal; text-align: left">&#160;</td><td style="font-weight: normal; text-align: right">1,613,781</td><td style="font-weight: normal; text-align: left">&#160;</td><td style="font-weight: normal">&#160;</td>
    <td style="font-weight: normal; text-align: left">&#160;</td><td style="font-weight: normal; text-align: right">1,399,074</td><td style="font-weight: normal; text-align: left">&#160;</td></tr>
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    <td style="font-weight: normal; text-align: left; padding-bottom: 1.5pt">Finished goods</td><td style="font-weight: normal; padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; font-weight: normal; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; font-weight: normal; text-align: right">820,949</td><td style="padding-bottom: 1.5pt; font-weight: normal; text-align: left">&#160;</td><td style="font-weight: normal; padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; font-weight: normal; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; font-weight: normal; text-align: right">2,050,597</td><td style="padding-bottom: 1.5pt; font-weight: normal; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td style="font-weight: normal; text-align: left; padding-bottom: 4pt">Inventories</td><td style="font-weight: normal; padding-bottom: 4pt">&#160;</td>
    <td style="border-bottom: Black 4pt double; font-weight: normal; text-align: left">$</td><td style="border-bottom: Black 4pt double; font-weight: normal; text-align: right">5,053,136</td><td style="padding-bottom: 4pt; font-weight: normal; text-align: left">&#160;</td><td style="font-weight: normal; padding-bottom: 4pt">&#160;</td>
    <td style="border-bottom: Black 4pt double; font-weight: normal; text-align: left">$</td><td style="border-bottom: Black 4pt double; font-weight: normal; text-align: right">6,724,415</td><td style="padding-bottom: 4pt; font-weight: normal; text-align: left">&#160;</td></tr>
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<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: left; background-color: transparent">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">Included in
inventory amount is an inventory written down for slow moving items, consisting of raw materials of $901,963 and $803,413, finished goods of $29,885 and $42,775, work-in-progress of $28,861 and $51,321 as of
September 30, 2023 and 2022, respectively.</p><span></span>
</td>
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<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
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<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The entire disclosure for inventory. Includes, but is not limited to, the basis of stating inventory, the method of determining inventory cost, the classes of inventory, and the nature of the cost elements included in inventory.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 330<br> -Name Accounting Standards Codification<br> -Publisher FASB<br> -URI https://asc.fasb.org//330/tableOfContent<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
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<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
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<script type="text/javascript" src="Show.js">/* Do Not Remove This Comment */</script><script type="text/javascript">
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<span style="display: none;">v3.24.1.u1</span><table class="report" border="0" cellspacing="2" id="idm140135286476464">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>Prepaid Expenses and Other Current Assets<br></strong></div></th>
<th class="th" colspan="1">12 Months Ended</th>
</tr>
<tr><th class="th"><div>Sep. 30, 2023</div></th></tr>
<tr class="re">
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<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_OtherCurrentAssetsTextBlock', window );">PREPAID EXPENSES AND OTHER CURRENT ASSETS</a></td>
<td class="text"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: left; background-color: transparent"><b>NOTE 5 &#8212;
PREPAID EXPENSES AND OTHER CURRENT ASSETS</b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: left; background-color: transparent">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: left; background-color: transparent">Prepaid expenses and
other current assets consisted of the following:&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: left; background-color: transparent">&#160;</p>

<table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font: 10pt Times New Roman, Times, Serif">
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    <td colspan="2" style="white-space: nowrap; font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid">September&#160;30, <br/> 2022</td><td style="white-space: nowrap; padding-bottom: 1.5pt; font-weight: bold">&#160;</td></tr>
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    <td style="width: 76%; font-weight: normal; text-align: left">Other receivable (1)</td><td style="width: 1%; font-weight: normal">&#160;</td>
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  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font-weight: normal; text-align: left">Deferred initial public offering costs</td><td style="font-weight: normal">&#160;</td>
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    <td style="font-weight: normal; text-align: left">&#160;</td><td style="font-weight: normal; text-align: right">701,396</td><td style="font-weight: normal; text-align: left">&#160;</td></tr>
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    <td style="border-bottom: Black 1.5pt solid; font-weight: normal; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; font-weight: normal; text-align: right">60,000</td><td style="padding-bottom: 1.5pt; font-weight: normal; text-align: left">&#160;</td><td style="font-weight: normal; padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; font-weight: normal; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; font-weight: normal; text-align: right"><div style="-sec-ix-hidden: hidden-fact-83">-</div></td><td style="padding-bottom: 1.5pt; font-weight: normal; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font-weight: normal; text-align: left; padding-bottom: 4pt">Prepaid expenses and other current assets</td><td style="font-weight: normal; padding-bottom: 4pt">&#160;</td>
    <td style="border-bottom: Black 4pt double; font-weight: normal; text-align: left">$</td><td style="border-bottom: Black 4pt double; font-weight: normal; text-align: right">892,597</td><td style="padding-bottom: 4pt; font-weight: normal; text-align: left">&#160;</td><td style="font-weight: normal; padding-bottom: 4pt">&#160;</td>
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<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: left; background-color: transparent">&#160;</p>

<table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%"> <tr style="vertical-align: top; background-color: Transparent"> <td style="text-align: left; font-weight: normal; width: 0.25in"><span style="font-size: 10pt">(1) </span></td> <td style="text-align: justify; font-weight: normal"><span style="font-size: 10pt">Other receivables primarily include advances to employees for business development, rental security deposit for the Company&#8217;s office lease and VAT tax refunds receivables and balances to be collected from third-party entities that do not relate to the Company&#8217;s normal sales activities.&#160;</span></td></tr> </table>

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<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The entire disclosure for other current assets.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
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<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
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<html>
<head>
<title></title>
<link rel="stylesheet" type="text/css" href="include/report.css">
<script type="text/javascript" src="Show.js">/* Do Not Remove This Comment */</script><script type="text/javascript">
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<span style="display: none;">v3.24.1.u1</span><table class="report" border="0" cellspacing="2" id="idm140135286519328">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>Property, Plant and Equipment, Net<br></strong></div></th>
<th class="th" colspan="1">12 Months Ended</th>
</tr>
<tr><th class="th"><div>Sep. 30, 2023</div></th></tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_PropertyPlantAndEquipmentAbstract', window );"><strong>Property, Plant and Equipment, Net [Abstract]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_PropertyPlantAndEquipmentDisclosureTextBlock', window );">PROPERTY, PLANT AND EQUIPMENT, NET</a></td>
<td class="text"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: left; background-color: transparent"><b>NOTE 6 &#8212;
PROPERTY, PLANT AND EQUIPMENT, NET</b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: left; background-color: transparent">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: left; background-color: transparent">Property, plant and
equipment, net, consist of the following:</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: left; background-color: transparent">&#160;</p>

<table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font: 10pt Times New Roman, Times, Serif">
  <tr style="vertical-align: bottom">
    <td style="white-space: nowrap; font-weight: normal; text-align: center">&#160;</td><td style="white-space: nowrap; font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="white-space: nowrap; font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid">September&#160;30,<br/> 2023</td><td style="white-space: nowrap; padding-bottom: 1.5pt; font-weight: bold">&#160;</td><td style="white-space: nowrap; font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="white-space: nowrap; font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid">September&#160;30,<br/> 2022</td><td style="white-space: nowrap; padding-bottom: 1.5pt; font-weight: bold">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="width: 76%; font-weight: normal; text-align: left">Buildings</td><td style="width: 1%; font-weight: normal">&#160;</td>
    <td style="width: 1%; font-weight: normal; text-align: left">$</td><td style="width: 9%; font-weight: normal; text-align: right">2,396,519</td><td style="width: 1%; font-weight: normal; text-align: left">&#160;</td><td style="width: 1%; font-weight: normal">&#160;</td>
    <td style="width: 1%; font-weight: normal; text-align: left">$</td><td style="width: 9%; font-weight: normal; text-align: right">2,457,701</td><td style="width: 1%; font-weight: normal; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td style="font-weight: normal; text-align: left">Machinery and equipment</td><td style="font-weight: normal">&#160;</td>
    <td style="font-weight: normal; text-align: left">&#160;</td><td style="font-weight: normal; text-align: right">1,778,828</td><td style="font-weight: normal; text-align: left">&#160;</td><td style="font-weight: normal">&#160;</td>
    <td style="font-weight: normal; text-align: left">&#160;</td><td style="font-weight: normal; text-align: right">1,801,904</td><td style="font-weight: normal; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font-weight: normal; text-align: left">Automobiles</td><td style="font-weight: normal">&#160;</td>
    <td style="font-weight: normal; text-align: left">&#160;</td><td style="font-weight: normal; text-align: right">213,647</td><td style="font-weight: normal; text-align: left">&#160;</td><td style="font-weight: normal">&#160;</td>
    <td style="font-weight: normal; text-align: left">&#160;</td><td style="font-weight: normal; text-align: right">162,842</td><td style="font-weight: normal; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td style="font-weight: normal; text-align: left">Office and electric equipment</td><td style="font-weight: normal">&#160;</td>
    <td style="font-weight: normal; text-align: left">&#160;</td><td style="font-weight: normal; text-align: right">569,261</td><td style="font-weight: normal; text-align: left">&#160;</td><td style="font-weight: normal">&#160;</td>
    <td style="font-weight: normal; text-align: left">&#160;</td><td style="font-weight: normal; text-align: right">576,185</td><td style="font-weight: normal; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font-weight: normal; text-align: left; padding-bottom: 1.5pt">Leasehold improvements</td><td style="font-weight: normal; padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; font-weight: normal; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; font-weight: normal; text-align: right">280,882</td><td style="padding-bottom: 1.5pt; font-weight: normal; text-align: left">&#160;</td><td style="font-weight: normal; padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; font-weight: normal; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; font-weight: normal; text-align: right">288,052</td><td style="padding-bottom: 1.5pt; font-weight: normal; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td style="font-weight: normal; text-align: left">Subtotal</td><td style="font-weight: normal">&#160;</td>
    <td style="font-weight: normal; text-align: left">&#160;</td><td style="font-weight: normal; text-align: right">5,239,137</td><td style="font-weight: normal; text-align: left">&#160;</td><td style="font-weight: normal">&#160;</td>
    <td style="font-weight: normal; text-align: left">&#160;</td><td style="font-weight: normal; text-align: right">5,286,684</td><td style="font-weight: normal; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font-weight: normal; text-align: left; padding-bottom: 1.5pt">Less: accumulated depreciation</td><td style="font-weight: normal; padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; font-weight: normal; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; font-weight: normal; text-align: right">(3,758,341</td><td style="padding-bottom: 1.5pt; font-weight: normal; text-align: left">)</td><td style="font-weight: normal; padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; font-weight: normal; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; font-weight: normal; text-align: right">(3,658,722</td><td style="padding-bottom: 1.5pt; font-weight: normal; text-align: left">)</td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td style="font-weight: normal; text-align: left; padding-bottom: 4pt">Property, plant and equipment, net</td><td style="font-weight: normal; padding-bottom: 4pt">&#160;</td>
    <td style="border-bottom: Black 4pt double; font-weight: normal; text-align: left">$</td><td style="border-bottom: Black 4pt double; font-weight: normal; text-align: right">1,480,796</td><td style="padding-bottom: 4pt; font-weight: normal; text-align: left">&#160;</td><td style="font-weight: normal; padding-bottom: 4pt">&#160;</td>
    <td style="border-bottom: Black 4pt double; font-weight: normal; text-align: left">$</td><td style="border-bottom: Black 4pt double; font-weight: normal; text-align: right">1,627,962</td><td style="padding-bottom: 4pt; font-weight: normal; text-align: left">&#160;</td></tr>
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<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: left; background-color: transparent">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">Depreciation expense
was $220,951, $357,269 and $341,245 for the years ended September 30, 2023, 2022 and 2021, respectively.&#160;</p><span></span>
</td>
</tr>
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<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
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<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The entire disclosure for long-lived, physical asset used in normal conduct of business and not intended for resale. Includes, but is not limited to, work of art, historical treasure, and similar asset classified as collections.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Topic 360<br> -Name Accounting Standards Codification<br> -Publisher FASB<br> -URI https://asc.fasb.org//360/tableOfContent<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 6<br> -SubTopic 360<br> -Topic 958<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480321/958-360-50-6<br><br>Reference 3: http://www.xbrl.org/2003/role/disclosureRef<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 1<br> -Subparagraph (d)<br> -SubTopic 360<br> -Topic 958<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480321/958-360-50-1<br><br>Reference 4: http://www.xbrl.org/2003/role/disclosureRef<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 7<br> -SubTopic 360<br> -Topic 958<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480321/958-360-50-7<br></p></div>
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<html>
<head>
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<link rel="stylesheet" type="text/css" href="include/report.css">
<script type="text/javascript" src="Show.js">/* Do Not Remove This Comment */</script><script type="text/javascript">
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<span style="display: none;">v3.24.1.u1</span><table class="report" border="0" cellspacing="2" id="idm140135286412576">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>Land Use Right, Net<br></strong></div></th>
<th class="th" colspan="1">12 Months Ended</th>
</tr>
<tr><th class="th"><div>Sep. 30, 2023</div></th></tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_cik0000183782_LandUseRightNetAbstarct', window );"><strong>Land Use Right, Net [Abstract]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_PropertyPlantAndEquipmentAndIntangibleAssetsTextBlock', window );">LAND USE RIGHT, NET</a></td>
<td class="text"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.4in; text-align: justify; text-indent: -0.4in; background-color: transparent"><b>NOTE
7 &#8212; LAND USE RIGHT, NET</b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">Land use right,
net, consisted of the following:</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">&#160;</p>

<table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font: 10pt Times New Roman, Times, Serif">
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    <td style="white-space: nowrap; font-weight: normal; text-align: center">&#160;</td><td style="white-space: nowrap; font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="white-space: nowrap; font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid">September&#160;30,<br/> 2023</td><td style="white-space: nowrap; padding-bottom: 1.5pt; font-weight: bold">&#160;</td><td style="white-space: nowrap; font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="white-space: nowrap; font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid">September&#160;30,<br/> 2022</td><td style="white-space: nowrap; padding-bottom: 1.5pt; font-weight: bold">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="width: 76%; font-weight: normal; text-align: left">Land use rights</td><td style="width: 1%; font-weight: normal">&#160;</td>
    <td style="width: 1%; font-weight: normal; text-align: left">$</td><td style="width: 9%; font-weight: normal; text-align: right">220,178</td><td style="width: 1%; font-weight: normal; text-align: left">&#160;</td><td style="width: 1%; font-weight: normal">&#160;</td>
    <td style="width: 1%; font-weight: normal; text-align: left">$</td><td style="width: 9%; font-weight: normal; text-align: right">225,798</td><td style="width: 1%; font-weight: normal; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td style="font-weight: normal; text-align: left; padding-bottom: 1.5pt">Less: accumulated amortization</td><td style="font-weight: normal; padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; font-weight: normal; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; font-weight: normal; text-align: right">(65,814</td><td style="padding-bottom: 1.5pt; font-weight: normal; text-align: left">)</td><td style="font-weight: normal; padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; font-weight: normal; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; font-weight: normal; text-align: right">(62,585</td><td style="padding-bottom: 1.5pt; font-weight: normal; text-align: left">)</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font-weight: normal; text-align: left; padding-bottom: 4pt">Land use right, net</td><td style="font-weight: normal; padding-bottom: 4pt">&#160;</td>
    <td style="border-bottom: Black 4pt double; font-weight: normal; text-align: left">$</td><td style="border-bottom: Black 4pt double; font-weight: normal; text-align: right">154,364</td><td style="padding-bottom: 4pt; font-weight: normal; text-align: left">&#160;</td><td style="font-weight: normal; padding-bottom: 4pt">&#160;</td>
    <td style="border-bottom: Black 4pt double; font-weight: normal; text-align: left">$</td><td style="border-bottom: Black 4pt double; font-weight: normal; text-align: right">163,213</td><td style="padding-bottom: 4pt; font-weight: normal; text-align: left">&#160;</td></tr>
  </table>


<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">Amortization expense
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<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">&#160;</p>

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<span style="display: none;">v3.24.1.u1</span><table class="report" border="0" cellspacing="2" id="idm140135286426448">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>Short-Term Bank Loan<br></strong></div></th>
<th class="th" colspan="1">12 Months Ended</th>
</tr>
<tr><th class="th"><div>Sep. 30, 2023</div></th></tr>
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<td class="text">&#160;<span></span>
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SHORT-TERM BANK LOAN</b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">On September 28,
2023, Changzhou Zhongjin signed a loan agreement with Industrial and Commercial Bank of China to borrow approximately $4,113,000 (RMB
30.0 million) as working capital for one year, with a maturity date of September 25, 2024. The loan had a fixed interest rate of 2.90%
per annum.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent"><b>&#160;</b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">The Company incurred
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<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>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.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 470<br> -SubTopic 20<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 1B<br> -Subparagraph (h)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147481139/470-20-50-1B<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 235<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.4-08(c))<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480678/235-10-S99-1<br><br>Reference 3: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Topic 470<br> -Name Accounting Standards Codification<br> -Publisher FASB<br> -URI https://asc.fasb.org//470/tableOfContent<br><br>Reference 4: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 470<br> -SubTopic 20<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 1B<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147481139/470-20-50-1B<br><br>Reference 5: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 470<br> -SubTopic 20<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 1B<br> -Subparagraph (g)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147481139/470-20-50-1B<br><br>Reference 6: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 470<br> -SubTopic 20<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 1B<br> -Subparagraph (i)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147481139/470-20-50-1B<br><br>Reference 7: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 470<br> -SubTopic 20<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 1C<br> -Subparagraph (a)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147481139/470-20-50-1C<br><br>Reference 8: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 470<br> -SubTopic 20<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 1C<br> -Subparagraph (b)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147481139/470-20-50-1C<br><br>Reference 9: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 470<br> -SubTopic 20<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 1C<br> -Subparagraph (c)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147481139/470-20-50-1C<br><br>Reference 10: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 470<br> -SubTopic 20<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 1E<br> -Subparagraph (b)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147481139/470-20-50-1E<br><br>Reference 11: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 470<br> -SubTopic 20<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 1I<br> -Subparagraph (a)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147481139/470-20-50-1I<br><br>Reference 12: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 470<br> -SubTopic 20<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 1I<br> -Subparagraph (b)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147481139/470-20-50-1I<br><br>Reference 13: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 470<br> -SubTopic 20<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 1I<br> -Subparagraph (d)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147481139/470-20-50-1I<br></p></div>
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<span style="display: none;">v3.24.1.u1</span><table class="report" border="0" cellspacing="2" id="idm140135286485760">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>Related Party Transactions<br></strong></div></th>
<th class="th" colspan="1">12 Months Ended</th>
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RELATED PARTY TRANSACTIONS</b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">&#160;</p>

<p style="text-align: left; font: normal 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><span style="font-size: 10pt"><b><i>a. Accounts receivable - related parties</i></b></span></p>


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  <tr style="vertical-align: bottom; background-color: White">
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    <td style="font-weight: normal; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td style="font-weight: normal; text-align: right"><span style="-sec-ix-hidden: hidden-fact-86; font-family: Times New Roman, Times, Serif; font-size: 9pt">-</span></td><td style="font-weight: normal; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td style="padding-left: 0.125in; text-indent: -0.125in; vertical-align: top; font-weight: normal; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">Zhongjin
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    <td style="vertical-align: top; font-weight: normal; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">An entity controlled by the CEO</span></td><td style="font-weight: normal"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td>
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    <td style="padding-left: 0.125in; text-indent: -0.125in; vertical-align: top; font-weight: normal; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">Zhongjin
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  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="padding-left: 0.125in; text-indent: -0.125in; vertical-align: top; font-weight: normal; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">Subtotal</span></td><td style="font-weight: normal"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td>
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    <td style="font-weight: normal; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td style="font-weight: normal; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">253,473</span></td><td style="font-weight: normal; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; background-color: White">
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<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">For accounts receivable due from related parties,
approximately 67.5%, or $0.6 million of the September 30, 2023 balances have been subsequently collected. The remaining balance is expected
to be collected before September 30, 2024.&#160;</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">&#160;</p><p style="text-align: left; font: normal 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><span style="font-size: 10pt"><b><i>b. Due from related parties</i></b></span></p>


<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">Due from related
parties consists of the following:</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">&#160;</p>

<table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font: 10pt Times New Roman, Times, Serif">
  <tr style="vertical-align: bottom">
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    <td style="border-bottom: Black 1.5pt solid; vertical-align: bottom; font-weight: bold; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">Related
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    2022</span></td><td style="text-align: center; padding-bottom: 1.5pt; font-weight: bold; vertical-align: bottom"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
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    <td style="border-bottom: Black 1.5pt solid; font-weight: normal; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td style="border-bottom: Black 1.5pt solid; font-weight: normal; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">2,972</span></td><td style="padding-bottom: 1.5pt; font-weight: normal; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td style="padding-left: 0.125in; text-indent: -0.125in; vertical-align: top; font-weight: normal; text-align: left; padding-bottom: 4pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">Total
    due from related parties</span></td><td style="font-weight: normal; padding-bottom: 4pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td>
    <td style="vertical-align: top; font-weight: normal; text-align: center; padding-bottom: 4pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td style="font-weight: normal; padding-bottom: 4pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td>
    <td style="border-bottom: Black 4pt double; font-weight: normal; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">$</span></td><td style="border-bottom: Black 4pt double; font-weight: normal; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">4,240,524</span></td><td style="padding-bottom: 4pt; font-weight: normal; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td style="font-weight: normal; padding-bottom: 4pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td>
    <td style="border-bottom: Black 4pt double; font-weight: normal; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">$</span></td><td style="border-bottom: Black 4pt double; font-weight: normal; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">36,257</span></td><td style="padding-bottom: 4pt; font-weight: normal; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td></tr>
  </table>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: left; background-color: transparent">&#160;</p>

<table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%"> <tr style="vertical-align: top; background-color: Transparent"> <td style="text-align: left; font-weight: normal; width: 0.25in"><span style="font-size: 10pt">(1) </span></td> <td style="text-align: justify; font-weight: normal"><span style="font-size: 10pt">As of September 30, 2023, the balance due from a related party, Zhongjin Kanglu, was $4,189,813. During the year ended September 30, 2023, as a business collaboration, the Company made advances to Zhongjin Kanglu in the amount of $4,113,000 (RMB30.0 million) as for its temporary working capital needs during the normal course of business. The $4,113,000 advance made to Zhongjin Kanglu has been fully collected in October 2023. The Company expects to make no such advances to its related parties in the future.</span></td></tr> </table>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: left; background-color: transparent">&#160;</p>

<p style="text-align: left; font: normal 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><span style="font-size: 10pt"><b><i>c. Deferred revenue &#8211; related parties</i></b></span></p>


<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: left; background-color: transparent">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: left; background-color: transparent">Deferred revenue
&#8211; related parties consist of the following:</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: left; background-color: transparent">&#160;</p>

<table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font: 10pt Times New Roman, Times, Serif">
  <tr style="vertical-align: bottom">
    <td style="padding-left: 0.125in; text-indent: -0.125in; border-bottom: Black 1.5pt solid; vertical-align: bottom; font-weight: bold; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">Name</span></td><td style="text-align: center; font-weight: bold; padding-bottom: 1.5pt; vertical-align: bottom"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td>
    <td style="border-bottom: Black 1.5pt solid; vertical-align: bottom; font-weight: bold; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">Related
    party relationship</span></td><td style="text-align: center; font-weight: bold; padding-bottom: 1.5pt; vertical-align: bottom"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td>
    <td colspan="2" style="vertical-align: bottom; font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">September&#160;30,<br/>
    2023</span></td><td style="text-align: center; padding-bottom: 1.5pt; font-weight: bold; vertical-align: bottom"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td style="text-align: center; font-weight: bold; padding-bottom: 1.5pt; vertical-align: bottom"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td>
    <td colspan="2" style="vertical-align: bottom; font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">September&#160;30,<br/>
    2022</span></td><td style="text-align: center; padding-bottom: 1.5pt; font-weight: bold; vertical-align: bottom"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="padding-left: 0.125in; text-indent: -0.125in; vertical-align: top; width: 45%; font-weight: normal; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">Jin
    Med Medical (Korea) Co., Ltd.</span></td><td style="width: 1%; font-weight: normal"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td>
    <td style="vertical-align: top; width: 30%; font-weight: normal; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">An entity controlled by the CEO</span></td><td style="width: 1%; font-weight: normal"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td>
    <td style="width: 1%; font-weight: normal; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">$</span></td><td style="width: 9%; font-weight: normal; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">117,424</span></td><td style="width: 1%; font-weight: normal; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td style="width: 1%; font-weight: normal"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td>
    <td style="width: 1%; font-weight: normal; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">$</span></td><td style="width: 9%; font-weight: normal; text-align: right"><span style="-sec-ix-hidden: hidden-fact-93; font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;-</span></td><td style="width: 1%; font-weight: normal; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td style="padding-left: 0.125in; text-indent: -0.125in; vertical-align: top; font-weight: normal; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">Zhongjiankanglu
    Industrial Development (Shanghai) Co., Ltd.</span></td><td style="font-weight: normal"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td>
    <td style="vertical-align: top; font-weight: normal; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">An entity controlled by the CEO</span></td><td style="font-weight: normal"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td>
    <td style="font-weight: normal; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td style="font-weight: normal; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">1,371</span></td><td style="font-weight: normal; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td style="font-weight: normal"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td>
    <td style="font-weight: normal; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td style="font-weight: normal; text-align: right"><span style="-sec-ix-hidden: hidden-fact-94; font-family: Times New Roman, Times, Serif; font-size: 9pt">-</span></td><td style="font-weight: normal; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="padding-left: 0.125in; text-indent: -0.125in; vertical-align: top; font-weight: normal; text-align: left; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">Zhongjin
    Jingau Rehabilitation Equipment (Beijing) Co. Ltd.</span></td><td style="font-weight: normal; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td>
    <td style="vertical-align: top; font-weight: normal; text-align: center; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">An entity controlled by the CEO</span></td><td style="font-weight: normal; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td>
    <td style="border-bottom: Black 1.5pt solid; font-weight: normal; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td style="border-bottom: Black 1.5pt solid; font-weight: normal; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">325</span></td><td style="padding-bottom: 1.5pt; font-weight: normal; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td style="font-weight: normal; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td>
    <td style="border-bottom: Black 1.5pt solid; font-weight: normal; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td style="border-bottom: Black 1.5pt solid; font-weight: normal; text-align: right"><span style="-sec-ix-hidden: hidden-fact-95; font-family: Times New Roman, Times, Serif; font-size: 9pt">-</span></td><td style="padding-bottom: 1.5pt; font-weight: normal; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td style="padding-left: 0.125in; text-indent: -0.125in; vertical-align: top; font-weight: normal; text-align: left; padding-bottom: 4pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">Total
    deferred revenue &#8211; related parties</span></td><td style="font-weight: normal; padding-bottom: 4pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td>
    <td style="vertical-align: top; font-weight: normal; text-align: center; padding-bottom: 4pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td style="font-weight: normal; padding-bottom: 4pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td>
    <td style="border-bottom: Black 4pt double; font-weight: normal; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">$</span></td><td style="border-bottom: Black 4pt double; font-weight: normal; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">119,120</span></td><td style="padding-bottom: 4pt; font-weight: normal; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td style="font-weight: normal; padding-bottom: 4pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td>
    <td style="border-bottom: Black 4pt double; font-weight: normal; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">$</span></td><td style="border-bottom: Black 4pt double; font-weight: normal; text-align: right"><span style="-sec-ix-hidden: hidden-fact-96; font-family: Times New Roman, Times, Serif; font-size: 9pt">-</span></td><td style="padding-bottom: 4pt; font-weight: normal; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td></tr>
  </table>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: left; background-color: transparent">&#160;</p>

<p style="text-align: left; font: normal 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><span style="font-size: 10pt"><b><i>d. Due to related parties</i></b></span></p>


<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: left; background-color: transparent">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: left; background-color: transparent">Due to related parties
consists of the following:</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: left; background-color: transparent">&#160;</p>

<table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font: 10pt Times New Roman, Times, Serif">
  <tr style="vertical-align: bottom">
    <td style="border-bottom: Black 1.5pt solid; padding-left: 0.25in; text-indent: -0.25in; vertical-align: bottom; font-weight: bold; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">Name</span></td><td style="text-align: center; font-weight: bold; padding-bottom: 1.5pt; vertical-align: bottom"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td>
    <td style="border-bottom: Black 1.5pt solid; vertical-align: bottom; font-weight: bold; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">Related
    party relationship</span></td><td style="text-align: center; font-weight: bold; padding-bottom: 1.5pt; vertical-align: bottom"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td>
    <td colspan="2" style="vertical-align: bottom; font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">September&#160;30,<br/>
    2023</span></td><td style="text-align: center; padding-bottom: 1.5pt; font-weight: bold; vertical-align: bottom"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td style="text-align: center; font-weight: bold; padding-bottom: 1.5pt; vertical-align: bottom"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td>
    <td colspan="2" style="vertical-align: bottom; font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">September&#160;30,<br/>
    2022</span></td><td style="text-align: center; padding-bottom: 1.5pt; font-weight: bold; vertical-align: bottom"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="padding-left: 0.25in; text-indent: -0.25in; vertical-align: top; width: 45%; font-weight: normal; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">Jiangsu
    Zhongjin Kanglu Information Technology Co., Ltd.</span></td><td style="width: 1%; font-weight: normal"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td>
    <td style="vertical-align: top; width: 30%; font-weight: normal; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">An entity controlled by the CEO</span></td><td style="width: 1%; font-weight: normal"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td>
    <td style="width: 1%; font-weight: normal; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">$</span></td><td style="width: 9%; font-weight: normal; text-align: right"><span style="-sec-ix-hidden: hidden-fact-97; font-family: Times New Roman, Times, Serif; font-size: 9pt">-</span></td><td style="width: 1%; font-weight: normal; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td style="width: 1%; font-weight: normal"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td>
    <td style="width: 1%; font-weight: normal; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">$</span></td><td style="width: 9%; font-weight: normal; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">118,066</span></td><td style="width: 1%; font-weight: normal; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td style="padding-left: 0.25in; text-indent: -0.25in; vertical-align: top; font-weight: normal; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">Huaniaoyuan
    Environmental Engineering (Changzhou) Co., Ltd.</span></td><td style="font-weight: normal"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td>
    <td style="vertical-align: top; font-weight: normal; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">An entity controlled by the CEO</span></td><td style="font-weight: normal"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td>
    <td style="font-weight: normal; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td style="font-weight: normal; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">630</span></td><td style="font-weight: normal; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td style="font-weight: normal"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td>
    <td style="font-weight: normal; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td style="font-weight: normal; text-align: right"><span style="-sec-ix-hidden: hidden-fact-98; font-family: Times New Roman, Times, Serif; font-size: 9pt">-</span></td><td style="font-weight: normal; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="padding-left: 0.25in; text-indent: -0.25in; vertical-align: top; font-weight: normal; text-align: left; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">Changzhou
    Zhongjian Kanglu Information Technology Co., Ltd</span></td><td style="font-weight: normal; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td>
    <td style="vertical-align: top; font-weight: normal; text-align: center; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">An entity controlled by the CEO</span></td><td style="font-weight: normal; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td>
    <td style="border-bottom: Black 1.5pt solid; font-weight: normal; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td style="border-bottom: Black 1.5pt solid; font-weight: normal; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">494</span></td><td style="padding-bottom: 1.5pt; font-weight: normal; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td style="font-weight: normal; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td>
    <td style="border-bottom: Black 1.5pt solid; font-weight: normal; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td style="border-bottom: Black 1.5pt solid; font-weight: normal; text-align: right"><span style="-sec-ix-hidden: hidden-fact-99; font-family: Times New Roman, Times, Serif; font-size: 9pt">-</span></td><td style="padding-bottom: 1.5pt; font-weight: normal; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td style="padding-left: 0.25in; text-indent: -0.25in; vertical-align: top; font-weight: normal; text-align: left; padding-bottom: 4pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">Total
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    <td style="vertical-align: top; font-weight: normal; text-align: center; padding-bottom: 4pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td style="font-weight: normal; padding-bottom: 4pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td>
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  </table>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: left; background-color: transparent">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">The balance due
to related parties was mainly comprised of advances from entities controlled by the Company&#8217;s CEO and used for working capital
during the Company&#8217;s normal course of business. These advances are non-interest bearing and due on demand.</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">&#160;</p><p style="text-align: left; font: normal 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><span style="font-size: 10pt"><b><i>e. Revenue from related parties</i></b></span></p>


<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: left; background-color: transparent">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">Revenue from related
parties consists of the following:</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: left; background-color: transparent">&#160;</p>

<table cellpadding="0" cellspacing="0" style="font: 9pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%">
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    <td style="font: normal 9pt Times New Roman, Times, Serif; vertical-align: bottom; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td style="font: bold 9pt Times New Roman, Times, Serif; text-align: center; padding-bottom: 1.5pt; vertical-align: bottom"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td>
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    <td style="font: bold 9pt Times New Roman, Times, Serif; padding-left: 0.125in; text-indent: -0.125in; border-bottom: Black 1.5pt solid; vertical-align: bottom; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">Name</span></td><td style="font: bold 9pt Times New Roman, Times, Serif; text-align: center; padding-bottom: 1.5pt; vertical-align: bottom"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td>
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    <td style="font: normal 9pt Times New Roman, Times, Serif; vertical-align: top; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">An entity controlled by the CEO</span></td><td style="font: normal 9pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td>
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    <td style="font: normal 9pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td style="font: normal 9pt Times New Roman, Times, Serif; text-align: right"><span style="-sec-ix-hidden: hidden-fact-100; font-family: Times New Roman, Times, Serif; font-size: 9pt">-</span></td><td style="font: normal 9pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td style="font: normal 9pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td>
    <td style="font: normal 9pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td style="font: normal 9pt Times New Roman, Times, Serif; text-align: right"><span style="-sec-ix-hidden: hidden-fact-101; font-family: Times New Roman, Times, Serif; font-size: 9pt">-</span></td><td style="font: normal 9pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td></tr>
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    <td style="font: normal 9pt Times New Roman, Times, Serif; vertical-align: top; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">An entity controlled by the CEO</span></td><td style="font: normal 9pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td>
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    <td style="font: normal 9pt Times New Roman, Times, Serif; vertical-align: top; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">An entity controlled by the CEO</span></td><td style="font: normal 9pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td>
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  <tr style="font: 9pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(204,238,255)">
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  <tr style="font: 9pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: White">
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<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>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.</p></div>
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<span style="display: none;">v3.24.1.u1</span><table class="report" border="0" cellspacing="2" id="idm140135286481776">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>Taxes<br></strong></div></th>
<th class="th" colspan="1">12 Months Ended</th>
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<tr><th class="th"><div>Sep. 30, 2023</div></th></tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_IncomeTaxDisclosureAbstract', window );"><strong>Taxes [Abstract]</strong></a></td>
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<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_IncomeTaxDisclosureTextBlock', window );">TAXES</a></td>
<td class="text"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: left; background-color: transparent"><b>NOTE 10 &#8212;
TAXES</b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: left; background-color: transparent"><b>&#160;</b></p>

<p style="text-align: left; font: normal 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><span style="font-size: 10pt"><b>(a) Corporate Income Taxes (&#8220;CIT&#8221;)</b></span></p>


<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: left; background-color: transparent">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">The Company is
subject to income taxes on an entity basis on income arising in or derived from the tax jurisdiction in which each entity is domiciled.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent"><b>&#160;</b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent"><i><span style="text-decoration:underline">Cayman Islands</span></i></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent"><i>&#160;</i></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">Under the current
laws of the Cayman Islands, the Company is not subject to tax on income or capital gain. In addition, no Cayman Islands withholding tax
will be imposed upon the payment of dividends by the Company to its shareholders.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: left; background-color: transparent"><i><span style="text-decoration:underline">Hong Kong</span></i></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">Zhongjin HK is
subject to Hong Kong profits tax at a rate of 8.25% on assessable profits up to HK$2,000,000, and 16.5% on any part of assessable profits
over HK$2,000,000. However, it did not generate any assessable profits arising in or derived from Hong Kong for the years ended September
30, 2023, 2022 and 2021, and accordingly no provision for Hong Kong profits tax has been made in these periods.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent"><span style="text-decoration:underline">PRC</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">Erhua Med, Changzhou
Zhongjin and its subsidiaries are incorporated in the PRC, and are subject to the PRC Enterprise Income Tax. Under the Enterprise Income
Tax (&#8220;EIT&#8221;) Law of PRC, domestic enterprises and Foreign Investment Enterprises (&#8220;FIE&#8221;) are subject to a unified
25% enterprise income tax rate while preferential tax rates, tax holidays and even tax exemptions may be granted on case-by-case basis.</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">&#160;</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">EIT grants preferential
tax treatment to High and New Technology Enterprises (&#8220;HNTEs&#8221;). 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. Changzhou Zhongjin and Taizhou
Zhongjin, the VIE and VIE&#8217;s main operating subsidiary in the PRC, were approved as HNTEs and are entitled to a reduced income tax
rate of 15% beginning November 2018 and November 2019, respectively, which are valid for three years. In November 2021, Changzhou Zhongjin
successfully renewed its HNTE certification with local government and continued to enjoy the reduced income tax rate of 15% for another
three years through November 2024. In November 2022, Taizhou Zhongjin successfully renewed its HNTE certification with local government
and continued to enjoy the reduced income tax rate of 15% for another three years through November 2025.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">In addition, based
on the EIT Law of PRC, and according to the Announcement on Issues Related to the Implementation of Inclusive Income Tax Reduction and
Exemption Policy for Small and Low Profit Enterprises issued by the State Administration of Taxation on January 18, 2019 and April 2,
2021, once an enterprise meets certain requirements and is identified as a small-scale minimal profit enterprise, the portion of its
taxable income not more than RMB1 million is subject to a reduced rate of 5% (the rate was further reduced to 2.5% for the period from
January 1, 2021 to December 31, 2022), and the portion between RMB1 million and RMB3 million is subject to a reduced rate of 10%. The
policy is effective for the period from January 1, 2019 to December 31, 2022. According to the Announcement on Implementing the Preferential
Income Tax Policies for Small-Scale Minimal Profit Enterprise on March 14, 2022 and March 26, 2023, the taxable income not more than
RMB3 million is subject to a reduced rate of 5% during the period from January 1, 2023 to December 31, 2024. Zhongjin Jing&#8217;ao is
qualified as a small-scale minimal profit enterprise for the years ended September 30, 2023, 2022 and 2021.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">EIT is typically
governed by the local tax authority in the PRC. Each local tax authority at times may grant tax holidays to local enterprises as a way
to encourage entrepreneurship and stimulate local economy. The corporate income taxes for the years ended September 30, 2023, 2022 and
2021 were reported at a reduced rate for both Changzhou Zhongjin and Taizhou Zhongjin for being approved as HNTEs and enjoying a reduced
income tax rate at 15% instead of 25%, and Zhongjin Jing&#8217;ao is qualified as a small-scale minimal profit enterprise for a further
reduced income tax rate of 2.5%. The impact of the tax holidays noted above decreased the Company&#8217;s income taxes by $374,530, $270,220
and $284,786 for the years ended September 30, 2023, 2022 and 2021, respectively. The effect of the tax holidays on net income per share
(basic and diluted) was immaterial for the years ended September 30, 2023, 2022 and 2021.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: left; background-color: transparent">The components of
the income tax provision are as follows:</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: left; background-color: transparent">&#160;</p>

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  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
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  <tr style="vertical-align: bottom; background-color: White">
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    <td style="font-weight: normal; text-align: left">&#160;</td><td style="font-weight: normal; text-align: right"><div style="-sec-ix-hidden: hidden-fact-112">-</div></td><td style="font-weight: normal; text-align: left">&#160;</td><td style="font-weight: normal">&#160;</td>
    <td style="font-weight: normal; text-align: left">&#160;</td><td style="font-weight: normal; text-align: right"><div style="-sec-ix-hidden: hidden-fact-113">-</div></td><td style="font-weight: normal; text-align: left">&#160;</td><td style="font-weight: normal">&#160;</td>
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  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
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  <tr style="vertical-align: bottom; background-color: White">
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  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font-weight: normal; text-align: left; padding-bottom: 1.5pt">&#160;</td><td style="font-weight: normal; padding-bottom: 1.5pt">&#160;</td>
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  <tr style="vertical-align: bottom; background-color: White">
    <td style="font-weight: normal; text-align: left; padding-bottom: 4pt">Income tax provision</td><td style="font-weight: normal; padding-bottom: 4pt">&#160;</td>
    <td style="border-bottom: Black 4pt double; font-weight: normal; text-align: left">$</td><td style="border-bottom: Black 4pt double; font-weight: normal; text-align: right">343,707</td><td style="padding-bottom: 4pt; font-weight: normal; text-align: left">&#160;</td><td style="font-weight: normal; padding-bottom: 4pt">&#160;</td>
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  </table><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">&#160;</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: left; background-color: transparent">Deferred tax assets,
net are composed of the following:</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: left; background-color: transparent">&#160;</p>

<table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font: 10pt Times New Roman, Times, Serif">
  <tr style="vertical-align: bottom">
    <td style="padding-left: 0.125in; text-indent: -0.125in; font-weight: normal; text-align: left">&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
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    <td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid">September&#160;30,<br/> 2022</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td></tr>
  <tr style="vertical-align: bottom">
    <td style="padding-left: 0.125in; text-indent: -0.125in; font-weight: normal; text-align: left">Deferred tax assets:</td><td style="font-weight: normal">&#160;</td>
    <td colspan="2" style="font-weight: normal; text-align: right">&#160;</td><td style="font-weight: normal">&#160;</td><td style="font-weight: normal">&#160;</td>
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  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="padding-left: 0.25in; text-indent: -0.125in; width: 76%; font-weight: normal; text-align: left">Net operating loss carry-forwards</td><td style="width: 1%; font-weight: normal">&#160;</td>
    <td style="width: 1%; font-weight: normal; text-align: left">$</td><td style="width: 9%; font-weight: normal; text-align: right">5,049</td><td style="width: 1%; font-weight: normal; text-align: left">&#160;</td><td style="width: 1%; font-weight: normal">&#160;</td>
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  <tr style="vertical-align: bottom; background-color: White">
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  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="padding-left: 0.25in; text-indent: -0.125in; font-weight: normal; text-align: left; padding-bottom: 1.5pt">Allowance for
    doubtful accounts</td><td style="font-weight: normal; padding-bottom: 1.5pt">&#160;</td>
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  <tr style="vertical-align: bottom; background-color: White">
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    <td style="font-weight: normal; text-align: left">&#160;</td><td style="font-weight: normal; text-align: right">168,163</td><td style="font-weight: normal; text-align: left">&#160;</td><td style="font-weight: normal">&#160;</td>
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  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="padding-left: 0.25in; text-indent: -0.125in; font-weight: normal; text-align: left; padding-bottom: 1.5pt">Valuation allowance</td><td style="font-weight: normal; padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; font-weight: normal; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; font-weight: normal; text-align: right">(15,688</td><td style="padding-bottom: 1.5pt; font-weight: normal; text-align: left">)</td><td style="font-weight: normal; padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; font-weight: normal; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; font-weight: normal; text-align: right">(14,248</td><td style="padding-bottom: 1.5pt; font-weight: normal; text-align: left">)</td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td style="padding-left: 0.125in; text-indent: -0.125in; font-weight: normal; text-align: left; padding-bottom: 4pt">Total deferred
    tax assets, net</td><td style="font-weight: normal; padding-bottom: 4pt">&#160;</td>
    <td style="border-bottom: Black 4pt double; font-weight: normal; text-align: left">$</td><td style="border-bottom: Black 4pt double; font-weight: normal; text-align: right">152,475</td><td style="padding-bottom: 4pt; font-weight: normal; text-align: left">&#160;</td><td style="font-weight: normal; padding-bottom: 4pt">&#160;</td>
    <td style="border-bottom: Black 4pt double; font-weight: normal; text-align: left">$</td><td style="border-bottom: Black 4pt double; font-weight: normal; text-align: right">245,212</td><td style="padding-bottom: 4pt; font-weight: normal; text-align: left">&#160;</td></tr>
  </table>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">Movement of the
valuation allowance:</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: left; background-color: transparent">&#160;</p>

<table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font: 10pt Times New Roman, Times, Serif">
  <tr style="vertical-align: bottom">
    <td style="font-weight: normal; text-align: left">&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid">September&#160;30, <br/> 2023</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid">September&#160;30, <br/> 2022</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="width: 76%; font-weight: normal; text-align: left">Beginning balance</td><td style="width: 1%; font-weight: normal">&#160;</td>
    <td style="width: 1%; font-weight: normal; text-align: left">$</td><td style="width: 9%; font-weight: normal; text-align: right">14,248</td><td style="width: 1%; font-weight: normal; text-align: left">&#160;</td><td style="width: 1%; font-weight: normal">&#160;</td>
    <td style="width: 1%; font-weight: normal; text-align: left">$</td><td style="width: 9%; font-weight: normal; text-align: right">13,636</td><td style="width: 1%; font-weight: normal; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td style="font-weight: normal; text-align: left">Current year addition</td><td style="font-weight: normal">&#160;</td>
    <td style="font-weight: normal; text-align: left">&#160;</td><td style="font-weight: normal; text-align: right">1,844</td><td style="font-weight: normal; text-align: left">&#160;</td><td style="font-weight: normal">&#160;</td>
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  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font-weight: normal; text-align: left; padding-bottom: 1.5pt">Exchange difference</td><td style="font-weight: normal; padding-bottom: 1.5pt">&#160;</td>
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  <tr style="vertical-align: bottom; background-color: White">
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  </table>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">The Company periodically
evaluates the likelihood of the realization of deferred tax assets, and reduces the carrying amount of the deferred tax assets by a valuation
allowance to the extent it believes a portion will not be realized. Management considers new evidence, both positive and negative, that
could affect the Company&#8217;s future realization of deferred tax assets including its recent cumulative earnings experience, expectation
of future income, the carry forward periods available for tax reporting purposes and other relevant factors. The Company determined that
it is more likely than not its deferred tax assets could not be realized due to uncertainty on future earnings in Zhongjin Jing&#8217;ao.
The Company provided a 100% allowance for its deferred tax assets of Zhongjin Jing&#8217;ao as of September 30, 2023.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: left; background-color: transparent">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">The following
table reconciles the China statutory rates to the Company&#8217;s effective tax rate for the years ended September 30, 2023, 2022 and
2021:</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">&#160;</p>

<table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font: 10pt Times New Roman, Times, Serif">
  <tr style="vertical-align: bottom">
    <td style="font-weight: normal; text-align: center">&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
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  <tr style="vertical-align: bottom">
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  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
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  <tr style="vertical-align: bottom; background-color: White">
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  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
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  <tr style="vertical-align: bottom; background-color: White">
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<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">The Company continually
evaluates expiring statutes of limitations, audits, proposed settlements, changes in tax law and new authoritative rulings. As of September
30, 2023, all of the Company&#8217;s tax returns of its PRC Subsidiaries remain open for statutory examination by PRC tax authorities.</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: left; background-color: transparent">&#160;</p><p style="text-align: left; font: normal 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><span style="font-size: 10pt"><b>(b) Taxes payable</b></span></p>


<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: left; background-color: transparent"><b>&#160;</b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: left; background-color: transparent">Taxes payable consist
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<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: left; background-color: transparent">&#160;</p>

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    <td style="font-weight: normal; text-align: left; padding-bottom: 4pt">Total taxes payable</td><td style="font-weight: normal; padding-bottom: 4pt">&#160;</td>
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    <td style="border-bottom: Black 4pt double; font-weight: normal; text-align: left">$</td><td style="border-bottom: Black 4pt double; font-weight: normal; text-align: right">248,090</td><td style="padding-bottom: 4pt; font-weight: normal; text-align: left">&#160;</td></tr>
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<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The entire disclosure for income taxes. Disclosures may include net deferred tax liability or asset recognized in an enterprise's statement of financial position, net change during the year in the total valuation allowance, approximate tax effect of each type of temporary difference and carryforward that gives rise to a significant portion of deferred tax liabilities and deferred tax assets, utilization of a tax carryback, and tax uncertainties information.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 946<br> -SubTopic 20<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 13<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480990/946-20-50-13<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 235<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.4-08(h)(2))<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480678/235-10-S99-1<br><br>Reference 3: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 740<br> -Name Accounting Standards Codification<br> -Publisher FASB<br> -URI https://asc.fasb.org//740/tableOfContent<br><br>Reference 4: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 740<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 14<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147482685/740-10-50-14<br><br>Reference 5: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 740<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 21<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147482685/740-10-50-21<br><br>Reference 6: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 740<br> -SubTopic 270<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 1<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147482526/740-270-50-1<br><br>Reference 7: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 740<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 17<br> -Subparagraph (b)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147482685/740-10-50-17<br><br>Reference 8: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 740<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SAB TOPIC 6.I.5.Q1)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147479360/740-10-S99-1<br><br>Reference 9: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 740<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 2<br> -Subparagraph (SAB Topic 11.C)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147479360/740-10-S99-2<br><br>Reference 10: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 740<br> -SubTopic 30<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 2<br> -Subparagraph (a)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147482603/740-30-50-2<br></p></div>
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<span style="display: none;">v3.24.1.u1</span><table class="report" border="0" cellspacing="2" id="idm140135286409920">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>Concentrations<br></strong></div></th>
<th class="th" colspan="1">12 Months Ended</th>
</tr>
<tr><th class="th"><div>Sep. 30, 2023</div></th></tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_RisksAndUncertaintiesAbstract', window );"><strong>Concentrations [Abstract]</strong></a></td>
<td class="text">&#160;<span></span>
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<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_ConcentrationRiskDisclosureTextBlock', window );">CONCENTRATIONS</a></td>
<td class="text"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: left; background-color: transparent"><b>NOTE 11 &#8212;
CONCENTRATIONS</b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent"><b>&#160;</b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">A majority of
the Company&#8217;s revenue and expense transactions are denominated in RMB and a significant portion of the Company&#8217;s assets and
liabilities are denominated in RMB. RMB is not freely convertible into foreign currencies. In the PRC, foreign exchange transactions
are required by law to be transacted only by authorized financial institutions at exchange rates set by the People&#8217;s Bank of China
(&#8220;PBOC&#8221;). Remittances in currencies other than RMB may require certain supporting documentation in order to effect the remittance.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">As of September
30, 2023 and 2022, $1,363,617 and $<span style="-sec-ix-hidden: hidden-fact-120">nil</span> of the Company&#8217;s cash was deposited at financial institutions outside of PRC, $5,561,070
and $4,785,389 of the Company&#8217;s cash was on deposit at financial institutions in mainland China, and $108 and $<span style="-sec-ix-hidden: hidden-fact-121">nil</span> of the Company&#8217;s
cash was on deposit at financial institutions in Hong Kong. None of the Company cash deposited at financial institutions maintain insurance
to cover bank deposits in the event of bank failure. However, the Company has not experienced any losses in such accounts and believes
it is not exposed to any risks on its cash on bank accounts. For the years ended September 30, 2023, 2022 and 2021, the Company&#8217;s
substantial assets were located in the PRC and all of the Company&#8217;s revenues were derived from its subsidiaries located in the
PRC.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">For the years
ended September 30, 2023, 2022 and 2021, one customer accounted for approximately 69.8%, 73.0% and 78.2% of the Company&#8217;s total
revenue. Sales to the subsidiaries of this customer accounted for approximately 8.4%, 7.5% and 5.0% of the Company&#8217;s total revenue
for the years ended September 30, 2023, 2022 and 2021, respectively. In aggregate, sales to this customer and its subsidiaries represent
approximately 78.2%, 80.5% and 83.2% of the Company&#8217;s total revenue for the years ended September 30, 2023, 2022 and 2021, respectively.</p>

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<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">As of September
30, 2023 and 2022, one customer accounted for 53.1% and 72.4%of the accounts receivable balance, respectively.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">For the years
ended September 30, 2023 and 2022, no supplier accounted for more than 10% of the Company&#8217;s total purchases, respectively. For
the year ended September 30, 2021 one supplier accounted for 15.7% of the Company&#8217;s total purchases.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">As of September
30, 2023 and 2022, one supplier accounted for 10.5% and 10.7% of the accounts payable balance, respectively.</p><span></span>
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<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The entire disclosure for any concentrations existing at the date of the financial statements that make an entity vulnerable to a reasonably possible, near-term, severe impact. This disclosure informs financial statement users about the general nature of the risk associated with the concentration, and may indicate the percentage of concentration risk as of the balance sheet date.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Topic 275<br> -Name Accounting Standards Codification<br> -Publisher FASB<br> -URI https://asc.fasb.org//275/tableOfContent<br></p></div>
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<span style="display: none;">v3.24.1.u1</span><table class="report" border="0" cellspacing="2" id="idm140135284195168">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>Shareholders' Equity<br></strong></div></th>
<th class="th" colspan="1">12 Months Ended</th>
</tr>
<tr><th class="th"><div>Sep. 30, 2023</div></th></tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_EquityAbstract', window );"><strong>Shareholders Equity [Abstract]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_StockholdersEquityNoteDisclosureTextBlock', window );">SHAREHOLDERS' EQUITY</a></td>
<td class="text"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent"><b>NOTE 12 &#8212;
SHAREHOLDERS&#8217; EQUITY</b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent"><b><i>&#160;</i></b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent"><b><i>Ordinary
Shares</i></b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0in; background-color: transparent"><b>&#160;</b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">On February 8, 2024, the Company formally executed
a forward stock split of its ordinary shares at a ratio of one pre-split ordinary share to 20 post-split ordinary shares. After the stock
split, the authorized number of ordinary shares became 1,000,000,000, increased from 50,000,000 pre-split shares. The par value changed
from $0.001 to $0.00005 accordingly. The number of shares and per share data are presented herein have been retroactively adjusted to
give effect to the stock split.</p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">Upon the incorporation
of the Company, 400,000,000 ordinary shares were issued. On October 28, 2022, the original shareholders of the Company surrendered 265,000,000
ordinary shares for no consideration. As a result, on a retrospective basis, 135,000,000 ordinary shares were issued and outstanding
as of September 30, 2022 and 2021.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent"><b><i>Initial
Public Offering</i></b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent"><b>&#160;</b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">On March 30, 2023,
the Company closed its initial public offering (the &#8220;Offering&#8221;) of 20,000,000 ordinary shares at a public offering price
of $0.4 per share for total gross proceeds of $8,000,000 before deducting underwriting discounts and offering expenses. Net proceeds
of the Company&#8217;s Offering were approximately $6.8 million. In addition, the Company granted the underwriters a 45-day option to
purchase up to an additional 3,000,000 ordinary shares at the public offering price, less underwriting discounts, to cover over-allotment,
if any. On April 6, 2023, the underwriter partially exercised the over-allotment option to purchase an additional 947,100 ordinary shares
for total gross proceeds of $378,840 before deducting underwriting discounts and commissions. As of May 14, 2023, the remaining options
were expired. The Company&#8217;s ordinary shares began trading on the Nasdaq Capital Market under the symbol &#8220;ZJYL&#8221; on March
28, 2023.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent"><b><i>&#160;</i></b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent"><b><i>Statutory
reserve and restricted net assets</i></b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent"><b><i>&#160;</i></b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">The Company&#8217;s
PRC subsidiary, VIE and VIE&#8217;s subsidiaries are restricted in their ability to transfer a portion of their net assets to the Company.
The payment of dividends by entities organized in China is subject to limitations, procedures and formalities. Regulations in the PRC
currently permit payment of dividends only out of accumulated profits as determined in accordance with accounting standards and regulations
in China.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">The Company is
required to make appropriations to certain reserve funds, comprising the statutory surplus reserve and the discretionary surplus reserve,
based on after-tax net income determined in accordance with generally accepted accounting principles of the PRC (&#8220;PRC GAAP&#8221;).
Appropriations to the statutory surplus reserve are required to be at least 10% of the after-tax net income determined in accordance
with PRC GAAP until the reserve is equal to 50% of the entity&#8217;s registered capital. Appropriations to the discretionary surplus
reserve are made at the discretion of the Board of Directors. The statutory reserve may be applied against prior year losses, if any,
and may be used for general business expansion and production or increase in registered capital, but are not distributable as cash dividends.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">Relevant PRC laws
and regulations restrict the Company&#8217;s PRC subsidiary, VIE and VIE&#8217;s subsidiaries from transferring a portion of their net
assets, equivalent to their statutory reserves and their share capital, to the Company&#8217;s shareholders in the form of loans, advances
or cash dividends. Only PRC entities&#8217; accumulated profits may be distributed as dividends to the Company&#8217;s shareholders without
the consent of a third party. As of September 30, 2023 and 2022, the restricted amounts as determined pursuant to PRC statutory laws
totaled $2,010,890 and $1,651,422, respectively, and total restricted net assets amounted to $2,097,449 and $1,737,982, respectively.</p><span></span>
</td>
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<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The entire disclosure for equity.</p></div>
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<span style="display: none;">v3.24.1.u1</span><table class="report" border="0" cellspacing="2" id="idm140135286464512">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>Commitments and Contingencies<br></strong></div></th>
<th class="th" colspan="1">12 Months Ended</th>
</tr>
<tr><th class="th"><div>Sep. 30, 2023</div></th></tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_CommitmentsAndContingenciesDisclosureAbstract', window );"><strong>Commitments and Contingencies [Abstract]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_CommitmentsAndContingenciesDisclosureTextBlock', window );">COMMITMENTS AND CONTINGENCIES</a></td>
<td class="text"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent"><b>NOTE 13 &#8212;
COMMITMENTS AND CONTINGENCIES</b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent"><b>&#160;</b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: left; background-color: transparent"><b><i>Contingencies</i></b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent"><b><i>&#160;</i></b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">From time to time,
the Company is a party to various legal actions arising in the ordinary course of business. The Company accrues costs associated with
these matters when they become probable and the amount can be reasonably estimated. Legal costs incurred in connection with loss contingencies
are expensed as incurred. The Company&#8217;s management does not expect any liability from the disposition of such claims and litigation
individually or in the aggregate to have a material adverse impact on the Company&#8217;s consolidated financial position, results of
operations and cash flows. The Company currently does not have any material legal proceedings.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">&#160;</p>

<p style="font: bold 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white"><i>Lease commitment</i></p>

<p style="font: bold 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white">&#160;</p>

<p style="font: bold 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white"><span style="font-style: normal; font-weight: normal">The
Company&#8217;s VIE&#8217;s subsidiary Taizhou Zhongjin, leases a factory building as the manufacturing plant and administrative office
and it also leases apartments as dormitories for its workers, and Changzhou Zhongjin leases apartments as dormitories for its workers,
and Zhongjin Jing&#8217;ao leases an office as an administrative office. These non-cancelable operating lease agreements have various
expiration dates between 2022 and 2037. On April 20, 2014, Taizhou Zhongjin signed a lease agreement with the landlord to lease a factory
building for 20 years, with annual rent of approximately $39,000 (RMB 250,000). Taizhou Zhongjin invested a total of approximately $0.79
million (RMB 5 million) in leasehold improvements to the leased factory. Pursuant to the lease agreement, the annual rent expense was
waived by the landlord to offset against the leasehold improvements until the end of the lease.</span></p>

<p style="font: bold 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white">&#160;</p>

<p style="font: bold 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white"><span style="font-style: normal; font-weight: normal">Rent
expense for the years ended September 30, 2023, 2022 and 2021 was $24,099, $74,536 and $82,906, respectively.</span></p>

<p style="font: bold 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">As of September
30, 2023, the Company was obligated under operating leases for minimum rentals as follows:</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">&#160;</p>

<table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font: 10pt Times New Roman, Times, Serif">
  <tr style="vertical-align: bottom">
    <td style="font-weight: bold; text-align: left; border-bottom: Black 1.5pt solid">For&#160;the&#160;Twelve&#160;Months&#160;Ending
    September 30,</td><td style="font-weight: normal; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="font-weight: normal; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt; font-weight: normal">&#160;</td></tr>
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    <td style="width: 88%; font-weight: normal; text-align: left">2024</td><td style="width: 1%; font-weight: normal">&#160;</td>
    <td style="width: 1%; font-weight: normal; text-align: left">$</td><td style="width: 9%; font-weight: normal; text-align: right">4,936</td><td style="width: 1%; font-weight: normal; text-align: left">&#160;</td></tr>
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    <td style="font-weight: normal; text-align: left">2025</td><td style="font-weight: normal">&#160;</td>
    <td style="font-weight: normal; text-align: left">&#160;</td><td style="font-weight: normal; text-align: right">165</td><td style="font-weight: normal; text-align: left">&#160;</td></tr>
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    <td style="font-weight: normal; text-align: left">2026</td><td style="font-weight: normal">&#160;</td>
    <td style="font-weight: normal; text-align: left">&#160;</td><td style="font-weight: normal; text-align: right">165</td><td style="font-weight: normal; text-align: left">&#160;</td></tr>
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    <td style="font-weight: normal; text-align: left">2027</td><td style="font-weight: normal">&#160;</td>
    <td style="font-weight: normal; text-align: left">&#160;</td><td style="font-weight: normal; text-align: right">165</td><td style="font-weight: normal; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font-weight: normal; text-align: left">2028</td><td style="font-weight: normal">&#160;</td>
    <td style="font-weight: normal; text-align: left">&#160;</td><td style="font-weight: normal; text-align: right">165</td><td style="font-weight: normal; text-align: left">&#160;</td></tr>
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    <td style="font-weight: normal; text-align: left; padding-bottom: 1.5pt">Thereafter</td><td style="font-weight: normal; padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; font-weight: normal; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; font-weight: normal; text-align: right">1,522</td><td style="padding-bottom: 1.5pt; font-weight: normal; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font-weight: normal; text-align: left; padding-bottom: 4pt">&#160;</td><td style="font-weight: normal; padding-bottom: 4pt">&#160;</td>
    <td style="border-bottom: Black 4pt double; font-weight: normal; text-align: left">$</td><td style="border-bottom: Black 4pt double; font-weight: normal; text-align: right">7,118</td><td style="padding-bottom: 4pt; font-weight: normal; text-align: left">&#160;</td></tr>
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<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The entire disclosure for commitments and contingencies.</p></div>
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<span style="display: none;">v3.24.1.u1</span><table class="report" border="0" cellspacing="2" id="idm140135286026896">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>Segment Reporting<br></strong></div></th>
<th class="th" colspan="1">12 Months Ended</th>
</tr>
<tr><th class="th"><div>Sep. 30, 2023</div></th></tr>
<tr class="re">
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<td class="text">&#160;<span></span>
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<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_SegmentReportingDisclosureTextBlock', window );">SEGMENT REPORTING</a></td>
<td class="text"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent"><b>NOTE 14 &#8212;
SEGMENT REPORTING</b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent"><b>&#160;</b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">An operating segment
is a component of the Company that engages in business activities from which it may earn revenues and incur expenses, and is identified
on the basis of the internal financial reports that are provided to and regularly reviewed by the Company&#8217;s chief operating decision
maker in order to allocate resources and assess performance of the segment.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">The management
of the Company concludes that it has only one reporting segment. The Company designs and manufactures quality wheelchair and other living
aids products. The Company&#8217;s products have similar economic characteristics with respect to raw materials, vendors, marketing and
promotions, customers and methods of distribution. The Company&#8217;s chief operating decision maker has been identified as the Chief
Executive Officer, who reviews consolidated results when making decisions about allocating resources and assessing performance of the
Company, rather than by product types or geographic area; hence the Company has only one reporting segment.</p><span></span>
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<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>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.</p></div>
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<span style="display: none;">v3.24.1.u1</span><table class="report" border="0" cellspacing="2" id="idm140135383406080">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>Subsequent Events<br></strong></div></th>
<th class="th" colspan="1">12 Months Ended</th>
</tr>
<tr><th class="th"><div>Sep. 30, 2023</div></th></tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_SubsequentEventsAbstract', window );"><strong>Subsequent Events [Abstract]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_SubsequentEventsTextBlock', window );">SUBSEQUENT EVENTS</a></td>
<td class="text"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent"><b>NOTE 15 &#8212;
SUBSEQUENT EVENTS</b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent"><b><i>Communications
with Nasdaq</i></b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">On September 25,
2023, the Company received a letter from Listing Qualifications Department of the Nasdaq Stock Market (the &#8220;Nasdaq&#8221;) indicating
that the Company was not in compliance with Listing Rule 5550(a)(3), which requires the Company to have at least 30 public holders for
continued listing. On December 18, 2023, the Company received a letter (the &#8220;Delisting Letter&#8221;) from Nasdaq notifying the
Company that it had failed to provide a detailed plan to support a decision for further time for compliance. Additionally, upon subsequent
review of the allocation of shares issued in the Company&#8217;s initial public offering, Nasdaq staff has determined that the Company
did not meet the 300 Round Lot Holder requirement for initial listing on the Nasdaq Capital Market. In that regard, Nasdaq staff has
determined to initiate procedures to delist the Company&#8217;s securities from Nasdaq. Unless the Company requests an appeal of that
determination, trading of the Company&#8217;s ordinary shares will be suspended at the opening of business on December 28, 2023.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">The Company submitted
a request for a hearing before the Nasdaq Hearings Panel (the &#8220;Panel&#8221;). On December 20, 2023, the Company received a letter
from Nasdaq indicating that the delisting action has been stayed, pending a final written decision by the Panel. The hearing before the
Panel (the &#8220;Hearing&#8221;) was scheduled on March 14, 2024.&#160;After reviewing the Company&#8217;s prehearing submission, Nasdaq
subsequently informed the Company on February 29, 2024 that it has regained compliance with the Nasdaq Listing Rule 5550(a)(3).</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">On March 28, 2024,
the Company received a hearing decision letter from Nasdaq stating that the Panel has granted the Company&#8217;s request for continued
listing on The Nasdaq Stock Market, subject to the condition that the Company files its annual report on Form 20-F for fiscal year 2023
(the &#8220;Annual Report&#8221;) with the SEC on or before May 20, 2024 (the &#8220;Extension Period&#8221;).</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent"><b>&#160;</b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent"><b><i>Subsequent
financing</i></b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">In December 2023,
the Company issued 600,000 ordinary shares at $0.52 per share and received aggregate gross proceeds of $312,000.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">On January 3,
2024, Changzhou Zhongjin entered into a loan agreement with China Merchants Bank to borrow approximately $1,371,000 (RMB 10.0 million)
as working capital. The loan has a fixed interest rate of 2.80% per annum and matures in one year. In addition, the Company&#8217;s major
shareholder Mr. Erqi Wang, signed a maximum guarantee agreement with China Merchants Bank to provide personal credit guarantees for the
loan.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">On January 3,
2024, Changzhou Zhongjin entered into a loan agreement with Agricultural Bank of China to borrow approximately $2,728,000 (RMB 19.9 million)
as working capital. The loan has a fixed interest rate of 2.95% per annum and matures in one year.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">On January 10,
2024, Changzhou Zhongjin entered into a loan agreement with Jiangsu Bank to borrow approximately $1,371,000 (RMB 10.0 million) as working
capital. The loan has a fixed interest rate of 3% per annum and matures in six months. In addition, the Company&#8217;s major shareholder
Mr. Erqi Wang, signed a maximum guarantee agreement with Jiangsu Bank to provide personal credit guarantees for the loan.</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">&#160;</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent"><b><i>Stock split</i></b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">As mentioned in
Note 12, effective February 8, 2024, with the approval of the shareholders, the Company executed a forward stock split of its issued
and unissued ordinary shares at a ratio of twenty-for-one. Each of the pre-split shares with a par value of $0.001 has been converted
into twenty post-split shares with a par value of $0.00005 per share. As a result of the stock split, the authorized share capital of
the Company has become 1,000,000,000 shares with a par value of $0.00005 per share.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">In
accordance with ASC Topic 855, &#8220;Subsequent Events&#8221;, which establishes general standards of accounting for and disclosure
of events that occur after the balance sheet date but before these financial statements are issued, the Company has evaluated all events
or transactions that occurred after September 30, 2023, up through April 26, 2024, when the Company issued the consolidated financial
statements.</span></p><span></span>
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<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 855<br> -Name Accounting Standards Codification<br> -Publisher FASB<br> -URI https://asc.fasb.org//855/tableOfContent<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 855<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 2<br> -Subparagraph (a)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147483399/855-10-50-2<br></p></div>
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<span style="display: none;">v3.24.1.u1</span><table class="report" border="0" cellspacing="2" id="idm140135286193872">
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<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>Condensed Financial Information of the Parent Company<br></strong></div></th>
<th class="th" colspan="1">12 Months Ended</th>
</tr>
<tr><th class="th"><div>Sep. 30, 2023</div></th></tr>
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<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_srt_CondensedFinancialInformationOfParentCompanyOnlyDisclosureAbstract', window );"><strong>Condensed Financial Information Disclosure [Abstract]</strong></a></td>
<td class="text">&#160;<span></span>
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<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_CondensedFinancialInformationOfParentCompanyOnlyDisclosureTextBlock', window );">CONDENSED FINANCIAL INFORMATION OF THE PARENT COMPANY</a></td>
<td class="text"><p style="font: bold 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white">NOTE 16 &#8212;
CONDENSED FINANCIAL INFORMATION OF THE PARENT COMPANY</p>

<p style="font: bold 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white">&#160;</p>

<p style="font: bold 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white"><span style="font-style: normal; font-weight: normal">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 percent 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&#8217;s
PRC subsidiaries, the VIE and the VIE&#8217;s subsidiaries exceeded 25% of the consolidated net assets of the Company, therefore, the
condensed financial statements for the parent company are included herein.</span></p>

<p style="font: bold 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white"><span style="font-style: normal; font-weight: normal">&#160;</span></p>

<p style="font: bold 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white"><span style="font-style: normal; font-weight: normal">For
purposes of the above test, restricted net assets of consolidated subsidiaries, the VIE and the VIE&#8217;s subsidiaries shall mean that
amount of the Company&#8217;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.</span></p>

<p style="font: bold 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white"><span style="font-style: normal; font-weight: normal">&#160;</span></p>

<p style="font: bold 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white"><span style="font-style: normal; font-weight: normal">The
condensed financial information of the parent company has been prepared using the same accounting policies as set out in the Company&#8217;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 &#8220;Investment in subsidiaries and VIE&#8221; and the respective profit
or loss as &#8220;Equity in earnings of subsidiaries and VIE and VIE&#8217;s subsidiaries&#8221; on the condensed statements of income.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: left; background-color: transparent"><span style="font-style: normal; font-weight: normal">&#160;</span></p>

<p style="font: bold 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white"><span style="font-style: normal; font-weight: normal">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 U.S. GAAP have been condensed or omitted.</span></p>

<p style="font: bold 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">The Company did
not announce nor pay any dividend for the periods presented. As of September 30, 2023 and 2022, 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.</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">&#160;</p><table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font: 10pt Times New Roman, Times, Serif">
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    <td style="padding-left: 0.125in; text-indent: -0.125in; font-weight: normal; text-align: center">&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
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    <td style="font-weight: normal; text-align: left">&#160;</td><td style="font-weight: normal; text-align: right">&#160;</td><td style="font-weight: normal; text-align: left">&#160;</td><td style="font-weight: normal">&#160;</td>
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    <td style="padding-left: 0.125in; text-indent: -0.125in; font-weight: normal; text-align: left">LIABILITIES AND SHAREHOLDERS&#8217; EQUITY</td><td style="font-weight: normal">&#160;</td>
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    <td style="font-weight: normal; text-align: left">&#160;</td><td style="font-weight: normal; text-align: right">&#160;</td><td style="font-weight: normal; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
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    <td style="font-weight: normal; text-align: left">&#160;</td><td style="font-weight: normal; text-align: right">&#160;</td><td style="font-weight: normal; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td style="text-indent: -0.125in; padding-left: 0.25in; font-weight: normal; text-align: left">Ordinary shares, $0.00005 par value, 1,000,000,000 shares authorized, 155,947,100 shares and 135,000,000 shares were issued and outstanding as of September 30, 2023 and 2022, respectively*</td><td style="font-weight: normal">&#160;</td>
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  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-indent: -0.125in; padding-left: 0.25in; font-weight: normal; text-align: left">Additional paid-in capital</td><td style="font-weight: normal">&#160;</td>
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  <tr style="vertical-align: bottom; background-color: White">
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  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-indent: -0.125in; padding-left: 0.25in; font-weight: normal; text-align: left; padding-bottom: 1.5pt">Accumulated other comprehensive gain</td><td style="font-weight: normal; padding-bottom: 1.5pt">&#160;</td>
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  <tr style="vertical-align: bottom; background-color: White">
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    <td style="border-bottom: Black 1.5pt solid; font-weight: normal; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; font-weight: normal; text-align: right">4,906,365</td><td style="padding-bottom: 1.5pt; font-weight: normal; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="padding-left: 0.125in; text-indent: -0.125in; font-weight: normal; text-align: left">&#160;</td><td style="font-weight: normal">&#160;</td>
    <td style="font-weight: normal; text-align: left">&#160;</td><td style="font-weight: normal; text-align: right">&#160;</td><td style="font-weight: normal; text-align: left">&#160;</td><td style="font-weight: normal">&#160;</td>
    <td style="font-weight: normal; text-align: left">&#160;</td><td style="font-weight: normal; text-align: right">&#160;</td><td style="font-weight: normal; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td style="text-indent: -0.125in; padding-left: 0.25in; font-weight: normal; text-align: left; padding-bottom: 4pt">Total liabilities and shareholders&#8217; equity</td><td style="font-weight: normal; padding-bottom: 4pt">&#160;</td>
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  </table>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">&#160;</p>

<table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%"><tr style="vertical-align: top; text-align: justify">
<td style="width: 0.25in; text-align: left">*</td><td style="text-align: justify">Retrospectively restated for effect of a 20-for-1 forward
split on February 8, 2024.</td>
</tr></table><p style="margin-top: 0; margin-bottom: 0">&#160;</p><table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font: 10pt Times New Roman, Times, Serif">
  <tr style="vertical-align: bottom">
    <td style="padding-left: 0.125in; text-indent: -0.125in; font-weight: normal; text-align: justify">&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
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    30,</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td></tr>
  <tr style="vertical-align: bottom">
    <td style="padding-left: 0.125in; text-indent: -0.125in; font-weight: normal; text-align: justify">&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
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  <tr style="vertical-align: bottom">
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    <td colspan="2" style="font-weight: normal; text-align: right">&#160;</td><td style="font-weight: normal">&#160;</td><td style="font-weight: normal">&#160;</td>
    <td colspan="2" style="font-weight: normal; text-align: right">&#160;</td><td style="font-weight: normal">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
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    <td style="width: 1%; font-weight: normal; text-align: left">$</td><td style="width: 9%; font-weight: normal; text-align: right"><div style="-sec-ix-hidden: hidden-fact-133">-</div></td><td style="width: 1%; font-weight: normal; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td style="padding-left: 0.125in; text-indent: -0.125in; font-weight: normal; text-align: justify">&#160;</td><td style="font-weight: normal">&#160;</td>
    <td style="font-weight: normal; text-align: left">&#160;</td><td style="font-weight: normal; text-align: right">&#160;</td><td style="font-weight: normal; text-align: left">&#160;</td><td style="font-weight: normal">&#160;</td>
    <td style="font-weight: normal; text-align: left">&#160;</td><td style="font-weight: normal; text-align: right">&#160;</td><td style="font-weight: normal; text-align: left">&#160;</td><td style="font-weight: normal">&#160;</td>
    <td style="font-weight: normal; text-align: left">&#160;</td><td style="font-weight: normal; text-align: right">&#160;</td><td style="font-weight: normal; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="padding-left: 0.125in; text-indent: -0.125in; font-weight: normal; text-align: justify">OTHER INCOME</td><td style="font-weight: normal">&#160;</td>
    <td style="font-weight: normal; text-align: left">&#160;</td><td style="font-weight: normal; text-align: right">&#160;</td><td style="font-weight: normal; text-align: left">&#160;</td><td style="font-weight: normal">&#160;</td>
    <td style="font-weight: normal; text-align: left">&#160;</td><td style="font-weight: normal; text-align: right">&#160;</td><td style="font-weight: normal; text-align: left">&#160;</td><td style="font-weight: normal">&#160;</td>
    <td style="font-weight: normal; text-align: left">&#160;</td><td style="font-weight: normal; text-align: right">&#160;</td><td style="font-weight: normal; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td style="padding-left: 0.125in; text-indent: -0.125in; font-weight: normal; text-align: justify">Interest income, net</td><td style="font-weight: normal">&#160;</td>
    <td style="font-weight: normal; text-align: left">&#160;</td><td style="font-weight: normal; text-align: right">27,448</td><td style="font-weight: normal; text-align: left">&#160;</td><td style="font-weight: normal">&#160;</td>
    <td style="font-weight: normal; text-align: left">&#160;</td><td style="font-weight: normal; text-align: right"><div style="-sec-ix-hidden: hidden-fact-134">-</div></td><td style="font-weight: normal; text-align: left">&#160;</td><td style="font-weight: normal">&#160;</td>
    <td style="font-weight: normal; text-align: left">&#160;</td><td style="font-weight: normal; text-align: right"><div style="-sec-ix-hidden: hidden-fact-135">-</div></td><td style="font-weight: normal; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="padding-left: 0.125in; text-indent: -0.125in; font-weight: normal; text-align: justify">&#160;</td><td style="font-weight: normal">&#160;</td>
    <td style="font-weight: normal; text-align: left">&#160;</td><td style="font-weight: normal; text-align: right">&#160;</td><td style="font-weight: normal; text-align: left">&#160;</td><td style="font-weight: normal">&#160;</td>
    <td style="font-weight: normal; text-align: left">&#160;</td><td style="font-weight: normal; text-align: right">&#160;</td><td style="font-weight: normal; text-align: left">&#160;</td><td style="font-weight: normal">&#160;</td>
    <td style="font-weight: normal; text-align: left">&#160;</td><td style="font-weight: normal; text-align: right">&#160;</td><td style="font-weight: normal; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td style="padding-left: 0.125in; text-indent: -0.125in; font-weight: normal; text-align: justify; padding-bottom: 1.5pt">EQUITY IN EARNINGS OF SUBSIDIARIES</td><td style="font-weight: normal; padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; font-weight: normal; text-align: left">$</td><td style="border-bottom: Black 1.5pt solid; font-weight: normal; text-align: right">3,438,272</td><td style="padding-bottom: 1.5pt; font-weight: normal; text-align: left">&#160;</td><td style="font-weight: normal; padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; font-weight: normal; text-align: left">$</td><td style="border-bottom: Black 1.5pt solid; font-weight: normal; text-align: right">2,706,527</td><td style="padding-bottom: 1.5pt; font-weight: normal; text-align: left">&#160;</td><td style="font-weight: normal; padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; font-weight: normal; text-align: left">$</td><td style="border-bottom: Black 1.5pt solid; font-weight: normal; text-align: right">2,193,088</td><td style="padding-bottom: 1.5pt; font-weight: normal; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="padding-left: 0.125in; text-indent: -0.125in; font-weight: normal; text-align: justify">&#160;</td><td style="font-weight: normal">&#160;</td>
    <td style="font-weight: normal; text-align: left">&#160;</td><td style="font-weight: normal; text-align: right">&#160;</td><td style="font-weight: normal; text-align: left">&#160;</td><td style="font-weight: normal">&#160;</td>
    <td style="font-weight: normal; text-align: left">&#160;</td><td style="font-weight: normal; text-align: right">&#160;</td><td style="font-weight: normal; text-align: left">&#160;</td><td style="font-weight: normal">&#160;</td>
    <td style="font-weight: normal; text-align: left">&#160;</td><td style="font-weight: normal; text-align: right">&#160;</td><td style="font-weight: normal; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td style="padding-left: 0.125in; text-indent: -0.125in; font-weight: normal; text-align: justify">NET INCOME</td><td style="font-weight: normal">&#160;</td>
    <td style="font-weight: normal; text-align: left">&#160;</td><td style="font-weight: normal; text-align: right">2,878,230</td><td style="font-weight: normal; text-align: left">&#160;</td><td style="font-weight: normal">&#160;</td>
    <td style="font-weight: normal; text-align: left">&#160;</td><td style="font-weight: normal; text-align: right">2,706,527</td><td style="font-weight: normal; text-align: left">&#160;</td><td style="font-weight: normal">&#160;</td>
    <td style="font-weight: normal; text-align: left">&#160;</td><td style="font-weight: normal; text-align: right">2,193,088</td><td style="font-weight: normal; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="padding-left: 0.125in; text-indent: -0.125in; font-weight: normal; text-align: justify; padding-bottom: 1.5pt">FOREIGN CURRENCY TRANSLATION ADJUSTMENTS</td><td style="font-weight: normal; padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; font-weight: normal; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; font-weight: normal; text-align: right"><div style="-sec-ix-hidden: hidden-fact-136">-</div></td><td style="padding-bottom: 1.5pt; font-weight: normal; text-align: left">&#160;</td><td style="font-weight: normal; padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; font-weight: normal; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; font-weight: normal; text-align: right"><div style="-sec-ix-hidden: hidden-fact-137">-</div></td><td style="padding-bottom: 1.5pt; font-weight: normal; text-align: left">&#160;</td><td style="font-weight: normal; padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; font-weight: normal; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; font-weight: normal; text-align: right"><div style="-sec-ix-hidden: hidden-fact-138">-</div></td><td style="padding-bottom: 1.5pt; font-weight: normal; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td style="padding-left: 0.125in; text-indent: -0.125in; font-weight: normal; text-align: justify; padding-bottom: 4pt">COMPREHENSIVE INCOME ATTRIBUTABLE TO THE COMPANY</td><td style="font-weight: normal; padding-bottom: 4pt">&#160;</td>
    <td style="border-bottom: Black 4pt double; font-weight: normal; text-align: left">$</td><td style="border-bottom: Black 4pt double; font-weight: normal; text-align: right">2,878,230</td><td style="padding-bottom: 4pt; font-weight: normal; text-align: left">&#160;</td><td style="font-weight: normal; padding-bottom: 4pt">&#160;</td>
    <td style="border-bottom: Black 4pt double; font-weight: normal; text-align: left">$</td><td style="border-bottom: Black 4pt double; font-weight: normal; text-align: right">2,706,527</td><td style="padding-bottom: 4pt; font-weight: normal; text-align: left">&#160;</td><td style="font-weight: normal; padding-bottom: 4pt">&#160;</td>
    <td style="border-bottom: Black 4pt double; font-weight: normal; text-align: left">$</td><td style="border-bottom: Black 4pt double; font-weight: normal; text-align: right">2,193,088</td><td style="padding-bottom: 4pt; font-weight: normal; text-align: left">&#160;</td></tr>
  </table><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: left; background-color: transparent">&#160;</p><table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font: 10pt Times New Roman, Times, Serif">
  <tr style="vertical-align: bottom">
    <td style="padding-left: 0.125in; text-indent: -0.125in; font-weight: normal; text-align: justify">&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
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  <tr style="vertical-align: bottom">
    <td style="padding-left: 0.125in; text-indent: -0.125in; font-weight: normal; text-align: justify">&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
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  <tr style="vertical-align: bottom">
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  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
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  <tr style="vertical-align: bottom; background-color: White">
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    <td style="font-weight: normal; text-align: left">&#160;</td><td style="font-weight: normal; text-align: right">&#160;</td><td style="font-weight: normal; text-align: left">&#160;</td><td style="font-weight: normal">&#160;</td>
    <td style="font-weight: normal; text-align: left">&#160;</td><td style="font-weight: normal; text-align: right">&#160;</td><td style="font-weight: normal; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
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    <td style="font-weight: normal; text-align: left">&#160;</td><td style="font-weight: normal; text-align: right">(3,438,272</td><td style="font-weight: normal; text-align: left">)</td><td style="font-weight: normal">&#160;</td>
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  <tr style="vertical-align: bottom; background-color: White">
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    <td style="font-weight: normal; text-align: left">&#160;</td><td style="font-weight: normal; text-align: right">&#160;</td><td style="font-weight: normal; text-align: left">&#160;</td><td style="font-weight: normal">&#160;</td>
    <td style="font-weight: normal; text-align: left">&#160;</td><td style="font-weight: normal; text-align: right">&#160;</td><td style="font-weight: normal; text-align: left">&#160;</td><td style="font-weight: normal">&#160;</td>
    <td style="font-weight: normal; text-align: left">&#160;</td><td style="font-weight: normal; text-align: right">&#160;</td><td style="font-weight: normal; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-indent: -0.125in; padding-left: 0.375in; font-weight: normal; text-align: justify">Prepaid expenses and other current assets</td><td style="font-weight: normal">&#160;</td>
    <td style="font-weight: normal; text-align: left">&#160;</td><td style="font-weight: normal; text-align: right">(60,000</td><td style="font-weight: normal; text-align: left">)</td><td style="font-weight: normal">&#160;</td>
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    <td style="font-weight: normal; text-align: left">&#160;</td><td style="font-weight: normal; text-align: right"><div style="-sec-ix-hidden: hidden-fact-140">-</div></td><td style="font-weight: normal; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: White">
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    <td style="border-bottom: Black 1.5pt solid; font-weight: normal; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; font-weight: normal; text-align: right">160,000</td><td style="padding-bottom: 1.5pt; font-weight: normal; text-align: left">&#160;</td><td style="font-weight: normal; padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; font-weight: normal; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; font-weight: normal; text-align: right"><div style="-sec-ix-hidden: hidden-fact-141">-</div></td><td style="padding-bottom: 1.5pt; font-weight: normal; text-align: left">&#160;</td><td style="font-weight: normal; padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; font-weight: normal; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; font-weight: normal; text-align: right"><div style="-sec-ix-hidden: hidden-fact-142">-</div></td><td style="padding-bottom: 1.5pt; font-weight: normal; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="padding-left: 0.125in; text-indent: -0.125in; font-weight: normal; text-align: justify; padding-bottom: 1.5pt">Net cash used in operating activities</td><td style="font-weight: normal; padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; font-weight: normal; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; font-weight: normal; text-align: right">(460,042</td><td style="padding-bottom: 1.5pt; font-weight: normal; text-align: left">)</td><td style="font-weight: normal; padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; font-weight: normal; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; font-weight: normal; text-align: right"><div style="-sec-ix-hidden: hidden-fact-143">-</div></td><td style="padding-bottom: 1.5pt; font-weight: normal; text-align: left">&#160;</td><td style="font-weight: normal; padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; font-weight: normal; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; font-weight: normal; text-align: right"><div style="-sec-ix-hidden: hidden-fact-144">-</div></td><td style="padding-bottom: 1.5pt; font-weight: normal; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td style="padding-left: 0.125in; text-indent: -0.125in; font-weight: normal; text-align: justify">&#160;</td><td style="font-weight: normal">&#160;</td>
    <td style="font-weight: normal; text-align: left">&#160;</td><td style="font-weight: normal; text-align: right">&#160;</td><td style="font-weight: normal; text-align: left">&#160;</td><td style="font-weight: normal">&#160;</td>
    <td style="font-weight: normal; text-align: left">&#160;</td><td style="font-weight: normal; text-align: right">&#160;</td><td style="font-weight: normal; text-align: left">&#160;</td><td style="font-weight: normal">&#160;</td>
    <td style="font-weight: normal; text-align: left">&#160;</td><td style="font-weight: normal; text-align: right">&#160;</td><td style="font-weight: normal; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="padding-left: 0.125in; text-indent: -0.125in; font-weight: normal; text-align: justify">CASH FLOWS FROM INVESTING ACTIVITIES:</td><td style="font-weight: normal">&#160;</td>
    <td style="font-weight: normal; text-align: left">&#160;</td><td style="font-weight: normal; text-align: right">&#160;</td><td style="font-weight: normal; text-align: left">&#160;</td><td style="font-weight: normal">&#160;</td>
    <td style="font-weight: normal; text-align: left">&#160;</td><td style="font-weight: normal; text-align: right">&#160;</td><td style="font-weight: normal; text-align: left">&#160;</td><td style="font-weight: normal">&#160;</td>
    <td style="font-weight: normal; text-align: left">&#160;</td><td style="font-weight: normal; text-align: right">&#160;</td><td style="font-weight: normal; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td style="text-indent: -0.125in; padding-left: 0.25in; font-weight: normal; text-align: justify">Payments for short-term investments</td><td style="font-weight: normal">&#160;</td>
    <td style="font-weight: normal; text-align: left">&#160;</td><td style="font-weight: normal; text-align: right">(8,933,357</td><td style="font-weight: normal; text-align: left">)</td><td style="font-weight: normal">&#160;</td>
    <td style="font-weight: normal; text-align: left">&#160;</td><td style="font-weight: normal; text-align: right"><div style="-sec-ix-hidden: hidden-fact-145">-</div></td><td style="font-weight: normal; text-align: left">&#160;</td><td style="font-weight: normal">&#160;</td>
    <td style="font-weight: normal; text-align: left">&#160;</td><td style="font-weight: normal; text-align: right"><div style="-sec-ix-hidden: hidden-fact-146">-</div></td><td style="font-weight: normal; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-indent: -0.125in; padding-left: 0.25in; font-weight: normal; text-align: justify">Redemption of short-term investments</td><td style="font-weight: normal">&#160;</td>
    <td style="font-weight: normal; text-align: left">&#160;</td><td style="font-weight: normal; text-align: right">3,633,357</td><td style="font-weight: normal; text-align: left">&#160;</td><td style="font-weight: normal">&#160;</td>
    <td style="font-weight: normal; text-align: left">&#160;</td><td style="font-weight: normal; text-align: right"><div style="-sec-ix-hidden: hidden-fact-147">-</div></td><td style="font-weight: normal; text-align: left">&#160;</td><td style="font-weight: normal">&#160;</td>
    <td style="font-weight: normal; text-align: left">&#160;</td><td style="font-weight: normal; text-align: right"><div style="-sec-ix-hidden: hidden-fact-148">-</div></td><td style="font-weight: normal; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: White">
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    <td style="border-bottom: Black 1.5pt solid; font-weight: normal; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; font-weight: normal; text-align: right">(200</td><td style="padding-bottom: 1.5pt; font-weight: normal; text-align: left">)</td><td style="font-weight: normal; padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; font-weight: normal; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; font-weight: normal; text-align: right"><div style="-sec-ix-hidden: hidden-fact-149">-</div></td><td style="padding-bottom: 1.5pt; font-weight: normal; text-align: left">&#160;</td><td style="font-weight: normal; padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; font-weight: normal; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; font-weight: normal; text-align: right"><div style="-sec-ix-hidden: hidden-fact-150">-</div></td><td style="padding-bottom: 1.5pt; font-weight: normal; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-indent: -0.125in; padding-left: 0.125in; font-weight: normal; text-align: justify; padding-bottom: 1.5pt">Net cash used in investing activities</td><td style="font-weight: normal; padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; font-weight: normal; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; font-weight: normal; text-align: right">(5,300,200</td><td style="padding-bottom: 1.5pt; font-weight: normal; text-align: left">)</td><td style="font-weight: normal; padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; font-weight: normal; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; font-weight: normal; text-align: right"><div style="-sec-ix-hidden: hidden-fact-151">-</div></td><td style="padding-bottom: 1.5pt; font-weight: normal; text-align: left">&#160;</td><td style="font-weight: normal; padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; font-weight: normal; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; font-weight: normal; text-align: right"><div style="-sec-ix-hidden: hidden-fact-152">-</div></td><td style="padding-bottom: 1.5pt; font-weight: normal; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td style="padding-left: 0.125in; text-indent: -0.125in; font-weight: normal; text-align: justify">&#160;</td><td style="font-weight: normal">&#160;</td>
    <td style="font-weight: normal; text-align: left">&#160;</td><td style="font-weight: normal; text-align: right">&#160;</td><td style="font-weight: normal; text-align: left">&#160;</td><td style="font-weight: normal">&#160;</td>
    <td style="font-weight: normal; text-align: left">&#160;</td><td style="font-weight: normal; text-align: right">&#160;</td><td style="font-weight: normal; text-align: left">&#160;</td><td style="font-weight: normal">&#160;</td>
    <td style="font-weight: normal; text-align: left">&#160;</td><td style="font-weight: normal; text-align: right">&#160;</td><td style="font-weight: normal; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="padding-left: 0.125in; text-indent: -0.125in; font-weight: normal; text-align: justify">CASH FLOWS FROM FINANCING ACTIVITIES:</td><td style="font-weight: normal">&#160;</td>
    <td style="font-weight: normal; text-align: left">&#160;</td><td style="font-weight: normal; text-align: right">&#160;</td><td style="font-weight: normal; text-align: left">&#160;</td><td style="font-weight: normal">&#160;</td>
    <td style="font-weight: normal; text-align: left">&#160;</td><td style="font-weight: normal; text-align: right">&#160;</td><td style="font-weight: normal; text-align: left">&#160;</td><td style="font-weight: normal">&#160;</td>
    <td style="font-weight: normal; text-align: left">&#160;</td><td style="font-weight: normal; text-align: right">&#160;</td><td style="font-weight: normal; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td style="text-indent: -0.125in; padding-left: 0.25in; font-weight: normal; text-align: justify">Gross proceeds from initial public offerings</td><td style="font-weight: normal">&#160;</td>
    <td style="font-weight: normal; text-align: left">&#160;</td><td style="font-weight: normal; text-align: right">8,000,000</td><td style="font-weight: normal; text-align: left">&#160;</td><td style="font-weight: normal">&#160;</td>
    <td style="font-weight: normal; text-align: left">&#160;</td><td style="font-weight: normal; text-align: right"><div style="-sec-ix-hidden: hidden-fact-153">-</div></td><td style="font-weight: normal; text-align: left">&#160;</td><td style="font-weight: normal">&#160;</td>
    <td style="font-weight: normal; text-align: left">&#160;</td><td style="font-weight: normal; text-align: right"><div style="-sec-ix-hidden: hidden-fact-154">-</div></td><td style="font-weight: normal; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-indent: -0.125in; padding-left: 0.25in; font-weight: normal; text-align: justify">Direct costs disbursed from initial public offerings proceeds</td><td style="font-weight: normal">&#160;</td>
    <td style="font-weight: normal; text-align: left">&#160;</td><td style="font-weight: normal; text-align: right">(1,212,779</td><td style="font-weight: normal; text-align: left">)</td><td style="font-weight: normal">&#160;</td>
    <td style="font-weight: normal; text-align: left">&#160;</td><td style="font-weight: normal; text-align: right"><div style="-sec-ix-hidden: hidden-fact-155">-</div></td><td style="font-weight: normal; text-align: left">&#160;</td><td style="font-weight: normal">&#160;</td>
    <td style="font-weight: normal; text-align: left">&#160;</td><td style="font-weight: normal; text-align: right"><div style="-sec-ix-hidden: hidden-fact-156">-</div></td><td style="font-weight: normal; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td style="text-indent: -0.125in; padding-left: 0.25in; font-weight: normal; text-align: justify; padding-bottom: 1.5pt">Proceeds from exercise of over-allotment option</td><td style="font-weight: normal; padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; font-weight: normal; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; font-weight: normal; text-align: right">336,638</td><td style="padding-bottom: 1.5pt; font-weight: normal; text-align: left">&#160;</td><td style="font-weight: normal; padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; font-weight: normal; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; font-weight: normal; text-align: right"><div style="-sec-ix-hidden: hidden-fact-157">-</div></td><td style="padding-bottom: 1.5pt; font-weight: normal; text-align: left">&#160;</td><td style="font-weight: normal; padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; font-weight: normal; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; font-weight: normal; text-align: right"><div style="-sec-ix-hidden: hidden-fact-158">-</div></td><td style="padding-bottom: 1.5pt; font-weight: normal; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-indent: -0.125in; padding-left: 0.125in; font-weight: normal; text-align: justify; padding-bottom: 1.5pt">Net cash provided by financing activities</td><td style="font-weight: normal; padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; font-weight: normal; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; font-weight: normal; text-align: right">7,123,859</td><td style="padding-bottom: 1.5pt; font-weight: normal; text-align: left">&#160;</td><td style="font-weight: normal; padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; font-weight: normal; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; font-weight: normal; text-align: right"><div style="-sec-ix-hidden: hidden-fact-159">-</div></td><td style="padding-bottom: 1.5pt; font-weight: normal; text-align: left">&#160;</td><td style="font-weight: normal; padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; font-weight: normal; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; font-weight: normal; text-align: right"><div style="-sec-ix-hidden: hidden-fact-160">-</div></td><td style="padding-bottom: 1.5pt; font-weight: normal; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td style="padding-left: 0.125in; text-indent: -0.125in; font-weight: normal; text-align: justify">&#160;</td><td style="font-weight: normal">&#160;</td>
    <td style="font-weight: normal; text-align: left">&#160;</td><td style="font-weight: normal; text-align: right">&#160;</td><td style="font-weight: normal; text-align: left">&#160;</td><td style="font-weight: normal">&#160;</td>
    <td style="font-weight: normal; text-align: left">&#160;</td><td style="font-weight: normal; text-align: right">&#160;</td><td style="font-weight: normal; text-align: left">&#160;</td><td style="font-weight: normal">&#160;</td>
    <td style="font-weight: normal; text-align: left">&#160;</td><td style="font-weight: normal; text-align: right">&#160;</td><td style="font-weight: normal; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="padding-left: 0.125in; text-indent: -0.125in; font-weight: normal; text-align: justify">CHANGES IN CASH</td><td style="font-weight: normal">&#160;</td>
    <td style="font-weight: normal; text-align: left">&#160;</td><td style="font-weight: normal; text-align: right">1,363,617</td><td style="font-weight: normal; text-align: left">&#160;</td><td style="font-weight: normal">&#160;</td>
    <td style="font-weight: normal; text-align: left">&#160;</td><td style="font-weight: normal; text-align: right"><div style="-sec-ix-hidden: hidden-fact-161">-</div></td><td style="font-weight: normal; text-align: left">&#160;</td><td style="font-weight: normal">&#160;</td>
    <td style="font-weight: normal; text-align: left">&#160;</td><td style="font-weight: normal; text-align: right"><div style="-sec-ix-hidden: hidden-fact-162">-</div></td><td style="font-weight: normal; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td style="padding-left: 0.125in; text-indent: -0.125in; font-weight: normal; text-align: justify">&#160;</td><td style="font-weight: normal">&#160;</td>
    <td style="font-weight: normal; text-align: left">&#160;</td><td style="font-weight: normal; text-align: right">&#160;</td><td style="font-weight: normal; text-align: left">&#160;</td><td style="font-weight: normal">&#160;</td>
    <td style="font-weight: normal; text-align: left">&#160;</td><td style="font-weight: normal; text-align: right">&#160;</td><td style="font-weight: normal; text-align: left">&#160;</td><td style="font-weight: normal">&#160;</td>
    <td style="font-weight: normal; text-align: left">&#160;</td><td style="font-weight: normal; text-align: right">&#160;</td><td style="font-weight: normal; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="padding-left: 0.125in; text-indent: -0.125in; font-weight: normal; text-align: justify; padding-bottom: 1.5pt">CASH, beginning of year</td><td style="font-weight: normal; padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; font-weight: normal; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; font-weight: normal; text-align: right"><div style="-sec-ix-hidden: hidden-fact-163">-</div></td><td style="padding-bottom: 1.5pt; font-weight: normal; text-align: left">&#160;</td><td style="font-weight: normal; padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; font-weight: normal; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; font-weight: normal; text-align: right"><div style="-sec-ix-hidden: hidden-fact-164">-</div></td><td style="padding-bottom: 1.5pt; font-weight: normal; text-align: left">&#160;</td><td style="font-weight: normal; padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; font-weight: normal; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; font-weight: normal; text-align: right"><div style="-sec-ix-hidden: hidden-fact-165">-</div></td><td style="padding-bottom: 1.5pt; font-weight: normal; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td style="padding-left: 0.125in; text-indent: -0.125in; font-weight: normal; text-align: justify">&#160;</td><td style="font-weight: normal">&#160;</td>
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<span style="display: none;">v3.24.1.u1</span><table class="report" border="0" cellspacing="2" id="idm140135288992976">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>Accounting Policies, by Policy (Policies)<br></strong></div></th>
<th class="th" colspan="1">12 Months Ended</th>
</tr>
<tr><th class="th"><div>Sep. 30, 2023</div></th></tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_AccountingPoliciesAbstract', window );"><strong>Summary of Significant Accounting Policies [Abstract]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_ConsolidationPolicyTextBlock', window );">Basis of consolidation</a></td>
<td class="text"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent"><b><i>Basis of
consolidation</i></b></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">The accompanying
consolidated financial statements have been prepared in accordance with U.S. GAAP and pursuant to the rules and regulations of the Securities
and Exchange Commission (&#8220;SEC&#8221;). The accompanying consolidated financial statements include the financial statements of the
Company, its wholly owned subsidiaries, the VIE, and the VIE&#8217;s subsidiaries. All inter-company balances and transactions are eliminated
upon consolidation.</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">&#160;</p><span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_UseOfEstimates', window );">Uses of estimates</a></td>
<td class="text"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent"><span style="background-color: white"><b><i>Uses
of estimates</i></b></span></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent"><span style="background-color: white">In
preparing the consolidated financial statements in conformity with U.S. GAAP, management makes estimates and assumptions that affect the
reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the financial statements
and the reported amounts of revenues and expenses during the reporting period. These estimates are based on information as of the date
of the consolidated financial statements. Significant estimates required to be made by management include, but are not limited to, the
valuation of accounts receivable and inventories, useful lives of property, plant and equipment and land use right, the recoverability
of long-lived assets, and realization of deferred tax assets. Actual results could differ from those estimates.</span></p><span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_CashAndCashEquivalentsPolicyTextBlock', window );">Cash</a></td>
<td class="text"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent"><span style="background-color: white"><b><i>Cash</i></b></span></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent"><span style="background-color: white">Cash
includes currency on hand and deposits held by banks that can be added or withdrawn without limitation. The Company maintains most of
its bank accounts in the PRC. Cash balances in bank accounts in PRC are not insured by the Federal Deposit Insurance Corporation or other
programs. As of September 30, 2023 and 2022, the Company does not have any cash equivalents.</span></p><span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_cik0000183782_ShortTermInvestmentPolicyTextBlock', window );">Short-term investments</a></td>
<td class="text"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent"><span style="background-color: white"><b><i>Short-term
investments</i></b></span></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent"><span style="background-color: white">The
Company&#8217;s short-term investments consist of wealth management financial products purchased from PRC banks or financial institution
with maturities within one year. The banks or financial institution invest the Company&#8217;s funds in certain financial instruments
including money market funds, bonds or mutual funds, with rates of return on these investments ranging from 3.4% to 7.0% per annum. The
carrying values of the Company&#8217;s short-term investments approximate fair value due to their short-term maturities. The interest
earned is recognized in the consolidated statements of comprehensive income over the contractual term of these investments.</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent"><span style="background-color: white">The
Company had short-term investments of $9,768,835 and $2,276,158 as of September 30, 2023 and 2022, respectively. The Company recorded
interest income of $117,213, $107,510 </span>and $63,736 <span style="background-color: white">for the years ended September 30, 2023,
2022 and 2021, respectively.</span></p><span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_TradeAndOtherAccountsReceivablePolicy', window );">Accounts receivable, net</a></td>
<td class="text"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent"><span style="background-color: white"><b><i>Accounts
receivable, net</i></b></span></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent"><span style="background-color: white">Accounts
receivable are presented net of allowance for doubtful accounts.</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent"><span style="background-color: white">The
Company determines the adequacy of reserves for doubtful accounts based on individual account analysis, historical collection
trend and future uncertainties. The Company establishes a provision for doubtful
receivables when there is objective evidence that the Company may not be able to collect amounts due. The allowance is based on
management&#8217;s best estimate of specific losses on individual exposures, as well as a provision on historical trends of
collections. Actual amounts received may differ from management&#8217;s estimate of credit worthiness and the economic environment.
Delinquent account balances are written-off against the allowance for doubtful accounts after management has determined that the
likelihood of collection is not probable. As of September 30, 2023 and 2022, allowance for doubtful accounts amounted to $125,448
and $114,486 respectively.</span></p><span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_InventoryPolicyTextBlock', window );">Inventories</a></td>
<td class="text"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent"><b><i>Inventories</i></b></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent"><span style="background-color: white">Inventories
are stated at lower of cost or net realizable value using the weighted average method. Costs include the cost of raw materials,
freight, direct labor and related production overhead. Net realizable value is the estimated selling price in the normal course of
business less any costs to complete and sell products. Write-down is recorded when future estimated net realizable value is less
than cost, which is recorded in cost of revenue in the consolidated statements of comprehensive income. The Company periodically
evaluates inventories against their net realizable value, and reduces the carrying value of those inventories that are obsolete or
in excess of the forecasted usage to their estimated net realizable value based on various factors including aging and future demand
of each type of inventories. The reversal of inventory written down is prohibited under the U.S. GAAP.</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent"><span style="background-color: white">&#160;</span></p><span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_FairValueMeasurementPolicyPolicyTextBlock', window );">Fair value of financial instruments</a></td>
<td class="text"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: left; background-color: transparent"><b><i>Fair value of
financial instruments</i></b></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">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:</p><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%">
  <tr style="vertical-align: top; background-color: Transparent">
    <td style="text-align: left; font-weight: normal; width: 0.25in">&#160;</td>
    <td style="text-align: left; font-weight: normal; width: 0.25in"><span style="font-size: 10pt">&#9679; </span></td>
    <td style="text-align: justify; font-weight: normal"><span style="font-size: 10pt">Level 1&#8201;&#8212;&#8201;inputs to the valuation methodology are quoted prices (unadjusted) for identical assets or liabilities in active markets. </span></td></tr>
  </table><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%">
  <tr style="vertical-align: top; background-color: Transparent">
    <td style="text-align: left; font-weight: normal; width: 0.25in">&#160;</td>
    <td style="text-align: left; font-weight: normal; width: 0.25in"><span style="font-size: 10pt">&#9679; </span></td>
    <td style="text-align: justify; font-weight: normal"><span style="font-size: 10pt">Level 2&#8201;&#8212;&#8201;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. </span></td></tr>
  </table><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%">
  <tr style="vertical-align: top; background-color: Transparent">
    <td style="text-align: left; font-weight: normal; width: 0.25in">&#160;</td>
    <td style="text-align: left; font-weight: normal; width: 0.25in"><span style="font-size: 10pt">&#9679; </span></td>
    <td style="text-align: justify; font-weight: normal"><span style="font-size: 10pt">Level 3&#8201;&#8212;&#8201;inputs to the valuation methodology are unobservable. </span></td></tr>
  </table><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">Unless otherwise
disclosed, the fair value of the Company&#8217;s financial instruments, including cash, short-term investments, accounts receivable, due
from related parties, short-term bank loan, accounts payable, due to related parties, accrued liabilities and other payable, and taxes
payable, approximate the fair value of the respective assets and liabilities as of September 30, 2023 and 2022 based upon the short-term
nature of the assets and liabilities.</p><span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_PropertyPlantAndEquipmentPolicyTextBlock', window );">Property, plant and equipment, net</a></td>
<td class="text"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: left; background-color: transparent"><b><i>Property, plant
and equipment, net</i></b></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">Property, plant
and equipment are stated at cost less accumulated depreciation and amortization. Depreciation and amortization of property and equipment
is provided using the straight-line method over their expected useful lives, as follows:</p><table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font: 10pt Times New Roman, Times, Serif">
  <tr style="vertical-align: bottom; background-color: White">
    <td style="font-weight: normal; text-align: left; padding-bottom: 1.5pt">&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">Useful life</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="width: 70%; font-weight: normal; text-align: justify">Property and buildings</td><td style="width: 1%; font-weight: normal">&#160;</td>
    <td style="width: 29%; font-weight: normal; text-align: center">20&#8211;25 years</td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td style="font-weight: normal; text-align: justify">Leasehold improvement</td><td style="font-weight: normal">&#160;</td>
    <td style="font-weight: normal; text-align: center">Lesser of useful life and lease term</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font-weight: normal; text-align: justify">Machinery and equipment</td><td style="font-weight: normal">&#160;</td>
    <td style="font-weight: normal; text-align: center">5&#8211;10 years</td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td style="font-weight: normal; text-align: justify">Automobiles</td><td style="font-weight: normal">&#160;</td>
    <td style="font-weight: normal; text-align: center">3&#8211;5 years</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font-weight: normal; text-align: justify">Office and electric equipment</td><td style="font-weight: normal">&#160;</td>
    <td style="font-weight: normal; text-align: center">3&#8211;5 years</td></tr>
  </table><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">Expenditures for
maintenance and repairs, which do not materially extend the useful lives of the assets, are charged to expense as incurred. Expenditures
for major renewals and betterments which substantially extend the useful life of assets are capitalized. The cost and related accumulated
depreciation of assets retired or sold are removed from the respective accounts, and any gain or loss is recognized in the consolidated
statements of comprehensive income.</p><span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_LesseeLeasesPolicyTextBlock', window );">Leases</a></td>
<td class="text"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: left; background-color: transparent"><b><i>Leases</i></b></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">Effective October
1, 2022, the Company adopted ASC 842, Leases. The adoption of this standard did not have a material impact on the Company&#8217;s consolidated
financial statements. Therefore, no adjustments to opening retained earnings were necessary. The Company leases administrative office
and dome, which is classified as operating leases in accordance with Topic 842. Under Topic 842, lessees are required to recognize the
following for all leases (with the exception of short-term leases, usually with an initial term of 12 months or less) on the commencement
date: (i) lease liability, which is a lessee&#8217;s obligation to make lease payments arising from a lease, measured on a discounted
basis; and (ii) right-of-use (&#8220;ROU&#8221;) asset, which is an asset that represents the lessee&#8217;s right to use, or control
the use of, a specified asset for the lease term.</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">&#160;</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">At the commencement
date, the Company recognizes the lease liability at the present value of the lease payments not yet paid, discounted using the interest
rate implicit in the lease or, if that rate cannot be readily determined, the Company&#8217;s incremental borrowing rate for the same
term as the underlying lease. The ROU asset is recognized initially at cost, which primarily comprises the initial amount of the lease
liability, plus any initial direct costs incurred, consisting mainly of brokerage commissions, less any lease incentives received. All
ROU assets are reviewed for impairment annually. The Company also established a capitalization threshold of $10,000 for lease to be recognized
as ROU and lease liability. As the amount of the Company&#8217;s ROU and lease liability are both below the threshold, no ROU nor lease
liability is recorded on the Company&#8217;s consolidated balance sheets as of September 30, 2023.</p><span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_IntangibleAssetsFiniteLivedPolicy', window );">Land use rights, net</a></td>
<td class="text"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: left; background-color: transparent"><b><i>Land use rights,
net</i></b></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">Under the PRC law,
all land in the PRC is owned by the government and cannot be sold to an individual or company. The government grants individuals and companies
the right to use parcels of land for specified periods of time. Land use rights are stated at cost less accumulated amortization. Land
use rights are amortized using the straight-line method with the following estimated useful lives:</p><table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font: 10pt Times New Roman, Times, Serif">
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    <td style="font-weight: normal; text-align: left; padding-bottom: 1.5pt">&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
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  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="width: 90%; font-weight: normal; text-align: justify">Land use rights</td><td style="width: 1%; font-weight: normal">&#160;</td>
    <td style="width: 9%; font-weight: normal; text-align: center">46 years</td></tr>
  </table><span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_ImpairmentOrDisposalOfLongLivedAssetsPolicyTextBlock', window );">Impairment of long-lived assets</a></td>
<td class="text"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: left; background-color: transparent"><b><i>Impairment of
long-lived assets</i></b></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">Long-lived assets
with finite lives, primarily property, plant and equipment and land use right are reviewed for impairment whenever events or changes in
circumstances indicate that the carrying amount of an asset may not be recoverable. If the estimated cash flows from the use of the asset
and its eventual disposition are below the asset&#8217;s carrying value, then the asset is deemed to be impaired and written down to its
fair value. There were no impairments of these assets as of September 30, 2023 and 2022.</p><span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_RevenueRecognitionPolicyTextBlock', window );">Revenue recognition</a></td>
<td class="text"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent"><b><i>Revenue recognition</i></b></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">The Company generates
its revenues primarily through sales of its products and recognizes revenue in accordance with ASC 606. ASC 606 establishes principles
for reporting information about the nature, amount, timing and uncertainty of revenue and cash flows arising from the entity&#8217;s contracts
to provide goods or services to customers. The core principle requires an entity to recognize revenue to depict the transfer of goods
or services to customers in an amount that reflects the consideration that it expects to be entitled to receive in exchange for those
goods or services recognized as performance obligations are satisfied.</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">ASC 606 requires
the use of a new five-step model to recognize revenue from customer contracts. The five-step model requires that the Company (i) identify
the contract with the customer, (ii) identify the performance obligations in the contract, (iii) determine the transaction price, including
variable consideration to the extent that it is probable that a significant future reversal will not occur, (iv) allocate the transaction
price to the respective performance obligations in the contract, and (v) recognize revenue when (or as) the Company satisfies the performance
obligation. The application of the five-step model to the revenue streams compared to the prior guidance did not result in significant
changes in the way the Company records its revenue.</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">&#160;</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">In accordance to
ASC 606, the Company recognizes revenue when it transfers goods to customers in an amount that reflects the consideration to which the
Company expects to be entitled in such exchange. The Company accounts for the revenue generated from sales of its products on a gross
basis as the Company is acting as a principal in these transactions, is subject to inventory risk, has latitude in establishing prices,
and is responsible for fulfilling the promise to provide customers the specified goods. All of the Company&#8217;s contracts have one
single performance obligation as the promise is to transfer the individual goods to customers, and there is no other separately identifiable
promises in the contracts. The Company&#8217;s revenue streams are recognized at a point in time when the control of goods is transferred
to customer, which generally occurs at delivery. The Company&#8217;s products are sold with no right of return and the Company does not
provide other credits or sales incentive to customers. Revenue is reported net of all value added taxes (&#8220;VAT&#8221;).</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">The Company generally
offers 10 years warranty for the frame of its wheelchairs, and one year warranty for other parts of wheelchairs, except for &#8220;wear
items&#8221;, i.e. those parts that wear out, such as tires or brake pads, which are covered under a warranty for six months. Historically,
warranty costs incurred was immaterial, and the warranty costs for the years ended September 30, 2023, 2022 and 2021 were all $<span style="-sec-ix-hidden: hidden-fact-77"><span style="-sec-ix-hidden: hidden-fact-78"><span style="-sec-ix-hidden: hidden-fact-79">nil</span></span></span>.</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: left; background-color: transparent"><i>Contract Assets
and Liabilities</i></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">Payment terms are
established on the Company&#8217;s pre-established credit requirements based upon an evaluation of customers&#8217; credit quality. The
Company did not have contract assets as of September 30, 2023 and 2022. Contract liabilities are recognized for contracts where payment
has been received in advance of delivery of the products. The contract liability balance can vary significantly depending on the timing
when cash is received and when shipment or delivery occurs. As of September 30, 2023 and 2022, other than deferred revenue, the Company
had no other contract liabilities or deferred contract costs recorded on its consolidated balance sheets, and the Company had no material
incremental costs for obtaining a contract. Costs of fulfilling customers&#8217; purchase orders, such as shipping, handling and delivery,
which occur prior to the transfer of control, are recognized in selling, general and administrative expense when incurred.</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent"><i>Disaggregation
of Revenues</i></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">The Company disaggregates
its revenue from contracts by product types and geographic areas, as the Company believes it best depicts how the nature, amount, timing
and uncertainty of the revenue and cash flows are affected by economic factors. The Company&#8217;s disaggregation of revenues for the
years ended September 30, 2023, 2022 and 2021 are as the following:</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent"><span style="text-decoration:underline">Geographic information</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">The summary of
the Company&#8217;s total revenues by geographic market for the years ended September 30, 2023, 2022 and 2021 was as follows:</p><table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font: 10pt Times New Roman, Times, Serif">
  <tr style="vertical-align: bottom">
    <td style="font-weight: normal; text-align: center">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td colspan="10" style="text-align: center; border-bottom: Black 1.5pt solid"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center; background-color: transparent"><b>For
the Years Ended September 30,</b></p></td><td style="padding-bottom: 1.5pt">&#160;</td></tr>
  <tr style="vertical-align: bottom">
    <td style="font-weight: normal; text-align: left">&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid">2023</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid">2022</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid">2021</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="width: 64%; font-weight: normal; text-align: left">China domestic market</td><td style="width: 1%; font-weight: normal">&#160;</td>
    <td style="width: 1%; font-weight: normal; text-align: left">$</td><td style="width: 9%; font-weight: normal; text-align: right">2,739,459</td><td style="width: 1%; font-weight: normal; text-align: left">&#160;</td><td style="width: 1%; font-weight: normal">&#160;</td>
    <td style="width: 1%; font-weight: normal; text-align: left">$</td><td style="width: 9%; font-weight: normal; text-align: right">2,743,257</td><td style="width: 1%; font-weight: normal; text-align: left">&#160;</td><td style="width: 1%; font-weight: normal">&#160;</td>
    <td style="width: 1%; font-weight: normal; text-align: left">$</td><td style="width: 9%; font-weight: normal; text-align: right">2,545,663</td><td style="width: 1%; font-weight: normal; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td style="font-weight: normal; text-align: justify; padding-bottom: 1.5pt">Overseas market</td><td style="font-weight: normal; padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; font-weight: normal; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; font-weight: normal; text-align: right">17,081,998</td><td style="padding-bottom: 1.5pt; font-weight: normal; text-align: left">&#160;</td><td style="font-weight: normal; padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; font-weight: normal; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; font-weight: normal; text-align: right">16,447,284</td><td style="padding-bottom: 1.5pt; font-weight: normal; text-align: left">&#160;</td><td style="font-weight: normal; padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; font-weight: normal; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; font-weight: normal; text-align: right">18,218,610</td><td style="padding-bottom: 1.5pt; font-weight: normal; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font-weight: normal; text-align: justify; padding-bottom: 4pt">Total revenue</td><td style="font-weight: normal; padding-bottom: 4pt">&#160;</td>
    <td style="border-bottom: Black 4pt double; font-weight: normal; text-align: left">$</td><td style="border-bottom: Black 4pt double; font-weight: normal; text-align: right">19,821,457</td><td style="padding-bottom: 4pt; font-weight: normal; text-align: left">&#160;</td><td style="font-weight: normal; padding-bottom: 4pt">&#160;</td>
    <td style="border-bottom: Black 4pt double; font-weight: normal; text-align: left">$</td><td style="border-bottom: Black 4pt double; font-weight: normal; text-align: right">19,190,541</td><td style="padding-bottom: 4pt; font-weight: normal; text-align: left">&#160;</td><td style="font-weight: normal; padding-bottom: 4pt">&#160;</td>
    <td style="border-bottom: Black 4pt double; font-weight: normal; text-align: left">$</td><td style="border-bottom: Black 4pt double; font-weight: normal; text-align: right">20,764,273</td><td style="padding-bottom: 4pt; font-weight: normal; text-align: left">&#160;</td></tr>
  </table><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: left; background-color: transparent">&#160;</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent"><span style="text-decoration:underline">Revenue by product
categories</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">The summary of
the Company&#8217;s total revenues by product categories for the years ended September 30, 2023, 2022 and 2021 was as follows:</p><table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font: 10pt Times New Roman, Times, Serif">
  <tr style="vertical-align: bottom">
    <td style="font-weight: normal; text-align: center">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td colspan="10" style="text-align: center; border-bottom: Black 1.5pt solid"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center; background-color: transparent"><b>For
the Years Ended September 30,</b></p></td><td style="padding-bottom: 1.5pt">&#160;</td></tr>
  <tr style="vertical-align: bottom">
    <td style="font-weight: normal; text-align: left">&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid">2023</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid">2022</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid">2021</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="width: 64%; font-weight: normal; text-align: left">Wheelchair</td><td style="width: 1%; font-weight: normal">&#160;</td>
    <td style="width: 1%; font-weight: normal; text-align: left">$</td><td style="width: 9%; font-weight: normal; text-align: right">16,348,133</td><td style="width: 1%; font-weight: normal; text-align: left">&#160;</td><td style="width: 1%; font-weight: normal">&#160;</td>
    <td style="width: 1%; font-weight: normal; text-align: left">$</td><td style="width: 9%; font-weight: normal; text-align: right">15,622,273</td><td style="width: 1%; font-weight: normal; text-align: left">&#160;</td><td style="width: 1%; font-weight: normal">&#160;</td>
    <td style="width: 1%; font-weight: normal; text-align: left">$</td><td style="width: 9%; font-weight: normal; text-align: right">18,205,458</td><td style="width: 1%; font-weight: normal; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td style="font-weight: normal; text-align: justify; padding-bottom: 1.5pt">Wheelchair components and others</td><td style="font-weight: normal; padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; font-weight: normal; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; font-weight: normal; text-align: right">3,473,324</td><td style="padding-bottom: 1.5pt; font-weight: normal; text-align: left">&#160;</td><td style="font-weight: normal; padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; font-weight: normal; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; font-weight: normal; text-align: right">3,568,268</td><td style="padding-bottom: 1.5pt; font-weight: normal; text-align: left">&#160;</td><td style="font-weight: normal; padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; font-weight: normal; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; font-weight: normal; text-align: right">2,558,815</td><td style="padding-bottom: 1.5pt; font-weight: normal; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font-weight: normal; text-align: justify; padding-bottom: 4pt">Total revenue</td><td style="font-weight: normal; padding-bottom: 4pt">&#160;</td>
    <td style="border-bottom: Black 4pt double; font-weight: normal; text-align: left">$</td><td style="border-bottom: Black 4pt double; font-weight: normal; text-align: right">19,821,457</td><td style="padding-bottom: 4pt; font-weight: normal; text-align: left">&#160;</td><td style="font-weight: normal; padding-bottom: 4pt">&#160;</td>
    <td style="border-bottom: Black 4pt double; font-weight: normal; text-align: left">$</td><td style="border-bottom: Black 4pt double; font-weight: normal; text-align: right">19,190,541</td><td style="padding-bottom: 4pt; font-weight: normal; text-align: left">&#160;</td><td style="font-weight: normal; padding-bottom: 4pt">&#160;</td>
    <td style="border-bottom: Black 4pt double; font-weight: normal; text-align: left">$</td><td style="border-bottom: Black 4pt double; font-weight: normal; text-align: right">20,764,273</td><td style="padding-bottom: 4pt; font-weight: normal; text-align: left">&#160;</td></tr>
  </table><span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_ResearchAndDevelopmentExpensePolicy', window );">Research and development expenses</a></td>
<td class="text"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent"><b><i>Research
and development expenses</i></b></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">In connection with
the design and development of wheelchair and other living aids products, the Company expense all internal research costs as incurred,
which primarily comprise employee costs, internal and external costs related to execution of studies, manufacturing costs, facility costs
of the research center, and amortization of land use right, depreciation for property, plant and equipment used in the research and development
activities. For the years ended September 30, 2023, 2022 and 2021, research and development expenses were $1,542,894, $1,892,532 and $1,566,860,
respectively.</p><span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_IncomeTaxPolicyTextBlock', window );">Income taxes</a></td>
<td class="text"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent"><b><i>Income taxes</i></b></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">The Company accounts
for current income taxes in accordance with the laws of the relevant tax authorities. Deferred income taxes are recognized when temporary
differences exist between the tax bases of assets and liabilities and their reported amounts in the consolidated financial statements.
Deferred tax assets and liabilities are measured using enacted tax rates expected to apply to taxable income in the years in which those
temporary differences are expected to be recovered or settled. The effect on deferred tax assets and liabilities of a change in tax rates
is recognized in income in the period including the enactment date. Valuation allowances are established, when necessary, to reduce deferred
tax assets to the amount expected to be realized.</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">An uncertain tax
position is recognized as a benefit only if it is &#8220;more likely than not&#8221; that the tax position would be sustained in a tax
examination. The amount recognized is the largest amount of tax benefit that is greater than 50% likely of being realized on examination.
For tax positions not meeting the &#8220;more likely than not&#8221; test, no tax benefit is recorded. Penalties and interest incurred
related to underpayment of income tax are classified as income tax expense in the period incurred. No significant penalties or interest
relating to income taxes have been incurred during the years ended September 30, 2023, 2022 and 2021. The Company does not believe there
was any uncertain tax provision at September 30, 2023 and 2022.</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">The Company&#8217;s
subsidiary, VIE and VIE&#8217;s subsidiaries in China are subject to the income tax laws of the PRC. No income was generated outside the
PRC for the years ended September 30, 2023, 2022 and 2021. As of September 30, 2023, all of the Company&#8217;s tax returns of its PRC
Subsidiaries remain open for statutory examination by PRC tax authorities.</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">&#160;</p><span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_cik0000183782_ValueAddedTaxpolicyTextBlock', window );">Value added tax (&#8220;VAT&#8221;)</a></td>
<td class="text"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent"><b><i>Value added
tax (&#8220;VAT&#8221;)</i></b></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">Sales revenue is
reported net of VAT. The VAT is based on gross sales price and VAT rates range up to 13% in the years ended September 30, 2023, 2022 and
2021, depending on the type of products sold. The VAT may be offset by VAT paid by the Company on purchased raw materials and other materials
included in the cost of producing or acquiring its finished products. The Company recorded a VAT payable or receivable net of payments
in the accompanying consolidated financial statements. For domestic sales of wheelchairs, VAT is exempted. Further, when exporting goods,
the exporter is entitled to some or all of the refunds of the VAT paid or assessed when the Company completes all the required tax filing
procedures. All of the VAT returns filed for the Company have been and remain subject to examination by the tax authorities for five years
from the date of filing. VAT tax refunds associated with export sales amounted to $1,083,136, $1,061,843 and $1,146,137 for the years
ended September 30, 2023, 2022 and 2021, respectively.</p><span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_DerivativesPolicyTextBlock', window );">Warrant accounting</a></td>
<td class="text"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent"><b><i>Warrant accounting</i></b></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">The Company accounts
for warrants as either equity-classified or liability-classified instruments based on an assessment of the warrant&#8217;s specific terms
and applicable authoritative guidance in ASC 480<i>, &#8220;Distinguishing Liabilities from Equity&#8221;</i>&#160;(&#8220;ASC 480&#8221;)
and ASC Topic 815, &#8220;<i>Derivatives and Hedging&#8221;</i>&#160;(&#8220;ASC 815&#8221;). The assessment considers whether the warrants
are freestanding financial instruments pursuant to ASC 480, meet the definition of a liability pursuant to ASC 480, and whether the warrants
meet all of the requirements for equity classification under ASC 815, including whether the warrants are indexed to the Company&#8217;s
own ordinary shares and whether the warrant holders could potentially require &#8220;net cash settlement&#8221; in a circumstance outside
of the Company&#8217;s control, among other conditions for equity classification. This assessment, which requires the use of professional
judgment, is conducted at the time of warrant issuance and as of each subsequent interim period end date while the warrants are outstanding.</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">For issued or modified
warrants that meet all of the criteria for equity classification, the warrants are required to be recorded as a component of equity at
the time of issuance. For issued or modified warrants that do not meet all the criteria for equity classification, the warrants are required
to be recorded as liabilities at their initial fair value on the date of issuance, and each balance sheet date thereafter. Changes in
the estimated fair value of the warrants are recognized as a non-cash gain or loss on the statements of comprehensive income.</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">As the warrants
issued upon the initial public offering meet the criteria for equity classification under ASC 815, therefore, the warrants are classified
as equity.</p><span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_EarningsPerSharePolicyTextBlock', window );">Earnings per share</a></td>
<td class="text"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent"><b><i>Earnings
per share</i></b></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">The Company computes
earnings per share (&#8220;EPS&#8221;) in accordance with ASC 260, &#8220;Earnings per Share&#8221; (&#8220;ASC 260&#8221;). ASC 260 requires
companies with complex capital structures to present basic and diluted EPS. Basic EPS is measured as net income divided by the weighted
average common shares outstanding for the period. Diluted presents the dilutive effect on a per share basis of potential common shares
(e.g., convertible securities, options and warrants), using the treasury stock method, as if they had been converted at the beginning
of the periods presented, or issuance date, if later. In computing diluted EPS, the treasury stock method assumes that outstanding potential
common shares are exercised and the proceeds are used to purchase common share at the average market price during the period. Potential
common shares may have a dilutive effect under the treasury stock method only when the average market price of the common share during
the period exceeds the exercise price of the potential common shares. Potential common shares that have an anti-dilutive effect (i.e.,
those that increase income per share or decrease loss per share) are excluded from the calculation of diluted EPS. As of September 30,
2023 and 2022, there were no dilutive shares.</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">&#160;</p><span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_cik0000183782_RisksAndUncertaintiesPolicyTextBlock', window );">Risks and uncertainties</a></td>
<td class="text"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent"><b><i>Risks and
uncertainties</i></b></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">The main operation
of the Company is located in the PRC. Accordingly, the Company&#8217;s business, financial condition, and results of operations may be
influenced by political, economic, and legal environments in the PRC, as well as by the general state of the PRC economy. The Company&#8217;s
results may be adversely affected by changes in the political, regulatory and social conditions in the PRC. Although the Company has not
experienced losses from these situations and believes that it is in compliance with existing laws and regulations including its organization
and structure disclosed in Note 1, this may not be indicative of future results.</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">The Company&#8217;s
business, financial condition and results of operations may also be negatively impacted by risks related to natural disasters, extreme
weather conditions, health epidemics and other catastrophic incidents, which could significantly disrupt the Company&#8217;s operations.</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">In December 2019,
a novel strain of coronavirus (COVID-19) was first reported in Wuhan, China and then spread globally. On March 11, 2020, the World Health
Organization categorized COVID-19 as a global pandemic.&#160;Due to a resurgence of the COVID-19 pandemic in March&#160;2022 (&#8220;2022
Outbreak&#8221;) in China, there have been delays in the purchase of raw material supplies and delivery of products to domestic customers
in China on a timely basis as a consequence of travel restrictions. Shipments and customer clearance for overseas sales were also delayed
due to the stricter border control protocols. Although the situation has eased since mid-May&#160;2022, the number of orders placed by
the customers were affected as the business of those customers were negatively impacted by the 2022 Outbreak. Therefore, the 2022 Outbreak
negatively affected the Company&#8217;s business operations and financial results for the year ended September 30, 2022. In early December
2022, China announced a nationwide loosening of its zero-covid policy, and most of the travel restrictions and quarantine requirements
were lifted since December 2022. Although there were significant surges of COVID-19 cases in many cities in China after the lifting of
these restrictions, the spread of the COVID-19 was slowed down and it was successfully under control since January 2023, and the Company&#8217;s
business operations have been recovered to the level prior to the COVID-19 pandemic. Our revenue (excluding the impact of foreign currency
translation) increased by 11.2% in terms of RMB. However, the increase was partially offset by the depreciation of the RMB against U.S.
dollars of 7.1%, which caused an increase in revenue and net income by 3.3% and 6.3% in terms of USD, respectively, during the year ended
September 30, 2023 as compared to the same period last year. Due to the dynamic nature of the circumstances and the uncertainty around
the potential resurgence of COVID-19 cases in China, the continual spread of the virus globally especially in Japan, the Company&#8217;s
major international market, and the instability of local and global government policies and restrictions, the COVID-19 impact over the
Company&#8217;s business in the future cannot be reasonably estimated at this time. If COVID-19 cases resurge in the area the Company
conducted its business and local governments implemented new restrictions in the effort to contain the spread or certain other foreign
governments such as Japan imposed new import restrictions, it is expected the Company&#8217;s business will be negatively impacted.</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">Additionally, since
February, 2022, the global markets are experiencing volatility and disruption following the escalation of geopolitical tensions and the
start of the military conflict between Russia and Ukraine. The Company&#8217;s operation has not been impacted by the ongoing military
conflict, however, due to the significant uncertainties around the further development of the conflict, the potential additional sanctions
and other volatilities that could be brought to the global market, it is impossible to predict the extent to which the Company&#8217;s
operation and business may be impacted.&#160;</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">&#160;</p><span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_ForeignCurrencyTransactionsAndTranslationsPolicyTextBlock', window );">Foreign currency translation</a></td>
<td class="text"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent"><b><i>Foreign currency
translation</i></b></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">The functional
currency for Jin Med is U.S Dollar (&#8220;US$&#8221;). Zhongjin HK uses Hong Kong dollar as its functional currency. However, Jin Med
and Zhongjin HK currently only serve as holding companies and do not have active operation as of the date of this report. The Company&#8217;s
functional currency for its PRC subsidiaries is the Chinese Yuan (&#8220;RMB&#8221;). The Company&#8217;s consolidated financial statements
have been translated into the reporting currency of U.S. Dollars (&#8220;US$&#8221;). Assets and liabilities of the Company are translated
at the exchange rate at each reporting period end date. Equity is translated at historical rates. Income and expense accounts are translated
at the average rate of exchange during the reporting period. The resulting translation adjustments are reported under other comprehensive
income. Gains and losses resulting from foreign currency transactions are reflected in the results of operations.</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">The RMB is not
freely convertible into foreign currency and all foreign exchange transactions must take place through authorized institutions. No representation
is made that the RMB amounts could have been, or could be, converted into US$ at the rates used in translation.</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">The following table
outlines the currency exchange rates that were used in creating the consolidated financial statements in this report:</p><table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font: 10pt Times New Roman, Times, Serif">
  <tr style="vertical-align: bottom; background-color: White">
    <td style="font-weight: normal; text-align: center; padding-bottom: 1.5pt">&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">September 30,<br/> 2023</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">September 30,<br/> 2022</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">September 30,<br/> 2021</td>
    <td>&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="width: 51%; font-weight: normal; text-align: left">Year-end spot rate</td><td style="width: 1%; font-weight: normal">&#160;</td>
    <td style="width: 15%; font-weight: normal; text-align: center">US$1=RMB7.2952</td><td style="width: 1%; font-weight: normal">&#160;</td>
    <td style="width: 15%; font-weight: normal; text-align: center">US$1=RMB7.1135</td><td style="width: 1%; font-weight: normal">&#160;</td>
    <td style="width: 15%; font-weight: normal; text-align: center">US$1=RMB6.4580</td>
    <td style="width: 1%">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td style="font-weight: normal; text-align: left">Average rate</td><td style="font-weight: normal">&#160;</td>
    <td style="font-weight: normal; text-align: center">US$1=RMB7.0511</td><td style="font-weight: normal">&#160;</td>
    <td style="font-weight: normal; text-align: center">US$1=RMB6.5532</td><td style="font-weight: normal">&#160;</td>
    <td style="font-weight: normal; text-align: center">US$1=RMB6.5095</td>
    <td>&#160;</td></tr>
  </table><span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_ComprehensiveIncomePolicyPolicyTextBlock', window );">Comprehensive income</a></td>
<td class="text"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">C<b><i>omprehensive
income</i></b></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">Comprehensive income
consists of two components, net income and other comprehensive income (loss). The foreign currency translation gain or loss resulting
from translation of the financial statements expressed in RMB to US$ is reported in other comprehensive income (loss) in the consolidated
statements of comprehensive income.</p><span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_cik0000183782_StatementOfCashFlowsPolicyTextBlock', window );">Statement of cash flows</a></td>
<td class="text"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: left; background-color: transparent"><b><i>Statement of
cash flows</i></b></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">In accordance with
ASC 230, &#8220;Statement of Cash Flows&#8221;, cash flows from the Company&#8217;s operations are formulated based upon the local currencies.
As a result, amounts related to assets and liabilities reported on the statements of cash flows will not necessarily agree with changes
in the corresponding balances on the balance sheets.</p><span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_DeferredChargesPolicyTextBlock', window );">Deferred initial public offering (&#8216;IPO&#8217;) costs</a></td>
<td class="text"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: left; background-color: transparent"><b><i>Deferred initial
public offering (&#8216;IPO&#8217;) costs</i></b></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">The Company complies
with the requirement of the ASC 340-10-S99-1 and SEC Staff Accounting Bulletin (&#8220;SAB&#8221;) Topic 5A &#8212; &#8220;Expenses of
Offering&#8221;. Deferred offering costs consist of underwriting, legal, accounting and other expenses incurred through the balance sheet
date that are directly related to the intended IPO. Deferred offering costs was charged to shareholders&#8217; equity upon the completion
of the IPO. As of September 30, 2023 and 2022, deferred IPO costs were $<span style="-sec-ix-hidden: hidden-fact-80">nil</span> and $701,396, respectively.</p><span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_cik0000183782_EmployeeBenefitExpensespolicyTextBlock', window );">Employee benefit expenses</a></td>
<td class="text"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent"><b><i>Employee
benefit expenses</i></b></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">The Company&#8217;s
subsidiary, VIE and VIE&#8217;s subsidiaries in the PRC participate in a government-mandated employer social insurance plan pursuant to
which certain social security benefits, work-related injury benefits, maternity leave insurance, medical insurance, unemployment benefit
and housing fund are provided to eligible full-time employees. The relevant labor regulations require the Company&#8217;s subsidiaries
in the PRC to pay the local labor and social welfare authorities monthly contributions based on the applicable benchmarks and rates stipulated
by the local government. The contributions to the plan are expensed as incurred. Employee social security and welfare benefits included
as expenses in the consolidated statements of comprehensive income amounted to $449,954, $626,534 and $451,465 for the years ended September
30, 2023, 2022 and 2021, respectively.</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">&#160;</p><span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_NewAccountingPronouncementsPolicyPolicyTextBlock', window );">Recent accounting pronouncements</a></td>
<td class="text"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent"><b><i>Recent accounting
pronouncements</i></b></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">The Company considers
the applicability and impact of all accounting standards updates (&#8220;ASUs&#8221;). Management periodically reviews new accounting
standards that are issued.</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">In June 2016, the
FASB issued ASU 2016-13, Financial Instruments-Credit Losses (Topic 326), which requires entities to measure all expected credit losses
for financial assets held at the reporting date based on historical experience, current conditions, and reasonable and supportable forecasts.
This replaces the existing incurred loss model and is applicable to the measurement of credit losses on financial assets measured at amortized
cost. ASU 2016-13 was subsequently amended by Accounting Standards Update 2018-19,&#160;<i>Codification Improvements to Topic 326, Financial
Instruments&#8212;Credit Losses,&#160;</i>Accounting Standards Update 2019-04&#160;<i>Codification Improvements to Topic 326, Financial
Instruments&#8212;Credit Losses, Topic 815, Derivatives and Hedging, and Topic 825, Financial Instruments</i>, and Accounting Standards
Update 2019-05,&#160;<i>Targeted Transition Relief.</i>&#160;For public entities, ASU 2016-13 and its amendments are effective for fiscal
years, and interim periods within those fiscal years, beginning after December 15, 2019. For all other entities, this guidance and its
amendments will be effective for fiscal years beginning after December 15, 2022, including interim periods within those fiscal years.
Early application will be permitted for all entities for fiscal years, and interim periods within those fiscal years, beginning after
December 15, 2018. In November 2019, the FASB issued ASU 2019-10, &#8220;Financial Instruments&#8212;Credit Losses (Topic 326), Derivatives
and Hedging (Topic 815), and Leases (Topic 842)&#8221; (&#8220;ASU 2019-10&#8221;). ASU 2019-10 (i) provides a framework to stagger effective
dates for future major accounting standards and (ii) amends the effective dates for certain major new accounting standards to give implementation
relief to certain types of entities. Specifically, ASU 2019-10 changes some effective dates for certain new standards on the following
topics in the FASB Accounting Standards Codification (ASC): (a) Derivatives and Hedging (ASC 815) &#8211; now effective for fiscal years
beginning after December 15, 2020 and interim periods within fiscal years beginning after December 15, 2021; (b) Leases (ASC 842) - now
effective for fiscal years beginning after December 15, 2020 and interim periods within fiscal years beginning after December 15, 2021;
(c) Financial Instruments &#8212; Credit Losses (ASC 326) - now effective for fiscal years beginning after December 15, 2022, including
interim periods within those fiscal years; and (d) Intangibles &#8212; Goodwill and Other (ASC 350) - now effective for fiscal years beginning
after December 15, 2022, including interim periods within those fiscal years. The Company adopted this guidance effective October 1, 2023
and is currently evaluating the impact that the adoption will have on its consolidated financial statement.</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">In November 2023,
the FASB issued ASU No. 2023-07, &#8220;Segment Reporting (Topic 280) Improvements to Reportable Segment Disclosures.&#8221; This ASU
expands required public entities&#8217; segment disclosures, including disclosure of significant segment expenses that are regularly provided
to the chief operating decision maker and included within each reported measure of segment profit or loss, an amount and description of
its composition for other segment items and interim disclosures of a reportable segment&#8217;s profit or loss and assets. This ASU is
effective for fiscal years beginning after December 15, 2023, and interim periods within fiscal years beginning after December 15, 2024.
Early adoption is permitted. The Company plans to adopt this guidance effective October 1, 2025 and the adoption of this ASU is not expected
to have a material impact on its consolidated financial statements.</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent">In December 2023,
the FASB issued ASU No. 2023-09, &#8220;Income Taxes (Topic 740): Improvements to Income Tax Disclosures&#8221;. This ASU requires additional
quantitative and qualitative income tax disclosures to enable financial statements users better assess how an entity&#8217;s operations
and related tax risks and tax planning and operational opportunities affect its tax rate and prospects for future cash flows. This ASU
is effective for fiscal years beginning after December 15, 2024. Early adoption is permitted. The Company plans to adopt this guidance
effective October 1, 2025 and the adoption of this ASU is not expected to have a material impact on its consolidated financial statements.</p><span></span>
</td>
</tr>
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<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
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<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
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<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Disclosure of accounting policy for cash and cash equivalents, including the policy for determining which items are treated as cash equivalents. Other information that may be disclosed includes (1) the nature of any restrictions on the entity's use of its cash and cash equivalents, (2) whether the entity's cash and cash equivalents are insured or expose the entity to credit risk, (3) the classification of any negative balance accounts (overdrafts), and (4) the carrying basis of cash equivalents (for example, at cost) and whether the carrying amount of cash equivalents approximates fair value.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Name Accounting Standards Codification<br> -Topic 230<br> -SubTopic 10<br> -Section 50<br> -Paragraph 1<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147482913/230-10-50-1<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
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<tr>
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<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Disclosure of accounting policy for comprehensive income.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
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<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Disclosure of accounting policy regarding (1) the principles it follows in consolidating or combining the separate financial statements, including the principles followed in determining the inclusion or exclusion of subsidiaries or other entities in the consolidated or combined financial statements and (2) its treatment of interests (for example, common stock, a partnership interest or other means of exerting influence) in other entities, for example consolidation or use of the equity or cost methods of accounting. The accounting policy may also address the accounting treatment for intercompany accounts and transactions, noncontrolling interest, and the income statement treatment in consolidation for issuances of stock by a subsidiary.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/exampleRef<br> -Topic 235<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 4<br> -Subparagraph (a)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147483426/235-10-50-4<br><br>Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Name Accounting Standards Codification<br> -Topic 810<br> -SubTopic 10<br> -Section 50<br> -Paragraph 1<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147481203/810-10-50-1<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_ConsolidationPolicyTextBlock</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
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<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Disclosure of accounting policy for deferral and amortization of significant deferred charges.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 210<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02(17))<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480566/210-10-S99-1<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_DeferredChargesPolicyTextBlock</td>
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<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
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<td><strong> Balance Type:</strong></td>
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<td><strong> Period Type:</strong></td>
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<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Disclosure of accounting policy for its derivative instruments and hedging activities.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 2<br> -SubTopic 10<br> -Topic 815<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480434/815-10-50-2<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 235<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.4-08(n))<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480678/235-10-S99-1<br><br>Reference 3: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Name Accounting Standards Codification<br> -Topic 815<br> -SubTopic 10<br> -Section 50<br> -Paragraph 1A<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480434/815-10-50-1A<br><br>Reference 4: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Name Accounting Standards Codification<br> -Topic 815<br> -SubTopic 10<br> -Section 50<br> -Paragraph 1<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480434/815-10-50-1<br><br>Reference 5: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Name Accounting Standards Codification<br> -Topic 815<br> -SubTopic 10<br> -Section 50<br> -Paragraph 4<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480434/815-10-50-4<br><br>Reference 6: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Name Accounting Standards Codification<br> -Topic 815<br> -SubTopic 10<br> -Section 50<br> -Paragraph 7<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480434/815-10-50-7<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_DerivativesPolicyTextBlock</td>
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<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Disclosure of accounting policy for computing basic and diluted earnings or loss per share for each class of common stock and participating security. Addresses all significant policy factors, including any antidilutive items that have been excluded from the computation and takes into account stock dividends, splits and reverse splits that occur after the balance sheet date of the latest reporting period but before the issuance of the financial statements.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Name Accounting Standards Codification<br> -Topic 260<br> -SubTopic 10<br> -Section 50<br> -Paragraph 1<br> -Subparagraph (c)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147482662/260-10-50-1<br><br>Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Name Accounting Standards Codification<br> -Topic 260<br> -SubTopic 10<br> -Section 50<br> -Paragraph 2<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147482662/260-10-50-2<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_EarningsPerSharePolicyTextBlock</td>
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<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
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<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Disclosure of accounting policy for fair value measurements of financial and non-financial assets, liabilities and instruments classified in shareholders' equity. Disclosures include, but are not limited to, how an entity that manages a group of financial assets and liabilities on the basis of its net exposure measures the fair value of those assets and liabilities.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_FairValueMeasurementPolicyPolicyTextBlock</td>
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<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
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<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Disclosure of accounting policy for (1) transactions denominated in a currency other than the reporting enterprise's functional currency, (2) translating foreign currency financial statements that are incorporated into the financial statements of the reporting enterprise by consolidation, combination, or the equity method of accounting, and (3) remeasurement of the financial statements of a foreign reporting enterprise in a hyperinflationary economy.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 830<br> -Name Accounting Standards Codification<br> -Publisher FASB<br> -URI https://asc.fasb.org//830/tableOfContent<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_ForeignCurrencyTransactionsAndTranslationsPolicyTextBlock</td>
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<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
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<td><strong> Balance Type:</strong></td>
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</div></td></tr>
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<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
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<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Disclosure of accounting policy for recognizing and measuring the impairment of long-lived assets. An entity also may disclose its accounting policy for long-lived assets to be sold. This policy excludes goodwill and intangible assets.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Topic 360<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 2<br> -Subparagraph (SAB Topic 5.CC)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480091/360-10-S99-2<br><br>Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Name Accounting Standards Codification<br> -Section 05<br> -Paragraph 4<br> -SubTopic 10<br> -Topic 360<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147482338/360-10-05-4<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_ImpairmentOrDisposalOfLongLivedAssetsPolicyTextBlock</td>
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<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
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<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Disclosure of accounting policy for income taxes, which may include its accounting policies for recognizing and measuring deferred tax assets and liabilities and related valuation allowances, recognizing investment tax credits, operating loss carryforwards, tax credit carryforwards, and other carryforwards, methodologies for determining its effective income tax rate and the characterization of interest and penalties in the financial statements.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 946<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 3<br> -Subparagraph (SX 210.6-03(h)(1))<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147479886/946-10-S99-3<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 740<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 17<br> -Subparagraph (b)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147482685/740-10-50-17<br><br>Reference 3: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 740<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 9<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147482685/740-10-50-9<br><br>Reference 4: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 740<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 45<br> -Paragraph 25<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147482525/740-10-45-25<br><br>Reference 5: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 740<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 45<br> -Paragraph 28<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147482525/740-10-45-28<br><br>Reference 6: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 740<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 19<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147482685/740-10-50-19<br><br>Reference 7: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 220<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 1<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147482765/220-10-50-1<br><br>Reference 8: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 740<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 20<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147482685/740-10-50-20<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_IncomeTaxPolicyTextBlock</td>
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<td><strong> Period Type:</strong></td>
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<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_IntangibleAssetsFiniteLivedPolicy">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Disclosure of accounting policy for finite-lived intangible assets. This accounting policy also might address: (1) the amortization method used; (2) the useful lives of such assets; and (3) how the entity assesses and measures impairment of such assets.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 926<br> -SubTopic 20<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 5<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147483154/926-20-50-5<br><br>Reference 2: http://www.xbrl.org/2003/role/exampleRef<br> -Topic 235<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 4<br> -Subparagraph (c)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147483426/235-10-50-4<br><br>Reference 3: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 920<br> -SubTopic 350<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 1<br> -Subparagraph (a)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147483256/920-350-50-1<br><br>Reference 4: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 920<br> -SubTopic 350<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 1<br> -Subparagraph (b)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147483256/920-350-50-1<br><br>Reference 5: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 920<br> -SubTopic 350<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 4<br> -Subparagraph (a)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147483256/920-350-50-4<br><br>Reference 6: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Name Accounting Standards Codification<br> -Topic 350<br> -SubTopic 30<br> -Section 50<br> -Paragraph 2<br> -Subparagraph (a)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147482665/350-30-50-2<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_IntangibleAssetsFiniteLivedPolicy</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
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</tr>
<tr>
<td><strong> Balance Type:</strong></td>
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</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_InventoryPolicyTextBlock">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Disclosure of inventory accounting policy for inventory classes, including, but not limited to, basis for determining inventory amounts, methods by which amounts are added and removed from inventory classes, loss recognition on impairment of inventories, and situations in which inventories are stated above cost.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 210<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 1<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147483489/210-10-50-1<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 210<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02(6)(b))<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480566/210-10-S99-1<br><br>Reference 3: http://www.xbrl.org/2003/role/exampleRef<br> -Topic 235<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 4<br> -Subparagraph (d)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147483426/235-10-50-4<br><br>Reference 4: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 912<br> -SubTopic 330<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 1<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147482105/912-330-50-1<br><br>Reference 5: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 330<br> -Name Accounting Standards Codification<br> -Publisher FASB<br> -URI https://asc.fasb.org//330/tableOfContent<br><br>Reference 6: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 330<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 1<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147483080/330-10-50-1<br><br>Reference 7: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 330<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 4<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147483080/330-10-50-4<br><br>Reference 8: http://www.xbrl.org/2003/role/disclosureRef<br> -Name Accounting Standards Codification<br> -Section 45<br> -Paragraph 6<br> -Subparagraph (a)<br> -SubTopic 10<br> -Topic 270<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147482989/270-10-45-6<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_InventoryPolicyTextBlock</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
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<tr>
<td><strong> Balance Type:</strong></td>
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</tr>
<tr>
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</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_LesseeLeasesPolicyTextBlock">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Disclosure of accounting policy for leasing arrangement entered into by lessee.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 842<br> -SubTopic 20<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 1<br> -Subparagraph (b)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147478964/842-20-50-1<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_LesseeLeasesPolicyTextBlock</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>dtr-types:textBlockItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_NewAccountingPronouncementsPolicyPolicyTextBlock">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Disclosure of accounting policy pertaining to new accounting pronouncements that may impact the entity's financial reporting. Includes, but is not limited to, quantification of the expected or actual impact.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_NewAccountingPronouncementsPolicyPolicyTextBlock</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>dtr-types:textBlockItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_PropertyPlantAndEquipmentPolicyTextBlock">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Disclosure of accounting policy for long-lived, physical asset used in normal conduct of business and not intended for resale. Includes, but is not limited to, work of art, historical treasure, and similar asset classified as collections.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 1<br> -SubTopic 10<br> -Topic 360<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147482099/360-10-50-1<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 944<br> -SubTopic 210<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.7-03(a)(8)(a))<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147479440/944-210-S99-1<br><br>Reference 3: http://www.xbrl.org/2003/role/disclosureRef<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 6<br> -SubTopic 360<br> -Topic 958<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480321/958-360-50-6<br><br>Reference 4: http://www.xbrl.org/2003/role/disclosureRef<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 1<br> -Subparagraph (d)<br> -SubTopic 360<br> -Topic 958<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480321/958-360-50-1<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_PropertyPlantAndEquipmentPolicyTextBlock</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>dtr-types:textBlockItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_ResearchAndDevelopmentExpensePolicy">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Disclosure of accounting policy for costs it has incurred (1) in a planned search or critical investigation aimed at discovery of new knowledge with the hope that such knowledge will be useful in developing a new product or service, a new process or technique, or in bringing about a significant improvement to an existing product or process; or (2) to translate research findings or other knowledge into a plan or design for a new product or process or for a significant improvement to an existing product or process.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 730<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 05<br> -Paragraph 1<br> -Subparagraph (c)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147483044/730-10-05-1<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_ResearchAndDevelopmentExpensePolicy</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>dtr-types:textBlockItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_RevenueRecognitionPolicyTextBlock">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Disclosure of accounting policy for revenue. Includes revenue from contract with customer and from other sources.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 946<br> -SubTopic 220<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.6-07(1))<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147483575/946-220-S99-1<br><br>Reference 2: http://www.xbrl.org/2003/role/exampleRef<br> -Topic 235<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 4<br> -Subparagraph (f)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147483426/235-10-50-4<br><br>Reference 3: http://www.xbrl.org/2003/role/exampleRef<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 4<br> -Subparagraph (e)<br> -SubTopic 10<br> -Topic 235<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147483426/235-10-50-4<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_RevenueRecognitionPolicyTextBlock</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>dtr-types:textBlockItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_TradeAndOtherAccountsReceivablePolicy">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Disclosure of accounting policy for accounts receivable.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 310<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 2<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147481962/310-10-50-2<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 310<br> -SubTopic 20<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 1<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147481569/310-20-50-1<br><br>Reference 3: http://fasb.org/us-gaap/role/ref/otherTransitionRef<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 11B<br> -Subparagraph (b)<br> -SubTopic 10<br> -Topic 310<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147481962/310-10-50-11B<br><br>Reference 4: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 310<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 1<br> -Subparagraph (a)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147481962/310-10-50-1<br><br>Reference 5: http://fasb.org/us-gaap/role/ref/otherTransitionRef<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 6<br> -SubTopic 10<br> -Topic 310<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147481962/310-10-50-6<br><br>Reference 6: http://fasb.org/us-gaap/role/ref/otherTransitionRef<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 15<br> -Subparagraph (d)<br> -SubTopic 10<br> -Topic 310<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147481962/310-10-50-15<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_TradeAndOtherAccountsReceivablePolicy</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>dtr-types:textBlockItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_UseOfEstimates">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Disclosure of accounting policy for the use of estimates in the preparation of financial statements in conformity with generally accepted accounting principles.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Name Accounting Standards Codification<br> -Topic 275<br> -SubTopic 10<br> -Section 50<br> -Paragraph 9<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147482861/275-10-50-9<br><br>Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Name Accounting Standards Codification<br> -Topic 275<br> -SubTopic 10<br> -Section 50<br> -Paragraph 4<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147482861/275-10-50-4<br><br>Reference 3: http://www.xbrl.org/2003/role/disclosureRef<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 1<br> -Subparagraph (b)<br> -SubTopic 10<br> -Topic 275<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147482861/275-10-50-1<br><br>Reference 4: http://www.xbrl.org/2003/role/disclosureRef<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 1<br> -Subparagraph (c)<br> -SubTopic 10<br> -Topic 275<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147482861/275-10-50-1<br><br>Reference 5: http://www.xbrl.org/2003/role/disclosureRef<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 11<br> -SubTopic 10<br> -Topic 275<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147482861/275-10-50-11<br><br>Reference 6: http://www.xbrl.org/2003/role/disclosureRef<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 12<br> -SubTopic 10<br> -Topic 275<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147482861/275-10-50-12<br><br>Reference 7: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Name Accounting Standards Codification<br> -Topic 275<br> -SubTopic 10<br> -Section 50<br> -Paragraph 8<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147482861/275-10-50-8<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_UseOfEstimates</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
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<span style="display: none;">v3.24.1.u1</span><table class="report" border="0" cellspacing="2" id="idm140135286607184">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>Organization and Business Description (Tables)<br></strong></div></th>
<th class="th" colspan="1">12 Months Ended</th>
</tr>
<tr><th class="th"><div>Sep. 30, 2023</div></th></tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_OrganizationConsolidationAndPresentationOfFinancialStatementsAbstract', window );"><strong>Organization and Business Description [Abstract]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_ScheduleOfSubsidiaryOfLimitedLiabilityCompanyOrLimitedPartnershipDescriptionTextBlock', window );">Schedule of Consolidated Financial Statements of the Company</a></td>
<td class="text">The consolidated
financial statements of the Company include the following entities:<table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font: 10pt Times New Roman, Times, Serif">
  <tr style="vertical-align: bottom">
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    <td style="border-bottom: Black 1.5pt solid; vertical-align: bottom; font-weight: bold; text-align: center">Principal Activities</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
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  <tr style="vertical-align: bottom; background-color: White">
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  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
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  <tr style="vertical-align: bottom; background-color: White">
    <td style="vertical-align: top; font-weight: normal; text-align: left">&#160;</td><td style="text-align: center; font-weight: normal; vertical-align: top">&#160;</td>
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    <td style="vertical-align: top; font-weight: normal; text-align: center">&#160;</td><td style="vertical-align: top; font-weight: normal; text-align: center">&#160;</td><td style="vertical-align: top; font-weight: normal; text-align: center">&#160;</td><td style="text-align: center; font-weight: normal; vertical-align: top">&#160;</td>
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  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
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    <td style="vertical-align: top; font-weight: normal; text-align: center">PRC</td><td style="text-align: center; font-weight: normal; vertical-align: top">&#160;</td>
    <td style="vertical-align: top; font-weight: normal; text-align: center">&#160;</td><td style="vertical-align: top; font-weight: normal; text-align: center">100%</td><td style="vertical-align: top; font-weight: normal; text-align: center"></td><td style="text-align: center; font-weight: normal; vertical-align: top">&#160;</td>
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  <tr style="vertical-align: bottom; background-color: White">
    <td style="vertical-align: top; font-weight: normal; text-align: left">&#160;</td><td style="text-align: center; font-weight: normal; vertical-align: top">&#160;</td>
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    <td style="vertical-align: top; font-weight: normal; text-align: center">&#160;</td><td style="text-align: center; font-weight: normal; vertical-align: top">&#160;</td>
    <td style="vertical-align: top; font-weight: normal; text-align: center">&#160;</td><td style="vertical-align: top; font-weight: normal; text-align: center">&#160;</td><td style="vertical-align: top; font-weight: normal; text-align: center">&#160;</td><td style="text-align: center; font-weight: normal; vertical-align: top">&#160;</td>
    <td style="vertical-align: top; font-weight: normal; text-align: center">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="vertical-align: top; font-weight: normal; text-align: left">Changzhou Zhongjin</td><td style="text-align: center; font-weight: normal; vertical-align: top">&#160;</td>
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    <td style="vertical-align: top; font-weight: normal; text-align: center">PRC</td><td style="text-align: center; font-weight: normal; vertical-align: top">&#160;</td>
    <td style="vertical-align: top; font-weight: normal; text-align: center">&#160;</td><td style="vertical-align: top; font-weight: normal; text-align: center"><span style="font-size: 10pt">VIE&#160;</span></td><td style="vertical-align: top; font-weight: normal; text-align: center">&#160;</td><td style="text-align: center; font-weight: normal; vertical-align: top">&#160;</td>
    <td style="vertical-align: top; font-weight: normal; text-align: center">Design, development, manufacturing and sales of wheelchair and other mobility products</td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td style="vertical-align: top; font-weight: normal; text-align: left">&#160;</td><td style="text-align: center; font-weight: normal; vertical-align: top">&#160;</td>
    <td style="vertical-align: top; font-weight: normal; text-align: center">&#160;</td><td style="vertical-align: top; font-weight: normal; text-align: center">&#160;</td><td style="vertical-align: top; font-weight: normal; text-align: center">&#160;</td><td style="text-align: center; font-weight: normal; vertical-align: top">&#160;</td>
    <td style="vertical-align: top; font-weight: normal; text-align: center">&#160;</td><td style="text-align: center; font-weight: normal; vertical-align: top">&#160;</td>
    <td style="vertical-align: top; font-weight: normal; text-align: center">&#160;</td><td style="vertical-align: top; font-weight: normal; text-align: center">&#160;</td><td style="vertical-align: top; font-weight: normal; text-align: center">&#160;</td><td style="text-align: center; font-weight: normal; vertical-align: top">&#160;</td>
    <td style="vertical-align: top; font-weight: normal; text-align: center">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="vertical-align: top; font-weight: normal; text-align: left">Taizhou Zhongjin</td><td style="text-align: center; font-weight: normal; vertical-align: top">&#160;</td>
    <td style="vertical-align: top; font-weight: normal; text-align: center">&#160;</td><td style="vertical-align: top; font-weight: normal; text-align: center"><span style="font-size: 10pt">June 17, 2013&#160;</span></td><td style="vertical-align: top; font-weight: normal; text-align: center">&#160;</td><td style="text-align: center; font-weight: normal; vertical-align: top">&#160;</td>
    <td style="vertical-align: top; font-weight: normal; text-align: center">PRC</td><td style="text-align: center; font-weight: normal; vertical-align: top">&#160;</td>
    <td style="vertical-align: top; font-weight: normal; text-align: center">&#160;</td><td style="vertical-align: top; font-weight: normal; text-align: center"><span style="font-size: 10pt">100% controlled subsidiary of the VIE&#160;</span></td><td style="vertical-align: top; font-weight: normal; text-align: center">&#160;</td><td style="text-align: center; font-weight: normal; vertical-align: top">&#160;</td>
    <td style="vertical-align: top; font-weight: normal; text-align: center">Design, development, manufacturing and sales of wheelchair and other mobility products</td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td style="vertical-align: top; font-weight: normal; text-align: left">&#160;</td><td style="text-align: center; font-weight: normal; vertical-align: top">&#160;</td>
    <td style="vertical-align: top; font-weight: normal; text-align: center">&#160;</td><td style="vertical-align: top; font-weight: normal; text-align: center">&#160;</td><td style="vertical-align: top; font-weight: normal; text-align: center">&#160;</td><td style="text-align: center; font-weight: normal; vertical-align: top">&#160;</td>
    <td style="vertical-align: top; font-weight: normal; text-align: center">&#160;</td><td style="text-align: center; font-weight: normal; vertical-align: top">&#160;</td>
    <td style="vertical-align: top; font-weight: normal; text-align: center">&#160;</td><td style="vertical-align: top; font-weight: normal; text-align: center">&#160;</td><td style="vertical-align: top; font-weight: normal; text-align: center">&#160;</td><td style="text-align: center; font-weight: normal; vertical-align: top">&#160;</td>
    <td style="vertical-align: top; font-weight: normal; text-align: center">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="vertical-align: top; font-weight: normal; text-align: left">Zhongjin Jing&#8217;ao</td><td style="text-align: center; font-weight: normal; vertical-align: top">&#160;</td>
    <td style="vertical-align: top; font-weight: normal; text-align: center">&#160;</td><td style="vertical-align: top; font-weight: normal; text-align: center"><span style="font-size: 10pt">December 18, 2014&#160;</span></td><td style="vertical-align: top; font-weight: normal; text-align: center">&#160;</td><td style="text-align: center; font-weight: normal; vertical-align: top">&#160;</td>
    <td style="vertical-align: top; font-weight: normal; text-align: center">PRC</td><td style="text-align: center; font-weight: normal; vertical-align: top">&#160;</td>
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    <td style="vertical-align: top; font-weight: normal; text-align: center">Design, development, manufacturing and sales of wheelchair and other mobility products</td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td style="vertical-align: top; font-weight: normal; text-align: left">&#160;</td><td style="text-align: center; font-weight: normal; vertical-align: top">&#160;</td>
    <td style="vertical-align: top; font-weight: normal; text-align: center">&#160;</td><td style="vertical-align: top; font-weight: normal; text-align: center">&#160;</td><td style="vertical-align: top; font-weight: normal; text-align: center">&#160;</td><td style="text-align: center; font-weight: normal; vertical-align: top">&#160;</td>
    <td style="vertical-align: top; font-weight: normal; text-align: center">&#160;</td><td style="text-align: center; font-weight: normal; vertical-align: top">&#160;</td>
    <td style="vertical-align: top; font-weight: normal; text-align: center">&#160;</td><td style="vertical-align: top; font-weight: normal; text-align: center">&#160;</td><td style="vertical-align: top; font-weight: normal; text-align: center">&#160;</td><td style="text-align: center; font-weight: normal; vertical-align: top">&#160;</td>
    <td style="vertical-align: top; font-weight: normal; text-align: center">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="vertical-align: top; font-weight: normal; text-align: left">Zhongjin Kangma</td><td style="text-align: center; font-weight: normal; vertical-align: top">&#160;</td>
    <td style="vertical-align: top; font-weight: normal; text-align: center">&#160;</td><td style="vertical-align: top; font-weight: normal; text-align: center"><span style="font-size: 10pt">August 21, 2023</span></td><td style="vertical-align: top; font-weight: normal; text-align: center">&#160;</td><td style="text-align: center; font-weight: normal; vertical-align: top">&#160;</td>
    <td style="vertical-align: top; font-weight: normal; text-align: center">PRC</td><td style="text-align: center; font-weight: normal; vertical-align: top">&#160;</td>
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  <tr style="vertical-align: bottom; background-color: White">
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  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="vertical-align: top; font-weight: normal; text-align: left">Anhui Zhongjin</td><td style="text-align: center; font-weight: normal; vertical-align: top">&#160;</td>
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</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_srt_ScheduleOfCondensedFinancialStatementsTableTextBlock', window );">Schedule of Financial Statement Amounts and Balances of the VIE and VIE&#8217;s Subsidiaries</a></td>
<td class="text">The following financial
statement amounts and balances of the VIE and VIE&#8217;s subsidiaries were included in the accompanying consolidated financial statements
after elimination of intercompany transactions and balances:<table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font: 10pt Times New Roman, Times, Serif">
  <tr style="vertical-align: bottom">
    <td style="white-space: nowrap; font-weight: normal; text-align: left">&#160;</td><td style="white-space: nowrap; font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
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  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="width: 76%; font-weight: normal; text-align: left">Current assets</td><td style="width: 1%; font-weight: normal">&#160;</td>
    <td style="width: 1%; font-weight: normal; text-align: left">$</td><td style="width: 9%; font-weight: normal; text-align: right">24,391,558</td><td style="width: 1%; font-weight: normal; text-align: left">&#160;</td><td style="width: 1%; font-weight: normal">&#160;</td>
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<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>Summary of Significant Accounting Policies (Tables)<br></strong></div></th>
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<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_ScheduleOfIntangibleAssetsAndGoodwillTableTextBlock', window );">Schedule of Land Use Rights</a></td>
<td class="text">Land
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<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_RevenueFromExternalCustomersByGeographicAreasTableTextBlock', window );">Schedule of Company&#8217;s Total Revenues by Geographic Market</a></td>
<td class="text">The summary of
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    <td style="font-weight: normal; text-align: left">&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
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    <td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid">2022</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
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    <td style="border-bottom: Black 1.5pt solid; font-weight: normal; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; font-weight: normal; text-align: right">17,081,998</td><td style="padding-bottom: 1.5pt; font-weight: normal; text-align: left">&#160;</td><td style="font-weight: normal; padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; font-weight: normal; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; font-weight: normal; text-align: right">16,447,284</td><td style="padding-bottom: 1.5pt; font-weight: normal; text-align: left">&#160;</td><td style="font-weight: normal; padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; font-weight: normal; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; font-weight: normal; text-align: right">18,218,610</td><td style="padding-bottom: 1.5pt; font-weight: normal; text-align: left">&#160;</td></tr>
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    <td style="border-bottom: Black 4pt double; font-weight: normal; text-align: left">$</td><td style="border-bottom: Black 4pt double; font-weight: normal; text-align: right">19,821,457</td><td style="padding-bottom: 4pt; font-weight: normal; text-align: left">&#160;</td><td style="font-weight: normal; padding-bottom: 4pt">&#160;</td>
    <td style="border-bottom: Black 4pt double; font-weight: normal; text-align: left">$</td><td style="border-bottom: Black 4pt double; font-weight: normal; text-align: right">19,190,541</td><td style="padding-bottom: 4pt; font-weight: normal; text-align: left">&#160;</td><td style="font-weight: normal; padding-bottom: 4pt">&#160;</td>
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</td>
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<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_DisaggregationOfRevenueTableTextBlock', window );">Schedule of Company&#8217;s Total Revenues by Product Categories</a></td>
<td class="text">The summary of
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the Years Ended September 30,</b></p></td><td style="padding-bottom: 1.5pt">&#160;</td></tr>
  <tr style="vertical-align: bottom">
    <td style="font-weight: normal; text-align: left">&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid">2023</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid">2022</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
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    <td style="width: 1%; font-weight: normal; text-align: left">$</td><td style="width: 9%; font-weight: normal; text-align: right">15,622,273</td><td style="width: 1%; font-weight: normal; text-align: left">&#160;</td><td style="width: 1%; font-weight: normal">&#160;</td>
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    <td style="border-bottom: Black 4pt double; font-weight: normal; text-align: left">$</td><td style="border-bottom: Black 4pt double; font-weight: normal; text-align: right">19,821,457</td><td style="padding-bottom: 4pt; font-weight: normal; text-align: left">&#160;</td><td style="font-weight: normal; padding-bottom: 4pt">&#160;</td>
    <td style="border-bottom: Black 4pt double; font-weight: normal; text-align: left">$</td><td style="border-bottom: Black 4pt double; font-weight: normal; text-align: right">19,190,541</td><td style="padding-bottom: 4pt; font-weight: normal; text-align: left">&#160;</td><td style="font-weight: normal; padding-bottom: 4pt">&#160;</td>
    <td style="border-bottom: Black 4pt double; font-weight: normal; text-align: left">$</td><td style="border-bottom: Black 4pt double; font-weight: normal; text-align: right">20,764,273</td><td style="padding-bottom: 4pt; font-weight: normal; text-align: left">&#160;</td></tr>
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<tr class="ro">
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<td class="text">The following table
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<td><strong> Period Type:</strong></td>
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<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_ScheduleOfPublicUtilityPropertyPlantAndEquipmentTextBlock">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Tabular disclosure of public utility physical assets used in the normal conduct of business and not intended for resale. Includes, but is not limited to, balances by class of assets, depreciation expense and method used, including composite depreciation, and accumulated depreciation.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Name Accounting Standards Codification<br> -Topic 980<br> -SubTopic 20<br> -Section 45<br> -Paragraph 1<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147481834/980-20-45-1<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_ScheduleOfPublicUtilityPropertyPlantAndEquipmentTextBlock</td>
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<td>dtr-types:textBlockItemType</td>
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<td><strong> Balance Type:</strong></td>
<td>na</td>
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<td>duration</td>
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<span style="display: none;">v3.24.1.u1</span><table class="report" border="0" cellspacing="2" id="idm140135282647616">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>Accounts Receivable, Net (Tables)<br></strong></div></th>
<th class="th" colspan="1">12 Months Ended</th>
</tr>
<tr><th class="th"><div>Sep. 30, 2023</div></th></tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_AccountsReceivableNetAbstract', window );"><strong>Accounts Receivable, Net [Abstract]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_ScheduleOfAccountsNotesLoansAndFinancingReceivableTextBlock', window );">Schedule of Accounts Receivable, Net</a></td>
<td class="text">Accounts receivable,
net consist of the following:<table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font: 10pt Times New Roman, Times, Serif">
  <tr style="vertical-align: bottom">
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    <td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid">September&#160;30,<br/> 2022</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
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    <td style="width: 1%; font-weight: normal; text-align: left">$</td><td style="width: 9%; font-weight: normal; text-align: right">3,408,714</td><td style="width: 1%; font-weight: normal; text-align: left">&#160;</td><td style="width: 1%; font-weight: normal">&#160;</td>
    <td style="width: 1%; font-weight: normal; text-align: left">$</td><td style="width: 9%; font-weight: normal; text-align: right">3,945,362</td><td style="width: 1%; font-weight: normal; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: White">
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    <td style="border-bottom: Black 1.5pt solid; font-weight: normal; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; font-weight: normal; text-align: right">(125,448</td><td style="padding-bottom: 1.5pt; font-weight: normal; text-align: left">)</td><td style="font-weight: normal; padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; font-weight: normal; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; font-weight: normal; text-align: right">(114,486</td><td style="padding-bottom: 1.5pt; font-weight: normal; text-align: left">)</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font-weight: normal; text-align: left; padding-bottom: 4pt">Accounts receivable, net</td><td style="font-weight: normal; padding-bottom: 4pt">&#160;</td>
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</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_AccountsReceivableAllowanceForCreditLossTableTextBlock', window );">Schedule of Allowance for Doubtful Accounts</a></td>
<td class="text">Allowance for doubtful
accounts movement is as follows:<table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font: 10pt Times New Roman, Times, Serif">
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    <td style="width: 76%; font-weight: normal; text-align: justify">Beginning balance</td><td style="width: 1%; font-weight: normal">&#160;</td>
    <td style="width: 1%; font-weight: normal; text-align: left">$</td><td style="width: 9%; font-weight: normal; text-align: right">114,486</td><td style="width: 1%; font-weight: normal; text-align: left">&#160;</td><td style="width: 1%; font-weight: normal">&#160;</td>
    <td style="width: 1%; font-weight: normal; text-align: left">$</td><td style="width: 9%; font-weight: normal; text-align: right">96,688</td><td style="width: 1%; font-weight: normal; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: White">
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    <td style="font-weight: normal; text-align: left">&#160;</td><td style="font-weight: normal; text-align: right">119,021</td><td style="font-weight: normal; text-align: left">&#160;</td><td style="font-weight: normal">&#160;</td>
    <td style="font-weight: normal; text-align: left">&#160;</td><td style="font-weight: normal; text-align: right">28,943</td><td style="font-weight: normal; text-align: left">&#160;</td></tr>
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    <td style="font-weight: normal; text-align: left">&#160;</td><td style="font-weight: normal; text-align: right">(104,735</td><td style="font-weight: normal; text-align: left">)</td><td style="font-weight: normal">&#160;</td>
    <td style="font-weight: normal; text-align: left">&#160;</td><td style="font-weight: normal; text-align: right"><div style="-sec-ix-hidden: hidden-fact-81">-</div></td><td style="font-weight: normal; text-align: left">&#160;</td></tr>
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    <td style="border-bottom: Black 1.5pt solid; font-weight: normal; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; font-weight: normal; text-align: right">(3,324</td><td style="padding-bottom: 1.5pt; font-weight: normal; text-align: left">)</td><td style="font-weight: normal; padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; font-weight: normal; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; font-weight: normal; text-align: right">(11,145</td><td style="padding-bottom: 1.5pt; font-weight: normal; text-align: left">)</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font-weight: normal; text-align: justify; padding-bottom: 4pt">Ending balance</td><td style="font-weight: normal; padding-bottom: 4pt">&#160;</td>
    <td style="border-bottom: Black 4pt double; font-weight: normal; text-align: left">$</td><td style="border-bottom: Black 4pt double; font-weight: normal; text-align: right">125,448</td><td style="padding-bottom: 4pt; font-weight: normal; text-align: left">&#160;</td><td style="font-weight: normal; padding-bottom: 4pt">&#160;</td>
    <td style="border-bottom: Black 4pt double; font-weight: normal; text-align: left">$</td><td style="border-bottom: Black 4pt double; font-weight: normal; text-align: right">114,486</td><td style="padding-bottom: 4pt; font-weight: normal; text-align: left">&#160;</td></tr>
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<td style="width: 0.25in; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(1)</span></td><td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The
Company wrote off the delinquent account balances against the allowance for doubtful accounts after management has determined that the
likelihood of collection is not probable.</span></td>
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<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Tabular disclosure of allowance for credit loss on accounts receivable.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Topic 326<br> -SubTopic 20<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 13<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147479319/326-20-50-13<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
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<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
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<td><strong> Name:</strong></td>
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<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Tabular disclosure of the various types of trade accounts and notes receivable and for each the gross carrying value, allowance, and net carrying value as of the balance sheet date. Presentation is categorized by current, noncurrent and unclassified receivables.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Name Accounting Standards Codification<br> -Topic 210<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02.3,4)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480566/210-10-S99-1<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
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<span style="display: none;">v3.24.1.u1</span><table class="report" border="0" cellspacing="2" id="idm140135379820048">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>Inventories (Tables)<br></strong></div></th>
<th class="th" colspan="1">12 Months Ended</th>
</tr>
<tr><th class="th"><div>Sep. 30, 2023</div></th></tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_InventoryNetAbstract', window );"><strong>Inventories [Abstract]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_ScheduleOfInventoryCurrentTableTextBlock', window );">Schedule of Inventories</a></td>
<td class="text">Inventories consisted
of the following:<table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font: 10pt Times New Roman, Times, Serif">
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    <td style="font-weight: normal; text-align: center">&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
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    <td style="width: 1%; font-weight: normal; text-align: left">$</td><td style="width: 9%; font-weight: normal; text-align: right">2,618,406</td><td style="width: 1%; font-weight: normal; text-align: left">&#160;</td><td style="width: 1%; font-weight: normal">&#160;</td>
    <td style="width: 1%; font-weight: normal; text-align: left">$</td><td style="width: 9%; font-weight: normal; text-align: right">3,274,744</td><td style="width: 1%; font-weight: normal; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td style="font-weight: normal; text-align: left">Work-in-progress</td><td style="font-weight: normal">&#160;</td>
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    <td style="font-weight: normal; text-align: left">&#160;</td><td style="font-weight: normal; text-align: right">1,399,074</td><td style="font-weight: normal; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font-weight: normal; text-align: left; padding-bottom: 1.5pt">Finished goods</td><td style="font-weight: normal; padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; font-weight: normal; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; font-weight: normal; text-align: right">820,949</td><td style="padding-bottom: 1.5pt; font-weight: normal; text-align: left">&#160;</td><td style="font-weight: normal; padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; font-weight: normal; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; font-weight: normal; text-align: right">2,050,597</td><td style="padding-bottom: 1.5pt; font-weight: normal; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td style="font-weight: normal; text-align: left; padding-bottom: 4pt">Inventories</td><td style="font-weight: normal; padding-bottom: 4pt">&#160;</td>
    <td style="border-bottom: Black 4pt double; font-weight: normal; text-align: left">$</td><td style="border-bottom: Black 4pt double; font-weight: normal; text-align: right">5,053,136</td><td style="padding-bottom: 4pt; font-weight: normal; text-align: left">&#160;</td><td style="font-weight: normal; padding-bottom: 4pt">&#160;</td>
    <td style="border-bottom: Black 4pt double; font-weight: normal; text-align: left">$</td><td style="border-bottom: Black 4pt double; font-weight: normal; text-align: right">6,724,415</td><td style="padding-bottom: 4pt; font-weight: normal; text-align: left">&#160;</td></tr>
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<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
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<span style="display: none;">v3.24.1.u1</span><table class="report" border="0" cellspacing="2" id="idm140135285198528">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>Prepaid Expenses and Other Current Assets (Tables)<br></strong></div></th>
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<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
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<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Tabular disclosure of the carrying amounts of other current assets.</p></div>
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<span style="display: none;">v3.24.1.u1</span><table class="report" border="0" cellspacing="2" id="idm140135371767616">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>Property, Plant and Equipment, Net (Tables)<br></strong></div></th>
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<td class="text">&#160;<span></span>
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    <td style="width: 1%; font-weight: normal; text-align: left">$</td><td style="width: 9%; font-weight: normal; text-align: right">2,396,519</td><td style="width: 1%; font-weight: normal; text-align: left">&#160;</td><td style="width: 1%; font-weight: normal">&#160;</td>
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<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Tabular disclosure of physical assets used in the normal conduct of business and not intended for resale. Includes, but is not limited to, balances by class of assets, depreciation and depletion expense and method used, including composite depreciation, and accumulated deprecation.</p></div>
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<span style="display: none;">v3.24.1.u1</span><table class="report" border="0" cellspacing="2" id="idm140135282580704">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>Land Use Right, Net (Tables)<br></strong></div></th>
<th class="th" colspan="1">12 Months Ended</th>
</tr>
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<td class="text">&#160;<span></span>
</td>
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<tr class="ro">
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<td class="text">Land use right,
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    <td style="width: 1%; font-weight: normal; text-align: left">$</td><td style="width: 9%; font-weight: normal; text-align: right">220,178</td><td style="width: 1%; font-weight: normal; text-align: left">&#160;</td><td style="width: 1%; font-weight: normal">&#160;</td>
    <td style="width: 1%; font-weight: normal; text-align: left">$</td><td style="width: 9%; font-weight: normal; text-align: right">225,798</td><td style="width: 1%; font-weight: normal; text-align: left">&#160;</td></tr>
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    <td style="border-bottom: Black 4pt double; font-weight: normal; text-align: left">$</td><td style="border-bottom: Black 4pt double; font-weight: normal; text-align: right">154,364</td><td style="padding-bottom: 4pt; font-weight: normal; text-align: left">&#160;</td><td style="font-weight: normal; padding-bottom: 4pt">&#160;</td>
    <td style="border-bottom: Black 4pt double; font-weight: normal; text-align: left">$</td><td style="border-bottom: Black 4pt double; font-weight: normal; text-align: right">163,213</td><td style="padding-bottom: 4pt; font-weight: normal; text-align: left">&#160;</td></tr>
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    <td style="border-bottom: Black 1.5pt solid; font-weight: normal; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; font-weight: normal; text-align: right">130,434</td><td style="padding-bottom: 1.5pt; font-weight: normal; text-align: left">&#160;</td></tr>
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    <td style="font-weight: normal; text-align: left; padding-bottom: 4pt">&#160;</td><td style="font-weight: normal; padding-bottom: 4pt">&#160;</td>
    <td style="border-bottom: Black 4pt double; font-weight: normal; text-align: left">$</td><td style="border-bottom: Black 4pt double; font-weight: normal; text-align: right">154,364</td><td style="padding-bottom: 4pt; font-weight: normal; text-align: left">&#160;</td></tr>
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<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Name Accounting Standards Codification<br> -Topic 350<br> -SubTopic 30<br> -Section 50<br> -Paragraph 2<br> -Subparagraph (a)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147482665/350-30-50-2<br></p></div>
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<span style="display: none;">v3.24.1.u1</span><table class="report" border="0" cellspacing="2" id="idm140135286599040">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>Related Party Transactions (Tables)<br></strong></div></th>
<th class="th" colspan="1">12 Months Ended</th>
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    <td style="vertical-align: top; font-weight: normal; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">An entity controlled by the CEO</span></td><td style="font-weight: normal"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td>
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    <td style="vertical-align: top; font-weight: normal; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">An entity controlled by the CEO</span></td><td style="font-weight: normal"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td>
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    <td style="font-weight: normal; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td style="font-weight: normal; text-align: right"><span style="-sec-ix-hidden: hidden-fact-86; font-family: Times New Roman, Times, Serif; font-size: 9pt">-</span></td><td style="font-weight: normal; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td style="padding-left: 0.125in; text-indent: -0.125in; vertical-align: top; font-weight: normal; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">Zhongjin
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    <td style="vertical-align: top; font-weight: normal; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">An entity controlled by the CEO</span></td><td style="font-weight: normal"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td>
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  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="padding-left: 0.125in; text-indent: -0.125in; vertical-align: top; font-weight: normal; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">Zhongjin
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    <td style="vertical-align: top; font-weight: normal; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">An entity controlled by the CEO</span></td><td style="font-weight: normal"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td>
    <td style="font-weight: normal; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td style="font-weight: normal; text-align: right"><span style="-sec-ix-hidden: hidden-fact-87; font-family: Times New Roman, Times, Serif; font-size: 9pt">-</span></td><td style="font-weight: normal; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td style="font-weight: normal"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td>
    <td style="font-weight: normal; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td style="font-weight: normal; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">1,468</span></td><td style="font-weight: normal; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td style="padding-left: 0.125in; text-indent: -0.125in; vertical-align: top; font-weight: normal; text-align: left; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">Zhongjiankanglu
    Industrial Development (Shanghai) Co., Ltd.</span></td><td style="font-weight: normal; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td>
    <td style="vertical-align: top; font-weight: normal; text-align: center; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">An entity controlled by the CEO</span></td><td style="font-weight: normal; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td>
    <td style="border-bottom: Black 1.5pt solid; font-weight: normal; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td style="border-bottom: Black 1.5pt solid; font-weight: normal; text-align: right"><span style="-sec-ix-hidden: hidden-fact-88; font-family: Times New Roman, Times, Serif; font-size: 9pt">-</span></td><td style="padding-bottom: 1.5pt; font-weight: normal; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td style="font-weight: normal; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td>
    <td style="border-bottom: Black 1.5pt solid; font-weight: normal; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td style="border-bottom: Black 1.5pt solid; font-weight: normal; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">34,794</span></td><td style="padding-bottom: 1.5pt; font-weight: normal; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="padding-left: 0.125in; text-indent: -0.125in; vertical-align: top; font-weight: normal; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">Subtotal</span></td><td style="font-weight: normal"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td>
    <td style="vertical-align: top; font-weight: normal; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td style="font-weight: normal"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td>
    <td style="font-weight: normal; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td style="font-weight: normal; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">947,949</span></td><td style="font-weight: normal; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td style="font-weight: normal"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td>
    <td style="font-weight: normal; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td style="font-weight: normal; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">253,473</span></td><td style="font-weight: normal; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td style="padding-left: 0.125in; text-indent: -0.125in; vertical-align: top; font-weight: normal; text-align: left; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">Less:
    allowance for doubtful accounts</span></td><td style="font-weight: normal; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td>
    <td style="vertical-align: top; font-weight: normal; text-align: center; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td style="font-weight: normal; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td>
    <td style="border-bottom: Black 1.5pt solid; font-weight: normal; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td style="border-bottom: Black 1.5pt solid; font-weight: normal; text-align: right"><span style="-sec-ix-hidden: hidden-fact-89; font-family: Times New Roman, Times, Serif; font-size: 9pt">-</span></td><td style="padding-bottom: 1.5pt; font-weight: normal; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td style="font-weight: normal; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td>
    <td style="border-bottom: Black 1.5pt solid; font-weight: normal; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td style="border-bottom: Black 1.5pt solid; font-weight: normal; text-align: right"><span style="-sec-ix-hidden: hidden-fact-90; font-family: Times New Roman, Times, Serif; font-size: 9pt">-</span></td><td style="padding-bottom: 1.5pt; font-weight: normal; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="padding-left: 0.125in; text-indent: -0.125in; vertical-align: top; font-weight: normal; text-align: left; padding-bottom: 4pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">Total
    accounts receivable, net - related parties</span></td><td style="font-weight: normal; padding-bottom: 4pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td>
    <td style="vertical-align: top; font-weight: normal; text-align: center; padding-bottom: 4pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td style="font-weight: normal; padding-bottom: 4pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td>
    <td style="border-bottom: Black 4pt double; font-weight: normal; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">$</span></td><td style="border-bottom: Black 4pt double; font-weight: normal; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">947,949</span></td><td style="padding-bottom: 4pt; font-weight: normal; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td style="font-weight: normal; padding-bottom: 4pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td>
    <td style="border-bottom: Black 4pt double; font-weight: normal; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">$</span></td><td style="border-bottom: Black 4pt double; font-weight: normal; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">253,473</span></td><td style="padding-bottom: 4pt; font-weight: normal; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td></tr>
  </table><span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_cik0000183782_ScheduleOfDueFromRelatedPartiesTableTextBlock', window );">Schedule of Due from Related Parties</a></td>
<td class="text">Due from related
parties consists of the following:<table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font: 10pt Times New Roman, Times, Serif">
  <tr style="vertical-align: bottom">
    <td style="padding-left: 0.125in; text-indent: -0.125in; border-bottom: Black 1.5pt solid; vertical-align: bottom; font-weight: bold; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">Name</span></td><td style="text-align: center; font-weight: bold; padding-bottom: 1.5pt; vertical-align: bottom"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td>
    <td style="border-bottom: Black 1.5pt solid; vertical-align: bottom; font-weight: bold; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">Related
    party relationship</span></td><td style="text-align: center; font-weight: bold; padding-bottom: 1.5pt; vertical-align: bottom"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td>
    <td colspan="2" style="vertical-align: bottom; font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">September&#160;30,<br/>
    2023</span></td><td style="text-align: center; padding-bottom: 1.5pt; font-weight: bold; vertical-align: bottom"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td style="text-align: center; font-weight: bold; padding-bottom: 1.5pt; vertical-align: bottom"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td>
    <td colspan="2" style="vertical-align: bottom; font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">September&#160;30,<br/>
    2022</span></td><td style="text-align: center; padding-bottom: 1.5pt; font-weight: bold; vertical-align: bottom"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="padding-left: 0.125in; text-indent: -0.125in; vertical-align: top; width: 45%; font-weight: normal; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">Jiangsu
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    <td style="width: 1%; font-weight: normal; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">$</span></td><td style="width: 9%; font-weight: normal; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">4,189,813</span></td><td style="width: 1%; font-weight: normal; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td style="width: 1%; font-weight: normal"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td>
    <td style="width: 1%; font-weight: normal; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">$</span></td><td style="width: 9%; font-weight: normal; text-align: right"><span style="-sec-ix-hidden: hidden-fact-91; font-family: Times New Roman, Times, Serif; font-size: 9pt">-</span></td><td style="width: 1%; font-weight: normal; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td style="padding-left: 0.125in; text-indent: -0.125in; vertical-align: top; font-weight: normal; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">Huaniaoyuan
    Catering Management (Changzhou) Co. Ltd.</span></td><td style="font-weight: normal"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td>
    <td style="vertical-align: top; font-weight: normal; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">An entity controlled by the CEO</span></td><td style="font-weight: normal"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td>
    <td style="font-weight: normal; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td style="font-weight: normal; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">50,711</span></td><td style="font-weight: normal; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td style="font-weight: normal"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td>
    <td style="font-weight: normal; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td style="font-weight: normal; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">33,285</span></td><td style="font-weight: normal; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="padding-left: 0.125in; text-indent: -0.125in; vertical-align: top; font-weight: normal; text-align: left; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">Other</span></td><td style="font-weight: normal; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td>
    <td style="vertical-align: top; font-weight: normal; text-align: center; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">Director of the Company</span></td><td style="font-weight: normal; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td>
    <td style="border-bottom: Black 1.5pt solid; font-weight: normal; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td style="border-bottom: Black 1.5pt solid; font-weight: normal; text-align: right"><span style="-sec-ix-hidden: hidden-fact-92; font-family: Times New Roman, Times, Serif; font-size: 9pt">-</span></td><td style="padding-bottom: 1.5pt; font-weight: normal; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td style="font-weight: normal; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td>
    <td style="border-bottom: Black 1.5pt solid; font-weight: normal; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td style="border-bottom: Black 1.5pt solid; font-weight: normal; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">2,972</span></td><td style="padding-bottom: 1.5pt; font-weight: normal; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td style="padding-left: 0.125in; text-indent: -0.125in; vertical-align: top; font-weight: normal; text-align: left; padding-bottom: 4pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">Total
    due from related parties</span></td><td style="font-weight: normal; padding-bottom: 4pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td>
    <td style="vertical-align: top; font-weight: normal; text-align: center; padding-bottom: 4pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td style="font-weight: normal; padding-bottom: 4pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td>
    <td style="border-bottom: Black 4pt double; font-weight: normal; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">$</span></td><td style="border-bottom: Black 4pt double; font-weight: normal; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">4,240,524</span></td><td style="padding-bottom: 4pt; font-weight: normal; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td style="font-weight: normal; padding-bottom: 4pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td>
    <td style="border-bottom: Black 4pt double; font-weight: normal; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">$</span></td><td style="border-bottom: Black 4pt double; font-weight: normal; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">36,257</span></td><td style="padding-bottom: 4pt; font-weight: normal; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td></tr>
  </table><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%"> <tr style="vertical-align: top; background-color: Transparent"> <td style="text-align: left; font-weight: normal; width: 0.25in"><span style="font-size: 10pt">(1) </span></td> <td style="text-align: justify; font-weight: normal"><span style="font-size: 10pt">As of September 30, 2023, the balance due from a related party, Zhongjin Kanglu, was $4,189,813. During the year ended September 30, 2023, as a business collaboration, the Company made advances to Zhongjin Kanglu in the amount of $4,113,000 (RMB30.0 million) as for its temporary working capital needs during the normal course of business. The $4,113,000 advance made to Zhongjin Kanglu has been fully collected in October 2023. The Company expects to make no such advances to its related parties in the future.</span></td></tr> </table><span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_cik0000183782_DeferredRevenueDisclosureTableTextBlock', window );">Schedule of Deferred Revenue</a></td>
<td class="text">Deferred revenue
&#8211; related parties consist of the following:<table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font: 10pt Times New Roman, Times, Serif">
  <tr style="vertical-align: bottom">
    <td style="padding-left: 0.125in; text-indent: -0.125in; border-bottom: Black 1.5pt solid; vertical-align: bottom; font-weight: bold; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">Name</span></td><td style="text-align: center; font-weight: bold; padding-bottom: 1.5pt; vertical-align: bottom"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td>
    <td style="border-bottom: Black 1.5pt solid; vertical-align: bottom; font-weight: bold; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">Related
    party relationship</span></td><td style="text-align: center; font-weight: bold; padding-bottom: 1.5pt; vertical-align: bottom"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td>
    <td colspan="2" style="vertical-align: bottom; font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">September&#160;30,<br/>
    2023</span></td><td style="text-align: center; padding-bottom: 1.5pt; font-weight: bold; vertical-align: bottom"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td style="text-align: center; font-weight: bold; padding-bottom: 1.5pt; vertical-align: bottom"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td>
    <td colspan="2" style="vertical-align: bottom; font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">September&#160;30,<br/>
    2022</span></td><td style="text-align: center; padding-bottom: 1.5pt; font-weight: bold; vertical-align: bottom"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="padding-left: 0.125in; text-indent: -0.125in; vertical-align: top; width: 45%; font-weight: normal; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">Jin
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    <td style="vertical-align: top; width: 30%; font-weight: normal; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">An entity controlled by the CEO</span></td><td style="width: 1%; font-weight: normal"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td>
    <td style="width: 1%; font-weight: normal; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">$</span></td><td style="width: 9%; font-weight: normal; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">117,424</span></td><td style="width: 1%; font-weight: normal; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td style="width: 1%; font-weight: normal"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td>
    <td style="width: 1%; font-weight: normal; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">$</span></td><td style="width: 9%; font-weight: normal; text-align: right"><span style="-sec-ix-hidden: hidden-fact-93; font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;-</span></td><td style="width: 1%; font-weight: normal; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td style="padding-left: 0.125in; text-indent: -0.125in; vertical-align: top; font-weight: normal; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">Zhongjiankanglu
    Industrial Development (Shanghai) Co., Ltd.</span></td><td style="font-weight: normal"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td>
    <td style="vertical-align: top; font-weight: normal; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">An entity controlled by the CEO</span></td><td style="font-weight: normal"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td>
    <td style="font-weight: normal; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td style="font-weight: normal; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">1,371</span></td><td style="font-weight: normal; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td style="font-weight: normal"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td>
    <td style="font-weight: normal; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td style="font-weight: normal; text-align: right"><span style="-sec-ix-hidden: hidden-fact-94; font-family: Times New Roman, Times, Serif; font-size: 9pt">-</span></td><td style="font-weight: normal; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="padding-left: 0.125in; text-indent: -0.125in; vertical-align: top; font-weight: normal; text-align: left; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">Zhongjin
    Jingau Rehabilitation Equipment (Beijing) Co. Ltd.</span></td><td style="font-weight: normal; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td>
    <td style="vertical-align: top; font-weight: normal; text-align: center; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">An entity controlled by the CEO</span></td><td style="font-weight: normal; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td>
    <td style="border-bottom: Black 1.5pt solid; font-weight: normal; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td style="border-bottom: Black 1.5pt solid; font-weight: normal; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">325</span></td><td style="padding-bottom: 1.5pt; font-weight: normal; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td style="font-weight: normal; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td>
    <td style="border-bottom: Black 1.5pt solid; font-weight: normal; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td style="border-bottom: Black 1.5pt solid; font-weight: normal; text-align: right"><span style="-sec-ix-hidden: hidden-fact-95; font-family: Times New Roman, Times, Serif; font-size: 9pt">-</span></td><td style="padding-bottom: 1.5pt; font-weight: normal; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td style="padding-left: 0.125in; text-indent: -0.125in; vertical-align: top; font-weight: normal; text-align: left; padding-bottom: 4pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">Total
    deferred revenue &#8211; related parties</span></td><td style="font-weight: normal; padding-bottom: 4pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td>
    <td style="vertical-align: top; font-weight: normal; text-align: center; padding-bottom: 4pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td style="font-weight: normal; padding-bottom: 4pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td>
    <td style="border-bottom: Black 4pt double; font-weight: normal; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">$</span></td><td style="border-bottom: Black 4pt double; font-weight: normal; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">119,120</span></td><td style="padding-bottom: 4pt; font-weight: normal; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td style="font-weight: normal; padding-bottom: 4pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td>
    <td style="border-bottom: Black 4pt double; font-weight: normal; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">$</span></td><td style="border-bottom: Black 4pt double; font-weight: normal; text-align: right"><span style="-sec-ix-hidden: hidden-fact-96; font-family: Times New Roman, Times, Serif; font-size: 9pt">-</span></td><td style="padding-bottom: 4pt; font-weight: normal; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td></tr>
  </table><span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_cik0000183782_ScheduleOfDueToRelatedPartiesTableTextBlock', window );">Schedule of Due to Related Parties</a></td>
<td class="text">Due to related parties
consists of the following:<table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font: 10pt Times New Roman, Times, Serif">
  <tr style="vertical-align: bottom">
    <td style="border-bottom: Black 1.5pt solid; padding-left: 0.25in; text-indent: -0.25in; vertical-align: bottom; font-weight: bold; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">Name</span></td><td style="text-align: center; font-weight: bold; padding-bottom: 1.5pt; vertical-align: bottom"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td>
    <td style="border-bottom: Black 1.5pt solid; vertical-align: bottom; font-weight: bold; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">Related
    party relationship</span></td><td style="text-align: center; font-weight: bold; padding-bottom: 1.5pt; vertical-align: bottom"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td>
    <td colspan="2" style="vertical-align: bottom; font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">September&#160;30,<br/>
    2023</span></td><td style="text-align: center; padding-bottom: 1.5pt; font-weight: bold; vertical-align: bottom"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td style="text-align: center; font-weight: bold; padding-bottom: 1.5pt; vertical-align: bottom"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td>
    <td colspan="2" style="vertical-align: bottom; font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">September&#160;30,<br/>
    2022</span></td><td style="text-align: center; padding-bottom: 1.5pt; font-weight: bold; vertical-align: bottom"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="padding-left: 0.25in; text-indent: -0.25in; vertical-align: top; width: 45%; font-weight: normal; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">Jiangsu
    Zhongjin Kanglu Information Technology Co., Ltd.</span></td><td style="width: 1%; font-weight: normal"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td>
    <td style="vertical-align: top; width: 30%; font-weight: normal; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">An entity controlled by the CEO</span></td><td style="width: 1%; font-weight: normal"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td>
    <td style="width: 1%; font-weight: normal; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">$</span></td><td style="width: 9%; font-weight: normal; text-align: right"><span style="-sec-ix-hidden: hidden-fact-97; font-family: Times New Roman, Times, Serif; font-size: 9pt">-</span></td><td style="width: 1%; font-weight: normal; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td style="width: 1%; font-weight: normal"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td>
    <td style="width: 1%; font-weight: normal; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">$</span></td><td style="width: 9%; font-weight: normal; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">118,066</span></td><td style="width: 1%; font-weight: normal; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td style="padding-left: 0.25in; text-indent: -0.25in; vertical-align: top; font-weight: normal; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">Huaniaoyuan
    Environmental Engineering (Changzhou) Co., Ltd.</span></td><td style="font-weight: normal"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td>
    <td style="vertical-align: top; font-weight: normal; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">An entity controlled by the CEO</span></td><td style="font-weight: normal"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td>
    <td style="font-weight: normal; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td style="font-weight: normal; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">630</span></td><td style="font-weight: normal; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td style="font-weight: normal"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td>
    <td style="font-weight: normal; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td style="font-weight: normal; text-align: right"><span style="-sec-ix-hidden: hidden-fact-98; font-family: Times New Roman, Times, Serif; font-size: 9pt">-</span></td><td style="font-weight: normal; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="padding-left: 0.25in; text-indent: -0.25in; vertical-align: top; font-weight: normal; text-align: left; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">Changzhou
    Zhongjian Kanglu Information Technology Co., Ltd</span></td><td style="font-weight: normal; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td>
    <td style="vertical-align: top; font-weight: normal; text-align: center; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">An entity controlled by the CEO</span></td><td style="font-weight: normal; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td>
    <td style="border-bottom: Black 1.5pt solid; font-weight: normal; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td style="border-bottom: Black 1.5pt solid; font-weight: normal; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">494</span></td><td style="padding-bottom: 1.5pt; font-weight: normal; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td style="font-weight: normal; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td>
    <td style="border-bottom: Black 1.5pt solid; font-weight: normal; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td style="border-bottom: Black 1.5pt solid; font-weight: normal; text-align: right"><span style="-sec-ix-hidden: hidden-fact-99; font-family: Times New Roman, Times, Serif; font-size: 9pt">-</span></td><td style="padding-bottom: 1.5pt; font-weight: normal; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td style="padding-left: 0.25in; text-indent: -0.25in; vertical-align: top; font-weight: normal; text-align: left; padding-bottom: 4pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">Total
    due to related parties</span></td><td style="font-weight: normal; padding-bottom: 4pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td>
    <td style="vertical-align: top; font-weight: normal; text-align: center; padding-bottom: 4pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td style="font-weight: normal; padding-bottom: 4pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td>
    <td style="border-bottom: Black 4pt double; font-weight: normal; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">$</span></td><td style="border-bottom: Black 4pt double; font-weight: normal; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">1,124</span></td><td style="padding-bottom: 4pt; font-weight: normal; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td style="font-weight: normal; padding-bottom: 4pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td>
    <td style="border-bottom: Black 4pt double; font-weight: normal; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">$</span></td><td style="border-bottom: Black 4pt double; font-weight: normal; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">118,066</span></td><td style="padding-bottom: 4pt; font-weight: normal; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td></tr>
  </table><span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_ScheduleOfRelatedPartyTransactionsTableTextBlock', window );">Schedule of Revenue from Related Parties</a></td>
<td class="text">Revenue from related
parties consists of the following:<table cellpadding="0" cellspacing="0" style="font: 9pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%">
  <tr style="font: 9pt Times New Roman, Times, Serif; vertical-align: bottom">
    <td style="font: normal 9pt Times New Roman, Times, Serif; padding-left: 0.125in; text-indent: -0.125in; vertical-align: bottom; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td style="font: normal 9pt Times New Roman, Times, Serif; text-align: center; padding-bottom: 1.5pt; vertical-align: bottom"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td>
    <td style="font: normal 9pt Times New Roman, Times, Serif; vertical-align: bottom; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td style="font: bold 9pt Times New Roman, Times, Serif; text-align: center; padding-bottom: 1.5pt; vertical-align: bottom"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td>
    <td colspan="10" style="font: bold 9pt Times New Roman, Times, Serif; vertical-align: bottom; text-align: center; border-bottom: Black 1.5pt solid"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">For
    the Years Ended September 30,</span></td><td style="font: bold 9pt Times New Roman, Times, Serif; text-align: center; padding-bottom: 1.5pt; vertical-align: bottom"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td></tr>
  <tr style="font: 9pt Times New Roman, Times, Serif; vertical-align: bottom">
    <td style="font: bold 9pt Times New Roman, Times, Serif; padding-left: 0.125in; text-indent: -0.125in; border-bottom: Black 1.5pt solid; vertical-align: bottom; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">Name</span></td><td style="font: bold 9pt Times New Roman, Times, Serif; text-align: center; padding-bottom: 1.5pt; vertical-align: bottom"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td>
    <td style="border-bottom: Black 1.5pt solid; font: bold 9pt Times New Roman, Times, Serif; vertical-align: bottom; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">Related
    party relationship</span></td><td style="font: bold 9pt Times New Roman, Times, Serif; text-align: center; padding-bottom: 1.5pt; vertical-align: bottom"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td>
    <td colspan="2" style="font: bold 9pt Times New Roman, Times, Serif; vertical-align: bottom; text-align: center; border-bottom: Black 1.5pt solid"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">2023</span></td><td style="font: bold 9pt Times New Roman, Times, Serif; text-align: center; padding-bottom: 1.5pt; vertical-align: bottom"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td style="font: bold 9pt Times New Roman, Times, Serif; text-align: center; padding-bottom: 1.5pt; vertical-align: bottom"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td>
    <td colspan="2" style="font: bold 9pt Times New Roman, Times, Serif; vertical-align: bottom; text-align: center; border-bottom: Black 1.5pt solid"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">2022</span></td><td style="font: bold 9pt Times New Roman, Times, Serif; text-align: center; padding-bottom: 1.5pt; vertical-align: bottom"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td style="font: bold 9pt Times New Roman, Times, Serif; text-align: center; padding-bottom: 1.5pt; vertical-align: bottom"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td>
    <td colspan="2" style="font: bold 9pt Times New Roman, Times, Serif; vertical-align: bottom; text-align: center; border-bottom: Black 1.5pt solid"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">2021</span></td><td style="font: bold 9pt Times New Roman, Times, Serif; text-align: center; padding-bottom: 1.5pt; vertical-align: bottom"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td></tr>
  <tr style="font: 9pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font: normal 9pt Times New Roman, Times, Serif; padding-left: 0.125in; text-indent: -0.125in; vertical-align: top; width: 32%; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">Jiangsu
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    <td style="font: normal 9pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td style="font: normal 9pt Times New Roman, Times, Serif; text-align: right"><span style="-sec-ix-hidden: hidden-fact-101; font-family: Times New Roman, Times, Serif; font-size: 9pt">-</span></td><td style="font: normal 9pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td></tr>
  <tr style="font: 9pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(204,238,255)">
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    <td style="font: normal 9pt Times New Roman, Times, Serif; vertical-align: top; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">An entity controlled by the CEO</span></td><td style="font: normal 9pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td>
    <td style="font: normal 9pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td style="font: normal 9pt Times New Roman, Times, Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">6,759</span></td><td style="font: normal 9pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td style="font: normal 9pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td>
    <td style="font: normal 9pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td style="font: normal 9pt Times New Roman, Times, Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">276,429</span></td><td style="font: normal 9pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td style="font: normal 9pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td>
    <td style="font: normal 9pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td style="font: normal 9pt Times New Roman, Times, Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">52,274</span></td><td style="font: normal 9pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td></tr>
  <tr style="font: 9pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: White">
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    <td style="font: normal 9pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td style="font: normal 9pt Times New Roman, Times, Serif; text-align: right"><span style="-sec-ix-hidden: hidden-fact-102; font-family: Times New Roman, Times, Serif; font-size: 9pt">-</span></td><td style="font: normal 9pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td style="font: normal 9pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td>
    <td style="font: normal 9pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td style="font: normal 9pt Times New Roman, Times, Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">70,816</span></td><td style="font: normal 9pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td style="font: normal 9pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td>
    <td style="font: normal 9pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td style="font: normal 9pt Times New Roman, Times, Serif; text-align: right"><span style="-sec-ix-hidden: hidden-fact-103; font-family: Times New Roman, Times, Serif; font-size: 9pt">-</span></td><td style="font: normal 9pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td></tr>
  <tr style="font: 9pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font: normal 9pt Times New Roman, Times, Serif; padding-left: 0.125in; text-indent: -0.125in; vertical-align: top; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">Zhongjin
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    <td style="font: normal 9pt Times New Roman, Times, Serif; vertical-align: top; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">An entity controlled by the CEO</span></td><td style="font: normal 9pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td>
    <td style="font: normal 9pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td style="font: normal 9pt Times New Roman, Times, Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">10,588</span></td><td style="font: normal 9pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td style="font: normal 9pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td>
    <td style="font: normal 9pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td style="font: normal 9pt Times New Roman, Times, Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">24,707</span></td><td style="font: normal 9pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td style="font: normal 9pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td>
    <td style="font: normal 9pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td style="font: normal 9pt Times New Roman, Times, Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">26,484</span></td><td style="font: normal 9pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td></tr>
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    <td style="font: normal 9pt Times New Roman, Times, Serif; padding-left: 0.125in; text-indent: -0.125in; vertical-align: top; text-align: left; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">Huaniaoyuan
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    <td style="font: normal 9pt Times New Roman, Times, Serif; vertical-align: top; text-align: center; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">An entity controlled by the CEO</span></td><td style="font: normal 9pt Times New Roman, Times, Serif; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td>
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    <td style="font: normal 9pt Times New Roman, Times, Serif; border-bottom: Black 1.5pt solid; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td style="font: normal 9pt Times New Roman, Times, Serif; border-bottom: Black 1.5pt solid; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">1,621</span></td><td style="font: normal 9pt Times New Roman, Times, Serif; padding-bottom: 1.5pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td style="font: normal 9pt Times New Roman, Times, Serif; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td>
    <td style="font: normal 9pt Times New Roman, Times, Serif; border-bottom: Black 1.5pt solid; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td style="font: normal 9pt Times New Roman, Times, Serif; border-bottom: Black 1.5pt solid; text-align: right"><span style="-sec-ix-hidden: hidden-fact-105; font-family: Times New Roman, Times, Serif; font-size: 9pt">-</span></td><td style="font: normal 9pt Times New Roman, Times, Serif; padding-bottom: 1.5pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td></tr>
  <tr style="font: 9pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(204,238,255)">
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</td>
</tr>
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<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Deferred Revenue Disclosure.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
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<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_cik0000183782_ScheduleOfAccountsReceivableRelatedPartyTableTextBlock">
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<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
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<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">cik0000183782_ScheduleOfDueFromRelatedPartiesTableTextBlock</td>
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<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_cik0000183782_ScheduleOfDueToRelatedPartiesTableTextBlock">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
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<span style="display: none;">v3.24.1.u1</span><table class="report" border="0" cellspacing="2" id="idm140135288888192">
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<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>Taxes (Tables)<br></strong></div></th>
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<tr><th class="th"><div>Sep. 30, 2023</div></th></tr>
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  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
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    <td style="font-weight: normal; text-align: left">&#160;</td><td style="font-weight: normal; text-align: right">&#160;</td><td style="font-weight: normal; text-align: left">&#160;</td><td style="font-weight: normal">&#160;</td>
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    <td style="font-weight: normal; text-align: left">&#160;</td><td style="font-weight: normal; text-align: right"><div style="-sec-ix-hidden: hidden-fact-112">-</div></td><td style="font-weight: normal; text-align: left">&#160;</td><td style="font-weight: normal">&#160;</td>
    <td style="font-weight: normal; text-align: left">&#160;</td><td style="font-weight: normal; text-align: right"><div style="-sec-ix-hidden: hidden-fact-113">-</div></td><td style="font-weight: normal; text-align: left">&#160;</td><td style="font-weight: normal">&#160;</td>
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  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
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    <td style="font-weight: normal; text-align: left">&#160;</td><td style="font-weight: normal; text-align: right"><div style="-sec-ix-hidden: hidden-fact-115">-</div></td><td style="font-weight: normal; text-align: left">&#160;</td><td style="font-weight: normal">&#160;</td>
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  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
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<tr class="re">
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<td class="text">Deferred tax assets,
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  <tr style="vertical-align: bottom; background-color: White">
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  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
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    <td style="border-bottom: Black 1.5pt solid; font-weight: normal; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; font-weight: normal; text-align: right">(14,248</td><td style="padding-bottom: 1.5pt; font-weight: normal; text-align: left">)</td></tr>
  <tr style="vertical-align: bottom; background-color: White">
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    <td style="border-bottom: Black 4pt double; font-weight: normal; text-align: left">$</td><td style="border-bottom: Black 4pt double; font-weight: normal; text-align: right">152,475</td><td style="padding-bottom: 4pt; font-weight: normal; text-align: left">&#160;</td><td style="font-weight: normal; padding-bottom: 4pt">&#160;</td>
    <td style="border-bottom: Black 4pt double; font-weight: normal; text-align: left">$</td><td style="border-bottom: Black 4pt double; font-weight: normal; text-align: right">245,212</td><td style="padding-bottom: 4pt; font-weight: normal; text-align: left">&#160;</td></tr>
  </table><span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_cik0000183782_ScheduleOfMovementOfTheValuationAllowanceTableTextBlock', window );">Schedule of Movement of the Valuation Allowance</a></td>
<td class="text">Movement of the
valuation allowance:<table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font: 10pt Times New Roman, Times, Serif">
  <tr style="vertical-align: bottom">
    <td style="font-weight: normal; text-align: left">&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
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    <td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid">September&#160;30, <br/> 2022</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
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    <td style="width: 1%; font-weight: normal; text-align: left">$</td><td style="width: 9%; font-weight: normal; text-align: right">14,248</td><td style="width: 1%; font-weight: normal; text-align: left">&#160;</td><td style="width: 1%; font-weight: normal">&#160;</td>
    <td style="width: 1%; font-weight: normal; text-align: left">$</td><td style="width: 9%; font-weight: normal; text-align: right">13,636</td><td style="width: 1%; font-weight: normal; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td style="font-weight: normal; text-align: left">Current year addition</td><td style="font-weight: normal">&#160;</td>
    <td style="font-weight: normal; text-align: left">&#160;</td><td style="font-weight: normal; text-align: right">1,844</td><td style="font-weight: normal; text-align: left">&#160;</td><td style="font-weight: normal">&#160;</td>
    <td style="font-weight: normal; text-align: left">&#160;</td><td style="font-weight: normal; text-align: right">2,022</td><td style="font-weight: normal; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
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    <td style="border-bottom: Black 1.5pt solid; font-weight: normal; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; font-weight: normal; text-align: right">(404</td><td style="padding-bottom: 1.5pt; font-weight: normal; text-align: left">)</td><td style="font-weight: normal; padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; font-weight: normal; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; font-weight: normal; text-align: right">(1,410</td><td style="padding-bottom: 1.5pt; font-weight: normal; text-align: left">)</td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td style="font-weight: normal; text-align: left; padding-bottom: 4pt">Ending balance</td><td style="font-weight: normal; padding-bottom: 4pt">&#160;</td>
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    <td style="border-bottom: Black 4pt double; font-weight: normal; text-align: left">$</td><td style="border-bottom: Black 4pt double; font-weight: normal; text-align: right">14,248</td><td style="padding-bottom: 4pt; font-weight: normal; text-align: left">&#160;</td></tr>
  </table><span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_ScheduleOfEffectiveIncomeTaxRateReconciliationTableTextBlock', window );">Schedule of Effective Tax Rate</a></td>
<td class="text">The following
table reconciles the China statutory rates to the Company&#8217;s effective tax rate for the years ended September 30, 2023, 2022 and
2021:<table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font: 10pt Times New Roman, Times, Serif">
  <tr style="vertical-align: bottom">
    <td style="font-weight: normal; text-align: center">&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="10" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid">For the Years Ended September 30,</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td></tr>
  <tr style="vertical-align: bottom">
    <td style="font-weight: normal; text-align: left">&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid">2023</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid">2022</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid">2021</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="width: 64%; font-weight: normal; text-align: left">China Income tax statutory rate</td><td style="width: 1%; font-weight: normal">&#160;</td>
    <td style="width: 1%; font-weight: normal; text-align: left">&#160;</td><td style="width: 9%; font-weight: normal; text-align: right">25.0</td><td style="width: 1%; font-weight: normal; text-align: left">%</td><td style="width: 1%; font-weight: normal">&#160;</td>
    <td style="width: 1%; font-weight: normal; text-align: left">&#160;</td><td style="width: 9%; font-weight: normal; text-align: right">25.0</td><td style="width: 1%; font-weight: normal; text-align: left">%</td><td style="width: 1%; font-weight: normal">&#160;</td>
    <td style="width: 1%; font-weight: normal; text-align: left">&#160;</td><td style="width: 9%; font-weight: normal; text-align: right">25.0</td><td style="width: 1%; font-weight: normal; text-align: left">%</td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td style="font-weight: normal; text-align: left">Effect of PRC tax holiday</td><td style="font-weight: normal">&#160;</td>
    <td style="font-weight: normal; text-align: left">&#160;</td><td style="font-weight: normal; text-align: right">(11.6</td><td style="font-weight: normal; text-align: left">)%</td><td style="font-weight: normal">&#160;</td>
    <td style="font-weight: normal; text-align: left">&#160;</td><td style="font-weight: normal; text-align: right">(9.9</td><td style="font-weight: normal; text-align: left">)%</td><td style="font-weight: normal">&#160;</td>
    <td style="font-weight: normal; text-align: left">&#160;</td><td style="font-weight: normal; text-align: right">(9.9</td><td style="font-weight: normal; text-align: left">)%</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font-weight: normal; text-align: left">Permanent difference</td><td style="font-weight: normal">&#160;</td>
    <td style="font-weight: normal; text-align: left">&#160;</td><td style="font-weight: normal; text-align: right">0.1</td><td style="font-weight: normal; text-align: left">%</td><td style="font-weight: normal">&#160;</td>
    <td style="font-weight: normal; text-align: left">&#160;</td><td style="font-weight: normal; text-align: right">0.1</td><td style="font-weight: normal; text-align: left">%</td><td style="font-weight: normal">&#160;</td>
    <td style="font-weight: normal; text-align: left">&#160;</td><td style="font-weight: normal; text-align: right">4.6</td><td style="font-weight: normal; text-align: left">%</td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td style="font-weight: normal; text-align: left">Research and development tax credit</td><td style="font-weight: normal">&#160;</td>
    <td style="font-weight: normal; text-align: left">&#160;</td><td style="font-weight: normal; text-align: right">(7.2</td><td style="font-weight: normal; text-align: left">)%</td><td style="font-weight: normal">&#160;</td>
    <td style="font-weight: normal; text-align: left">&#160;</td><td style="font-weight: normal; text-align: right">(14.0</td><td style="font-weight: normal; text-align: left">)%</td><td style="font-weight: normal">&#160;</td>
    <td style="font-weight: normal; text-align: left">&#160;</td><td style="font-weight: normal; text-align: right">(11.2</td><td style="font-weight: normal; text-align: left">)%</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font-weight: normal; text-align: left">Non-PRC entity not subject PRC income tax</td><td style="font-weight: normal">&#160;</td>
    <td style="font-weight: normal; text-align: left">&#160;</td><td style="font-weight: normal; text-align: right">4.3</td><td style="font-weight: normal; text-align: left">%</td><td style="font-weight: normal">&#160;</td>
    <td style="font-weight: normal; text-align: left">&#160;</td><td style="font-weight: normal; text-align: right"><div style="-sec-ix-hidden: hidden-fact-118">-</div></td><td style="font-weight: normal; text-align: left">&#160;</td><td style="font-weight: normal">&#160;</td>
    <td style="font-weight: normal; text-align: left">&#160;</td><td style="font-weight: normal; text-align: right"><div style="-sec-ix-hidden: hidden-fact-119">-</div></td><td style="font-weight: normal; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td style="font-weight: normal; text-align: left; padding-bottom: 1.5pt">Change in valuation allowance</td><td style="font-weight: normal; padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; font-weight: normal; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; font-weight: normal; text-align: right">0.1</td><td style="padding-bottom: 1.5pt; font-weight: normal; text-align: left">%</td><td style="font-weight: normal; padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; font-weight: normal; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; font-weight: normal; text-align: right">0.1</td><td style="padding-bottom: 1.5pt; font-weight: normal; text-align: left">%</td><td style="font-weight: normal; padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; font-weight: normal; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; font-weight: normal; text-align: right">0.1</td><td style="padding-bottom: 1.5pt; font-weight: normal; text-align: left">%</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font-weight: normal; text-align: left; padding-bottom: 4pt">Effective tax rate</td><td style="font-weight: normal; padding-bottom: 4pt">&#160;</td>
    <td style="border-bottom: Black 4pt double; font-weight: normal; text-align: left">&#160;</td><td style="border-bottom: Black 4pt double; font-weight: normal; text-align: right">10.7</td><td style="padding-bottom: 4pt; font-weight: normal; text-align: left">%</td><td style="font-weight: normal; padding-bottom: 4pt">&#160;</td>
    <td style="border-bottom: Black 4pt double; font-weight: normal; text-align: left">&#160;</td><td style="border-bottom: Black 4pt double; font-weight: normal; text-align: right">1.3</td><td style="padding-bottom: 4pt; font-weight: normal; text-align: left">%</td><td style="font-weight: normal; padding-bottom: 4pt">&#160;</td>
    <td style="border-bottom: Black 4pt double; font-weight: normal; text-align: left">&#160;</td><td style="border-bottom: Black 4pt double; font-weight: normal; text-align: right">8.6</td><td style="padding-bottom: 4pt; font-weight: normal; text-align: left">%</td></tr>
  </table><span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_ScheduleOfDividendsPayableTextBlock', window );">Schedule of Taxes Payable</a></td>
<td class="text">Taxes payable consist
of the following:<table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font: 10pt Times New Roman, Times, Serif">
  <tr style="vertical-align: bottom">
    <td style="font-weight: normal; text-align: left">&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid">September&#160;30, <br/> 2023</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid">September&#160;30, <br/> 2022</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="width: 76%; font-weight: normal; text-align: left">Income tax payable</td><td style="width: 1%; font-weight: normal">&#160;</td>
    <td style="width: 1%; font-weight: normal; text-align: left">$</td><td style="width: 9%; font-weight: normal; text-align: right">263,131</td><td style="width: 1%; font-weight: normal; text-align: left">&#160;</td><td style="width: 1%; font-weight: normal">&#160;</td>
    <td style="width: 1%; font-weight: normal; text-align: left">$</td><td style="width: 9%; font-weight: normal; text-align: right">170,887</td><td style="width: 1%; font-weight: normal; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td style="font-weight: normal; text-align: left">Value added tax payable</td><td style="font-weight: normal">&#160;</td>
    <td style="font-weight: normal; text-align: left">&#160;</td><td style="font-weight: normal; text-align: right">1,627</td><td style="font-weight: normal; text-align: left">&#160;</td><td style="font-weight: normal">&#160;</td>
    <td style="font-weight: normal; text-align: left">&#160;</td><td style="font-weight: normal; text-align: right">52,474</td><td style="font-weight: normal; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font-weight: normal; text-align: left; padding-bottom: 1.5pt">Other taxes payable</td><td style="font-weight: normal; padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; font-weight: normal; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; font-weight: normal; text-align: right">6,665</td><td style="padding-bottom: 1.5pt; font-weight: normal; text-align: left">&#160;</td><td style="font-weight: normal; padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; font-weight: normal; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; font-weight: normal; text-align: right">24,729</td><td style="padding-bottom: 1.5pt; font-weight: normal; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td style="font-weight: normal; text-align: left; padding-bottom: 4pt">Total taxes payable</td><td style="font-weight: normal; padding-bottom: 4pt">&#160;</td>
    <td style="border-bottom: Black 4pt double; font-weight: normal; text-align: left">$</td><td style="border-bottom: Black 4pt double; font-weight: normal; text-align: right">271,423</td><td style="padding-bottom: 4pt; font-weight: normal; text-align: left">&#160;</td><td style="font-weight: normal; padding-bottom: 4pt">&#160;</td>
    <td style="border-bottom: Black 4pt double; font-weight: normal; text-align: left">$</td><td style="border-bottom: Black 4pt double; font-weight: normal; text-align: right">248,090</td><td style="padding-bottom: 4pt; font-weight: normal; text-align: left">&#160;</td></tr>
  </table><span></span>
</td>
</tr>
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<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
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<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
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<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Tabular disclosure of the components of income tax expense attributable to continuing operations for each year presented including, but not limited to: current tax expense (benefit), deferred tax expense (benefit), investment tax credits, government grants, the benefits of operating loss carryforwards, tax expense that results from allocating certain tax benefits either directly to contributed capital or to reduce goodwill or other noncurrent intangible assets of an acquired entity, adjustments of a deferred tax liability or asset for enacted changes in tax laws or rates or a change in the tax status of the entity, and adjustments of the beginning-of-the-year balances of a valuation allowance because of a change in circumstances that causes a change in judgment about the realizability of the related deferred tax asset in future years.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Topic 740<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Paragraph 9<br> -Section 50<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147482685/740-10-50-9<br></p></div>
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<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Tabular disclosure of the components of net deferred tax asset or liability recognized in an entity's statement of financial position, including the following: the total of all deferred tax liabilities, the total of all deferred tax assets, the total valuation allowance recognized for deferred tax assets.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Topic 740<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Paragraph 2<br> -Section 50<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147482685/740-10-50-2<br></p></div>
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<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Tabular disclosure of all or some of the information related to dividends declared, but not paid, as of the financial reporting date.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Name Accounting Standards Codification<br> -Topic 230<br> -SubTopic 10<br> -Section 50<br> -Paragraph 3<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147482913/230-10-50-3<br></p></div>
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<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Tabular disclosure of the reconciliation using percentage or dollar amounts of the reported amount of income tax expense attributable to continuing operations for the year to the amount of income tax expense that would result from applying domestic federal statutory tax rates to pretax income from continuing operations.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Topic 740<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Paragraph 12<br> -Section 50<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147482685/740-10-50-12<br></p></div>
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<span style="display: none;">v3.24.1.u1</span><table class="report" border="0" cellspacing="2" id="idm140135284901808">
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<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>Commitments and Contingencies (Tables)<br></strong></div></th>
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<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Tabular disclosure of undiscounted cash flows of lessee's operating lease liability. Includes, but is not limited to, reconciliation of undiscounted cash flows to operating lease liability recognized in statement of financial position.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Topic 842<br> -SubTopic 20<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 6<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147478964/842-20-50-6<br></p></div>
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<span style="display: none;">v3.24.1.u1</span><table class="report" border="0" cellspacing="2" id="idm140135282575552">
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    <td style="padding-left: 0.125in; text-indent: -0.125in; font-weight: normal; text-align: left">&#160;</td><td style="font-weight: normal">&#160;</td>
    <td style="font-weight: normal; text-align: left">&#160;</td><td style="font-weight: normal; text-align: right">&#160;</td><td style="font-weight: normal; text-align: left">&#160;</td><td style="font-weight: normal">&#160;</td>
    <td style="font-weight: normal; text-align: left">&#160;</td><td style="font-weight: normal; text-align: right">&#160;</td><td style="font-weight: normal; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: White">
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  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="padding-left: 0.125in; text-indent: -0.125in; font-weight: normal; text-align: left">&#160;</td><td style="font-weight: normal">&#160;</td>
    <td style="font-weight: normal; text-align: left">&#160;</td><td style="font-weight: normal; text-align: right">&#160;</td><td style="font-weight: normal; text-align: left">&#160;</td><td style="font-weight: normal">&#160;</td>
    <td style="font-weight: normal; text-align: left">&#160;</td><td style="font-weight: normal; text-align: right">&#160;</td><td style="font-weight: normal; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td style="padding-left: 0.125in; text-indent: -0.125in; font-weight: normal; text-align: left">LIABILITIES AND SHAREHOLDERS&#8217; EQUITY</td><td style="font-weight: normal">&#160;</td>
    <td style="font-weight: normal; text-align: left">&#160;</td><td style="font-weight: normal; text-align: right">&#160;</td><td style="font-weight: normal; text-align: left">&#160;</td><td style="font-weight: normal">&#160;</td>
    <td style="font-weight: normal; text-align: left">&#160;</td><td style="font-weight: normal; text-align: right">&#160;</td><td style="font-weight: normal; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="padding-left: 0.125in; text-indent: -0.125in; font-weight: normal; text-align: left">&#160;</td><td style="font-weight: normal">&#160;</td>
    <td style="font-weight: normal; text-align: left">&#160;</td><td style="font-weight: normal; text-align: right">&#160;</td><td style="font-weight: normal; text-align: left">&#160;</td><td style="font-weight: normal">&#160;</td>
    <td style="font-weight: normal; text-align: left">&#160;</td><td style="font-weight: normal; text-align: right">&#160;</td><td style="font-weight: normal; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td style="padding-left: 0.125in; text-indent: -0.125in; font-weight: normal; text-align: left">LIABILITIES</td><td style="font-weight: normal">&#160;</td>
    <td style="font-weight: normal; text-align: left">&#160;</td><td style="font-weight: normal; text-align: right">&#160;</td><td style="font-weight: normal; text-align: left">&#160;</td><td style="font-weight: normal">&#160;</td>
    <td style="font-weight: normal; text-align: left">&#160;</td><td style="font-weight: normal; text-align: right">&#160;</td><td style="font-weight: normal; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-indent: -0.125in; padding-left: 0.375in; font-weight: normal; text-align: left">Accounts payable</td><td style="font-weight: normal">&#160;</td>
    <td style="font-weight: normal; text-align: left">$</td><td style="font-weight: normal; text-align: right">160,000</td><td style="font-weight: normal; text-align: left">&#160;</td><td style="font-weight: normal">&#160;</td>
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  <tr style="vertical-align: bottom; background-color: White">
    <td style="text-indent: -0.125in; padding-left: 0.375in; font-weight: normal; text-align: left; padding-bottom: 1.5pt">Intercompany payable</td><td style="font-weight: normal; padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; font-weight: normal; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; font-weight: normal; text-align: right">758,493</td><td style="padding-bottom: 1.5pt; font-weight: normal; text-align: left">&#160;</td><td style="font-weight: normal; padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; font-weight: normal; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; font-weight: normal; text-align: right"><div style="-sec-ix-hidden: hidden-fact-127">-</div></td><td style="padding-bottom: 1.5pt; font-weight: normal; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-indent: -0.125in; padding-left: 0.25in; font-weight: normal; text-align: left; padding-bottom: 1.5pt">Total liabilities</td><td style="font-weight: normal; padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; font-weight: normal; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; font-weight: normal; text-align: right">918,493</td><td style="padding-bottom: 1.5pt; font-weight: normal; text-align: left">&#160;</td><td style="font-weight: normal; padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; font-weight: normal; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; font-weight: normal; text-align: right"><div style="-sec-ix-hidden: hidden-fact-128">-</div></td><td style="padding-bottom: 1.5pt; font-weight: normal; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td style="padding-left: 0.125in; text-indent: -0.125in; font-weight: normal; text-align: left">&#160;</td><td style="font-weight: normal">&#160;</td>
    <td style="font-weight: normal; text-align: left">&#160;</td><td style="font-weight: normal; text-align: right">&#160;</td><td style="font-weight: normal; text-align: left">&#160;</td><td style="font-weight: normal">&#160;</td>
    <td style="font-weight: normal; text-align: left">&#160;</td><td style="font-weight: normal; text-align: right">&#160;</td><td style="font-weight: normal; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="padding-left: 0.125in; text-indent: -0.125in; font-weight: normal; text-align: left">COMMITMENTS AND CONTINGENCIES</td><td style="font-weight: normal">&#160;</td>
    <td style="font-weight: normal; text-align: left">&#160;</td><td style="font-weight: normal; text-align: right">&#160;</td><td style="font-weight: normal; text-align: left">&#160;</td><td style="font-weight: normal">&#160;</td>
    <td style="font-weight: normal; text-align: left">&#160;</td><td style="font-weight: normal; text-align: right">&#160;</td><td style="font-weight: normal; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td style="padding-left: 0.125in; text-indent: -0.125in; font-weight: normal; text-align: left">&#160;</td><td style="font-weight: normal">&#160;</td>
    <td style="font-weight: normal; text-align: left">&#160;</td><td style="font-weight: normal; text-align: right">&#160;</td><td style="font-weight: normal; text-align: left">&#160;</td><td style="font-weight: normal">&#160;</td>
    <td style="font-weight: normal; text-align: left">&#160;</td><td style="font-weight: normal; text-align: right">&#160;</td><td style="font-weight: normal; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="padding-left: 0.125in; text-indent: -0.125in; font-weight: normal; text-align: left">SHAREHOLDERS&#8217; EQUITY</td><td style="font-weight: normal">&#160;</td>
    <td style="font-weight: normal; text-align: left">&#160;</td><td style="font-weight: normal; text-align: right">&#160;</td><td style="font-weight: normal; text-align: left">&#160;</td><td style="font-weight: normal">&#160;</td>
    <td style="font-weight: normal; text-align: left">&#160;</td><td style="font-weight: normal; text-align: right">&#160;</td><td style="font-weight: normal; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td style="text-indent: -0.125in; padding-left: 0.25in; font-weight: normal; text-align: left">Ordinary shares, $0.00005 par value, 1,000,000,000 shares authorized, 155,947,100 shares and 135,000,000 shares were issued and outstanding as of September 30, 2023 and 2022, respectively*</td><td style="font-weight: normal">&#160;</td>
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  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-indent: -0.125in; padding-left: 0.25in; font-weight: normal; text-align: left">Additional paid-in capital</td><td style="font-weight: normal">&#160;</td>
    <td style="font-weight: normal; text-align: left">&#160;</td><td style="font-weight: normal; text-align: right">6,357,369</td><td style="font-weight: normal; text-align: left">&#160;</td><td style="font-weight: normal">&#160;</td>
    <td style="font-weight: normal; text-align: left">&#160;</td><td style="font-weight: normal; text-align: right"><div style="-sec-ix-hidden: hidden-fact-129">-</div></td><td style="font-weight: normal; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td style="text-indent: -0.125in; padding-left: 0.25in; font-weight: normal; text-align: left">Retained earnings</td><td style="font-weight: normal">&#160;</td>
    <td style="font-weight: normal; text-align: left">&#160;</td><td style="font-weight: normal; text-align: right">7,777,845</td><td style="font-weight: normal; text-align: left">&#160;</td><td style="font-weight: normal">&#160;</td>
    <td style="font-weight: normal; text-align: left">&#160;</td><td style="font-weight: normal; text-align: right">4,899,615</td><td style="font-weight: normal; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-indent: -0.125in; padding-left: 0.25in; font-weight: normal; text-align: left; padding-bottom: 1.5pt">Accumulated other comprehensive gain</td><td style="font-weight: normal; padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; font-weight: normal; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; font-weight: normal; text-align: right"><div style="-sec-ix-hidden: hidden-fact-130">-</div></td><td style="padding-bottom: 1.5pt; font-weight: normal; text-align: left">&#160;</td><td style="font-weight: normal; padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; font-weight: normal; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; font-weight: normal; text-align: right"><div style="-sec-ix-hidden: hidden-fact-131">-</div></td><td style="padding-bottom: 1.5pt; font-weight: normal; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td style="text-indent: -0.125in; padding-left: 0.25in; font-weight: normal; text-align: left; padding-bottom: 1.5pt">Total shareholders&#8217; equity</td><td style="font-weight: normal; padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; font-weight: normal; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; font-weight: normal; text-align: right">14,143,011</td><td style="padding-bottom: 1.5pt; font-weight: normal; text-align: left">&#160;</td><td style="font-weight: normal; padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; font-weight: normal; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; font-weight: normal; text-align: right">4,906,365</td><td style="padding-bottom: 1.5pt; font-weight: normal; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="padding-left: 0.125in; text-indent: -0.125in; font-weight: normal; text-align: left">&#160;</td><td style="font-weight: normal">&#160;</td>
    <td style="font-weight: normal; text-align: left">&#160;</td><td style="font-weight: normal; text-align: right">&#160;</td><td style="font-weight: normal; text-align: left">&#160;</td><td style="font-weight: normal">&#160;</td>
    <td style="font-weight: normal; text-align: left">&#160;</td><td style="font-weight: normal; text-align: right">&#160;</td><td style="font-weight: normal; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td style="text-indent: -0.125in; padding-left: 0.25in; font-weight: normal; text-align: left; padding-bottom: 4pt">Total liabilities and shareholders&#8217; equity</td><td style="font-weight: normal; padding-bottom: 4pt">&#160;</td>
    <td style="border-bottom: Black 4pt double; font-weight: normal; text-align: left">$</td><td style="border-bottom: Black 4pt double; font-weight: normal; text-align: right">15,061,504</td><td style="padding-bottom: 4pt; font-weight: normal; text-align: left">&#160;</td><td style="font-weight: normal; padding-bottom: 4pt">&#160;</td>
    <td style="border-bottom: Black 4pt double; font-weight: normal; text-align: left">$</td><td style="border-bottom: Black 4pt double; font-weight: normal; text-align: right">4,906,365</td><td style="padding-bottom: 4pt; font-weight: normal; text-align: left">&#160;</td></tr>
  </table><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%"><tr style="vertical-align: top; text-align: justify">
<td style="width: 0.25in; text-align: left">*</td><td style="text-align: justify">Retrospectively restated for effect of a 20-for-1 forward
split on February 8, 2024.</td>
</tr></table><p style="margin-top: 0; margin-bottom: 0">&#160;</p><span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_srt_CondensedStatementOfComprehensiveIncomeTableTextBlock', window );">Schedule of Parent Company Statements of Income and Comprehensive Income</a></td>
<td class="text"><table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font: 10pt Times New Roman, Times, Serif">
  <tr style="vertical-align: bottom">
    <td style="padding-left: 0.125in; text-indent: -0.125in; font-weight: normal; text-align: justify">&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="10" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid">For the Years Ended September
    30,</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td></tr>
  <tr style="vertical-align: bottom">
    <td style="padding-left: 0.125in; text-indent: -0.125in; font-weight: normal; text-align: justify">&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid">2023</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid">2022</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid">2021</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td></tr>
  <tr style="vertical-align: bottom">
    <td style="padding-left: 0.125in; text-indent: -0.125in; font-weight: normal; text-align: justify">OPERATING EXPENSES</td><td style="font-weight: normal">&#160;</td>
    <td colspan="2" style="font-weight: normal; text-align: right">&#160;</td><td style="font-weight: normal">&#160;</td><td style="font-weight: normal">&#160;</td>
    <td colspan="2" style="font-weight: normal; text-align: right">&#160;</td><td style="font-weight: normal">&#160;</td><td style="font-weight: normal">&#160;</td>
    <td colspan="2" style="font-weight: normal; text-align: right">&#160;</td><td style="font-weight: normal">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="padding-left: 0.125in; text-indent: -0.125in; width: 64%; font-weight: normal; text-align: justify">General and administrative expenses</td><td style="width: 1%; font-weight: normal">&#160;</td>
    <td style="width: 1%; font-weight: normal; text-align: left">$</td><td style="width: 9%; font-weight: normal; text-align: right">587,490</td><td style="width: 1%; font-weight: normal; text-align: left">&#160;</td><td style="width: 1%; font-weight: normal">&#160;</td>
    <td style="width: 1%; font-weight: normal; text-align: left">$</td><td style="width: 9%; font-weight: normal; text-align: right"><div style="-sec-ix-hidden: hidden-fact-132">-</div></td><td style="width: 1%; font-weight: normal; text-align: left">&#160;</td><td style="width: 1%; font-weight: normal">&#160;</td>
    <td style="width: 1%; font-weight: normal; text-align: left">$</td><td style="width: 9%; font-weight: normal; text-align: right"><div style="-sec-ix-hidden: hidden-fact-133">-</div></td><td style="width: 1%; font-weight: normal; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td style="padding-left: 0.125in; text-indent: -0.125in; font-weight: normal; text-align: justify">&#160;</td><td style="font-weight: normal">&#160;</td>
    <td style="font-weight: normal; text-align: left">&#160;</td><td style="font-weight: normal; text-align: right">&#160;</td><td style="font-weight: normal; text-align: left">&#160;</td><td style="font-weight: normal">&#160;</td>
    <td style="font-weight: normal; text-align: left">&#160;</td><td style="font-weight: normal; text-align: right">&#160;</td><td style="font-weight: normal; text-align: left">&#160;</td><td style="font-weight: normal">&#160;</td>
    <td style="font-weight: normal; text-align: left">&#160;</td><td style="font-weight: normal; text-align: right">&#160;</td><td style="font-weight: normal; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="padding-left: 0.125in; text-indent: -0.125in; font-weight: normal; text-align: justify">OTHER INCOME</td><td style="font-weight: normal">&#160;</td>
    <td style="font-weight: normal; text-align: left">&#160;</td><td style="font-weight: normal; text-align: right">&#160;</td><td style="font-weight: normal; text-align: left">&#160;</td><td style="font-weight: normal">&#160;</td>
    <td style="font-weight: normal; text-align: left">&#160;</td><td style="font-weight: normal; text-align: right">&#160;</td><td style="font-weight: normal; text-align: left">&#160;</td><td style="font-weight: normal">&#160;</td>
    <td style="font-weight: normal; text-align: left">&#160;</td><td style="font-weight: normal; text-align: right">&#160;</td><td style="font-weight: normal; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td style="padding-left: 0.125in; text-indent: -0.125in; font-weight: normal; text-align: justify">Interest income, net</td><td style="font-weight: normal">&#160;</td>
    <td style="font-weight: normal; text-align: left">&#160;</td><td style="font-weight: normal; text-align: right">27,448</td><td style="font-weight: normal; text-align: left">&#160;</td><td style="font-weight: normal">&#160;</td>
    <td style="font-weight: normal; text-align: left">&#160;</td><td style="font-weight: normal; text-align: right"><div style="-sec-ix-hidden: hidden-fact-134">-</div></td><td style="font-weight: normal; text-align: left">&#160;</td><td style="font-weight: normal">&#160;</td>
    <td style="font-weight: normal; text-align: left">&#160;</td><td style="font-weight: normal; text-align: right"><div style="-sec-ix-hidden: hidden-fact-135">-</div></td><td style="font-weight: normal; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="padding-left: 0.125in; text-indent: -0.125in; font-weight: normal; text-align: justify">&#160;</td><td style="font-weight: normal">&#160;</td>
    <td style="font-weight: normal; text-align: left">&#160;</td><td style="font-weight: normal; text-align: right">&#160;</td><td style="font-weight: normal; text-align: left">&#160;</td><td style="font-weight: normal">&#160;</td>
    <td style="font-weight: normal; text-align: left">&#160;</td><td style="font-weight: normal; text-align: right">&#160;</td><td style="font-weight: normal; text-align: left">&#160;</td><td style="font-weight: normal">&#160;</td>
    <td style="font-weight: normal; text-align: left">&#160;</td><td style="font-weight: normal; text-align: right">&#160;</td><td style="font-weight: normal; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td style="padding-left: 0.125in; text-indent: -0.125in; font-weight: normal; text-align: justify; padding-bottom: 1.5pt">EQUITY IN EARNINGS OF SUBSIDIARIES</td><td style="font-weight: normal; padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; font-weight: normal; text-align: left">$</td><td style="border-bottom: Black 1.5pt solid; font-weight: normal; text-align: right">3,438,272</td><td style="padding-bottom: 1.5pt; font-weight: normal; text-align: left">&#160;</td><td style="font-weight: normal; padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; font-weight: normal; text-align: left">$</td><td style="border-bottom: Black 1.5pt solid; font-weight: normal; text-align: right">2,706,527</td><td style="padding-bottom: 1.5pt; font-weight: normal; text-align: left">&#160;</td><td style="font-weight: normal; padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; font-weight: normal; text-align: left">$</td><td style="border-bottom: Black 1.5pt solid; font-weight: normal; text-align: right">2,193,088</td><td style="padding-bottom: 1.5pt; font-weight: normal; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="padding-left: 0.125in; text-indent: -0.125in; font-weight: normal; text-align: justify">&#160;</td><td style="font-weight: normal">&#160;</td>
    <td style="font-weight: normal; text-align: left">&#160;</td><td style="font-weight: normal; text-align: right">&#160;</td><td style="font-weight: normal; text-align: left">&#160;</td><td style="font-weight: normal">&#160;</td>
    <td style="font-weight: normal; text-align: left">&#160;</td><td style="font-weight: normal; text-align: right">&#160;</td><td style="font-weight: normal; text-align: left">&#160;</td><td style="font-weight: normal">&#160;</td>
    <td style="font-weight: normal; text-align: left">&#160;</td><td style="font-weight: normal; text-align: right">&#160;</td><td style="font-weight: normal; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td style="padding-left: 0.125in; text-indent: -0.125in; font-weight: normal; text-align: justify">NET INCOME</td><td style="font-weight: normal">&#160;</td>
    <td style="font-weight: normal; text-align: left">&#160;</td><td style="font-weight: normal; text-align: right">2,878,230</td><td style="font-weight: normal; text-align: left">&#160;</td><td style="font-weight: normal">&#160;</td>
    <td style="font-weight: normal; text-align: left">&#160;</td><td style="font-weight: normal; text-align: right">2,706,527</td><td style="font-weight: normal; text-align: left">&#160;</td><td style="font-weight: normal">&#160;</td>
    <td style="font-weight: normal; text-align: left">&#160;</td><td style="font-weight: normal; text-align: right">2,193,088</td><td style="font-weight: normal; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="padding-left: 0.125in; text-indent: -0.125in; font-weight: normal; text-align: justify; padding-bottom: 1.5pt">FOREIGN CURRENCY TRANSLATION ADJUSTMENTS</td><td style="font-weight: normal; padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; font-weight: normal; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; font-weight: normal; text-align: right"><div style="-sec-ix-hidden: hidden-fact-136">-</div></td><td style="padding-bottom: 1.5pt; font-weight: normal; text-align: left">&#160;</td><td style="font-weight: normal; padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; font-weight: normal; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; font-weight: normal; text-align: right"><div style="-sec-ix-hidden: hidden-fact-137">-</div></td><td style="padding-bottom: 1.5pt; font-weight: normal; text-align: left">&#160;</td><td style="font-weight: normal; padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; font-weight: normal; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; font-weight: normal; text-align: right"><div style="-sec-ix-hidden: hidden-fact-138">-</div></td><td style="padding-bottom: 1.5pt; font-weight: normal; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td style="padding-left: 0.125in; text-indent: -0.125in; font-weight: normal; text-align: justify; padding-bottom: 4pt">COMPREHENSIVE INCOME ATTRIBUTABLE TO THE COMPANY</td><td style="font-weight: normal; padding-bottom: 4pt">&#160;</td>
    <td style="border-bottom: Black 4pt double; font-weight: normal; text-align: left">$</td><td style="border-bottom: Black 4pt double; font-weight: normal; text-align: right">2,878,230</td><td style="padding-bottom: 4pt; font-weight: normal; text-align: left">&#160;</td><td style="font-weight: normal; padding-bottom: 4pt">&#160;</td>
    <td style="border-bottom: Black 4pt double; font-weight: normal; text-align: left">$</td><td style="border-bottom: Black 4pt double; font-weight: normal; text-align: right">2,706,527</td><td style="padding-bottom: 4pt; font-weight: normal; text-align: left">&#160;</td><td style="font-weight: normal; padding-bottom: 4pt">&#160;</td>
    <td style="border-bottom: Black 4pt double; font-weight: normal; text-align: left">$</td><td style="border-bottom: Black 4pt double; font-weight: normal; text-align: right">2,193,088</td><td style="padding-bottom: 4pt; font-weight: normal; text-align: left">&#160;</td></tr>
  </table><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: left; background-color: transparent">&#160;</p><span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_srt_ScheduleOfCondensedCashFlowStatementTableTextBlock', window );">Schedule of Parent Company Statements of Cash Flows</a></td>
<td class="text"><table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font: 10pt Times New Roman, Times, Serif">
  <tr style="vertical-align: bottom">
    <td style="padding-left: 0.125in; text-indent: -0.125in; font-weight: normal; text-align: justify">&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="10" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid">For the Years Ended September
    30,</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td></tr>
  <tr style="vertical-align: bottom">
    <td style="padding-left: 0.125in; text-indent: -0.125in; font-weight: normal; text-align: justify">&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid">2023</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid">2022</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid">2021</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td></tr>
  <tr style="vertical-align: bottom">
    <td style="padding-left: 0.125in; text-indent: -0.125in; font-weight: normal; text-align: justify">CASH FLOWS FROM OPERATING ACTIVITIES:</td><td style="font-weight: normal">&#160;</td>
    <td colspan="2" style="font-weight: normal; text-align: right">&#160;</td><td style="font-weight: normal">&#160;</td><td style="font-weight: normal">&#160;</td>
    <td colspan="2" style="font-weight: normal; text-align: right">&#160;</td><td style="font-weight: normal">&#160;</td><td style="font-weight: normal">&#160;</td>
    <td colspan="2" style="font-weight: normal; text-align: left">&#160;</td><td style="font-weight: normal">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-indent: -0.125in; padding-left: 0.25in; width: 64%; font-weight: normal; text-align: justify">Net income</td><td style="width: 1%; font-weight: normal">&#160;</td>
    <td style="width: 1%; font-weight: normal; text-align: left">$</td><td style="width: 9%; font-weight: normal; text-align: right">2,878,230</td><td style="width: 1%; font-weight: normal; text-align: left">&#160;</td><td style="width: 1%; font-weight: normal">&#160;</td>
    <td style="width: 1%; font-weight: normal; text-align: left">$</td><td style="width: 9%; font-weight: normal; text-align: right">2,706,527</td><td style="width: 1%; font-weight: normal; text-align: left">&#160;</td><td style="width: 1%; font-weight: normal">&#160;</td>
    <td style="width: 1%; font-weight: normal; text-align: left">$</td><td style="width: 9%; font-weight: normal; text-align: right">2,193,088</td><td style="width: 1%; font-weight: normal; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td style="text-indent: -0.125in; padding-left: 0.25in; font-weight: normal; text-align: justify">Adjustments to reconcile net cash flows from operating activities:</td><td style="font-weight: normal">&#160;</td>
    <td style="font-weight: normal; text-align: left">&#160;</td><td style="font-weight: normal; text-align: right">&#160;</td><td style="font-weight: normal; text-align: left">&#160;</td><td style="font-weight: normal">&#160;</td>
    <td style="font-weight: normal; text-align: left">&#160;</td><td style="font-weight: normal; text-align: right">&#160;</td><td style="font-weight: normal; text-align: left">&#160;</td><td style="font-weight: normal">&#160;</td>
    <td style="font-weight: normal; text-align: left">&#160;</td><td style="font-weight: normal; text-align: right">&#160;</td><td style="font-weight: normal; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-indent: -0.125in; padding-left: 0.375in; font-weight: normal; text-align: justify">Equity in earnings of subsidiary and VIE and VIE&#8217;s subsidiaries</td><td style="font-weight: normal">&#160;</td>
    <td style="font-weight: normal; text-align: left">&#160;</td><td style="font-weight: normal; text-align: right">(3,438,272</td><td style="font-weight: normal; text-align: left">)</td><td style="font-weight: normal">&#160;</td>
    <td style="font-weight: normal; text-align: left">&#160;</td><td style="font-weight: normal; text-align: right">(2,706,527</td><td style="font-weight: normal; text-align: left">)</td><td style="font-weight: normal">&#160;</td>
    <td style="font-weight: normal; text-align: left">&#160;</td><td style="font-weight: normal; text-align: right">(2,193,088</td><td style="font-weight: normal; text-align: left">)</td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td style="text-indent: -0.125in; padding-left: 0.25in; font-weight: normal; text-align: justify">Changes in operating assets and liabilities:</td><td style="font-weight: normal">&#160;</td>
    <td style="font-weight: normal; text-align: left">&#160;</td><td style="font-weight: normal; text-align: right">&#160;</td><td style="font-weight: normal; text-align: left">&#160;</td><td style="font-weight: normal">&#160;</td>
    <td style="font-weight: normal; text-align: left">&#160;</td><td style="font-weight: normal; text-align: right">&#160;</td><td style="font-weight: normal; text-align: left">&#160;</td><td style="font-weight: normal">&#160;</td>
    <td style="font-weight: normal; text-align: left">&#160;</td><td style="font-weight: normal; text-align: right">&#160;</td><td style="font-weight: normal; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-indent: -0.125in; padding-left: 0.375in; font-weight: normal; text-align: justify">Prepaid expenses and other current assets</td><td style="font-weight: normal">&#160;</td>
    <td style="font-weight: normal; text-align: left">&#160;</td><td style="font-weight: normal; text-align: right">(60,000</td><td style="font-weight: normal; text-align: left">)</td><td style="font-weight: normal">&#160;</td>
    <td style="font-weight: normal; text-align: left">&#160;</td><td style="font-weight: normal; text-align: right"><div style="-sec-ix-hidden: hidden-fact-139">-</div></td><td style="font-weight: normal; text-align: left">&#160;</td><td style="font-weight: normal">&#160;</td>
    <td style="font-weight: normal; text-align: left">&#160;</td><td style="font-weight: normal; text-align: right"><div style="-sec-ix-hidden: hidden-fact-140">-</div></td><td style="font-weight: normal; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td style="text-indent: -0.125in; padding-left: 0.375in; font-weight: normal; text-align: justify; padding-bottom: 1.5pt">Accrued liabilities and other payables</td><td style="font-weight: normal; padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; font-weight: normal; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; font-weight: normal; text-align: right">160,000</td><td style="padding-bottom: 1.5pt; font-weight: normal; text-align: left">&#160;</td><td style="font-weight: normal; padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; font-weight: normal; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; font-weight: normal; text-align: right"><div style="-sec-ix-hidden: hidden-fact-141">-</div></td><td style="padding-bottom: 1.5pt; font-weight: normal; text-align: left">&#160;</td><td style="font-weight: normal; padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; font-weight: normal; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; font-weight: normal; text-align: right"><div style="-sec-ix-hidden: hidden-fact-142">-</div></td><td style="padding-bottom: 1.5pt; font-weight: normal; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="padding-left: 0.125in; text-indent: -0.125in; font-weight: normal; text-align: justify; padding-bottom: 1.5pt">Net cash used in operating activities</td><td style="font-weight: normal; padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; font-weight: normal; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; font-weight: normal; text-align: right">(460,042</td><td style="padding-bottom: 1.5pt; font-weight: normal; text-align: left">)</td><td style="font-weight: normal; padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; font-weight: normal; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; font-weight: normal; text-align: right"><div style="-sec-ix-hidden: hidden-fact-143">-</div></td><td style="padding-bottom: 1.5pt; font-weight: normal; text-align: left">&#160;</td><td style="font-weight: normal; padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; font-weight: normal; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; font-weight: normal; text-align: right"><div style="-sec-ix-hidden: hidden-fact-144">-</div></td><td style="padding-bottom: 1.5pt; font-weight: normal; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td style="padding-left: 0.125in; text-indent: -0.125in; font-weight: normal; text-align: justify">&#160;</td><td style="font-weight: normal">&#160;</td>
    <td style="font-weight: normal; text-align: left">&#160;</td><td style="font-weight: normal; text-align: right">&#160;</td><td style="font-weight: normal; text-align: left">&#160;</td><td style="font-weight: normal">&#160;</td>
    <td style="font-weight: normal; text-align: left">&#160;</td><td style="font-weight: normal; text-align: right">&#160;</td><td style="font-weight: normal; text-align: left">&#160;</td><td style="font-weight: normal">&#160;</td>
    <td style="font-weight: normal; text-align: left">&#160;</td><td style="font-weight: normal; text-align: right">&#160;</td><td style="font-weight: normal; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="padding-left: 0.125in; text-indent: -0.125in; font-weight: normal; text-align: justify">CASH FLOWS FROM INVESTING ACTIVITIES:</td><td style="font-weight: normal">&#160;</td>
    <td style="font-weight: normal; text-align: left">&#160;</td><td style="font-weight: normal; text-align: right">&#160;</td><td style="font-weight: normal; text-align: left">&#160;</td><td style="font-weight: normal">&#160;</td>
    <td style="font-weight: normal; text-align: left">&#160;</td><td style="font-weight: normal; text-align: right">&#160;</td><td style="font-weight: normal; text-align: left">&#160;</td><td style="font-weight: normal">&#160;</td>
    <td style="font-weight: normal; text-align: left">&#160;</td><td style="font-weight: normal; text-align: right">&#160;</td><td style="font-weight: normal; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td style="text-indent: -0.125in; padding-left: 0.25in; font-weight: normal; text-align: justify">Payments for short-term investments</td><td style="font-weight: normal">&#160;</td>
    <td style="font-weight: normal; text-align: left">&#160;</td><td style="font-weight: normal; text-align: right">(8,933,357</td><td style="font-weight: normal; text-align: left">)</td><td style="font-weight: normal">&#160;</td>
    <td style="font-weight: normal; text-align: left">&#160;</td><td style="font-weight: normal; text-align: right"><div style="-sec-ix-hidden: hidden-fact-145">-</div></td><td style="font-weight: normal; text-align: left">&#160;</td><td style="font-weight: normal">&#160;</td>
    <td style="font-weight: normal; text-align: left">&#160;</td><td style="font-weight: normal; text-align: right"><div style="-sec-ix-hidden: hidden-fact-146">-</div></td><td style="font-weight: normal; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-indent: -0.125in; padding-left: 0.25in; font-weight: normal; text-align: justify">Redemption of short-term investments</td><td style="font-weight: normal">&#160;</td>
    <td style="font-weight: normal; text-align: left">&#160;</td><td style="font-weight: normal; text-align: right">3,633,357</td><td style="font-weight: normal; text-align: left">&#160;</td><td style="font-weight: normal">&#160;</td>
    <td style="font-weight: normal; text-align: left">&#160;</td><td style="font-weight: normal; text-align: right"><div style="-sec-ix-hidden: hidden-fact-147">-</div></td><td style="font-weight: normal; text-align: left">&#160;</td><td style="font-weight: normal">&#160;</td>
    <td style="font-weight: normal; text-align: left">&#160;</td><td style="font-weight: normal; text-align: right"><div style="-sec-ix-hidden: hidden-fact-148">-</div></td><td style="font-weight: normal; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td style="text-indent: -0.125in; padding-left: 0.25in; font-weight: normal; text-align: justify; padding-bottom: 1.5pt">Due from intercompany</td><td style="font-weight: normal; padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; font-weight: normal; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; font-weight: normal; text-align: right">(200</td><td style="padding-bottom: 1.5pt; font-weight: normal; text-align: left">)</td><td style="font-weight: normal; padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; font-weight: normal; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; font-weight: normal; text-align: right"><div style="-sec-ix-hidden: hidden-fact-149">-</div></td><td style="padding-bottom: 1.5pt; font-weight: normal; text-align: left">&#160;</td><td style="font-weight: normal; padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; font-weight: normal; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; font-weight: normal; text-align: right"><div style="-sec-ix-hidden: hidden-fact-150">-</div></td><td style="padding-bottom: 1.5pt; font-weight: normal; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-indent: -0.125in; padding-left: 0.125in; font-weight: normal; text-align: justify; padding-bottom: 1.5pt">Net cash used in investing activities</td><td style="font-weight: normal; padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; font-weight: normal; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; font-weight: normal; text-align: right">(5,300,200</td><td style="padding-bottom: 1.5pt; font-weight: normal; text-align: left">)</td><td style="font-weight: normal; padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; font-weight: normal; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; font-weight: normal; text-align: right"><div style="-sec-ix-hidden: hidden-fact-151">-</div></td><td style="padding-bottom: 1.5pt; font-weight: normal; text-align: left">&#160;</td><td style="font-weight: normal; padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; font-weight: normal; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; font-weight: normal; text-align: right"><div style="-sec-ix-hidden: hidden-fact-152">-</div></td><td style="padding-bottom: 1.5pt; font-weight: normal; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td style="padding-left: 0.125in; text-indent: -0.125in; font-weight: normal; text-align: justify">&#160;</td><td style="font-weight: normal">&#160;</td>
    <td style="font-weight: normal; text-align: left">&#160;</td><td style="font-weight: normal; text-align: right">&#160;</td><td style="font-weight: normal; text-align: left">&#160;</td><td style="font-weight: normal">&#160;</td>
    <td style="font-weight: normal; text-align: left">&#160;</td><td style="font-weight: normal; text-align: right">&#160;</td><td style="font-weight: normal; text-align: left">&#160;</td><td style="font-weight: normal">&#160;</td>
    <td style="font-weight: normal; text-align: left">&#160;</td><td style="font-weight: normal; text-align: right">&#160;</td><td style="font-weight: normal; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="padding-left: 0.125in; text-indent: -0.125in; font-weight: normal; text-align: justify">CASH FLOWS FROM FINANCING ACTIVITIES:</td><td style="font-weight: normal">&#160;</td>
    <td style="font-weight: normal; text-align: left">&#160;</td><td style="font-weight: normal; text-align: right">&#160;</td><td style="font-weight: normal; text-align: left">&#160;</td><td style="font-weight: normal">&#160;</td>
    <td style="font-weight: normal; text-align: left">&#160;</td><td style="font-weight: normal; text-align: right">&#160;</td><td style="font-weight: normal; text-align: left">&#160;</td><td style="font-weight: normal">&#160;</td>
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<th class="th"><div>Sep. 30, 2023</div></th>
<th class="th"><div>Sep. 21, 2023</div></th>
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</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_cik0000183782_OrganizationAndBusinessDescriptionLineItems', window );"><strong>Organization and Business Description [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_EquityMethodInvestmentOwnershipPercentage', window );">Equity interest percentage</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">100.00%<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_cik0000183782_ConsultingFeeReceivables', window );">Consulting fee receivables (in Dollars)</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 7,713,618<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 4,501,169<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_srt_ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis=cik0000183782_ChangzhouZhongjinMember', window );">Changzhou Zhongjin [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_cik0000183782_OrganizationAndBusinessDescriptionLineItems', window );"><strong>Organization and Business Description [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_EquityMethodInvestmentOwnershipPercentage', window );">Equity interest percentage</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">80.00%<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_srt_ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis=cik0000183782_ZhongjinKangmaMember', window );">Zhongjin Kangma [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_cik0000183782_OrganizationAndBusinessDescriptionLineItems', window );"><strong>Organization and Business Description [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_EquityMethodInvestmentOwnershipPercentage', window );">Equity interest percentage</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">20.00%<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_srt_ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis=cik0000183782_AnhuiZhongjinMember', window );">Anhui Zhongjin [Member] | Subsequent Event [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_cik0000183782_OrganizationAndBusinessDescriptionLineItems', window );"><strong>Organization and Business Description [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_EquityMethodInvestmentOwnershipPercentage', window );">Equity interest percentage</a></td>
<td class="nump">100.00%<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
</table>
<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_cik0000183782_ConsultingFeeReceivables">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Represent the amount of consulting fee receivables.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">cik0000183782_ConsultingFeeReceivables</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>cik0000183782_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_cik0000183782_OrganizationAndBusinessDescriptionLineItems">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Organization and Business Description [Line Items].</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">cik0000183782_OrganizationAndBusinessDescriptionLineItems</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>cik0000183782_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_EquityMethodInvestmentOwnershipPercentage">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The percentage of ownership of common stock or equity participation in the investee accounted for under the equity method of accounting.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 323<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 3<br> -Subparagraph (a)(1)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147481687/323-10-50-3<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_EquityMethodInvestmentOwnershipPercentage</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
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<tr>
<td><strong> Data Type:</strong></td>
<td>dtr-types:percentItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_srt_ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis=cik0000183782_ZhongjinInternationalLimitedMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">srt_ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis=cik0000183782_ZhongjinInternationalLimitedMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
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<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_srt_ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis=cik0000183782_ErhuaMedMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">srt_ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis=cik0000183782_ErhuaMedMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
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<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_srt_ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis=cik0000183782_ChangzhouZhongjinMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">srt_ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis=cik0000183782_ChangzhouZhongjinMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
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<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_srt_ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis=cik0000183782_ZhongjinKangmaMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">srt_ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis=cik0000183782_ZhongjinKangmaMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
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<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_srt_ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis=cik0000183782_AnhuiZhongjinMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">srt_ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis=cik0000183782_AnhuiZhongjinMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
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<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_SubsequentEventTypeAxis=us-gaap_SubsequentEventMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_SubsequentEventTypeAxis=us-gaap_SubsequentEventMember</td>
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<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
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<span style="display: none;">v3.24.1.u1</span><table class="report" border="0" cellspacing="2" id="idm140135287130192">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>Organization and Business Description (Details) - Schedule of Consolidated Financial Statements of the Company<br></strong></div></th>
<th class="th" colspan="1">12 Months Ended</th>
</tr>
<tr><th class="th"><div>Sep. 30, 2023</div></th></tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_srt_ConsolidatedEntitiesAxis=cik0000183782_JinMedMember', window );">Jin Med [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_cik0000183782_ScheduleOfConsolidatedFinancialStatementsOfTheCompanyLineItems', window );"><strong>Schedule of Consolidated Financial Statements of the Company [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_cik0000183782_DateOfIncorporations', window );">Date of Incorporation</a></td>
<td class="text">Jan. 14,  2020<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_cik0000183782_PlaceOfIncorporation', window );">Place of Incorporation</a></td>
<td class="text">Cayman Island<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_cik0000183782_PercentageOfOwnership', window );">% of Ownership</a></td>
<td class="text">Parent<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_cik0000183782_PrincipalActivities', window );">Principal Activities</a></td>
<td class="text">Investment holding<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_srt_ConsolidatedEntitiesAxis=cik0000183782_ZhongjinHKMember', window );">Zhongjin HK [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_cik0000183782_ScheduleOfConsolidatedFinancialStatementsOfTheCompanyLineItems', window );"><strong>Schedule of Consolidated Financial Statements of the Company [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_cik0000183782_DateOfIncorporations', window );">Date of Incorporation</a></td>
<td class="text">Feb. 25,  2020<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_cik0000183782_PlaceOfIncorporation', window );">Place of Incorporation</a></td>
<td class="text">Hong Kong<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_cik0000183782_PercentageOfOwnership', window );">% of Ownership</a></td>
<td class="text">100%<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_cik0000183782_PrincipalActivities', window );">Principal Activities</a></td>
<td class="text">Investment holding<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_srt_ConsolidatedEntitiesAxis=cik0000183782_ErhuaMedMember', window );">Erhua Med [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_cik0000183782_ScheduleOfConsolidatedFinancialStatementsOfTheCompanyLineItems', window );"><strong>Schedule of Consolidated Financial Statements of the Company [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_cik0000183782_DateOfIncorporations', window );">Date of Incorporation</a></td>
<td class="text">Sep. 24,  2020<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_cik0000183782_PlaceOfIncorporation', window );">Place of Incorporation</a></td>
<td class="text">PRC<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_cik0000183782_PercentageOfOwnership', window );">% of Ownership</a></td>
<td class="text">100%<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_cik0000183782_PrincipalActivities', window );">Principal Activities</a></td>
<td class="text">WFOE, Investment holding<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_srt_ConsolidatedEntitiesAxis=cik0000183782_ChangzhouZhongjinMember', window );">Changzhou Zhongjin [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_cik0000183782_ScheduleOfConsolidatedFinancialStatementsOfTheCompanyLineItems', window );"><strong>Schedule of Consolidated Financial Statements of the Company [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_cik0000183782_DateOfIncorporations', window );">Date of Incorporation</a></td>
<td class="text">Jan. 26,  2006<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_cik0000183782_PlaceOfIncorporation', window );">Place of Incorporation</a></td>
<td class="text">PRC<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_cik0000183782_PercentageOfOwnership', window );">% of Ownership</a></td>
<td class="text">VIE<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_cik0000183782_PrincipalActivities', window );">Principal Activities</a></td>
<td class="text">Design, development, manufacturing and sales of wheelchair and other mobility products<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_srt_ConsolidatedEntitiesAxis=cik0000183782_TaizhouZhongjinMember', window );">Taizhou Zhongjin [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_cik0000183782_ScheduleOfConsolidatedFinancialStatementsOfTheCompanyLineItems', window );"><strong>Schedule of Consolidated Financial Statements of the Company [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_cik0000183782_DateOfIncorporations', window );">Date of Incorporation</a></td>
<td class="text">Jun. 17,  2013<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_cik0000183782_PlaceOfIncorporation', window );">Place of Incorporation</a></td>
<td class="text">PRC<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_cik0000183782_PercentageOfOwnership', window );">% of Ownership</a></td>
<td class="text">100% controlled subsidiary of the VIE<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_cik0000183782_PrincipalActivities', window );">Principal Activities</a></td>
<td class="text">Design, development, manufacturing and sales of wheelchair and other mobility products<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_srt_ConsolidatedEntitiesAxis=cik0000183782_ZhongjinJingaoMember', window );">Zhongjin Jing&#8217;ao [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_cik0000183782_ScheduleOfConsolidatedFinancialStatementsOfTheCompanyLineItems', window );"><strong>Schedule of Consolidated Financial Statements of the Company [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_cik0000183782_DateOfIncorporations', window );">Date of Incorporation</a></td>
<td class="text">Dec. 18,  2014<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_cik0000183782_PlaceOfIncorporation', window );">Place of Incorporation</a></td>
<td class="text">PRC<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_cik0000183782_PercentageOfOwnership', window );">% of Ownership</a></td>
<td class="text">100% controlled subsidiary of the VIE<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_cik0000183782_PrincipalActivities', window );">Principal Activities</a></td>
<td class="text">Design, development, manufacturing and sales of wheelchair and other mobility products<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_srt_ConsolidatedEntitiesAxis=cik0000183782_ZhongjinKangmaMember', window );">Zhongjin Kangma [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_cik0000183782_ScheduleOfConsolidatedFinancialStatementsOfTheCompanyLineItems', window );"><strong>Schedule of Consolidated Financial Statements of the Company [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_cik0000183782_DateOfIncorporations', window );">Date of Incorporation</a></td>
<td class="text">Aug. 21,  2023<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_cik0000183782_PlaceOfIncorporation', window );">Place of Incorporation</a></td>
<td class="text">PRC<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_cik0000183782_PercentageOfOwnership', window );">% of Ownership</a></td>
<td class="text">80% controlled subsidiary of the VIE<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_cik0000183782_PrincipalActivities', window );">Principal Activities</a></td>
<td class="text">Newly incorporated &#8211; not in operation yet<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_srt_ConsolidatedEntitiesAxis=cik0000183782_AnhuiZhongjinMember', window );">Anhui Zhongjin [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_cik0000183782_ScheduleOfConsolidatedFinancialStatementsOfTheCompanyLineItems', window );"><strong>Schedule of Consolidated Financial Statements of the Company [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_cik0000183782_DateOfIncorporations', window );">Date of Incorporation</a></td>
<td class="text">Oct.  07,  2023<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_cik0000183782_PlaceOfIncorporation', window );">Place of Incorporation</a></td>
<td class="text">PRC<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_cik0000183782_PercentageOfOwnership', window );">% of Ownership</a></td>
<td class="text">100%<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_cik0000183782_PrincipalActivities', window );">Principal Activities</a></td>
<td class="text">Newly incorporated &#8211; not in operation yet<span></span>
</td>
</tr>
</table>
<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_cik0000183782_DateOfIncorporations">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Date of incorporation.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">cik0000183782_DateOfIncorporations</td>
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<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
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<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Percentage of ownership.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">cik0000183782_PercentageOfOwnership</td>
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<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
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<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Date of incorporation.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">cik0000183782_PlaceOfIncorporation</td>
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<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
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<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_cik0000183782_PrincipalActivities">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Principal activities.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">cik0000183782_PrincipalActivities</td>
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<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>cik0000183782_</td>
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<td>xbrli:stringItemType</td>
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<td>duration</td>
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</div></td></tr>
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<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_cik0000183782_ScheduleOfConsolidatedFinancialStatementsOfTheCompanyLineItems">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">cik0000183782_ScheduleOfConsolidatedFinancialStatementsOfTheCompanyLineItems</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>cik0000183782_</td>
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<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
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<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_srt_ConsolidatedEntitiesAxis=cik0000183782_JinMedMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">srt_ConsolidatedEntitiesAxis=cik0000183782_JinMedMember</td>
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<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
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<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
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<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
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<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_srt_ConsolidatedEntitiesAxis=cik0000183782_ZhongjinHKMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">srt_ConsolidatedEntitiesAxis=cik0000183782_ZhongjinHKMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
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<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
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<tr>
<td><strong> Period Type:</strong></td>
<td></td>
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</table></div>
</div></td></tr>
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<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_srt_ConsolidatedEntitiesAxis=cik0000183782_ErhuaMedMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">srt_ConsolidatedEntitiesAxis=cik0000183782_ErhuaMedMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
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</table></div>
</div></td></tr>
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<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_srt_ConsolidatedEntitiesAxis=cik0000183782_ChangzhouZhongjinMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
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<td><strong> Name:</strong></td>
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<span style="display: none;">v3.24.1.u1</span><table class="report" border="0" cellspacing="2" id="idm140135288847664">
<tr>
<th class="tl" colspan="1" rowspan="1"><div style="width: 200px;"><strong>Organization and Business Description (Details) - Schedule of Financial Statement Amounts and Balances of the VIE and VIE&#8217;s Subsidiaries - VIE&#8217;s [Member] - USD ($)<br></strong></div></th>
<th class="th"><div>Sep. 30, 2023</div></th>
<th class="th"><div>Sep. 30, 2022</div></th>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_cik0000183782_ScheduleOfFinancialStatementAmountsAndBalancesOfTheVIEAndVIEsSubsidiariesLineItems', window );"><strong>Schedule of Financial Statement Amounts and Balances of the VIE and VIE&#8217;s Subsidiaries [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_OtherAssetsCurrent', window );">Current assets</a></td>
<td class="nump">$ 24,391,558<span></span>
</td>
<td class="nump">$ 18,903,147<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_AssetsNoncurrent', window );">Non-current assets</a></td>
<td class="nump">1,787,635<span></span>
</td>
<td class="nump">2,036,387<span></span>
</td>
</tr>
<tr class="rou">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_OtherAssets', window );">Total assets</a></td>
<td class="nump">26,179,193<span></span>
</td>
<td class="nump">20,939,534<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_LiabilitiesCurrent', window );">Current liabilities</a></td>
<td class="nump">8,763,714<span></span>
</td>
<td class="nump">5,703,843<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_LiabilitiesNoncurrent', window );">Non-current liabilities</a></td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_Liabilities', window );">Total liabilities</a></td>
<td class="nump">$ 8,763,714<span></span>
</td>
<td class="nump">$ 5,703,843<span></span>
</td>
</tr>
</table>
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<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">cik0000183782_ScheduleOfFinancialStatementAmountsAndBalancesOfTheVIEAndVIEsSubsidiariesLineItems</td>
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<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Sum of the carrying amounts as of the balance sheet date of all assets that are expected to be realized in cash, sold or consumed after one year or beyond the normal operating cycle, if longer.</p></div>
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<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
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<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Sum of the carrying amounts as of the balance sheet date of all liabilities that are recognized. Liabilities are probable future sacrifices of economic benefits arising from present obligations of an entity to transfer assets or provide services to other entities in the future.</p></div>
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<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
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<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Total obligations incurred as part of normal operations that are expected to be paid during the following twelve months or within one business cycle, if longer.</p></div>
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<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Amount of obligation due after one year or beyond the normal operating cycle, if longer.</p></div>
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<td><strong> Name:</strong></td>
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<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Amount of assets classified as other.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/exampleRef<br> -Topic 946<br> -SubTopic 830<br> -Name Accounting Standards Codification<br> -Section 55<br> -Paragraph 12<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480167/946-830-55-12<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 944<br> -SubTopic 210<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.7-03(a)(10))<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147479440/944-210-S99-1<br><br>Reference 3: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 210<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02(17))<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480566/210-10-S99-1<br><br>Reference 4: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Topic 942<br> -SubTopic 210<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.9-03(10))<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147479853/942-210-S99-1<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
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<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Amount of current assets classified as other.</p></div>
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<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
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<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
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<span style="display: none;">v3.24.1.u1</span><table class="report" border="0" cellspacing="2" id="idm140135286635760">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>Organization and Business Description (Details) - Schedule of Revenue - VIE [Member] - USD ($)<br></strong></div></th>
<th class="th" colspan="3">12 Months Ended</th>
</tr>
<tr>
<th class="th"><div>Sep. 30, 2023</div></th>
<th class="th"><div>Sep. 30, 2022</div></th>
<th class="th"><div>Sep. 30, 2021</div></th>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_cik0000183782_ScheduleOfRevenueLineItems', window );"><strong>Schedule of Revenue [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
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<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
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<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_Revenues', window );">Net revenue</a></td>
<td class="nump">$ 19,821,457<span></span>
</td>
<td class="nump">$ 19,190,541<span></span>
</td>
<td class="nump">$ 20,764,273<span></span>
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<td class="nump">$ 3,438,466<span></span>
</td>
<td class="nump">$ 2,706,527<span></span>
</td>
<td class="nump">$ 2,631,706<span></span>
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<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
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<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The portion of profit or loss for the period, net of income taxes, which is attributable to the parent.</p></div>
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<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Amount of revenue recognized from goods sold, services rendered, insurance premiums, or other activities that constitute an earning process. Includes, but is not limited to, investment and interest income before deduction of interest expense when recognized as a component of revenue, and sales and trading gain (loss).</p></div>
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<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
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<span style="display: none;">v3.24.1.u1</span><table class="report" border="0" cellspacing="2" id="idm140135286505120">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>Organization and Business Description (Details) - Schedule of Cash Flow Statement - VIE [Member] - USD ($)<br></strong></div></th>
<th class="th" colspan="3">12 Months Ended</th>
</tr>
<tr>
<th class="th"><div>Sep. 30, 2023</div></th>
<th class="th"><div>Sep. 30, 2022</div></th>
<th class="th"><div>Sep. 30, 2021</div></th>
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<tr class="re">
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<td class="text">&#160;<span></span>
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<td class="text">&#160;<span></span>
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<td class="text">&#160;<span></span>
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<td class="nump">$ 3,566,639<span></span>
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<td class="nump">$ 1,580,656<span></span>
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<td class="nump">$ 5,843,292<span></span>
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<td class="num">(2,430,248)<span></span>
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<td class="num">(120,904)<span></span>
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<td class="num">(1,067,640)<span></span>
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<td class="num">$ (213,892)<span></span>
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<td class="nump">$ 121,855<span></span>
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<td class="num">$ (2,870,219)<span></span>
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<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
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<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Amount of cash inflow (outflow) from financing activities, including discontinued operations. Financing activity cash flows include obtaining resources from owners and providing them with a return on, and a return of, their investment; borrowing money and repaying amounts borrowed, or settling the obligation; and obtaining and paying for other resources obtained from creditors on long-term credit.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 230<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 45<br> -Paragraph 24<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147482740/230-10-45-24<br></p></div>
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<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Amount of cash inflow (outflow) from investing activities, including discontinued operations. Investing activity cash flows include making and collecting loans and acquiring and disposing of debt or equity instruments and property, plant, and equipment and other productive assets.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 230<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 45<br> -Paragraph 24<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147482740/230-10-45-24<br></p></div>
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<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Amount of cash inflow (outflow) from operating activities, including discontinued operations. Operating activity cash flows include transactions, adjustments, and changes in value not defined as investing or financing activities.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Topic 230<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 45<br> -Paragraph 28<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147482740/230-10-45-28<br><br>Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Topic 230<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 45<br> -Paragraph 24<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147482740/230-10-45-24<br><br>Reference 3: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Topic 230<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 45<br> -Paragraph 25<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147482740/230-10-45-25<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_NetCashProvidedByUsedInOperatingActivities</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
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<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
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<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_srt_ConsolidatedEntitiesAxis=us-gaap_VariableInterestEntityPrimaryBeneficiaryMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">srt_ConsolidatedEntitiesAxis=us-gaap_VariableInterestEntityPrimaryBeneficiaryMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
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</div>
</body>
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<DESCRIPTION>IDEA: XBRL DOCUMENT
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<span style="display: none;">v3.24.1.u1</span><table class="report" border="0" cellspacing="2" id="idm140135286618384">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>Summary of Significant Accounting Policies (Details) - USD ($)<br></strong></div></th>
<th class="th" colspan="3">12 Months Ended</th>
</tr>
<tr>
<th class="th"><div>Sep. 30, 2023</div></th>
<th class="th"><div>Sep. 30, 2022</div></th>
<th class="th"><div>Sep. 30, 2021</div></th>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_cik0000183782_SummaryOfSignificantAccountingPoliciesLineItems', window );"><strong>Summary of Significant Accounting Policies [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_ShortTermInvestments', window );">Short-term investments</a></td>
<td class="nump">$ 9,768,835<span></span>
</td>
<td class="nump">$ 2,276,158<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_InterestIncomeOther', window );">Interest income</a></td>
<td class="nump">117,213<span></span>
</td>
<td class="nump">107,510<span></span>
</td>
<td class="nump">$ 63,736<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_AllowanceForDoubtfulAccountsPremiumsAndOtherReceivables', window );">Allowance for doubtful accounts</a></td>
<td class="nump">125,448<span></span>
</td>
<td class="nump">114,486<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_cik0000183782_CapitalizationForLease', window );">Capitalization for lease</a></td>
<td class="nump">10,000<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_ProductWarrantyExpense', window );">Warranty costs</a></td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_ResearchAndDevelopmentExpense', window );">Research and development expenses</a></td>
<td class="nump">$ 1,542,894<span></span>
</td>
<td class="nump">$ 1,892,532<span></span>
</td>
<td class="nump">$ 1,566,860<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_EffectiveIncomeTaxRateReconciliationDeductionsMedicarePrescriptionDrugBenefit', window );">Tax benefit percentage</a></td>
<td class="nump">50.00%<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_cik0000183782_ValueAddedTaxPercentage', window );">VAT rates</a></td>
<td class="nump">13.00%<span></span>
</td>
<td class="nump">13.00%<span></span>
</td>
<td class="nump">13.00%<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_ProceedsFromIncomeTaxRefunds', window );">VAT tax refunds</a></td>
<td class="nump">$ 1,083,136<span></span>
</td>
<td class="nump">$ 1,061,843<span></span>
</td>
<td class="nump">$ 1,146,137<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_cik0000183782_ForeignCurrencyTranslationRevenuePercentage', window );">Revenue percentage</a></td>
<td class="nump">3.30%<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_cik0000183782_ForeignCurrencyTranslationNetIncomePercentage', window );">Net income percentage</a></td>
<td class="nump">6.30%<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_OtherComprehensiveIncomeLossTax', window );">Comprehensive income</a></td>
<td class="nump">$ 449,954<span></span>
</td>
<td class="nump">626,534<span></span>
</td>
<td class="nump">$ 451,465<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_SubsidiarySaleOfStockAxis=us-gaap_IPOMember', window );">IPO [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_cik0000183782_SummaryOfSignificantAccountingPoliciesLineItems', window );"><strong>Summary of Significant Accounting Policies [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_OtherDeferredCostsNet', window );">Deferred IPO cost</a></td>
<td class="text"> <span></span>
</td>
<td class="nump">$ 701,396<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_srt_RangeAxis=srt_MinimumMember', window );">Minimum [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_cik0000183782_SummaryOfSignificantAccountingPoliciesLineItems', window );"><strong>Summary of Significant Accounting Policies [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_RestrictedInvestmentsPercentOfNetAssets', window );">Investments ranging</a></td>
<td class="nump">3.40%<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_cik0000183782_ForeignCurrencyTranslationRevenuePercentage', window );">Revenue percentage</a></td>
<td class="nump">7.10%<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_srt_RangeAxis=srt_MaximumMember', window );">Maximum [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_cik0000183782_SummaryOfSignificantAccountingPoliciesLineItems', window );"><strong>Summary of Significant Accounting Policies [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_RestrictedInvestmentsPercentOfNetAssets', window );">Investments ranging</a></td>
<td class="nump">7.00%<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_cik0000183782_ForeignCurrencyTranslationRevenuePercentage', window );">Revenue percentage</a></td>
<td class="nump">11.20%<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
</table>
<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_cik0000183782_CapitalizationForLease">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Capitalization for lease.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">cik0000183782_CapitalizationForLease</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>cik0000183782_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_cik0000183782_ForeignCurrencyTranslationNetIncomePercentage">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Percentage of net income.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">cik0000183782_ForeignCurrencyTranslationNetIncomePercentage</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>cik0000183782_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>dtr:percentItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_cik0000183782_ForeignCurrencyTranslationRevenuePercentage">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Percentage of revenue.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">cik0000183782_ForeignCurrencyTranslationRevenuePercentage</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>cik0000183782_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>dtr:percentItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_cik0000183782_SummaryOfSignificantAccountingPoliciesLineItems">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Summary of Significant Accounting Policies [Line Items].</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">cik0000183782_SummaryOfSignificantAccountingPoliciesLineItems</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>cik0000183782_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_cik0000183782_ValueAddedTaxPercentage">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The percentage of value added tax.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">cik0000183782_ValueAddedTaxPercentage</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>cik0000183782_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>dtr:percentItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_AllowanceForDoubtfulAccountsPremiumsAndOtherReceivables">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The valuation allowance as of the balance sheet date to reduce the gross amount of receivables to estimated net realizable value, which would be presented in parentheses on the face of the balance sheet.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Topic 310<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 4<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147481962/310-10-50-4<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_AllowanceForDoubtfulAccountsPremiumsAndOtherReceivables</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_EffectiveIncomeTaxRateReconciliationDeductionsMedicarePrescriptionDrugBenefit">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Percentage of difference between reported income tax expense (benefit) and expected income tax expense (benefit) computed by applying the domestic federal statutory income tax rates to pretax income (loss) from continuing operations attributable to deduction for Medicare prescription drug benefit subsidy.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Topic 740<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 12<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147482685/740-10-50-12<br><br>Reference 2: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Topic 740<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SAB Topic 6.I.Fact.4)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147479360/740-10-S99-1<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_EffectiveIncomeTaxRateReconciliationDeductionsMedicarePrescriptionDrugBenefit</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>dtr-types:percentItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_InterestIncomeOther">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Amount of interest income earned from interest bearing assets classified as other.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_InterestIncomeOther</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_OtherComprehensiveIncomeLossTax">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Amount of tax expense (benefit) allocated to other comprehensive income (loss).</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Name Accounting Standards Codification<br> -Section 45<br> -Paragraph 12<br> -SubTopic 10<br> -Topic 220<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147482790/220-10-45-12<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 220<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 4<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147482765/220-10-50-4<br><br>Reference 3: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 830<br> -SubTopic 30<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 1<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147481674/830-30-50-1<br><br>Reference 4: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 830<br> -SubTopic 30<br> -Name Accounting Standards Codification<br> -Section 45<br> -Paragraph 17<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147481694/830-30-45-17<br><br>Reference 5: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 830<br> -SubTopic 30<br> -Name Accounting Standards Codification<br> -Section 45<br> -Paragraph 20<br> -Subparagraph (c)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147481694/830-30-45-20<br><br>Reference 6: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 944<br> -SubTopic 220<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.7-04(19))<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147483586/944-220-S99-1<br><br>Reference 7: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 740<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 10<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147482685/740-10-50-10<br><br>Reference 8: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 740<br> -SubTopic 20<br> -Name Accounting Standards Codification<br> -Section 45<br> -Paragraph 11<br> -Subparagraph (b)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147482659/740-20-45-11<br><br>Reference 9: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 220<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 2<br> -Subparagraph (SX 210.5-03(21))<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147483621/220-10-S99-2<br><br>Reference 10: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 942<br> -SubTopic 220<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.9-04(23))<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147483589/942-220-S99-1<br><br>Reference 11: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 740<br> -SubTopic 20<br> -Name Accounting Standards Codification<br> -Section 45<br> -Paragraph 2<br> -Subparagraph (d)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147482659/740-20-45-2<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_OtherComprehensiveIncomeLossTax</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_OtherDeferredCostsNet">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Net amount of other deferred costs capitalized at the end of the reporting period. Does not include deferred finance costs or deferred acquisition costs of insurance companies.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Topic 210<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02(17))<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480566/210-10-S99-1<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_OtherDeferredCostsNet</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_ProceedsFromIncomeTaxRefunds">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The amount of cash received during the period as refunds for the overpayment of taxes.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Topic 230<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 45<br> -Paragraph 25<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147482740/230-10-45-25<br><br>Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Name Accounting Standards Codification<br> -Topic 230<br> -SubTopic 10<br> -Section 50<br> -Paragraph 2<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147482913/230-10-50-2<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_ProceedsFromIncomeTaxRefunds</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_ProductWarrantyExpense">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The expense charged against earnings for the period pertaining to standard and extended warranties on the entity's goods and services granted to customers.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Name Accounting Standards Codification<br> -Section 45<br> -Paragraph 28<br> -Subparagraph (a)<br> -SubTopic 10<br> -Topic 230<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147482740/230-10-45-28<br><br>Reference 2: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Topic 460<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 8<br> -Subparagraph (a)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147482425/460-10-50-8<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_ProductWarrantyExpense</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_ResearchAndDevelopmentExpense">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The aggregate costs incurred (1) in a planned search or critical investigation aimed at discovery of new knowledge with the hope that such knowledge will be useful in developing a new product or service, a new process or technique, or in bringing about a significant improvement to an existing product or process; or (2) to translate research findings or other knowledge into a plan or design for a new product or process or for a significant improvement to an existing product or process whether intended for sale or the entity's use, during the reporting period charged to research and development projects, including the costs of developing computer software up to the point in time of achieving technological feasibility, and costs allocated in accounting for a business combination to in-process projects deemed to have no alternative future use.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 730<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 1<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147482916/730-10-50-1<br><br>Reference 2: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Topic 912<br> -SubTopic 730<br> -Name Accounting Standards Codification<br> -Section 25<br> -Paragraph 1<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147482517/912-730-25-1<br><br>Reference 3: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Name Accounting Standards Codification<br> -Topic 985<br> -SubTopic 20<br> -Section 50<br> -Paragraph 1<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147481283/985-20-50-1<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_ResearchAndDevelopmentExpense</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_RestrictedInvestmentsPercentOfNetAssets">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The percent of net assets of the aggregate value of all restricted investments.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 946<br> -SubTopic 320<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.12-12(Column C)(Footnote 8)(c))<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480032/946-320-S99-1<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 946<br> -SubTopic 320<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 3<br> -Subparagraph (SX 210.12-12B(Column C)(Footnote 11)(c))<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480032/946-320-S99-3<br><br>Reference 3: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 946<br> -SubTopic 320<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 6<br> -Subparagraph (SX 210.12-14(Column F)(Footnote 5)(a))<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480032/946-320-S99-6<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_RestrictedInvestmentsPercentOfNetAssets</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>dtr-types:percentItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_ShortTermInvestments">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Amount of investments including trading securities, available-for-sale securities, held-to-maturity securities, and short-term investments classified as other and current.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Topic 210<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02(8))<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480566/210-10-S99-1<br><br>Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Topic 942<br> -SubTopic 210<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.9-03(5))<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147479853/942-210-S99-1<br><br>Reference 3: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Topic 942<br> -SubTopic 210<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.9-03(4))<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147479853/942-210-S99-1<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_ShortTermInvestments</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_SubsidiarySaleOfStockAxis=us-gaap_IPOMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_SubsidiarySaleOfStockAxis=us-gaap_IPOMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
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<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
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<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">srt_RangeAxis=srt_MinimumMember</td>
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<td><strong> Balance Type:</strong></td>
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<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
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<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">srt_RangeAxis=srt_MaximumMember</td>
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<DOCUMENT>
<TYPE>XML
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<DESCRIPTION>IDEA: XBRL DOCUMENT
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<head>
<title></title>
<link rel="stylesheet" type="text/css" href="include/report.css">
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<span style="display: none;">v3.24.1.u1</span><table class="report" border="0" cellspacing="2" id="idm140135287647328">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>Summary of Significant Accounting Policies (Details) - Schedule of Depreciation and Amortization of Property and Equipment<br></strong></div></th>
<th class="th" colspan="1">12 Months Ended</th>
</tr>
<tr><th class="th"><div>Sep. 30, 2023</div></th></tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_PropertyPlantAndEquipmentByTypeAxis=us-gaap_LandBuildingsAndImprovementsMember', window );">Property and buildings [Member] | Minimum [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_cik0000183782_ScheduleOfPropertyAndEquipmentUsefulLivesLineItems', window );"><strong>Schedule of Property and Equipment Useful Lives [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_PropertyPlantAndEquipmentUsefulLife', window );">Property, plant and equipment, Useful life</a></td>
<td class="text">20 years<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_PropertyPlantAndEquipmentByTypeAxis=us-gaap_LandBuildingsAndImprovementsMember', window );">Property and buildings [Member] | Maximum [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_cik0000183782_ScheduleOfPropertyAndEquipmentUsefulLivesLineItems', window );"><strong>Schedule of Property and Equipment Useful Lives [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_PropertyPlantAndEquipmentUsefulLife', window );">Property, plant and equipment, Useful life</a></td>
<td class="text">25 years<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_PropertyPlantAndEquipmentByTypeAxis=us-gaap_LeaseholdImprovementsMember', window );">Leasehold improvement [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_cik0000183782_ScheduleOfPropertyAndEquipmentUsefulLivesLineItems', window );"><strong>Schedule of Property and Equipment Useful Lives [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_cik0000183782_LeaseholdImprovement', window );">Leasehold improvement</a></td>
<td class="text">Lesser of useful life and lease term<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_PropertyPlantAndEquipmentByTypeAxis=us-gaap_MachineryAndEquipmentMember', window );">Machinery and equipment [Member] | Minimum [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_cik0000183782_ScheduleOfPropertyAndEquipmentUsefulLivesLineItems', window );"><strong>Schedule of Property and Equipment Useful Lives [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_PropertyPlantAndEquipmentUsefulLife', window );">Property, plant and equipment, Useful life</a></td>
<td class="text">5 years<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_PropertyPlantAndEquipmentByTypeAxis=us-gaap_MachineryAndEquipmentMember', window );">Machinery and equipment [Member] | Maximum [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_cik0000183782_ScheduleOfPropertyAndEquipmentUsefulLivesLineItems', window );"><strong>Schedule of Property and Equipment Useful Lives [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_PropertyPlantAndEquipmentUsefulLife', window );">Property, plant and equipment, Useful life</a></td>
<td class="text">10 years<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_PropertyPlantAndEquipmentByTypeAxis=us-gaap_AutomobilesMember', window );">Automobiles [Member] | Minimum [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_cik0000183782_ScheduleOfPropertyAndEquipmentUsefulLivesLineItems', window );"><strong>Schedule of Property and Equipment Useful Lives [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_PropertyPlantAndEquipmentUsefulLife', window );">Property, plant and equipment, Useful life</a></td>
<td class="text">3 years<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_PropertyPlantAndEquipmentByTypeAxis=us-gaap_AutomobilesMember', window );">Automobiles [Member] | Maximum [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_cik0000183782_ScheduleOfPropertyAndEquipmentUsefulLivesLineItems', window );"><strong>Schedule of Property and Equipment Useful Lives [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_PropertyPlantAndEquipmentUsefulLife', window );">Property, plant and equipment, Useful life</a></td>
<td class="text">5 years<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_PropertyPlantAndEquipmentByTypeAxis=us-gaap_OfficeEquipmentMember', window );">Office and electric equipment [Member] | Minimum [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_cik0000183782_ScheduleOfPropertyAndEquipmentUsefulLivesLineItems', window );"><strong>Schedule of Property and Equipment Useful Lives [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_PropertyPlantAndEquipmentUsefulLife', window );">Property, plant and equipment, Useful life</a></td>
<td class="text">3 years<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_PropertyPlantAndEquipmentByTypeAxis=us-gaap_OfficeEquipmentMember', window );">Office and electric equipment [Member] | Maximum [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_cik0000183782_ScheduleOfPropertyAndEquipmentUsefulLivesLineItems', window );"><strong>Schedule of Property and Equipment Useful Lives [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_PropertyPlantAndEquipmentUsefulLife', window );">Property, plant and equipment, Useful life</a></td>
<td class="text">5 years<span></span>
</td>
</tr>
</table>
<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_cik0000183782_LeaseholdImprovement">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Description of leasehold improvement.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">cik0000183782_LeaseholdImprovement</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>cik0000183782_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
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<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_cik0000183782_ScheduleOfPropertyAndEquipmentUsefulLivesLineItems">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">cik0000183782_ScheduleOfPropertyAndEquipmentUsefulLivesLineItems</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>cik0000183782_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
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<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_PropertyPlantAndEquipmentUsefulLife">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Useful life of long lived, physical assets used in the normal conduct of business and not intended for resale, in 'PnYnMnDTnHnMnS' format, for example, 'P1Y5M13D' represents the reported fact of one year, five months, and thirteen days. Examples include, but not limited to, land, buildings, machinery and equipment, office equipment, furniture and fixtures, and computer equipment.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_PropertyPlantAndEquipmentUsefulLife</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:durationItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_PropertyPlantAndEquipmentByTypeAxis=us-gaap_LandBuildingsAndImprovementsMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_PropertyPlantAndEquipmentByTypeAxis=us-gaap_LandBuildingsAndImprovementsMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
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<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_srt_RangeAxis=srt_MinimumMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">srt_RangeAxis=srt_MinimumMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
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<tr>
<td><strong> Period Type:</strong></td>
<td></td>
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<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_srt_RangeAxis=srt_MaximumMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">srt_RangeAxis=srt_MaximumMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_PropertyPlantAndEquipmentByTypeAxis=us-gaap_LeaseholdImprovementsMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_PropertyPlantAndEquipmentByTypeAxis=us-gaap_LeaseholdImprovementsMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_PropertyPlantAndEquipmentByTypeAxis=us-gaap_MachineryAndEquipmentMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_PropertyPlantAndEquipmentByTypeAxis=us-gaap_MachineryAndEquipmentMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_PropertyPlantAndEquipmentByTypeAxis=us-gaap_AutomobilesMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_PropertyPlantAndEquipmentByTypeAxis=us-gaap_AutomobilesMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
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<span style="display: none;">v3.24.1.u1</span><table class="report" border="0" cellspacing="2" id="idm140135285039712">
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<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>Summary of Significant Accounting Policies (Details) - Schedule of Land Use Rights<br></strong></div></th>
<th class="th" colspan="1">12 Months Ended</th>
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<tr><th class="th"><div>Sep. 30, 2023</div></th></tr>
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<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_cik0000183782_ScheduleOfLandUseRightsAbstract', window );"><strong>Schedule of Land use Rights are Amortized Useful Lives [Abstract]</strong></a></td>
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<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Land use rights.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
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<span style="display: none;">v3.24.1.u1</span><table class="report" border="0" cellspacing="2" id="idm140135288535072">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>Summary of Significant Accounting Policies (Details) - Schedule of Company&#8217;s Total Revenues by Geographic Market - USD ($)<br></strong></div></th>
<th class="th" colspan="3">12 Months Ended</th>
</tr>
<tr>
<th class="th"><div>Sep. 30, 2023</div></th>
<th class="th"><div>Sep. 30, 2022</div></th>
<th class="th"><div>Sep. 30, 2021</div></th>
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<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_cik0000183782_SummaryofSignificantAccountingPoliciesDetailsScheduleofCompanysTotalRevenuesbyGeographicMarketLineItems', window );"><strong>Schedule of Company&#8217;s Total Revenues by Geographic Market [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
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<td class="text">&#160;<span></span>
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<td class="text">&#160;<span></span>
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<td class="nump">$ 19,190,541<span></span>
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<td class="nump">$ 20,764,273<span></span>
</td>
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<td class="text">&#160;<span></span>
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<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_cik0000183782_SummaryofSignificantAccountingPoliciesDetailsScheduleofCompanysTotalRevenuesbyGeographicMarketLineItems', window );"><strong>Schedule of Company&#8217;s Total Revenues by Geographic Market [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
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<td class="nump">2,739,459<span></span>
</td>
<td class="nump">2,743,257<span></span>
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<td class="nump">2,545,663<span></span>
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</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
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<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_cik0000183782_SummaryofSignificantAccountingPoliciesDetailsScheduleofCompanysTotalRevenuesbyGeographicMarketLineItems', window );"><strong>Schedule of Company&#8217;s Total Revenues by Geographic Market [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
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<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_Revenues', window );">Total revenue</a></td>
<td class="nump">$ 17,081,998<span></span>
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<td class="nump">$ 16,447,284<span></span>
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<td class="nump">$ 18,218,610<span></span>
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<span style="display: none;">v3.24.1.u1</span><table class="report" border="0" cellspacing="2" id="idm140135287963888">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>Summary of Significant Accounting Policies (Details) - Schedule of Company&#8217;s Total Revenues by Product Categories - USD ($)<br></strong></div></th>
<th class="th" colspan="3">12 Months Ended</th>
</tr>
<tr>
<th class="th"><div>Sep. 30, 2023</div></th>
<th class="th"><div>Sep. 30, 2022</div></th>
<th class="th"><div>Sep. 30, 2021</div></th>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_DisaggregationOfRevenueLineItems', window );"><strong>Disaggregation of Revenue [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
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<tr class="ro">
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<td class="nump">$ 19,190,541<span></span>
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<td class="nump">$ 20,764,273<span></span>
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<tr class="rh">
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<td class="text">&#160;<span></span>
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<td class="text">&#160;<span></span>
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<td class="text">&#160;<span></span>
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<tr class="ro">
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<td class="text">&#160;<span></span>
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<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
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<td class="nump">16,348,133<span></span>
</td>
<td class="nump">15,622,273<span></span>
</td>
<td class="nump">18,205,458<span></span>
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<td class="text">&#160;<span></span>
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<td class="text">&#160;<span></span>
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<td class="text">&#160;<span></span>
</td>
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<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_DisaggregationOfRevenueLineItems', window );"><strong>Disaggregation of Revenue [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
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<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
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<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_Revenues', window );">Total revenue</a></td>
<td class="nump">$ 3,473,324<span></span>
</td>
<td class="nump">$ 3,568,268<span></span>
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<td class="nump">$ 2,558,815<span></span>
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<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Amount of revenue recognized from goods sold, services rendered, insurance premiums, or other activities that constitute an earning process. Includes, but is not limited to, investment and interest income before deduction of interest expense when recognized as a component of revenue, and sales and trading gain (loss).</p></div>
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<span style="display: none;">v3.24.1.u1</span><table class="report" border="0" cellspacing="2" id="idm140135287048768">
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<th class="tl" colspan="1" rowspan="1"><div style="width: 200px;"><strong>Summary of Significant Accounting Policies (Details) - Schedule of Currency Exchange Rates<br></strong></div></th>
<th class="th"><div>Sep. 30, 2023</div></th>
<th class="th"><div>Sep. 30, 2022</div></th>
<th class="th"><div>Sep. 30, 2021</div></th>
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<td class="nump">1<span></span>
</td>
<td class="nump">1<span></span>
</td>
<td class="nump">1<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_srt_CurrencyAxis=currency_CNY', window );">RMB [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
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<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_cik0000183782_SummaryofSignificantAccountingPoliciesDetailsScheduleofCurrencyExchangeRatesLineItems', window );"><strong>Schedule of Currency Exchange Rates [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_DerivativeForwardExchangeRate1', window );">Year-end spot rate</a></td>
<td class="nump">7.2952<span></span>
</td>
<td class="nump">7.1135<span></span>
</td>
<td class="nump">6.458<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_DerivativeAverageForwardExchangeRate1', window );">Average rate</a></td>
<td class="nump">7.0511<span></span>
</td>
<td class="nump">6.5532<span></span>
</td>
<td class="nump">6.5095<span></span>
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<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">cik0000183782_SummaryofSignificantAccountingPoliciesDetailsScheduleofCurrencyExchangeRatesLineItems</td>
</tr>
<tr>
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<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
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<td><strong> Balance Type:</strong></td>
<td>na</td>
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<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
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</div></td></tr>
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<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_DerivativeAverageForwardExchangeRate1">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Average contractual rate at which a foreign currency can be purchased or sold.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_DerivativeAverageForwardExchangeRate1</td>
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<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
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<td>xbrli:pureItemType</td>
</tr>
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<td><strong> Balance Type:</strong></td>
<td>na</td>
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<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
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</div></td></tr>
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<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_DerivativeForwardExchangeRate1">
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<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Contractual rate at which a foreign currency can be purchased or sold.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_DerivativeForwardExchangeRate1</td>
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<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_srt_CurrencyAxis=currency_USD">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">srt_CurrencyAxis=currency_USD</td>
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<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
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<td><strong> Data Type:</strong></td>
<td>na</td>
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<td><strong> Balance Type:</strong></td>
<td></td>
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<td><strong> Period Type:</strong></td>
<td></td>
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<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_srt_CurrencyAxis=currency_CNY">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">srt_CurrencyAxis=currency_CNY</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
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<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
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<td><strong> Period Type:</strong></td>
<td></td>
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<html>
<head>
<title></title>
<link rel="stylesheet" type="text/css" href="include/report.css">
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<span style="display: none;">v3.24.1.u1</span><table class="report" border="0" cellspacing="2" id="idm140135287175504">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>Accounts Receivable, Net (Details) - USD ($)<br> $ in Millions</strong></div></th>
<th class="th" colspan="1">12 Months Ended</th>
<th class="th" colspan="1"></th>
</tr>
<tr>
<th class="th"><div>Sep. 30, 2023</div></th>
<th class="th"><div>Sep. 30, 2024</div></th>
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<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_AccountsNotesAndLoansReceivableLineItems', window );"><strong>Accounts Receivable Net [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_cik0000183782_AccountsReceivablePercentage', window );">Accounts receivable, rate</a></td>
<td class="nump">76.70%<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_AccountsReceivableGrossCurrent', window );">Accounts receivable, balance</a></td>
<td class="nump">$ 2.5<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_srt_StatementScenarioAxis=srt_ScenarioForecastMember', window );">Forecast [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_AccountsNotesAndLoansReceivableLineItems', window );"><strong>Accounts Receivable Net [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_AccountsReceivableGrossCurrent', window );">Accounts receivable, balance</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 0.8<span></span>
</td>
</tr>
</table>
<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_cik0000183782_AccountsReceivablePercentage">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Accounts receivable percentage.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">cik0000183782_AccountsReceivablePercentage</td>
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<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>cik0000183782_</td>
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<td><strong> Data Type:</strong></td>
<td>dtr:percentItemType</td>
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<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
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<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
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<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_AccountsNotesAndLoansReceivableLineItems">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>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.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_AccountsNotesAndLoansReceivableLineItems</td>
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<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
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<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
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<td>na</td>
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<td><strong> Period Type:</strong></td>
<td>duration</td>
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<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_AccountsReceivableGrossCurrent">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Amount, before allowance for credit loss, of right to consideration from customer for product sold and service rendered in normal course of business, classified as current.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 210<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02(3)(a)(1))<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480566/210-10-S99-1<br><br>Reference 2: http://www.xbrl.org/2003/role/exampleRef<br> -Topic 210<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 45<br> -Paragraph 1<br> -Subparagraph (c)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147483467/210-10-45-1<br><br>Reference 3: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 310<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 45<br> -Paragraph 2<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147481990/310-10-45-2<br><br>Reference 4: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 310<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 45<br> -Paragraph 9<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147481990/310-10-45-9<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_AccountsReceivableGrossCurrent</td>
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<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
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<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
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<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_srt_StatementScenarioAxis=srt_ScenarioForecastMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">srt_StatementScenarioAxis=srt_ScenarioForecastMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
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<DOCUMENT>
<TYPE>XML
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<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
<html>
<head>
<title></title>
<link rel="stylesheet" type="text/css" href="include/report.css">
<script type="text/javascript" src="Show.js">/* Do Not Remove This Comment */</script><script type="text/javascript">
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<span style="display: none;">v3.24.1.u1</span><table class="report" border="0" cellspacing="2" id="idm140135286652064">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>Accounts Receivable, Net (Details) - Schedule of Accounts Receivable, Net - USD ($)<br></strong></div></th>
<th class="th" colspan="2">12 Months Ended</th>
</tr>
<tr>
<th class="th"><div>Sep. 30, 2023</div></th>
<th class="th"><div>Sep. 30, 2022</div></th>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_cik0000183782_ScheduleOfAccountsReceivableNetAbstract', window );"><strong>Schedule of Accounts Receivable, Net [Abstract]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_cik0000183782_AccountsReceivableThirdpartyCustomers', window );">Accounts receivable</a></td>
<td class="nump">$ 3,408,714<span></span>
</td>
<td class="nump">$ 3,945,362<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_AllowanceForDoubtfulAccountsReceivableCurrent', window );">Less: allowance for doubtful accounts</a></td>
<td class="num">(125,448)<span></span>
</td>
<td class="num">(114,486)<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_AccountsReceivableNet', window );">Accounts receivable, net</a></td>
<td class="nump">$ 3,283,266<span></span>
</td>
<td class="nump">$ 3,830,876<span></span>
</td>
</tr>
</table>
<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_cik0000183782_AccountsReceivableThirdpartyCustomers">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Accounts receivable - third-party customers.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">cik0000183782_AccountsReceivableThirdpartyCustomers</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>cik0000183782_</td>
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<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_cik0000183782_ScheduleOfAccountsReceivableNetAbstract">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">cik0000183782_ScheduleOfAccountsReceivableNetAbstract</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>cik0000183782_</td>
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<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
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<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
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<td><strong> Period Type:</strong></td>
<td>duration</td>
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</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_AccountsReceivableNet">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Amount, after allowance for credit loss, of right to consideration from customer for product sold and service rendered in normal course of business.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/exampleRef<br> -Topic 946<br> -SubTopic 310<br> -Name Accounting Standards Codification<br> -Section 45<br> -Paragraph 1<br> -Subparagraph (d)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480833/946-310-45-1<br><br>Reference 2: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Topic 944<br> -SubTopic 210<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.7-03(a)(5))<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147479440/944-210-S99-1<br><br>Reference 3: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 946<br> -SubTopic 210<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.6-04(5)(b))<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147479617/946-210-S99-1<br><br>Reference 4: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 954<br> -SubTopic 310<br> -Name Accounting Standards Codification<br> -Section 45<br> -Paragraph 1<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147481058/954-310-45-1<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_AccountsReceivableNet</td>
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<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
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<td><strong> Data Type:</strong></td>
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<td><strong> Balance Type:</strong></td>
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<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_AllowanceForDoubtfulAccountsReceivableCurrent">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Amount of allowance for credit loss on accounts receivable, classified as current.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 210<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02(4))<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480566/210-10-S99-1<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 326<br> -SubTopic 20<br> -Name Accounting Standards Codification<br> -Section 45<br> -Paragraph 1<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147479344/326-20-45-1<br><br>Reference 3: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 310<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 4<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147481962/310-10-50-4<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_AllowanceForDoubtfulAccountsReceivableCurrent</td>
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<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
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<td>xbrli:monetaryItemType</td>
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<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
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<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
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<html>
<head>
<title></title>
<link rel="stylesheet" type="text/css" href="include/report.css">
<script type="text/javascript" src="Show.js">/* Do Not Remove This Comment */</script><script type="text/javascript">
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<span style="display: none;">v3.24.1.u1</span><table class="report" border="0" cellspacing="2" id="idm140135287088864">
<tr>
<th class="tl" colspan="2" rowspan="2"><div style="width: 200px;"><strong>Accounts Receivable, Net (Details) - Schedule of Allowance for Doubtful Accounts - USD ($)<br></strong></div></th>
<th class="th" colspan="2">12 Months Ended</th>
</tr>
<tr>
<th class="th"><div>Sep. 30, 2023</div></th>
<th class="th"><div>Sep. 30, 2022</div></th>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_cik0000183782_ScheduleOfAllowanceForDoubtfulAccountsAbstract', window );"><strong>Schedule of Allowance for Doubtful Accounts [Abstract]</strong></a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_AllowanceForDoubtfulAccountsReceivable', window );">Beginning balance</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="nump">$ 114,486<span></span>
</td>
<td class="nump">$ 96,688<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_cik0000183782_Additionsreductions', window );">Additions</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="nump">119,021<span></span>
</td>
<td class="nump">28,943<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_AllowanceForDoubtfulAccountsReceivableWriteOffs', window );">Less: write-off</a></td>
<td class="th" style="border-bottom: 0px;"><sup>[1]</sup></td>
<td class="num">(104,735)<span></span>
</td>
<td class="text"> <span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_GoodwillForeignCurrencyTranslationGainLoss', window );">Foreign currency translation adjustments</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="num">(3,324)<span></span>
</td>
<td class="num">(11,145)<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_AllowanceForDoubtfulAccountsReceivable', window );">Ending balance</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="nump">$ 125,448<span></span>
</td>
<td class="nump">$ 114,486<span></span>
</td>
</tr>
<tr><td colspan="3"></td></tr>
<tr><td colspan="3"><table class="outerFootnotes" width="100%"><tr class="outerFootnote">
<td style="vertical-align: top; width: 12pt;" valign="top">[1]</td>
<td style="vertical-align: top;" valign="top"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The
Company wrote off the delinquent account balances against the allowance for doubtful accounts after management has determined that the
likelihood of collection is not probable.</span></td>
</tr></table></td></tr>
</table>
<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_cik0000183782_Additionsreductions">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The amount of additions.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">cik0000183782_Additionsreductions</td>
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<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
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<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
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<td><strong> Balance Type:</strong></td>
<td>credit</td>
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<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
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<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_cik0000183782_ScheduleOfAllowanceForDoubtfulAccountsAbstract">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">cik0000183782_ScheduleOfAllowanceForDoubtfulAccountsAbstract</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>cik0000183782_</td>
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<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
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</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_AllowanceForDoubtfulAccountsReceivable">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Amount of allowance for credit loss on accounts receivable.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Topic 944<br> -SubTopic 210<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.7-03(a)(5))<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147479440/944-210-S99-1<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 210<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02(4))<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480566/210-10-S99-1<br><br>Reference 3: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 326<br> -SubTopic 20<br> -Name Accounting Standards Codification<br> -Section 45<br> -Paragraph 1<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147479344/326-20-45-1<br><br>Reference 4: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 310<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 4<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147481962/310-10-50-4<br><br>Reference 5: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 326<br> -SubTopic 20<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 13<br> -Subparagraph (a)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147479319/326-20-50-13<br><br>Reference 6: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 326<br> -SubTopic 20<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 13<br> -Subparagraph (f)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147479319/326-20-50-13<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_AllowanceForDoubtfulAccountsReceivable</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_AllowanceForDoubtfulAccountsReceivableWriteOffs">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Amount of direct write-downs of accounts receivable charged against the allowance.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 326<br> -SubTopic 20<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 13<br> -Subparagraph (d)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147479319/326-20-50-13<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_AllowanceForDoubtfulAccountsReceivableWriteOffs</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
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<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_GoodwillForeignCurrencyTranslationGainLoss">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Amount of foreign currency translation gain (loss) which increases (decreases) an asset representing future economic benefits from other assets acquired in a business combination that are not individually identified and separately recognized.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 350<br> -SubTopic 20<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 1<br> -Subparagraph (f)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147482573/350-20-50-1<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_GoodwillForeignCurrencyTranslationGainLoss</td>
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<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
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<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
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<html>
<head>
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<link rel="stylesheet" type="text/css" href="include/report.css">
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<span style="display: none;">v3.24.1.u1</span><table class="report" border="0" cellspacing="2" id="idm140135284388992">
<tr>
<th class="tl" colspan="1" rowspan="1"><div style="width: 200px;"><strong>Inventories (Details) - USD ($)<br></strong></div></th>
<th class="th"><div>Sep. 30, 2023</div></th>
<th class="th"><div>Sep. 30, 2022</div></th>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_InventoryNetAbstract', window );"><strong>Inventories [Abstract]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_GeneralAndAdministrativeCostsInInventoryAmountRemaining', window );">Inventory amount</a></td>
<td class="nump">$ 901,963<span></span>
</td>
<td class="nump">$ 803,413<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_InventoryFinishedGoodsNetOfReserves', window );">Finished goods</a></td>
<td class="nump">29,885<span></span>
</td>
<td class="nump">42,775<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_InventoryWorkInProcessAndRawMaterials', window );">Work-in-progres</a></td>
<td class="nump">$ 28,861<span></span>
</td>
<td class="nump">$ 51,321<span></span>
</td>
</tr>
</table>
<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_GeneralAndAdministrativeCostsInInventoryAmountRemaining">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Actual or estimated amount of general and administrative costs remaining in inventory.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 210<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02(6)(b))<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480566/210-10-S99-1<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_GeneralAndAdministrativeCostsInInventoryAmountRemaining</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
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<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
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<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_InventoryFinishedGoodsNetOfReserves">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Carrying amount, net of valuation reserves and adjustments, as of the balance sheet date of merchandise or goods held by the company that are readily available for sale.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/exampleRef<br> -Topic 210<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02(6)(a)(1))<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480566/210-10-S99-1<br><br>Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Topic 330<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 2<br> -Subparagraph (SAB Topic 5.BB)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480581/330-10-S99-2<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_InventoryFinishedGoodsNetOfReserves</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
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<td><strong> Data Type:</strong></td>
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<tr>
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<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
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</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_InventoryNetAbstract">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_InventoryNetAbstract</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
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<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
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<td><strong> Balance Type:</strong></td>
<td>na</td>
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<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
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<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_InventoryWorkInProcessAndRawMaterials">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The aggregate carrying amount as of the balance sheet date of items held by the entity which are partially completed at the time of measurement and unprocessed items that will go through the production process and become part of the final product. Includes supplies used directly or indirectly in the manufacturing or production process. This element may be used when the reporting entity combines work in process and raw materials into an aggregate amount.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Topic 210<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02(6))<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480566/210-10-S99-1<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_InventoryWorkInProcessAndRawMaterials</td>
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<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
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<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
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<td><strong> Balance Type:</strong></td>
<td>debit</td>
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<td><strong> Period Type:</strong></td>
<td>instant</td>
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<span style="display: none;">v3.24.1.u1</span><table class="report" border="0" cellspacing="2" id="idm140135286769600">
<tr>
<th class="tl" colspan="1" rowspan="1"><div style="width: 200px;"><strong>Inventories (Details) - Schedule of Inventories - USD ($)<br></strong></div></th>
<th class="th"><div>Sep. 30, 2023</div></th>
<th class="th"><div>Sep. 30, 2022</div></th>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_cik0000183782_ScheduleOfInventoriesAbstract', window );"><strong>Schedule of Inventories [Abstract]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_InventoryRawMaterials', window );">Raw materials</a></td>
<td class="nump">$ 2,618,406<span></span>
</td>
<td class="nump">$ 3,274,744<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_InventoryWorkInProcess', window );">Work-in-progress</a></td>
<td class="nump">1,613,781<span></span>
</td>
<td class="nump">1,399,074<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_InventoryFinishedGoods', window );">Finished goods</a></td>
<td class="nump">820,949<span></span>
</td>
<td class="nump">2,050,597<span></span>
</td>
</tr>
<tr class="reu">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_InventoryNet', window );">Inventories</a></td>
<td class="nump">$ 5,053,136<span></span>
</td>
<td class="nump">$ 6,724,415<span></span>
</td>
</tr>
</table>
<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_cik0000183782_ScheduleOfInventoriesAbstract">
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<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">cik0000183782_ScheduleOfInventoriesAbstract</td>
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<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
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<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_InventoryFinishedGoods">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Amount before valuation and LIFO reserves of completed merchandise or goods expected to be sold within one year or operating cycle, if longer.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Topic 210<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02(6)(a)(1))<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480566/210-10-S99-1<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_InventoryFinishedGoods</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
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<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
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<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
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<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_InventoryNet">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Amount after valuation and LIFO reserves of inventory expected to be sold, or consumed within one year or operating cycle, if longer.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/exampleRef<br> -Topic 852<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 55<br> -Paragraph 10<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147481372/852-10-55-10<br><br>Reference 2: http://www.xbrl.org/2003/role/exampleRef<br> -Topic 210<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 45<br> -Paragraph 1<br> -Subparagraph (b)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147483467/210-10-45-1<br><br>Reference 3: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 210<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02(6))<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480566/210-10-S99-1<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_InventoryNet</td>
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<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
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<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
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<td><strong> Balance Type:</strong></td>
<td>debit</td>
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<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
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<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_InventoryRawMaterials">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Amount before valuation and LIFO reserves of raw materials expected to be sold, or consumed within one year or operating cycle, if longer.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Topic 210<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02(6)(a)(4))<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480566/210-10-S99-1<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_InventoryRawMaterials</td>
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<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
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<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
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<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
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<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Amount before valuation and LIFO reserves of merchandise or goods in the production process expected to be completed within one year or operating cycle, if longer.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Topic 210<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02(6)(a)(3))<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480566/210-10-S99-1<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_InventoryWorkInProcess</td>
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<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
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<td>xbrli:monetaryItemType</td>
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<td><strong> Balance Type:</strong></td>
<td>debit</td>
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<td><strong> Period Type:</strong></td>
<td>instant</td>
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<TEXT>
<html>
<head>
<title></title>
<link rel="stylesheet" type="text/css" href="include/report.css">
<script type="text/javascript" src="Show.js">/* Do Not Remove This Comment */</script><script type="text/javascript">
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<span style="display: none;">v3.24.1.u1</span><table class="report" border="0" cellspacing="2" id="idm140135286526720">
<tr>
<th class="tl" colspan="2" rowspan="2"><div style="width: 200px;"><strong>Prepaid Expenses and Other Current Assets (Details) - Schedule of Prepaid Expenses and Other Current Assets - USD ($)<br></strong></div></th>
<th class="th" colspan="2">12 Months Ended</th>
</tr>
<tr>
<th class="th"><div>Sep. 30, 2023</div></th>
<th class="th"><div>Sep. 30, 2022</div></th>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_cik0000183782_ScheduleOfPrepaidExpensesAndOtherCurrentAssetsAbstract', window );"><strong>Schedule of Prepaid Expenses and Other Current Assets [Abstract]</strong></a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_OtherReceivablesNetCurrent', window );">Other receivable</a></td>
<td class="th" style="border-bottom: 0px;"><sup>[1]</sup></td>
<td class="nump">$ 28,852<span></span>
</td>
<td class="nump">$ 131,449<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_PaymentsToSuppliersAndEmployees', window );">Advance to suppliers</a></td>
<td class="th" style="border-bottom: 0px;"><sup>[2]</sup></td>
<td class="nump">803,745<span></span>
</td>
<td class="nump">156,491<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_PaymentsForRepurchaseOfInitialPublicOffering', window );">Deferred initial public offering costs</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text"> <span></span>
</td>
<td class="nump">701,396<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_OtherPrepaidExpenseCurrent', window );">Others</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="nump">60,000<span></span>
</td>
<td class="text"> <span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_PrepaidExpenseAndOtherAssetsCurrent', window );">Prepaid expenses and other current assets</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="nump">$ 892,597<span></span>
</td>
<td class="nump">$ 989,336<span></span>
</td>
</tr>
<tr><td colspan="3"></td></tr>
<tr><td colspan="3"><table class="outerFootnotes" width="100%">
<tr class="outerFootnote">
<td style="vertical-align: top; width: 12pt;" valign="top">[1]</td>
<td style="vertical-align: top;" valign="top">Other receivables primarily include advances to employees for business development, rental security deposit for the Company&#8217;s office lease and VAT tax refunds receivables and balances to be collected from third-party entities that do not relate to the Company&#8217;s normal sales activities.</td>
</tr>
<tr class="outerFootnote">
<td style="vertical-align: top; width: 12pt;" valign="top">[2]</td>
<td style="vertical-align: top;" valign="top">Advance to suppliers consists of advances to suppliers for purchasing of raw materials that have not been received.</td>
</tr>
</table></td></tr>
</table>
<div style="display: none;">
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<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
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<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_OtherPrepaidExpenseCurrent">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Amount of asset related to consideration paid in advance for other costs that provide economic benefits within a future period of one year or the normal operating cycle, if longer.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Topic 210<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02(7))<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480566/210-10-S99-1<br><br>Reference 2: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Topic 340<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 45<br> -Paragraph 1<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147483032/340-10-45-1<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_OtherPrepaidExpenseCurrent</td>
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<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Amount, after allowance, of receivables classified as other, due within one year or the operating cycle, if longer.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
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<td><strong> Name:</strong></td>
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<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The cash outflow associated with the repurchase of amount received from entity's first offering of stock to the public.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Name Accounting Standards Codification<br> -Topic 230<br> -SubTopic 10<br> -Section 45<br> -Paragraph 15<br> -Subparagraph (a)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147482740/230-10-45-15<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
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<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
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<td><strong> Balance Type:</strong></td>
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<td>duration</td>
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<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Cash payments to suppliers for goods and services provided and to employees for services provided.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Topic 230<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 45<br> -Paragraph 17<br> -Subparagraph (b)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147482740/230-10-45-17<br><br>Reference 2: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Topic 230<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 45<br> -Paragraph 17<br> -Subparagraph (a)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147482740/230-10-45-17<br><br>Reference 3: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 230<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 45<br> -Paragraph 25<br> -Subparagraph (d)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147482740/230-10-45-25<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
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<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Amount of asset related to consideration paid in advance for costs that provide economic benefits in future periods, and amount of other assets that are expected to be realized or consumed within one year or the normal operating cycle, if longer.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Topic 210<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02(9))<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480566/210-10-S99-1<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
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<th class="th"><div>Sep. 30, 2023</div></th>
<th class="th"><div>Sep. 30, 2022</div></th>
<th class="th"><div>Sep. 30, 2021</div></th>
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<td class="nump">$ 220,951<span></span>
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<td class="nump">$ 341,245<span></span>
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<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The amount of expense recognized in the current period that reflects the allocation of the cost of tangible assets over the assets' useful lives. Includes production and non-production related depreciation.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Name Accounting Standards Codification<br> -Section 45<br> -Paragraph 28<br> -Subparagraph (b)<br> -SubTopic 10<br> -Topic 230<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147482740/230-10-45-28<br><br>Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Name Accounting Standards Codification<br> -Topic 360<br> -SubTopic 10<br> -Section 50<br> -Paragraph 1<br> -Subparagraph (a)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147482099/360-10-50-1<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
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<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
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<th class="th"><div>Sep. 30, 2023</div></th>
<th class="th"><div>Sep. 30, 2022</div></th>
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<td class="num">(3,758,341)<span></span>
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<td class="num">(3,658,722)<span></span>
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<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_PropertyPlantAndEquipmentNet', window );">Property, plant and equipment, net</a></td>
<td class="nump">1,480,796<span></span>
</td>
<td class="nump">1,627,962<span></span>
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<td class="text">&#160;<span></span>
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<td class="text">&#160;<span></span>
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<td class="text">&#160;<span></span>
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<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_PropertyPlantAndEquipmentGross', window );">Property, plant and equipment, gross</a></td>
<td class="nump">2,396,519<span></span>
</td>
<td class="nump">2,457,701<span></span>
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<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_PropertyPlantAndEquipmentByTypeAxis=us-gaap_MachineryAndEquipmentMember', window );">Machinery and equipment [Member]</a></td>
<td class="text">&#160;<span></span>
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<td class="text">&#160;<span></span>
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<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_cik0000183782_ScheduleOfPropertyPlantAndEquipmentNetLineItems', window );"><strong>Schedule of Property, Plant and Equipment, Net [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
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<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_PropertyPlantAndEquipmentGross', window );">Property, plant and equipment, gross</a></td>
<td class="nump">1,778,828<span></span>
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<td class="nump">1,801,904<span></span>
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<td class="text">&#160;<span></span>
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<td class="text">&#160;<span></span>
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<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
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<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_PropertyPlantAndEquipmentGross', window );">Property, plant and equipment, gross</a></td>
<td class="nump">213,647<span></span>
</td>
<td class="nump">162,842<span></span>
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<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_PropertyPlantAndEquipmentByTypeAxis=cik0000183782_OfficeAndElectricEquipmentMember', window );">Office and electric equipment [Member]</a></td>
<td class="text">&#160;<span></span>
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<td class="text">&#160;<span></span>
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<td class="text">&#160;<span></span>
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<td class="nump">569,261<span></span>
</td>
<td class="nump">576,185<span></span>
</td>
</tr>
<tr class="rh">
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<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_cik0000183782_ScheduleOfPropertyPlantAndEquipmentNetLineItems', window );"><strong>Schedule of Property, Plant and Equipment, Net [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_PropertyPlantAndEquipmentGross', window );">Property, plant and equipment, gross</a></td>
<td class="nump">$ 280,882<span></span>
</td>
<td class="nump">$ 288,052<span></span>
</td>
</tr>
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<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">cik0000183782_ScheduleOfPropertyPlantAndEquipmentNetLineItems</td>
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<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_AccumulatedDepreciationDepletionAndAmortizationPropertyPlantAndEquipment">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Amount of accumulated depreciation, depletion and amortization for physical assets used in the normal conduct of business to produce goods and services.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 944<br> -SubTopic 210<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.7-03(a)(8)(b))<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147479440/944-210-S99-1<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 210<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02(14))<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480566/210-10-S99-1<br><br>Reference 3: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Name Accounting Standards Codification<br> -Topic 360<br> -SubTopic 10<br> -Section 50<br> -Paragraph 1<br> -Subparagraph (c)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147482099/360-10-50-1<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_AccumulatedDepreciationDepletionAndAmortizationPropertyPlantAndEquipment</td>
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<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Amount before accumulated depreciation, depletion and amortization of physical assets used in the normal conduct of business and not intended for resale. Examples include, but are not limited to, land, buildings, machinery and equipment, office equipment, and furniture and fixtures.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 944<br> -SubTopic 210<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.7-03(a)(8))<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147479440/944-210-S99-1<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 210<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02(13))<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480566/210-10-S99-1<br><br>Reference 3: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Topic 360<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 1<br> -Subparagraph (b)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147482099/360-10-50-1<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
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<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Amount after accumulated depreciation, depletion and amortization of physical assets used in the normal conduct of business to produce goods and services and not intended for resale. Examples include, but are not limited to, land, buildings, machinery and equipment, office equipment, and furniture and fixtures.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 1<br> -SubTopic 10<br> -Topic 360<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147482099/360-10-50-1<br><br>Reference 2: http://www.xbrl.org/2003/role/exampleRef<br> -Topic 852<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 55<br> -Paragraph 10<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147481372/852-10-55-10<br><br>Reference 3: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 944<br> -SubTopic 210<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.7-03(a)(8))<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147479440/944-210-S99-1<br><br>Reference 4: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 942<br> -SubTopic 360<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 1<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480842/942-360-50-1<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
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<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
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<td><strong> Name:</strong></td>
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<td></td>
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<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>Land Use Right, Net (Details) - USD ($)<br></strong></div></th>
<th class="th" colspan="3">12 Months Ended</th>
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<th class="th"><div>Sep. 30, 2023</div></th>
<th class="th"><div>Sep. 30, 2022</div></th>
<th class="th"><div>Sep. 30, 2021</div></th>
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<td class="nump">$ 5,328<span></span>
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<td class="nump">$ 5,363<span></span>
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<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Land Use Right, Net [Line Items].</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
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<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The aggregate amount of recurring noncash expense charged against earnings in the period to allocate the cost of assets over their estimated remaining economic lives.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Name Accounting Standards Codification<br> -Section 45<br> -Paragraph 28<br> -Subparagraph (b)<br> -SubTopic 10<br> -Topic 230<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147482740/230-10-45-28<br><br>Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Name Accounting Standards Codification<br> -Topic 350<br> -SubTopic 30<br> -Section 50<br> -Paragraph 2<br> -Subparagraph (a)(2)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147482665/350-30-50-2<br></p></div>
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<span style="display: none;">v3.24.1.u1</span><table class="report" border="0" cellspacing="2" id="idm140135282562832">
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<th class="tl" colspan="1" rowspan="1"><div style="width: 200px;"><strong>Land Use Right, Net (Details) - Schedule of Land Use Right, Net - USD ($)<br></strong></div></th>
<th class="th"><div>Sep. 30, 2023</div></th>
<th class="th"><div>Sep. 30, 2022</div></th>
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</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_Land', window );">Land use rights</a></td>
<td class="nump">$ 220,178<span></span>
</td>
<td class="nump">$ 225,798<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_AccumulatedAmortizationOfOtherDeferredCosts', window );">Less: accumulated amortization</a></td>
<td class="num">(65,814)<span></span>
</td>
<td class="num">(62,585)<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_LandImprovements', window );">Land use right, net</a></td>
<td class="nump">$ 154,364<span></span>
</td>
<td class="nump">$ 163,213<span></span>
</td>
</tr>
</table>
<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_cik0000183782_ScheduleOfLandUseRightNetAbstract">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
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<td><strong> Balance Type:</strong></td>
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<td><strong> Period Type:</strong></td>
<td>duration</td>
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<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_AccumulatedAmortizationOfOtherDeferredCosts">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Accumulated amortization of other deferred costs capitalized at the end of the reporting period. Does not include deferred finance costs, deferred acquisition costs of insurance companies, or deferred leasing costs for real estate operations.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Topic 210<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02(17))<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480566/210-10-S99-1<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_AccumulatedAmortizationOfOtherDeferredCosts</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
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<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
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<td><strong> Balance Type:</strong></td>
<td>credit</td>
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<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
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<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_Land">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Amount before accumulated depletion of real estate held for productive use, excluding land held for sale.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Topic 210<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02(13))<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480566/210-10-S99-1<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_Land</td>
</tr>
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<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
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<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_LandImprovements">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Amount before accumulated depreciation and depletion of additions or improvements to real estate held for productive use. Examples include, but are not limited to, walkways, driveways, fences, and parking lots.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_LandImprovements</td>
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<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
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<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
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<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
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<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
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<span style="display: none;">v3.24.1.u1</span><table class="report" border="0" cellspacing="2" id="idm140135286633040">
<tr>
<th class="tl" colspan="1" rowspan="1"><div style="width: 200px;"><strong>Land Use Right, Net (Details) - Schedule of Estimated Future Amortization Expense for Land Use Rights<br></strong></div></th>
<th class="th">
<div>Sep. 30, 2023 </div>
<div>USD ($)</div>
</th>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_cik0000183782_ScheduleOfEstimatedFutureAmortizationExpenseForLandUseRightsAbstract', window );"><strong>Schedule of Estimated Future Amortization Expense for Land Use Rights [Abstract]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_FiniteLivedIntangibleAssetsAmortizationExpenseNextTwelveMonths', window );">2024</a></td>
<td class="nump">$ 4,786<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_FiniteLivedIntangibleAssetsAmortizationExpenseYearTwo', window );">2025</a></td>
<td class="nump">4,786<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_FiniteLivedIntangibleAssetsAmortizationExpenseYearThree', window );">2026</a></td>
<td class="nump">4,786<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_FiniteLivedIntangibleAssetsAmortizationExpenseYearFour', window );">2027</a></td>
<td class="nump">4,786<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_FiniteLivedIntangibleAssetsAmortizationExpenseYearFive', window );">2028</a></td>
<td class="nump">4,786<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_FiniteLivedIntangibleAssetsAmortizationExpenseAfterYearFive', window );">Thereafter</a></td>
<td class="nump">130,434<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_FiniteLivedIntangibleAssetsNet', window );">Total</a></td>
<td class="nump">$ 154,364<span></span>
</td>
</tr>
</table>
<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_cik0000183782_ScheduleOfEstimatedFutureAmortizationExpenseForLandUseRightsAbstract">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">cik0000183782_ScheduleOfEstimatedFutureAmortizationExpenseForLandUseRightsAbstract</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
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<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
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<td><strong> Balance Type:</strong></td>
<td>na</td>
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<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_FiniteLivedIntangibleAssetsAmortizationExpenseAfterYearFive">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Amount of amortization for asset, excluding financial asset and goodwill, lacking physical substance with finite life expected to be recognized after fifth fiscal year following current fiscal year. Excludes interim and annual periods when interim periods are reported from current statement of financial position date (rolling approach).</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_FiniteLivedIntangibleAssetsAmortizationExpenseAfterYearFive</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
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<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_FiniteLivedIntangibleAssetsAmortizationExpenseNextTwelveMonths">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Amount of amortization for assets, excluding financial assets and goodwill, lacking physical substance with finite life expected to be recognized in next fiscal year following current fiscal year. Excludes interim and annual periods when interim periods are reported from current statement of financial position date (rolling approach).</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Topic 350<br> -SubTopic 30<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 2<br> -Subparagraph (a)(3)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147482665/350-30-50-2<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_FiniteLivedIntangibleAssetsAmortizationExpenseNextTwelveMonths</td>
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<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
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<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
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<td><strong> Balance Type:</strong></td>
<td>debit</td>
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<td><strong> Period Type:</strong></td>
<td>instant</td>
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</div></td></tr>
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<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Amount of amortization for assets, excluding financial assets and goodwill, lacking physical substance with finite life expected to be recognized in fifth fiscal year following current fiscal year. Excludes interim and annual periods when interim periods are reported from current statement of financial position date (rolling approach).</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Topic 350<br> -SubTopic 30<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 2<br> -Subparagraph (a)(3)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147482665/350-30-50-2<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_FiniteLivedIntangibleAssetsAmortizationExpenseYearFive</td>
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<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
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<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
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<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
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<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_FiniteLivedIntangibleAssetsAmortizationExpenseYearFour">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Amount of amortization for assets, excluding financial assets and goodwill, lacking physical substance with finite life expected to be recognized in fourth fiscal year following current fiscal year. Excludes interim and annual periods when interim periods are reported from current statement of financial position date (rolling approach).</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Topic 350<br> -SubTopic 30<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 2<br> -Subparagraph (a)(3)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147482665/350-30-50-2<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_FiniteLivedIntangibleAssetsAmortizationExpenseYearFour</td>
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<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
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<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
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<td><strong> Balance Type:</strong></td>
<td>debit</td>
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<td><strong> Period Type:</strong></td>
<td>instant</td>
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<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_FiniteLivedIntangibleAssetsAmortizationExpenseYearThree">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Amount of amortization for assets, excluding financial assets and goodwill, lacking physical substance with finite life expected to be recognized in third fiscal year following current fiscal year. Excludes interim and annual periods when interim periods are reported from current statement of financial position date (rolling approach).</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Topic 350<br> -SubTopic 30<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 2<br> -Subparagraph (a)(3)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147482665/350-30-50-2<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_FiniteLivedIntangibleAssetsAmortizationExpenseYearThree</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
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<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_FiniteLivedIntangibleAssetsAmortizationExpenseYearTwo">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Amount of amortization for assets, excluding financial assets and goodwill, lacking physical substance with finite life expected to be recognized in second fiscal year following current fiscal year. Excludes interim and annual periods when interim periods are reported from current statement of financial position date (rolling approach).</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Topic 350<br> -SubTopic 30<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 2<br> -Subparagraph (a)(3)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147482665/350-30-50-2<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_FiniteLivedIntangibleAssetsAmortizationExpenseYearTwo</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_FiniteLivedIntangibleAssetsNet">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Amount after amortization of assets, excluding financial assets and goodwill, lacking physical substance with a finite life.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 926<br> -SubTopic 20<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 5<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147483154/926-20-50-5<br><br>Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Topic 350<br> -SubTopic 30<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 2<br> -Subparagraph (a)(1)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147482665/350-30-50-2<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_FiniteLivedIntangibleAssetsNet</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
</div>
</body>
</html>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>109
<FILENAME>R58.htm
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
<html>
<head>
<title></title>
<link rel="stylesheet" type="text/css" href="include/report.css">
<script type="text/javascript" src="Show.js">/* Do Not Remove This Comment */</script><script type="text/javascript">
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<body>
<span style="display: none;">v3.24.1.u1</span><table class="report" border="0" cellspacing="2" id="idm140135282394864">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>Short-Term Bank Loan (Details)<br> &#165; in Millions</strong></div></th>
<th class="th" colspan="1"></th>
<th class="th" colspan="3">12 Months Ended</th>
<th class="th" colspan="1"></th>
</tr>
<tr>
<th class="th">
<div>Sep. 28, 2023 </div>
<div>USD ($)</div>
</th>
<th class="th">
<div>Sep. 30, 2023 </div>
<div>USD ($)</div>
</th>
<th class="th">
<div>Sep. 30, 2022 </div>
<div>USD ($)</div>
</th>
<th class="th">
<div>Sep. 30, 2021 </div>
<div>USD ($)</div>
</th>
<th class="th">
<div>Sep. 28, 2023 </div>
<div>CNY (&#165;)</div>
</th>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_cik0000183782_ShortTermBankLoanLineItems', window );"><strong>Short Term Bank Loan [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_DebtInstrumentFeeAmount', window );">Loan agreement</a></td>
<td class="nump">$ 4,113,000<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">&#165; 30.0<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_cik0000183782_WorkingCapitalPeriod', window );">Working capital period</a></td>
<td class="text">1 year<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_InterestCostsIncurred', window );">Incurred interest expenses</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 5,319<span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="nump">$ 68,777<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_RelatedPartyTransactionsByRelatedPartyAxis=cik0000183782_ChangzhouZhongjinMember', window );">Changzhou Zhongjin [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_cik0000183782_ShortTermBankLoanLineItems', window );"><strong>Short Term Bank Loan [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_DerivativeFixedInterestRate', window );">Fixed interest rate</a></td>
<td class="nump">2.90%<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">2.90%<span></span>
</td>
</tr>
</table>
<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_cik0000183782_ShortTermBankLoanLineItems">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Short Term Bank Loan [Line Items].</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">cik0000183782_ShortTermBankLoanLineItems</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>cik0000183782_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_cik0000183782_WorkingCapitalPeriod">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">cik0000183782_WorkingCapitalPeriod</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>cik0000183782_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:durationItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_DebtInstrumentFeeAmount">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Amount of the fee that accompanies borrowing money under the debt instrument.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Name Accounting Standards Codification<br> -Topic 210<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02.22(b))<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480566/210-10-S99-1<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_DebtInstrumentFeeAmount</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_DerivativeFixedInterestRate">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Fixed interest rate related to the interest rate derivative.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_DerivativeFixedInterestRate</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>dtr-types:percentItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_InterestCostsIncurred">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Total interest costs incurred during the period and either capitalized or charged against earnings.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 835<br> -SubTopic 20<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 1<br> -Subparagraph (b)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147483013/835-20-50-1<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_InterestCostsIncurred</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_RelatedPartyTransactionsByRelatedPartyAxis=cik0000183782_ChangzhouZhongjinMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_RelatedPartyTransactionsByRelatedPartyAxis=cik0000183782_ChangzhouZhongjinMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
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</div>
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</html>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>110
<FILENAME>R59.htm
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
<html>
<head>
<title></title>
<link rel="stylesheet" type="text/css" href="include/report.css">
<script type="text/javascript" src="Show.js">/* Do Not Remove This Comment */</script><script type="text/javascript">
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<span style="display: none;">v3.24.1.u1</span><table class="report" border="0" cellspacing="2" id="idm140135289352832">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>Related Party Transactions (Details)<br> &#165; in Millions</strong></div></th>
<th class="th" colspan="2">12 Months Ended</th>
<th class="th" colspan="1"></th>
</tr>
<tr>
<th class="th">
<div>Sep. 30, 2023 </div>
<div>USD ($)</div>
</th>
<th class="th">
<div>Sep. 30, 2023 </div>
<div>CNY (&#165;)</div>
</th>
<th class="th">
<div>Oct. 31, 2023 </div>
<div>USD ($)</div>
</th>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_RelatedPartyTransactionsByRelatedPartyAxis=us-gaap_RelatedPartyMember', window );">Related Parties [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_RelatedPartyTransactionLineItems', window );"><strong>Related Party Transactions [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_cik0000183782_PercentageOfAccountsReceivable', window );">Percentage of accounts receivable</a></td>
<td class="nump">67.50%<span></span>
</td>
<td class="nump">67.50%<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_AccountsReceivableNet', window );">Accounts receivable</a></td>
<td class="nump">$ 600,000<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_RelatedPartyTransactionsByRelatedPartyAxis=cik0000183782_ZhongjinKangluMember', window );">Zhongjin Kanglu [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_RelatedPartyTransactionLineItems', window );"><strong>Related Party Transactions [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_AccountsReceivableNet', window );">Accounts receivable</a></td>
<td class="nump">4,189,813<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_cik0000183782_TemporaryWorkingCapital', window );">Temporary working capital</a></td>
<td class="nump">$ 4,113,000<span></span>
</td>
<td class="nump">&#165; 30.0<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_RelatedPartyTransactionsByRelatedPartyAxis=cik0000183782_ZhongjinKangluMember', window );">Zhongjin Kanglu [Member] | Subsequent Event [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_RelatedPartyTransactionLineItems', window );"><strong>Related Party Transactions [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_AccountsReceivableNet', window );">Accounts receivable</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 4,113,000<span></span>
</td>
</tr>
</table>
<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_cik0000183782_PercentageOfAccountsReceivable">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Represent the percentage of accounts receivable.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">cik0000183782_PercentageOfAccountsReceivable</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>cik0000183782_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>dtr:percentItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_cik0000183782_TemporaryWorkingCapital">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Represent the amount of temporary working capital.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">cik0000183782_TemporaryWorkingCapital</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>cik0000183782_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_AccountsReceivableNet">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Amount, after allowance for credit loss, of right to consideration from customer for product sold and service rendered in normal course of business.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/exampleRef<br> -Topic 946<br> -SubTopic 310<br> -Name Accounting Standards Codification<br> -Section 45<br> -Paragraph 1<br> -Subparagraph (d)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480833/946-310-45-1<br><br>Reference 2: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Topic 944<br> -SubTopic 210<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.7-03(a)(5))<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147479440/944-210-S99-1<br><br>Reference 3: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 946<br> -SubTopic 210<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.6-04(5)(b))<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147479617/946-210-S99-1<br><br>Reference 4: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 954<br> -SubTopic 310<br> -Name Accounting Standards Codification<br> -Section 45<br> -Paragraph 1<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147481058/954-310-45-1<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_AccountsReceivableNet</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
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<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_RelatedPartyTransactionLineItems">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>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.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 946<br> -SubTopic 220<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.6-07(2)(c)(2)(i))<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147483575/946-220-S99-1<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 946<br> -SubTopic 220<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.6-07(2)(c)(2)(ii))<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147483575/946-220-S99-1<br><br>Reference 3: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 946<br> -SubTopic 220<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.6-07(2)(g)(3))<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147483575/946-220-S99-1<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_RelatedPartyTransactionLineItems</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
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</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_RelatedPartyTransactionsByRelatedPartyAxis=us-gaap_RelatedPartyMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_RelatedPartyTransactionsByRelatedPartyAxis=us-gaap_RelatedPartyMember</td>
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<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
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<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
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<tr>
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<td></td>
</tr>
</table></div>
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<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_RelatedPartyTransactionsByRelatedPartyAxis=cik0000183782_ZhongjinKangluMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_RelatedPartyTransactionsByRelatedPartyAxis=cik0000183782_ZhongjinKangluMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
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<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
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<td><strong> Balance Type:</strong></td>
<td></td>
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<td><strong> Period Type:</strong></td>
<td></td>
</tr>
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<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_SubsequentEventTypeAxis=us-gaap_SubsequentEventMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
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<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_SubsequentEventTypeAxis=us-gaap_SubsequentEventMember</td>
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<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
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<td>na</td>
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<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
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<tr>
<td><strong> Period Type:</strong></td>
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<span style="display: none;">v3.24.1.u1</span><table class="report" border="0" cellspacing="2" id="idm140135286754384">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>Related Party Transactions (Details) - Schedule of Accounts Receivable - Related Parties - Related Parties [Member] - USD ($)<br></strong></div></th>
<th class="th" colspan="1">12 Months Ended</th>
<th class="th" colspan="1"></th>
</tr>
<tr>
<th class="th"><div>Sep. 30, 2023</div></th>
<th class="th"><div>Sep. 30, 2022</div></th>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_cik0000183782_ScheduleOfAccountsReceivableRelatedPartiesLineItems', window );"><strong>Schedule of Accounts Receivable - Related Parties [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_cik0000183782_AccountsReceivableRelatedPartiesGross', window );">Subtotal</a></td>
<td class="nump">$ 947,949<span></span>
</td>
<td class="nump">$ 253,473<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_AllowanceForDoubtfulAccountsReceivableCurrent', window );">Less: allowance for doubtful accounts</a></td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_AccountsAndOtherReceivablesNetCurrent', window );">Total accounts receivable, net - related parties</a></td>
<td class="nump">$ 947,949<span></span>
</td>
<td class="nump">253,473<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_RelatedPartyTransactionAxis=cik0000183782_ShanghaiSitumaIntelligentTechnologyCoLtdMember', window );">Shanghai Situma Intelligent Technology Co., Ltd. [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_cik0000183782_ScheduleOfAccountsReceivableRelatedPartiesLineItems', window );"><strong>Schedule of Accounts Receivable - Related Parties [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_RelatedPartyTransactionDescriptionOfTransaction', window );">Related party relationship</a></td>
<td class="text">Minority shareholder of the Company<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_cik0000183782_AccountsReceivableRelatedPartiesGross', window );">Subtotal</a></td>
<td class="nump">$ 393,068<span></span>
</td>
<td class="text"> <span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_RelatedPartyTransactionAxis=cik0000183782_JiangsuZhongjinKangluInformationTechnologyCoLtdMember', window );">Jiangsu Zhongjin Kanglu Information Technology Co., Ltd. [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_cik0000183782_ScheduleOfAccountsReceivableRelatedPartiesLineItems', window );"><strong>Schedule of Accounts Receivable - Related Parties [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_RelatedPartyTransactionDescriptionOfTransaction', window );">Related party relationship</a></td>
<td class="text">An entity controlled by the CEO<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_cik0000183782_AccountsReceivableRelatedPartiesGross', window );">Subtotal</a></td>
<td class="nump">$ 364,750<span></span>
</td>
<td class="nump">162,024<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_RelatedPartyTransactionAxis=cik0000183782_JinmedInternationalCoLtdMember', window );">Jinmed International Co., Ltd. [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_cik0000183782_ScheduleOfAccountsReceivableRelatedPartiesLineItems', window );"><strong>Schedule of Accounts Receivable - Related Parties [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_RelatedPartyTransactionDescriptionOfTransaction', window );">Related party relationship</a></td>
<td class="text">An entity controlled by the CEO<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_cik0000183782_AccountsReceivableRelatedPartiesGross', window );">Subtotal</a></td>
<td class="nump">$ 141,131<span></span>
</td>
<td class="text"> <span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_RelatedPartyTransactionAxis=cik0000183782_ZhongjinHongkangMedicalTechnologyShanghaiCoLtdMember', window );">Zhongjin Hongkang Medical Technology (Shanghai) Co., Ltd. [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_cik0000183782_ScheduleOfAccountsReceivableRelatedPartiesLineItems', window );"><strong>Schedule of Accounts Receivable - Related Parties [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_RelatedPartyTransactionDescriptionOfTransaction', window );">Related party relationship</a></td>
<td class="text">An entity controlled by the CEO<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_cik0000183782_AccountsReceivableRelatedPartiesGross', window );">Subtotal</a></td>
<td class="nump">$ 49,000<span></span>
</td>
<td class="nump">55,187<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_RelatedPartyTransactionAxis=cik0000183782_ZhongjinJingauRehabilitationEquipmentBeijingCoLtdMember', window );">Zhongjin Jingau Rehabilitation Equipment (Beijing) Co. Ltd. [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_cik0000183782_ScheduleOfAccountsReceivableRelatedPartiesLineItems', window );"><strong>Schedule of Accounts Receivable - Related Parties [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_RelatedPartyTransactionDescriptionOfTransaction', window );">Related party relationship</a></td>
<td class="text">An entity controlled by the CEO<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_cik0000183782_AccountsReceivableRelatedPartiesGross', window );">Subtotal</a></td>
<td class="text"> <span></span>
</td>
<td class="nump">1,468<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_RelatedPartyTransactionAxis=cik0000183782_ZhongjiankangluIndustrialDevelopmentShanghaiCoLtdMember', window );">Zhongjiankanglu Industrial Development (Shanghai) Co., Ltd. [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_cik0000183782_ScheduleOfAccountsReceivableRelatedPartiesLineItems', window );"><strong>Schedule of Accounts Receivable - Related Parties [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_RelatedPartyTransactionDescriptionOfTransaction', window );">Related party relationship</a></td>
<td class="text">An entity controlled by the CEO<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_cik0000183782_AccountsReceivableRelatedPartiesGross', window );">Subtotal</a></td>
<td class="text"> <span></span>
</td>
<td class="nump">$ 34,794<span></span>
</td>
</tr>
</table>
<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_cik0000183782_AccountsReceivableRelatedPartiesGross">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Amount of subtotal.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">cik0000183782_AccountsReceivableRelatedPartiesGross</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>cik0000183782_</td>
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<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
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<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
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<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
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</table></div>
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<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_cik0000183782_ScheduleOfAccountsReceivableRelatedPartiesLineItems">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">cik0000183782_ScheduleOfAccountsReceivableRelatedPartiesLineItems</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
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<td>xbrli:stringItemType</td>
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<td><strong> Period Type:</strong></td>
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<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_AccountsAndOtherReceivablesNetCurrent">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Amount, after allowance, receivable from customers, clients, or other third-parties, and receivables classified as other due within one year or the normal operating cycle, if longer.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_AccountsAndOtherReceivablesNetCurrent</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_AllowanceForDoubtfulAccountsReceivableCurrent">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Amount of allowance for credit loss on accounts receivable, classified as current.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 210<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02(4))<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480566/210-10-S99-1<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 326<br> -SubTopic 20<br> -Name Accounting Standards Codification<br> -Section 45<br> -Paragraph 1<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147479344/326-20-45-1<br><br>Reference 3: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 310<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 4<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147481962/310-10-50-4<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_AllowanceForDoubtfulAccountsReceivableCurrent</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
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<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_RelatedPartyTransactionDescriptionOfTransaction">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>A description of the related party transaction, including transactions to which no amounts or nominal amounts were ascribed and such other information deemed necessary to an understanding of the effects of the transactions on the financial statements. Examples of common related party transactions are, sales, purchases and transfers of realty and personal property, services received or furnished, loans and leases to and from top management and affiliates.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 210<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02(23))<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480566/210-10-S99-1<br><br>Reference 2: http://fasb.org/us-gaap/role/ref/otherTransitionRef<br> -Topic 840<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 1<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147481440/840-10-50-1<br><br>Reference 3: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 850<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 1<br> -Subparagraph (b)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147483326/850-10-50-1<br><br>Reference 4: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 842<br> -SubTopic 20<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 7<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147478964/842-20-50-7<br><br>Reference 5: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 842<br> -SubTopic 30<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 4<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147479773/842-30-50-4<br><br>Reference 6: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 842<br> -SubTopic 40<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 1<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147479741/842-40-50-1<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_RelatedPartyTransactionDescriptionOfTransaction</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
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<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
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</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_RelatedPartyTransactionsByRelatedPartyAxis=us-gaap_RelatedPartyMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_RelatedPartyTransactionsByRelatedPartyAxis=us-gaap_RelatedPartyMember</td>
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<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
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<td><strong> Data Type:</strong></td>
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<td><strong> Balance Type:</strong></td>
<td></td>
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<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
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<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_RelatedPartyTransactionAxis=cik0000183782_ShanghaiSitumaIntelligentTechnologyCoLtdMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_RelatedPartyTransactionAxis=cik0000183782_ShanghaiSitumaIntelligentTechnologyCoLtdMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
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<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
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<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
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<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_RelatedPartyTransactionAxis=cik0000183782_JiangsuZhongjinKangluInformationTechnologyCoLtdMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_RelatedPartyTransactionAxis=cik0000183782_JiangsuZhongjinKangluInformationTechnologyCoLtdMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_RelatedPartyTransactionAxis=cik0000183782_JinmedInternationalCoLtdMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_RelatedPartyTransactionAxis=cik0000183782_JinmedInternationalCoLtdMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
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<tr>
<td><strong> Period Type:</strong></td>
<td></td>
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<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_RelatedPartyTransactionAxis=cik0000183782_ZhongjinHongkangMedicalTechnologyShanghaiCoLtdMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_RelatedPartyTransactionAxis=cik0000183782_ZhongjinHongkangMedicalTechnologyShanghaiCoLtdMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
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<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_RelatedPartyTransactionAxis=cik0000183782_ZhongjinJingauRehabilitationEquipmentBeijingCoLtdMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_RelatedPartyTransactionAxis=cik0000183782_ZhongjinJingauRehabilitationEquipmentBeijingCoLtdMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
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<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
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<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_RelatedPartyTransactionAxis=cik0000183782_ZhongjiankangluIndustrialDevelopmentShanghaiCoLtdMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
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<span style="display: none;">v3.24.1.u1</span><table class="report" border="0" cellspacing="2" id="idm140135289827056">
<tr>
<th class="tl" colspan="2" rowspan="2"><div style="width: 200px;"><strong>Related Party Transactions (Details) - Schedule of Due from Related Parties - USD ($)<br></strong></div></th>
<th class="th" colspan="2">12 Months Ended</th>
</tr>
<tr>
<th class="th"><div>Sep. 30, 2023</div></th>
<th class="th"><div>Sep. 30, 2022</div></th>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_cik0000183782_ScheduleOfDueFromRelatedPartiesLineItems', window );"><strong>Schedule of Due from Related Parties [Line Items]</strong></a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_IncreaseDecreaseInDueFromOtherRelatedPartiesCurrent', window );">Total due from related parties</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="nump">$ 4,240,524<span></span>
</td>
<td class="nump">$ 36,257<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_RelatedPartyTransactionAxis=cik0000183782_JiangsuZhongjinKangluInformationTechnologyCoLtdZhongjinKangluMember', window );">Jiangsu Zhongjin Kanglu Information Technology Co., Ltd. (&#8220;Zhongjin Kanglu&#8221;) [Member]</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_cik0000183782_ScheduleOfDueFromRelatedPartiesLineItems', window );"><strong>Schedule of Due from Related Parties [Line Items]</strong></a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_RelatedPartyTransactionDescriptionOfTransaction', window );">Related party relationship</a></td>
<td class="th" style="border-bottom: 0px;"><sup>[1]</sup></td>
<td class="text">An entity controlled by the CEO<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_IncreaseDecreaseInDueFromOtherRelatedPartiesCurrent', window );">Total due from related parties</a></td>
<td class="th" style="border-bottom: 0px;"><sup>[1]</sup></td>
<td class="nump">$ 4,189,813<span></span>
</td>
<td class="text"> <span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_RelatedPartyTransactionAxis=cik0000183782_HuaniaoyuanCateringManagementChangzhouCoLtdMember', window );">Huaniaoyuan Catering Management (Changzhou) Co. Ltd. [Member]</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_cik0000183782_ScheduleOfDueFromRelatedPartiesLineItems', window );"><strong>Schedule of Due from Related Parties [Line Items]</strong></a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_RelatedPartyTransactionDescriptionOfTransaction', window );">Related party relationship</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">An entity controlled by the CEO<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
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<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="nump">$ 50,711<span></span>
</td>
<td class="nump">33,285<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_RelatedPartyTransactionAxis=cik0000183782_OtherMember', window );">Other [Member]</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_cik0000183782_ScheduleOfDueFromRelatedPartiesLineItems', window );"><strong>Schedule of Due from Related Parties [Line Items]</strong></a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_RelatedPartyTransactionDescriptionOfTransaction', window );">Related party relationship</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">Director of the Company<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_IncreaseDecreaseInDueFromOtherRelatedPartiesCurrent', window );">Total due from related parties</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text"> <span></span>
</td>
<td class="nump">$ 2,972<span></span>
</td>
</tr>
<tr><td colspan="3"></td></tr>
<tr><td colspan="3"><table class="outerFootnotes" width="100%"><tr class="outerFootnote">
<td style="vertical-align: top; width: 12pt;" valign="top">[1]</td>
<td style="vertical-align: top;" valign="top"><span style="font-size: 10pt">As of September 30, 2023, the balance due from a related party, Zhongjin Kanglu, was $4,189,813. During the year ended September 30, 2023, as a business collaboration, the Company made advances to Zhongjin Kanglu in the amount of $4,113,000 (RMB30.0 million) as for its temporary working capital needs during the normal course of business. The $4,113,000 advance made to Zhongjin Kanglu has been fully collected in October 2023. The Company expects to make no such advances to its related parties in the future.</span></td>
</tr></table></td></tr>
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<div style="display: none;">
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<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
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<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Amount of increase (decrease) in related party receivables classified as other, due within one year or operating cycle, if longer.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Name Accounting Standards Codification<br> -Section 45<br> -Paragraph 28<br> -Subparagraph (a)<br> -SubTopic 10<br> -Topic 230<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147482740/230-10-45-28<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
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<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>A description of the related party transaction, including transactions to which no amounts or nominal amounts were ascribed and such other information deemed necessary to an understanding of the effects of the transactions on the financial statements. Examples of common related party transactions are, sales, purchases and transfers of realty and personal property, services received or furnished, loans and leases to and from top management and affiliates.</p></div>
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<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
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<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
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<td style="white-space:nowrap;">us-gaap_RelatedPartyTransactionAxis=cik0000183782_HuaniaoyuanCateringManagementChangzhouCoLtdMember</td>
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<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
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<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_RelatedPartyTransactionAxis=cik0000183782_OtherMember</td>
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<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>Related Party Transactions (Details) - Schedule of Deferred Revenue - USD ($)<br></strong></div></th>
<th class="th" colspan="1">12 Months Ended</th>
<th class="th" colspan="1"></th>
</tr>
<tr>
<th class="th"><div>Sep. 30, 2023</div></th>
<th class="th"><div>Sep. 30, 2022</div></th>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_cik0000183782_ScheduleOfDeferredRevenueLineItems', window );"><strong>Schedule of Deferred Revenue [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
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<td class="nump">$ 119,120<span></span>
</td>
<td class="text"> <span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_RelatedPartyTransactionAxis=cik0000183782_JinMedMedicalKoreaCoLtdMember', window );">Jin Med Medical (Korea) Co., Ltd. [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_cik0000183782_ScheduleOfDeferredRevenueLineItems', window );"><strong>Schedule of Deferred Revenue [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_RelatedPartyTransactionDescriptionOfTransaction', window );">Related party relationship</a></td>
<td class="text">An entity controlled by the CEO<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_cik0000183782_DeferredRevenueFromRelatedParty', window );">Total deferred revenue</a></td>
<td class="nump">$ 117,424<span></span>
</td>
<td class="text"> <span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_RelatedPartyTransactionAxis=cik0000183782_ZhongjiankangluIndustrialDevelopmentShanghaiCoLtdMember', window );">Zhongjiankanglu Industrial Development (Shanghai) Co., Ltd. [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_cik0000183782_ScheduleOfDeferredRevenueLineItems', window );"><strong>Schedule of Deferred Revenue [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_RelatedPartyTransactionDescriptionOfTransaction', window );">Related party relationship</a></td>
<td class="text">An entity controlled by the CEO<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_cik0000183782_DeferredRevenueFromRelatedParty', window );">Total deferred revenue</a></td>
<td class="nump">$ 1,371<span></span>
</td>
<td class="text"> <span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_RelatedPartyTransactionAxis=cik0000183782_ZhongjinJingauRehabilitationEquipmentBeijingCoLtdMember', window );">Zhongjin Jingau Rehabilitation Equipment (Beijing) Co. Ltd. [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_cik0000183782_ScheduleOfDeferredRevenueLineItems', window );"><strong>Schedule of Deferred Revenue [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_RelatedPartyTransactionDescriptionOfTransaction', window );">Related party relationship</a></td>
<td class="text">An entity controlled by the CEO<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
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<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_cik0000183782_DeferredRevenueFromRelatedParty', window );">Total deferred revenue</a></td>
<td class="nump">$ 325<span></span>
</td>
<td class="text"> <span></span>
</td>
</tr>
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<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
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<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
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<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>A description of the related party transaction, including transactions to which no amounts or nominal amounts were ascribed and such other information deemed necessary to an understanding of the effects of the transactions on the financial statements. Examples of common related party transactions are, sales, purchases and transfers of realty and personal property, services received or furnished, loans and leases to and from top management and affiliates.</p></div>
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<span style="display: none;">v3.24.1.u1</span><table class="report" border="0" cellspacing="2" id="idm140135283774240">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>Related Party Transactions (Details) - Schedule of Due to Related Parties - USD ($)<br></strong></div></th>
<th class="th" colspan="1">12 Months Ended</th>
<th class="th" colspan="1"></th>
</tr>
<tr>
<th class="th"><div>Sep. 30, 2023</div></th>
<th class="th"><div>Sep. 30, 2022</div></th>
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<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_cik0000183782_ScheduleOfDueToRelatedPartiesLineItems', window );"><strong>Schedule of Due to Related Parties [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
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<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_cik0000183782_DueToRelatedParties', window );">Total due to related parties</a></td>
<td class="nump">$ 1,124<span></span>
</td>
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<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_RelatedPartyTransactionAxis=cik0000183782_JiangsuZhongjinKangluInformationTechnologyCoLtdMember', window );">Jiangsu Zhongjin Kanglu Information Technology Co., Ltd. [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_cik0000183782_ScheduleOfDueToRelatedPartiesLineItems', window );"><strong>Schedule of Due to Related Parties [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
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<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_RelatedPartyTransactionDescriptionOfTransaction', window );">Related party relationship</a></td>
<td class="text">An entity controlled by the CEO<span></span>
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<td class="text">&#160;<span></span>
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<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_cik0000183782_DueToRelatedParties', window );">Total due to related parties</a></td>
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<td class="nump">118,066<span></span>
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<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_RelatedPartyTransactionAxis=cik0000183782_HuaniaoyuanEnvironmentalEngineeringChangzhouCoLtdMember', window );">Huaniaoyuan Environmental Engineering (Changzhou) Co., Ltd. [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
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<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_cik0000183782_ScheduleOfDueToRelatedPartiesLineItems', window );"><strong>Schedule of Due to Related Parties [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
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<td class="text">&#160;<span></span>
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<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_RelatedPartyTransactionDescriptionOfTransaction', window );">Related party relationship</a></td>
<td class="text">An entity controlled by the CEO<span></span>
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<td class="text">&#160;<span></span>
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<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_cik0000183782_DueToRelatedParties', window );">Total due to related parties</a></td>
<td class="nump">$ 630<span></span>
</td>
<td class="text"> <span></span>
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<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_RelatedPartyTransactionAxis=cik0000183782_ChangzhouZhongjianKangluInformationTechnologyCoLtdMember', window );">Changzhou Zhongjian Kanglu Information Technology Co., Ltd [Member]</a></td>
<td class="text">&#160;<span></span>
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<td class="text">&#160;<span></span>
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<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_cik0000183782_ScheduleOfDueToRelatedPartiesLineItems', window );"><strong>Schedule of Due to Related Parties [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
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<td class="text">&#160;<span></span>
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<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_RelatedPartyTransactionDescriptionOfTransaction', window );">Related party relationship</a></td>
<td class="text">An entity controlled by the CEO<span></span>
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<td class="text">&#160;<span></span>
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<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_cik0000183782_DueToRelatedParties', window );">Total due to related parties</a></td>
<td class="nump">$ 494<span></span>
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<td class="text"> <span></span>
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<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Carrying amount as of the balance sheet date of obligations due all related parties. For classified balance sheets, represents the current portion of such liabilities (due within one year or within the normal operating cycle if longer).</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
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<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
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<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>A description of the related party transaction, including transactions to which no amounts or nominal amounts were ascribed and such other information deemed necessary to an understanding of the effects of the transactions on the financial statements. Examples of common related party transactions are, sales, purchases and transfers of realty and personal property, services received or furnished, loans and leases to and from top management and affiliates.</p></div>
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<span style="display: none;">v3.24.1.u1</span><table class="report" border="0" cellspacing="2" id="idm140135286738064">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>Related Party Transactions (Details) - Schedule of Revenue from Related Parties - USD ($)<br></strong></div></th>
<th class="th" colspan="3">12 Months Ended</th>
</tr>
<tr>
<th class="th"><div>Sep. 30, 2023</div></th>
<th class="th"><div>Sep. 30, 2022</div></th>
<th class="th"><div>Sep. 30, 2021</div></th>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_cik0000183782_ScheduleOfRevenueFromRelatedPartiesLineItems', window );"><strong>Schedule of Revenue from Related Parties [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_cik0000183782_RevenueFromRelatedPartie', window );">Total revenue from related parties</a></td>
<td class="nump">$ 1,022,358<span></span>
</td>
<td class="nump">$ 1,111,023<span></span>
</td>
<td class="nump">$ 657,060<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_RelatedPartyTransactionAxis=cik0000183782_JiangsuZhongjinKangluInformationTechnologyCoLtdMember', window );">Jiangsu Zhongjin Kanglu Information Technology Co., Ltd. [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_cik0000183782_ScheduleOfRevenueFromRelatedPartiesLineItems', window );"><strong>Schedule of Revenue from Related Parties [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_RelatedPartyTransactionDescriptionOfTransaction', window );">Related party relationship</a></td>
<td class="text">An entity controlled by the CEO<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_cik0000183782_RevenueFromRelatedPartie', window );">Total revenue from related parties</a></td>
<td class="nump">$ 858,743<span></span>
</td>
<td class="nump">737,450<span></span>
</td>
<td class="nump">578,302<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_RelatedPartyTransactionAxis=cik0000183782_JinmedInternationalCoLtdMember', window );">Jinmed International Co., Ltd. [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_cik0000183782_ScheduleOfRevenueFromRelatedPartiesLineItems', window );"><strong>Schedule of Revenue from Related Parties [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_RelatedPartyTransactionDescriptionOfTransaction', window );">Related party relationship</a></td>
<td class="text">An entity controlled by the CEO<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_cik0000183782_RevenueFromRelatedPartie', window );">Total revenue from related parties</a></td>
<td class="nump">$ 146,268<span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_RelatedPartyTransactionAxis=cik0000183782_ZhongjiankangluIndustrialDevelopmentShanghaiCoLtdMember', window );">Zhongjiankanglu Industrial Development (Shanghai) Co., Ltd. [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_cik0000183782_ScheduleOfRevenueFromRelatedPartiesLineItems', window );"><strong>Schedule of Revenue from Related Parties [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_RelatedPartyTransactionDescriptionOfTransaction', window );">Related party relationship</a></td>
<td class="text">An entity controlled by the CEO<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_cik0000183782_RevenueFromRelatedPartie', window );">Total revenue from related parties</a></td>
<td class="nump">$ 6,759<span></span>
</td>
<td class="nump">276,429<span></span>
</td>
<td class="nump">52,274<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_RelatedPartyTransactionAxis=cik0000183782_ZhongjinHongkangMedicalTechnologyShanghaiCoLtdMember', window );">Zhongjin Hongkang Medical Technology (Shanghai) Co., Ltd. [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_cik0000183782_ScheduleOfRevenueFromRelatedPartiesLineItems', window );"><strong>Schedule of Revenue from Related Parties [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_RelatedPartyTransactionDescriptionOfTransaction', window );">Related party relationship</a></td>
<td class="text">An entity controlled by the CEO<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_cik0000183782_RevenueFromRelatedPartie', window );">Total revenue from related parties</a></td>
<td class="text"> <span></span>
</td>
<td class="nump">70,816<span></span>
</td>
<td class="text"> <span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_RelatedPartyTransactionAxis=cik0000183782_ZhongjinJingauRehabilitationEquipmentBeijingCoLtdMember', window );">Zhongjin Jingau Rehabilitation Equipment (Beijing) Co. Ltd. [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_cik0000183782_ScheduleOfRevenueFromRelatedPartiesLineItems', window );"><strong>Schedule of Revenue from Related Parties [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_RelatedPartyTransactionDescriptionOfTransaction', window );">Related party relationship</a></td>
<td class="text">An entity controlled by the CEO<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_cik0000183782_RevenueFromRelatedPartie', window );">Total revenue from related parties</a></td>
<td class="nump">$ 10,588<span></span>
</td>
<td class="nump">24,707<span></span>
</td>
<td class="nump">26,484<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_RelatedPartyTransactionAxis=cik0000183782_HuaniaoyuanCateringManagementChangzhouCoLtdMember', window );">Huaniaoyuan Catering Management (Changzhou) Co. Ltd. [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_cik0000183782_ScheduleOfRevenueFromRelatedPartiesLineItems', window );"><strong>Schedule of Revenue from Related Parties [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_RelatedPartyTransactionDescriptionOfTransaction', window );">Related party relationship</a></td>
<td class="text">An entity controlled by the CEO<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_cik0000183782_RevenueFromRelatedPartie', window );">Total revenue from related parties</a></td>
<td class="text"> <span></span>
</td>
<td class="nump">$ 1,621<span></span>
</td>
<td class="text"> <span></span>
</td>
</tr>
</table>
<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_cik0000183782_RevenueFromRelatedPartie">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Total revenue from related parties.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">cik0000183782_RevenueFromRelatedPartie</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>cik0000183782_</td>
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<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
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<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
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<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
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<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_cik0000183782_ScheduleOfRevenueFromRelatedPartiesLineItems">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">cik0000183782_ScheduleOfRevenueFromRelatedPartiesLineItems</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>cik0000183782_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_RelatedPartyTransactionDescriptionOfTransaction">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>A description of the related party transaction, including transactions to which no amounts or nominal amounts were ascribed and such other information deemed necessary to an understanding of the effects of the transactions on the financial statements. Examples of common related party transactions are, sales, purchases and transfers of realty and personal property, services received or furnished, loans and leases to and from top management and affiliates.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 210<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02(23))<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480566/210-10-S99-1<br><br>Reference 2: http://fasb.org/us-gaap/role/ref/otherTransitionRef<br> -Topic 840<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 1<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147481440/840-10-50-1<br><br>Reference 3: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 850<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 1<br> -Subparagraph (b)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147483326/850-10-50-1<br><br>Reference 4: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 842<br> -SubTopic 20<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 7<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147478964/842-20-50-7<br><br>Reference 5: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 842<br> -SubTopic 30<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 4<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147479773/842-30-50-4<br><br>Reference 6: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 842<br> -SubTopic 40<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 1<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147479741/842-40-50-1<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_RelatedPartyTransactionDescriptionOfTransaction</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
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<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_RelatedPartyTransactionAxis=cik0000183782_JiangsuZhongjinKangluInformationTechnologyCoLtdMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_RelatedPartyTransactionAxis=cik0000183782_JiangsuZhongjinKangluInformationTechnologyCoLtdMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
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<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_RelatedPartyTransactionAxis=cik0000183782_JinmedInternationalCoLtdMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_RelatedPartyTransactionAxis=cik0000183782_JinmedInternationalCoLtdMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
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</table></div>
</div></td></tr>
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<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_RelatedPartyTransactionAxis=cik0000183782_ZhongjiankangluIndustrialDevelopmentShanghaiCoLtdMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
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</table></div>
</div></td></tr>
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<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_RelatedPartyTransactionAxis=cik0000183782_ZhongjinHongkangMedicalTechnologyShanghaiCoLtdMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
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<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_RelatedPartyTransactionAxis=cik0000183782_ZhongjinHongkangMedicalTechnologyShanghaiCoLtdMember</td>
</tr>
<tr>
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<td><strong> Balance Type:</strong></td>
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<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
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<td>na</td>
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<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
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<span style="display: none;">v3.24.1.u1</span><table class="report" border="0" cellspacing="2" id="idm140135289564128">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>Taxes (Details)<br> &#165; in Millions</strong></div></th>
<th class="th" colspan="1"></th>
<th class="th" colspan="1"></th>
<th class="th" colspan="1"></th>
<th class="th" colspan="4">1 Months Ended</th>
<th class="th" colspan="4">12 Months Ended</th>
</tr>
<tr>
<th class="th">
<div>Sep. 30, 2023 </div>
<div>USD ($)</div>
</th>
<th class="th">
<div>Sep. 30, 2022 </div>
<div>USD ($)</div>
</th>
<th class="th">
<div>Sep. 30, 2021 </div>
<div>USD ($)</div>
</th>
<th class="th"><div>Nov. 30, 2022</div></th>
<th class="th"><div>Nov. 30, 2021</div></th>
<th class="th"><div>Nov. 30, 2019</div></th>
<th class="th"><div>Nov. 30, 2018</div></th>
<th class="th">
<div>Dec. 31, 2024 </div>
<div>CNY (&#165;)</div>
</th>
<th class="th">
<div>Sep. 30, 2023 </div>
<div>CNY (&#165;)</div>
</th>
<th class="th">
<div>Sep. 30, 2023 </div>
<div>HKD ($)</div>
</th>
<th class="th">
<div>Dec. 31, 2022 </div>
<div>CNY (&#165;)</div>
</th>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_cik0000183782_TaxesLineItems', window );"><strong>Taxes [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_DevelopmentProfitsNonoperating', window );">Assessable profits amount (in Dollars) | $</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 2,000,000<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_EffectiveIncomeTaxRateReconciliationChangeInEnactedTaxRate', window );">Income tax rate</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">15.00%<span></span>
</td>
<td class="nump">15.00%<span></span>
</td>
<td class="nump">15.00%<span></span>
</td>
<td class="nump">15.00%<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">15.00%<span></span>
</td>
<td class="nump">15.00%<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_DividendIncomeSecuritiesOperatingTaxable', window );">Taxable income (in Yuan Renminbi)</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">&#165; 1<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_EffectiveIncomeTaxRateReconciliationPriorYearIncomeTaxes', window );">Enterprise income tax</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">5.00%<span></span>
</td>
<td class="nump">5.00%<span></span>
</td>
<td class="nump">2.50%<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_TaxesPayableCurrentAndNoncurrent', window );">Income taxes (in Dollars) | $</a></td>
<td class="nump">$ 374,530<span></span>
</td>
<td class="nump">$ 270,220<span></span>
</td>
<td class="nump">$ 284,786<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_cik0000183782_DeferredTaxAssetsPercentage', window );">Deferred tax assets percentage</a></td>
<td class="nump">100.00%<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_srt_RangeAxis=srt_MinimumMember', window );">Minimum [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_cik0000183782_TaxesLineItems', window );"><strong>Taxes [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_EffectiveIncomeTaxRateReconciliationChangeInEnactedTaxRate', window );">Income tax rate</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">2.50%<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_IncomeTaxReconciliationTaxContingenciesOther', window );">Portion amount (in Yuan Renminbi)</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">&#165; 1<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_srt_RangeAxis=srt_MaximumMember', window );">Maximum [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_cik0000183782_TaxesLineItems', window );"><strong>Taxes [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_IncomeTaxReconciliationTaxContingenciesOther', window );">Portion amount (in Yuan Renminbi)</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">&#165; 3<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_IncomeTaxAuthorityNameAxis=cik0000183782_EnterpriseIncomeTaxMember', window );">Enterprise Income Tax [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_cik0000183782_TaxesLineItems', window );"><strong>Taxes [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_EffectiveIncomeTaxRateReconciliationChangeInEnactedTaxRate', window );">Income tax rate</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">25.00%<span></span>
</td>
<td class="nump">25.00%<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_srt_StatementGeographicalAxis=country_HK', window );">Hong Kong [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_cik0000183782_TaxesLineItems', window );"><strong>Taxes [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_EffectiveIncomeTaxRateReconciliationTaxSettlementsStateAndLocal', window );">Tax rate</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">8.25%<span></span>
</td>
<td class="nump">8.25%<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_DevelopmentProfitsNonoperating', window );">Assessable profits amount (in Dollars) | $</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 2,000,000<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_cik0000183782_AssessableProfitsPercentage', window );">Assessable profits percentage</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">16.50%<span></span>
</td>
<td class="nump">16.50%<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_IncomeTaxAuthorityAxis=cik0000183782_EnterpriseIncomeTaxMember', window );">Enterprise Income Tax [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_cik0000183782_TaxesLineItems', window );"><strong>Taxes [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_DerivativeFixedInterestRate', window );">Interest rate</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">10.00%<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_srt_ConsolidatedEntitiesAxis=cik0000183782_ChangzhouZhongjinMember', window );">Changzhou Zhongjin [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_cik0000183782_TaxesLineItems', window );"><strong>Taxes [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_EffectiveIncomeTaxRateReconciliationChangeInEnactedTaxRate', window );">Income tax rate</a></td>
<td class="nump">15.00%<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_srt_ConsolidatedEntitiesAxis=cik0000183782_TaizhouZhongjinMember', window );">Taizhou Zhongjin [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_cik0000183782_TaxesLineItems', window );"><strong>Taxes [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_EffectiveIncomeTaxRateReconciliationChangeInEnactedTaxRate', window );">Income tax rate</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">25.00%<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_srt_StatementScenarioAxis=srt_ScenarioForecastMember', window );">Forecast [Member] | Maximum [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_cik0000183782_TaxesLineItems', window );"><strong>Taxes [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_DividendIncomeSecuritiesOperatingTaxable', window );">Taxable income (in Yuan Renminbi)</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">&#165; 3<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_RelatedPartyTransactionsByRelatedPartyAxis=cik0000183782_ZhongjinJingaoMember', window );">Zhongjin Jing&#8217;ao [Member] | Forecast [Member] | Enterprise Income Tax [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_cik0000183782_TaxesLineItems', window );"><strong>Taxes [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_EffectiveIncomeTaxRateReconciliationChangeInEnactedTaxRate', window );">Income tax rate</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">5.00%<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
</table>
<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_cik0000183782_AssessableProfitsPercentage">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The amount of assessable profits.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">cik0000183782_AssessableProfitsPercentage</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>cik0000183782_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>dtr:percentItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_cik0000183782_DeferredTaxAssetsPercentage">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Deferred tax assets percentage.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">cik0000183782_DeferredTaxAssetsPercentage</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>cik0000183782_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>dtr:percentItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_cik0000183782_TaxesLineItems">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Taxes [Line Items].</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">cik0000183782_TaxesLineItems</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>cik0000183782_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_DerivativeFixedInterestRate">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Fixed interest rate related to the interest rate derivative.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_DerivativeFixedInterestRate</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>dtr-types:percentItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_DevelopmentProfitsNonoperating">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Income recognized during the period from participation in unconsolidated joint ventures engaged in real estate development (such as the building upon or otherwise improving property).</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Topic 220<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 2<br> -Subparagraph (SX 210.5-03.7)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147483621/220-10-S99-2<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_DevelopmentProfitsNonoperating</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_DividendIncomeSecuritiesOperatingTaxable">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Amount of operating dividend income on securities subject to state, federal and other income tax.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Topic 942<br> -SubTopic 220<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.9-04.2)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147483589/942-220-S99-1<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_DividendIncomeSecuritiesOperatingTaxable</td>
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<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
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<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
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<td><strong> Balance Type:</strong></td>
<td>credit</td>
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<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
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<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_EffectiveIncomeTaxRateReconciliationChangeInEnactedTaxRate">
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<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Percentage of the difference between reported income tax expense (benefit) and expected income tax expense (benefit) computed by applying the domestic federal statutory income tax rates to pretax income (loss) from continuing operations attributable to changes in the income tax rates.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Topic 740<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 12<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147482685/740-10-50-12<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 740<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SAB Topic 6.I.Fact.4)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147479360/740-10-S99-1<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_EffectiveIncomeTaxRateReconciliationChangeInEnactedTaxRate</td>
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<td><strong> Period Type:</strong></td>
<td>duration</td>
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<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Percentage of the difference between reported income tax expense (benefit) and expected income tax expense (benefit) computed by applying the domestic federal statutory income tax rates to pretax income (loss) from continuing operations attributable to revisions of previously reported income tax expense.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Topic 740<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 12<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147482685/740-10-50-12<br><br>Reference 2: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Topic 740<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SAB Topic 6.I.Fact.4)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147479360/740-10-S99-1<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_EffectiveIncomeTaxRateReconciliationPriorYearIncomeTaxes</td>
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<td><strong> Balance Type:</strong></td>
<td>na</td>
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<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
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<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Percentage of the difference between reported income tax expense (benefit) and expected income tax expense (benefit) computed by applying the domestic federal statutory income tax rates to pretax income (loss) from continuing operations attributable to state and local income tax settlement.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Topic 740<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 12<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147482685/740-10-50-12<br><br>Reference 2: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Topic 740<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SAB Topic 6.I.Fact.4)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147479360/740-10-S99-1<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_EffectiveIncomeTaxRateReconciliationTaxSettlementsStateAndLocal</td>
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<td>us-gaap_</td>
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<td>dtr-types:percentItemType</td>
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<td><strong> Balance Type:</strong></td>
<td>na</td>
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<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
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<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_IncomeTaxReconciliationTaxContingenciesOther">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Amount of the difference between reported income tax expense (benefit) and expected income tax expense (benefit) computed by applying the domestic federal statutory income tax rates to pretax income (loss) from continuing operations attributable to increase (decrease) in other income tax contingencies.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Topic 740<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 12<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147482685/740-10-50-12<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_IncomeTaxReconciliationTaxContingenciesOther</td>
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<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
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<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Carrying value as of the balance sheet date of obligations incurred and payable for statutory income, sales, use, payroll, excise, real, property and other taxes.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Topic 210<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02(20))<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480566/210-10-S99-1<br><br>Reference 2: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Topic 944<br> -SubTopic 210<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.7-03(a)(15)(a))<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147479440/944-210-S99-1<br><br>Reference 3: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Topic 942<br> -SubTopic 210<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.9-03(15)(1))<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147479853/942-210-S99-1<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_TaxesPayableCurrentAndNoncurrent</td>
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<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
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<td>xbrli:monetaryItemType</td>
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<td><strong> Balance Type:</strong></td>
<td>credit</td>
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<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
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<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_srt_RangeAxis=srt_MinimumMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">srt_RangeAxis=srt_MinimumMember</td>
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<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
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<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">srt_RangeAxis=srt_MaximumMember</td>
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<td><strong> Data Type:</strong></td>
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<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_IncomeTaxAuthorityNameAxis=cik0000183782_EnterpriseIncomeTaxMember</td>
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<td>na</td>
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<td><strong> Name:</strong></td>
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<td><strong> Name:</strong></td>
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<span style="display: none;">v3.24.1.u1</span><table class="report" border="0" cellspacing="2" id="idm140135287987216">
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<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>Taxes (Details) - Schedule of Components of the Income Tax Provision - USD ($)<br></strong></div></th>
<th class="th" colspan="3">12 Months Ended</th>
</tr>
<tr>
<th class="th"><div>Sep. 30, 2023</div></th>
<th class="th"><div>Sep. 30, 2022</div></th>
<th class="th"><div>Sep. 30, 2021</div></th>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_CurrentIncomeTaxExpenseBenefitContinuingOperationsAbstract', window );"><strong>Current tax provision</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_CurrentFederalTaxExpenseBenefit', window );">Current tax provision</a></td>
<td class="nump">$ 254,105<span></span>
</td>
<td class="nump">$ 122,133<span></span>
</td>
<td class="nump">$ 250,305<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_DeferredIncomeTaxExpenseBenefitContinuingOperationsAbstract', window );"><strong>Deferred tax provision (benefit)</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_DeferredOtherTaxExpenseBenefit', window );">Deferred tax provision (benefit)</a></td>
<td class="nump">89,602<span></span>
</td>
<td class="num">(86,022)<span></span>
</td>
<td class="num">(1,664)<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_IncomeTaxExpenseBenefit', window );">Income tax provision</a></td>
<td class="nump">343,707<span></span>
</td>
<td class="nump">36,111<span></span>
</td>
<td class="nump">248,641<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_srt_StatementGeographicalAxis=country_VG', window );">BVI [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_CurrentIncomeTaxExpenseBenefitContinuingOperationsAbstract', window );"><strong>Current tax provision</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_CurrentFederalTaxExpenseBenefit', window );">Current tax provision</a></td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_DeferredIncomeTaxExpenseBenefitContinuingOperationsAbstract', window );"><strong>Deferred tax provision (benefit)</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_DeferredOtherTaxExpenseBenefit', window );">Deferred tax provision (benefit)</a></td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_srt_StatementGeographicalAxis=country_HK', window );">Hong Kong [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_CurrentIncomeTaxExpenseBenefitContinuingOperationsAbstract', window );"><strong>Current tax provision</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_CurrentFederalTaxExpenseBenefit', window );">Current tax provision</a></td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_DeferredIncomeTaxExpenseBenefitContinuingOperationsAbstract', window );"><strong>Deferred tax provision (benefit)</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_DeferredOtherTaxExpenseBenefit', window );">Deferred tax provision (benefit)</a></td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_srt_StatementGeographicalAxis=country_CN', window );">PRC [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_CurrentIncomeTaxExpenseBenefitContinuingOperationsAbstract', window );"><strong>Current tax provision</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_CurrentFederalTaxExpenseBenefit', window );">Current tax provision</a></td>
<td class="nump">254,105<span></span>
</td>
<td class="nump">122,133<span></span>
</td>
<td class="nump">250,305<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_DeferredIncomeTaxExpenseBenefitContinuingOperationsAbstract', window );"><strong>Deferred tax provision (benefit)</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_DeferredOtherTaxExpenseBenefit', window );">Deferred tax provision (benefit)</a></td>
<td class="nump">$ 89,602<span></span>
</td>
<td class="num">$ (86,022)<span></span>
</td>
<td class="num">$ (1,664)<span></span>
</td>
</tr>
</table>
<div style="display: none;">
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<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Amount of current federal tax expense (benefit) attributable to income (loss) from continuing operations. Includes, but is not limited to, current national tax expense (benefit) for non-US (United States of America) jurisdiction.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Topic 235<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.4-08(h)(1)(Note 1))<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480678/235-10-S99-1<br><br>Reference 2: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 9<br> -Subparagraph (a)<br> -SubTopic 10<br> -Topic 740<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147482685/740-10-50-9<br><br>Reference 3: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Topic 740<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SAB Topic 6.I.7)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147479360/740-10-S99-1<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_CurrentFederalTaxExpenseBenefit</td>
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<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_CurrentIncomeTaxExpenseBenefitContinuingOperationsAbstract</td>
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<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_DeferredIncomeTaxExpenseBenefitContinuingOperationsAbstract</td>
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<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
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<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_DeferredOtherTaxExpenseBenefit">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Amount of other deferred income tax expense (benefit) pertaining to income (loss) from continuing operations. For example, but not limited to, acquisition-date income tax benefits or expenses recognized from changes in the acquirer's valuation allowance for its previously existing deferred tax assets resulting from a business combination and adjustments to beginning-of-year balance of a valuation allowance because of a change in circumstance causing a change in judgment about the realizability of the related deferred tax asset in future periods.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Topic 235<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.4-08(h)(1)(Note 1))<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480678/235-10-S99-1<br><br>Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Topic 740<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 9<br> -Subparagraph (h)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147482685/740-10-50-9<br><br>Reference 3: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Name Accounting Standards Codification<br> -Topic 740<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SAB TOPIC 6.I.7)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147479360/740-10-S99-1<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_DeferredOtherTaxExpenseBenefit</td>
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<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
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<td><strong> Data Type:</strong></td>
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<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Amount of current income tax expense (benefit) and deferred income tax expense (benefit) pertaining to continuing operations.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 250<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 8<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147483443/250-10-50-8<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 250<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 9<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147483443/250-10-50-9<br><br>Reference 3: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 740<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 10<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147482685/740-10-50-10<br><br>Reference 4: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 740<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SAB TOPIC 6.I.7)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147479360/740-10-S99-1<br><br>Reference 5: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 280<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 22<br> -Subparagraph (h)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147482810/280-10-50-22<br><br>Reference 6: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 944<br> -SubTopic 220<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.7-04(9))<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147483586/944-220-S99-1<br><br>Reference 7: http://www.xbrl.org/2003/role/disclosureRef<br> -Name Accounting Standards Codification<br> -Section 45<br> -Paragraph 2<br> -Subparagraph (a)<br> -SubTopic 20<br> -Topic 740<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147482659/740-20-45-2<br><br>Reference 8: http://www.xbrl.org/2003/role/disclosureRef<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.4-08(h))<br> -SubTopic 10<br> -Topic 235<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480678/235-10-S99-1<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
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<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
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<td><strong> Name:</strong></td>
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<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
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<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
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<td><strong> Name:</strong></td>
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<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
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<td><strong> Name:</strong></td>
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<html>
<head>
<title></title>
<link rel="stylesheet" type="text/css" href="include/report.css">
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<body>
<span style="display: none;">v3.24.1.u1</span><table class="report" border="0" cellspacing="2" id="idm140135286827744">
<tr>
<th class="tl" colspan="1" rowspan="1"><div style="width: 200px;"><strong>Taxes (Details) - Schedule of Deferred Tax Assets - USD ($)<br></strong></div></th>
<th class="th"><div>Sep. 30, 2023</div></th>
<th class="th"><div>Sep. 30, 2022</div></th>
<th class="th"><div>Sep. 30, 2021</div></th>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_cik0000183782_DeferredTaxAssetsAbstract', window );"><strong>Deferred tax assets:</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_DeferredTaxAssetsOperatingLossCarryforwards', window );">Net operating loss carry-forwards</a></td>
<td class="nump">$ 5,049<span></span>
</td>
<td class="nump">$ 107,661<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_DeferredTaxAssetsInventory', window );">Inventory written down</a></td>
<td class="nump">144,106<span></span>
</td>
<td class="nump">134,626<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_DeferredTaxAssetsTaxDeferredExpenseReservesAndAccrualsAllowanceForDoubtfulAccounts', window );">Allowance for doubtful accounts</a></td>
<td class="nump">19,008<span></span>
</td>
<td class="nump">17,173<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="reu">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_DeferredTaxAssetsGross', window );">Total</a></td>
<td class="nump">168,163<span></span>
</td>
<td class="nump">259,460<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_DeferredTaxAssetsValuationAllowance', window );">Valuation allowance</a></td>
<td class="num">(15,688)<span></span>
</td>
<td class="num">(14,248)<span></span>
</td>
<td class="num">$ (13,636)<span></span>
</td>
</tr>
<tr class="reu">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_DeferredTaxAssetsLiabilitiesNet', window );">Total deferred tax assets, net</a></td>
<td class="nump">$ 152,475<span></span>
</td>
<td class="nump">$ 245,212<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
</table>
<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_cik0000183782_DeferredTaxAssetsAbstract">
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<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">cik0000183782_DeferredTaxAssetsAbstract</td>
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<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
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<td><strong> Balance Type:</strong></td>
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<td><strong> Period Type:</strong></td>
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<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_DeferredTaxAssetsGross">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Amount before allocation of valuation allowances of deferred tax asset attributable to deductible temporary differences and carryforwards.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 740<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 2<br> -Subparagraph (b)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147482685/740-10-50-2<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_DeferredTaxAssetsGross</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
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<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
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<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
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<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_DeferredTaxAssetsInventory">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Amount before allocation of valuation allowances of deferred tax asset attributable to deductible temporary differences from inventory.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Topic 740<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 6<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147482685/740-10-50-6<br><br>Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Name Accounting Standards Codification<br> -Topic 740<br> -SubTopic 10<br> -Section 50<br> -Paragraph 8<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147482685/740-10-50-8<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_DeferredTaxAssetsInventory</td>
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<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
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<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
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<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
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<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
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<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_DeferredTaxAssetsLiabilitiesNet">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Amount, after allocation of valuation allowances and deferred tax liability, of deferred tax asset attributable to deductible differences and carryforwards, without jurisdictional netting.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Topic 740<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 2<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147482685/740-10-50-2<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_DeferredTaxAssetsLiabilitiesNet</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
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<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_DeferredTaxAssetsOperatingLossCarryforwards">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Amount before allocation of valuation allowances of deferred tax asset attributable to deductible operating loss carryforwards.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Topic 740<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 6<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147482685/740-10-50-6<br><br>Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Name Accounting Standards Codification<br> -Topic 740<br> -SubTopic 10<br> -Section 50<br> -Paragraph 8<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147482685/740-10-50-8<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_DeferredTaxAssetsOperatingLossCarryforwards</td>
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<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
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<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
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<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_DeferredTaxAssetsTaxDeferredExpenseReservesAndAccrualsAllowanceForDoubtfulAccounts">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Amount, before allocation of valuation allowance, of deferred tax asset attributable to deductible temporary difference from allowance for credit loss on accounts receivable.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Topic 740<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 6<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147482685/740-10-50-6<br><br>Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Name Accounting Standards Codification<br> -Topic 740<br> -SubTopic 10<br> -Section 50<br> -Paragraph 8<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147482685/740-10-50-8<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_DeferredTaxAssetsTaxDeferredExpenseReservesAndAccrualsAllowanceForDoubtfulAccounts</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
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<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
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<td><strong> Balance Type:</strong></td>
<td>debit</td>
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<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
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<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_DeferredTaxAssetsValuationAllowance">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Amount of deferred tax assets for which it is more likely than not that a tax benefit will not be realized.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 740<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 2<br> -Subparagraph (c)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147482685/740-10-50-2<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_DeferredTaxAssetsValuationAllowance</td>
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<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
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<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
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</div></td></tr>
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<head>
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<span style="display: none;">v3.24.1.u1</span><table class="report" border="0" cellspacing="2" id="idm140135286552096">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>Taxes (Details) - Schedule of Movement of the Valuation Allowance - USD ($)<br></strong></div></th>
<th class="th" colspan="2">12 Months Ended</th>
</tr>
<tr>
<th class="th"><div>Sep. 30, 2023</div></th>
<th class="th"><div>Sep. 30, 2022</div></th>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_cik0000183782_ScheduleOfMovementOfTheValuationAllowanceAbstract', window );"><strong>Schedule of Movement of the Valuation Allowance [Abstract]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
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</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_DeferredTaxAssetsValuationAllowance', window );">Beginning balance</a></td>
<td class="nump">$ 14,248<span></span>
</td>
<td class="nump">$ 13,636<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_DeferredTaxesBusinessCombinationValuationAllowanceAvailableToReduceIncomeTaxExpense', window );">Current year addition</a></td>
<td class="nump">1,844<span></span>
</td>
<td class="nump">2,022<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_cik0000183782_ExchangeDifference', window );">Exchange difference</a></td>
<td class="num">(404)<span></span>
</td>
<td class="num">(1,410)<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_DeferredTaxAssetsValuationAllowance', window );">Ending balance</a></td>
<td class="nump">$ 15,688<span></span>
</td>
<td class="nump">$ 14,248<span></span>
</td>
</tr>
</table>
<div style="display: none;">
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<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The amount of expense in the period for fees charged by securities exchanges for the privilege of trading securities listed on that exchange. Some fees vary with the related volume, while others are fixed.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
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<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
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<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Amount of deferred tax assets for which it is more likely than not that a tax benefit will not be realized.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 740<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 2<br> -Subparagraph (c)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147482685/740-10-50-2<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_DeferredTaxAssetsValuationAllowance</td>
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<td>instant</td>
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<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_DeferredTaxesBusinessCombinationValuationAllowanceAvailableToReduceIncomeTaxExpense">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The amount of the valuation allowance recorded in a business combination against deductible temporary differences for which related tax benefits will be recorded as a reduction of the acquired entity's income tax expense (after such benefits are first being applied to reduce goodwill and then other noncurrent intangible assets to zero).</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Name Accounting Standards Codification<br> -Topic 805<br> -SubTopic 740<br> -Section 25<br> -Paragraph 3<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147479692/805-740-25-3<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_DeferredTaxesBusinessCombinationValuationAllowanceAvailableToReduceIncomeTaxExpense</td>
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<span style="display: none;">v3.24.1.u1</span><table class="report" border="0" cellspacing="2" id="idm140135287085984">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>Taxes (Details) - Schedule of Effective Tax Rate<br></strong></div></th>
<th class="th" colspan="3">12 Months Ended</th>
</tr>
<tr>
<th class="th"><div>Sep. 30, 2023</div></th>
<th class="th"><div>Sep. 30, 2022</div></th>
<th class="th"><div>Sep. 30, 2021</div></th>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_cik0000183782_ScheduleOfEffectiveTaxRateAbstract', window );"><strong>Schedule of Effective Tax Rate [Abstract]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_EffectiveIncomeTaxRateReconciliationStateAndLocalIncomeTaxes', window );">China Income tax statutory rate</a></td>
<td class="nump">25.00%<span></span>
</td>
<td class="nump">25.00%<span></span>
</td>
<td class="nump">25.00%<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_EffectiveIncomeTaxRateReconciliationTaxHolidays', window );">Effect of PRC tax holiday</a></td>
<td class="num">(11.60%)<span></span>
</td>
<td class="num">(9.90%)<span></span>
</td>
<td class="num">(9.90%)<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_cik0000183782_EffectiveIncomeTaxRateReconciliationPermanentDifference', window );">Permanent difference</a></td>
<td class="nump">0.10%<span></span>
</td>
<td class="nump">0.10%<span></span>
</td>
<td class="nump">4.60%<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_EffectiveIncomeTaxRateReconciliationTaxCreditsResearch', window );">Research and development tax credit</a></td>
<td class="num">(7.20%)<span></span>
</td>
<td class="num">(14.00%)<span></span>
</td>
<td class="num">(11.20%)<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_EffectiveIncomeTaxRateReconciliationOtherReconcilingItemsPercent', window );">Non-PRC entity not subject PRC income tax</a></td>
<td class="nump">4.30%<span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_EffectiveIncomeTaxRateReconciliationChangeInDeferredTaxAssetsValuationAllowance', window );">Change in valuation allowance</a></td>
<td class="nump">0.10%<span></span>
</td>
<td class="nump">0.10%<span></span>
</td>
<td class="nump">0.10%<span></span>
</td>
</tr>
<tr class="rou">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_EffectiveIncomeTaxRateContinuingOperations', window );">Effective tax rate</a></td>
<td class="nump">10.70%<span></span>
</td>
<td class="nump">1.30%<span></span>
</td>
<td class="nump">8.60%<span></span>
</td>
</tr>
</table>
<div style="display: none;">
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<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Percentage of the difference between reported income tax expense (benefit) and expected income tax expense (benefit) computed by applying the domestic federal statutory income tax rates to pretax income (loss) from continuing operations attributable to permanent difference.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
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<td><strong> Name:</strong></td>
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<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">cik0000183782_ScheduleOfEffectiveTaxRateAbstract</td>
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<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_EffectiveIncomeTaxRateContinuingOperations">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Percentage of current income tax expense (benefit) and deferred income tax expense (benefit) pertaining to continuing operations.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 740<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 12<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147482685/740-10-50-12<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_EffectiveIncomeTaxRateContinuingOperations</td>
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<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
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<td><strong> Period Type:</strong></td>
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<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Percentage of the difference between reported income tax expense (benefit) and expected income tax expense (benefit) computed by applying the domestic federal statutory income tax rates to pretax income (loss) from continuing operations attributable to changes in the valuation allowance for deferred tax assets.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Topic 740<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 12<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147482685/740-10-50-12<br><br>Reference 2: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Topic 740<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SAB Topic 6.I.Fact.4)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147479360/740-10-S99-1<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_EffectiveIncomeTaxRateReconciliationChangeInDeferredTaxAssetsValuationAllowance</td>
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<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
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<td><strong> Balance Type:</strong></td>
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<td><strong> Period Type:</strong></td>
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<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_EffectiveIncomeTaxRateReconciliationOtherReconcilingItemsPercent">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Percentage of the difference, between reported income tax expense (benefit) and the expected income tax expense (benefit) computed by applying the domestic federal statutory income tax rates to pretax income (loss) from continuing operations, that is attributable to tax exempt income, equity in earnings (loss) of an unconsolidated subsidiary, minority interest income (expense), tax holiday, disposition of a business, disposition of an asset, repatriation of foreign earnings, repatriation of foreign earnings jobs creation act of 2004, change in enacted tax rate, prior year income taxes, change in deferred tax asset valuation allowance, and other adjustments.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_EffectiveIncomeTaxRateReconciliationOtherReconcilingItemsPercent</td>
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<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Percentage of the difference between reported income tax expense (benefit) and expected income tax expense (benefit) computed by applying the domestic federal statutory income tax rates to pretax income (loss) from continuing operations applicable to state and local income tax expense (benefit), net of federal tax expense (benefit).</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Topic 740<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 12<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147482685/740-10-50-12<br><br>Reference 2: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Topic 740<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SAB Topic 6.I.Fact.4)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147479360/740-10-S99-1<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_EffectiveIncomeTaxRateReconciliationStateAndLocalIncomeTaxes</td>
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<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Percentage of the difference between reported income tax expense (benefit) and expected income tax expense (benefit) computed by applying the domestic federal statutory income tax rates to pretax income (loss) from continuing operations attributable to research tax credit.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Topic 740<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 12<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147482685/740-10-50-12<br><br>Reference 2: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Topic 740<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SAB Topic 6.I.Fact.4)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147479360/740-10-S99-1<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_EffectiveIncomeTaxRateReconciliationTaxCreditsResearch</td>
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<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
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<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Percentage of the difference between reported income tax expense (benefit) and expected income tax expense (benefit) computed by applying the domestic federal statutory income tax rates to pretax income (loss) from continuing operations attributable to income exempt from income tax because of a tax holiday.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Topic 740<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 12<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147482685/740-10-50-12<br><br>Reference 2: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Topic 740<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SAB Topic 6.I.Fact.4)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147479360/740-10-S99-1<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_EffectiveIncomeTaxRateReconciliationTaxHolidays</td>
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<span style="display: none;">v3.24.1.u1</span><table class="report" border="0" cellspacing="2" id="idm140135286708400">
<tr>
<th class="tl" colspan="1" rowspan="1"><div style="width: 200px;"><strong>Taxes (Details) - Schedule of Taxes Payable - USD ($)<br></strong></div></th>
<th class="th"><div>Sep. 30, 2023</div></th>
<th class="th"><div>Sep. 30, 2022</div></th>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_cik0000183782_ScheduleOfTaxesPayableAbstract', window );"><strong>Schedule of Taxes Payable [Abstract]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_AccruedIncomeTaxesCurrent', window );">Income tax payable</a></td>
<td class="nump">$ 263,131<span></span>
</td>
<td class="nump">$ 170,887<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_SalesAndExciseTaxPayableCurrent', window );">Value added tax payable</a></td>
<td class="nump">1,627<span></span>
</td>
<td class="nump">52,474<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_AccrualForTaxesOtherThanIncomeTaxesCurrent', window );">Other taxes payable</a></td>
<td class="nump">6,665<span></span>
</td>
<td class="nump">24,729<span></span>
</td>
</tr>
<tr class="reu">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_TaxesPayableCurrent', window );">Total taxes payable</a></td>
<td class="nump">$ 271,423<span></span>
</td>
<td class="nump">$ 248,090<span></span>
</td>
</tr>
</table>
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<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
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<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Carrying value as of the balance sheet date of obligations incurred and payable for real and property taxes. Used to reflect the current portion of the liabilities (due within one year or within the normal operating cycle if longer).</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/exampleRef<br> -Topic 210<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 45<br> -Paragraph 8<br> -Subparagraph (c)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147483467/210-10-45-8<br><br>Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Name Accounting Standards Codification<br> -Topic 210<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02.20)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480566/210-10-S99-1<br><br>Reference 3: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Name Accounting Standards Codification<br> -Topic 720<br> -SubTopic 30<br> -Section 45<br> -Paragraph 1<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147483384/720-30-45-1<br></p></div>
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<tr>
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<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Carrying amount as of the balance sheet date of the unpaid sum of the known and estimated amounts payable to satisfy all currently due domestic and foreign income tax obligations.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Topic 210<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02(20))<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480566/210-10-S99-1<br><br>Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Topic 942<br> -SubTopic 210<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.9-03(15)(1))<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147479853/942-210-S99-1<br></p></div>
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<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Carrying value as of the balance sheet date of liabilities incurred through that date and payable for statutory sales and use taxes, including value added tax. Used to reflect the current portion of the liabilities (due within one year or within the normal operating cycle if longer).</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Name Accounting Standards Codification<br> -Topic 210<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02.19(a))<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480566/210-10-S99-1<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
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<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Carrying value as of the balance sheet date of obligations incurred and payable for statutory income, sales, use, payroll, excise, real, property and other taxes. Used to reflect the current portion of the liabilities (due within one year or within the normal operating cycle if longer).</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Name Accounting Standards Codification<br> -Topic 210<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02.19,20)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480566/210-10-S99-1<br></p></div>
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<html>
<head>
<title></title>
<link rel="stylesheet" type="text/css" href="include/report.css">
<script type="text/javascript" src="Show.js">/* Do Not Remove This Comment */</script><script type="text/javascript">
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<span style="display: none;">v3.24.1.u1</span><table class="report" border="0" cellspacing="2" id="idm140135379711296">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>Concentrations (Details) - USD ($)<br></strong></div></th>
<th class="th" colspan="3">12 Months Ended</th>
</tr>
<tr>
<th class="th"><div>Sep. 30, 2023</div></th>
<th class="th"><div>Sep. 30, 2022</div></th>
<th class="th"><div>Sep. 30, 2021</div></th>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_cik0000183782_ConcentrationsLineItems', window );"><strong>Concentrations [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_cik0000183782_CashDepositsWithFinancialInstitutionsOutside', window );">Cash deposit at financial institutions outside (in Dollars)</a></td>
<td class="nump">$ 1,363,617<span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_cik0000183782_CashDepositsWithFinancialInstitutions', window );">Cash deposit at financial institutions (in Dollars)</a></td>
<td class="nump">5,561,070<span></span>
</td>
<td class="nump">4,785,389<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_srt_StatementGeographicalAxis=country_HK', window );">Hong Kong [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_cik0000183782_ConcentrationsLineItems', window );"><strong>Concentrations [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_cik0000183782_CashDepositsWithFinancialInstitutions', window );">Cash deposit at financial institutions (in Dollars)</a></td>
<td class="nump">$ 108<span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_srt_MajorCustomersAxis=cik0000183782_CustomerOneMember', window );">Customer One [Member] | Revenue Benchmark [Member] | Customer Concentration Risk [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_cik0000183782_ConcentrationsLineItems', window );"><strong>Concentrations [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_ConcentrationRiskPercentage1', window );">Concentration risk, percentage</a></td>
<td class="nump">69.80%<span></span>
</td>
<td class="nump">73.00%<span></span>
</td>
<td class="nump">78.20%<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_srt_MajorCustomersAxis=cik0000183782_CustomerOneMember', window );">Customer One [Member] | Accounts Receivable [Member] | Customer Concentration Risk [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_cik0000183782_ConcentrationsLineItems', window );"><strong>Concentrations [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_ConcentrationRiskPercentage1', window );">Concentration risk, percentage</a></td>
<td class="nump">53.10%<span></span>
</td>
<td class="nump">72.40%<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_srt_MajorCustomersAxis=cik0000183782_CustomerMember', window );">Customer [Member] | Revenue Benchmark [Member] | Customer Concentration Risk [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_cik0000183782_ConcentrationsLineItems', window );"><strong>Concentrations [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_ConcentrationRiskPercentage1', window );">Concentration risk, percentage</a></td>
<td class="nump">78.20%<span></span>
</td>
<td class="nump">80.50%<span></span>
</td>
<td class="nump">83.20%<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_srt_MajorCustomersAxis=cik0000183782_CustomerMember', window );">Customer [Member] | Subsidiaries [Member] | Revenue Benchmark [Member] | Customer Concentration Risk [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_cik0000183782_ConcentrationsLineItems', window );"><strong>Concentrations [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_ConcentrationRiskPercentage1', window );">Concentration risk, percentage</a></td>
<td class="nump">8.40%<span></span>
</td>
<td class="nump">7.50%<span></span>
</td>
<td class="nump">5.00%<span></span>
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<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_ShareBasedGoodsAndNonemployeeServicesTransactionBySupplierAxis=cik0000183782_NoSupplierMember', window );">No Supplier [Member] | Purchase Benchmark [Member] | Supplier Concentration Risk [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_cik0000183782_ConcentrationsLineItems', window );"><strong>Concentrations [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_ConcentrationRiskPercentage1', window );">Concentration risk, percentage</a></td>
<td class="nump">10.00%<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_ShareBasedGoodsAndNonemployeeServicesTransactionBySupplierAxis=cik0000183782_SupplierOneMember', window );">Supplier One [Member] | Purchase Benchmark [Member] | Supplier Concentration Risk [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_cik0000183782_ConcentrationsLineItems', window );"><strong>Concentrations [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_ConcentrationRiskPercentage1', window );">Concentration risk, percentage</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">10.00%<span></span>
</td>
<td class="nump">15.70%<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_ShareBasedGoodsAndNonemployeeServicesTransactionBySupplierAxis=cik0000183782_SupplierOneMember', window );">Supplier One [Member] | Accounts Payable [Member] | Supplier Concentration Risk [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_cik0000183782_ConcentrationsLineItems', window );"><strong>Concentrations [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_ConcentrationRiskPercentage1', window );">Concentration risk, percentage</a></td>
<td class="nump">10.50%<span></span>
</td>
<td class="nump">10.70%<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
</table>
<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_cik0000183782_CashDepositsWithFinancialInstitutions">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Cash deposits with financial institutions.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">cik0000183782_CashDepositsWithFinancialInstitutions</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>cik0000183782_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_cik0000183782_CashDepositsWithFinancialInstitutionsOutside">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Cash, Deposits with financial institutions outside.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">cik0000183782_CashDepositsWithFinancialInstitutionsOutside</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>cik0000183782_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_cik0000183782_ConcentrationsLineItems">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Concentrations [Line Items].</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">cik0000183782_ConcentrationsLineItems</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>cik0000183782_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_ConcentrationRiskPercentage1">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>For an entity that discloses a concentration risk in relation to quantitative amount, which serves as the "benchmark" (or denominator) in the equation, this concept represents the concentration percentage derived from the division.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 280<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 42<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147482810/280-10-50-42<br><br>Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Name Accounting Standards Codification<br> -Topic 825<br> -SubTopic 10<br> -Section 50<br> -Paragraph 21<br> -Subparagraph (a)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147482907/825-10-50-21<br><br>Reference 3: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Name Accounting Standards Codification<br> -Topic 825<br> -SubTopic 10<br> -Section 50<br> -Paragraph 20<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147482907/825-10-50-20<br><br>Reference 4: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Name Accounting Standards Codification<br> -Topic 275<br> -SubTopic 10<br> -Section 50<br> -Paragraph 18<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147482861/275-10-50-18<br><br>Reference 5: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Name Accounting Standards Codification<br> -Topic 275<br> -SubTopic 10<br> -Section 50<br> -Paragraph 20<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147482861/275-10-50-20<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_ConcentrationRiskPercentage1</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>dtr-types:percentItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_srt_StatementGeographicalAxis=country_HK">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">srt_StatementGeographicalAxis=country_HK</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_srt_MajorCustomersAxis=cik0000183782_CustomerOneMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">srt_MajorCustomersAxis=cik0000183782_CustomerOneMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_ConcentrationRiskByBenchmarkAxis=us-gaap_SalesRevenueNetMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_ConcentrationRiskByBenchmarkAxis=us-gaap_SalesRevenueNetMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_ConcentrationRiskByTypeAxis=us-gaap_CustomerConcentrationRiskMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_ConcentrationRiskByTypeAxis=us-gaap_CustomerConcentrationRiskMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_ConcentrationRiskByBenchmarkAxis=us-gaap_AccountsReceivableMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_ConcentrationRiskByBenchmarkAxis=us-gaap_AccountsReceivableMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_srt_MajorCustomersAxis=cik0000183782_CustomerMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">srt_MajorCustomersAxis=cik0000183782_CustomerMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_srt_ConsolidatedEntitiesAxis=srt_SubsidiariesMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">srt_ConsolidatedEntitiesAxis=srt_SubsidiariesMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_ShareBasedGoodsAndNonemployeeServicesTransactionBySupplierAxis=cik0000183782_NoSupplierMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_ShareBasedGoodsAndNonemployeeServicesTransactionBySupplierAxis=cik0000183782_NoSupplierMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_ConcentrationRiskByBenchmarkAxis=cik0000183782_PurchaseBenchmarkMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_ConcentrationRiskByBenchmarkAxis=cik0000183782_PurchaseBenchmarkMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_ConcentrationRiskByTypeAxis=us-gaap_SupplierConcentrationRiskMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_ConcentrationRiskByTypeAxis=us-gaap_SupplierConcentrationRiskMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_ShareBasedGoodsAndNonemployeeServicesTransactionBySupplierAxis=cik0000183782_SupplierOneMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_ShareBasedGoodsAndNonemployeeServicesTransactionBySupplierAxis=cik0000183782_SupplierOneMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_ConcentrationRiskByBenchmarkAxis=us-gaap_AccountsPayableMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_ConcentrationRiskByBenchmarkAxis=us-gaap_AccountsPayableMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
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</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>123
<FILENAME>R72.htm
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
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<head>
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<span style="display: none;">v3.24.1.u1</span><table class="report" border="0" cellspacing="2" id="idm140135289219488">
<tr>
<th class="tl" colspan="2" rowspan="2"><div style="width: 200px;"><strong>Shareholders' Equity (Details)<br></strong></div></th>
<th class="th" colspan="1"></th>
<th class="th" colspan="1"></th>
<th class="th" colspan="1"></th>
<th class="th" colspan="2">12 Months Ended</th>
<th class="th" colspan="1"></th>
<th class="th" colspan="1"></th>
</tr>
<tr>
<th class="th">
<div>Feb. 08, 2024 </div>
<div>USD ($) </div>
<div>$ / shares </div>
<div>shares</div>
</th>
<th class="th">
<div>Apr. 06, 2023 </div>
<div>USD ($) </div>
<div>shares</div>
</th>
<th class="th">
<div>Mar. 30, 2023 </div>
<div>USD ($) </div>
<div>$ / shares </div>
<div>shares</div>
</th>
<th class="th">
<div>Sep. 30, 2023 </div>
<div>USD ($) </div>
<div>$ / shares </div>
<div>shares</div>
</th>
<th class="th">
<div>Sep. 30, 2022 </div>
<div>USD ($) </div>
<div>$ / shares </div>
<div>shares</div>
</th>
<th class="th">
<div>Oct. 28, 2022 </div>
<div>shares</div>
</th>
<th class="th">
<div>Sep. 30, 2021 </div>
<div>shares</div>
</th>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_TemporaryEquityLineItems', window );"><strong>Stockholders Equity [Line Items]</strong></a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_CommonStockSharesAuthorized', window );">Common stock shares authorized</a></td>
<td class="th" style="border-bottom: 0px;"><sup>[1]</sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">1,000,000,000<span></span>
</td>
<td class="nump">1,000,000,000<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_CommonStockParOrStatedValuePerShare', window );">Common stock value per share (in Dollars per share) | $ / shares</a></td>
<td class="th" style="border-bottom: 0px;"><sup>[1]</sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 0.00005<span></span>
</td>
<td class="nump">$ 0.00005<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_CommonStockSharesIssued', window );">Ordinary shares issued</a></td>
<td class="th" style="border-bottom: 0px;"><sup>[1]</sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">155,947,100<span></span>
</td>
<td class="nump">135,000,000<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_cik0000183782_OrdinarySharesSurrendered', window );">Surrendered of ordinary shares</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">265,000,000<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_CommonStockSharesOutstanding', window );">Ordinary shares outstanding</a></td>
<td class="th" style="border-bottom: 0px;"><sup>[1]</sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">155,947,100<span></span>
</td>
<td class="nump">135,000,000<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_StockIssuedDuringPeriodSharesOther', window );">Ordinary shares issued</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">3,000,000<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_SaleOfStockPricePerShare', window );">Public offering price (in Dollars per share) | $ / shares</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 0.4<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_SaleLeasebackTransactionGrossProceedsInvestingActivities', window );">Total gross proceeds (in Dollars) | $</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 378,840<span></span>
</td>
<td class="nump">$ 8,000,000<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_ProceedsFromDebtNetOfIssuanceCosts', window );">Net proceeds (in Dollars) | $</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 6,800,000<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_cik0000183782_GrantedUnderwritersOptionToPurchasePeriod', window );">Granted underwriters option purchase period</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">45 days<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_cik0000183782_StatutorySurplusPercentage', window );">Statutory surplus percentage</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">10.00%<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_cik0000183782_ReserveEqualPercentage', window );">Reserve is equal percentage</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">50.00%<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_RestrictedCash', window );">Restricted amounts (in Dollars) | $</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 2,010,890<span></span>
</td>
<td class="nump">$ 1,651,422<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_cik0000183782_RestrictedNetAssets', window );">Restricted net assets (in Dollars) | $</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 2,097,449<span></span>
</td>
<td class="nump">$ 1,737,982<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_SubsidiarySaleOfStockAxis=us-gaap_IPOMember', window );">Initial Public Offering [Member]</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_TemporaryEquityLineItems', window );"><strong>Stockholders Equity [Line Items]</strong></a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_StockIssuedDuringPeriodSharesOther', window );">Ordinary shares issued</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">20,000,000<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_SubsidiarySaleOfStockAxis=us-gaap_OverAllotmentOptionMember', window );">Over-Allotment Option [Member]</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_TemporaryEquityLineItems', window );"><strong>Stockholders Equity [Line Items]</strong></a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_StockIssuedDuringPeriodSharesOther', window );">Ordinary shares issued</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">947,100<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_StatementClassOfStockAxis=us-gaap_CommonStockMember', window );">Common Stock [Member]</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_TemporaryEquityLineItems', window );"><strong>Stockholders Equity [Line Items]</strong></a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_CommonStockSharesIssued', window );">Ordinary shares issued</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">135,000,000<span></span>
</td>
<td class="nump">400,000,000<span></span>
</td>
<td class="nump">135,000,000<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_CommonStockSharesOutstanding', window );">Ordinary shares outstanding</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">135,000,000<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">135,000,000<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_srt_StatementScenarioAxis=srt_ScenarioForecastMember', window );">Forecast [Member]</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_TemporaryEquityLineItems', window );"><strong>Stockholders Equity [Line Items]</strong></a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_StockholdersEquityNoteStockSplitConversionRatio1', window );">Stock split of ordinary shares</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="nump">20<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_EquityFairValueAdjustment', window );">Authorized ordinary shares (in Dollars) | $</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="nump">$ 50,000,000<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_srt_StatementScenarioAxis=srt_ScenarioForecastMember', window );">Forecast [Member] | Common Stock [Member]</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_TemporaryEquityLineItems', window );"><strong>Stockholders Equity [Line Items]</strong></a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_CommonStockSharesAuthorized', window );">Common stock shares authorized</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="nump">1,000,000,000<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_srt_StatementScenarioAxis=srt_ScenarioForecastMember', window );">Forecast [Member] | Minimum [Member]</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_TemporaryEquityLineItems', window );"><strong>Stockholders Equity [Line Items]</strong></a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_CommonStockParOrStatedValuePerShare', window );">Common stock value per share (in Dollars per share) | $ / shares</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="nump">$ 0.001<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_srt_StatementScenarioAxis=srt_ScenarioForecastMember', window );">Forecast [Member] | Maximum [Member]</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_TemporaryEquityLineItems', window );"><strong>Stockholders Equity [Line Items]</strong></a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_CommonStockParOrStatedValuePerShare', window );">Common stock value per share (in Dollars per share) | $ / shares</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="nump">$ 0.00005<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr><td colspan="8"></td></tr>
<tr><td colspan="8"><table class="outerFootnotes" width="100%"><tr class="outerFootnote">
<td style="vertical-align: top; width: 12pt;" valign="top">[1]</td>
<td style="vertical-align: top;" valign="top">Retrospectively restated for effect of a 20-for-1 forward split
on February 8, 2024.</td>
</tr></table></td></tr>
</table>
<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_cik0000183782_GrantedUnderwritersOptionToPurchasePeriod">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">cik0000183782_GrantedUnderwritersOptionToPurchasePeriod</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>cik0000183782_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:durationItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_cik0000183782_OrdinarySharesSurrendered">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Ordinary shares surrendered.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">cik0000183782_OrdinarySharesSurrendered</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>cik0000183782_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:sharesItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_cik0000183782_ReserveEqualPercentage">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Reserve is equal percentage.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">cik0000183782_ReserveEqualPercentage</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>cik0000183782_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>dtr:percentItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_cik0000183782_RestrictedNetAssets">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Restricted net assets.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">cik0000183782_RestrictedNetAssets</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>cik0000183782_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_cik0000183782_StatutorySurplusPercentage">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Statutory surplus percentage.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">cik0000183782_StatutorySurplusPercentage</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>cik0000183782_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>dtr:percentItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_CommonStockParOrStatedValuePerShare">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Face amount or stated value per share of common stock.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Topic 210<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02(29))<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480566/210-10-S99-1<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_CommonStockParOrStatedValuePerShare</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>dtr-types:perShareItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_CommonStockSharesAuthorized">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The maximum number of common shares permitted to be issued by an entity's charter and bylaws.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 946<br> -SubTopic 210<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.6-04(16)(a))<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147479617/946-210-S99-1<br><br>Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Topic 210<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02(29))<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480566/210-10-S99-1<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_CommonStockSharesAuthorized</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:sharesItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_CommonStockSharesIssued">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Total number of common shares of an entity that have been sold or granted to shareholders (includes common shares that were issued, repurchased and remain in the treasury). These shares represent capital invested by the firm's shareholders and owners, and may be all or only a portion of the number of shares authorized. Shares issued include shares outstanding and shares held in the treasury.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Topic 210<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02(29))<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480566/210-10-S99-1<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_CommonStockSharesIssued</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:sharesItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_CommonStockSharesOutstanding">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Number of shares of common stock outstanding. Common stock represent the ownership interest in a corporation.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 2<br> -SubTopic 10<br> -Topic 505<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147481112/505-10-50-2<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 946<br> -SubTopic 210<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 2<br> -Subparagraph (SX 210.6-05(4))<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147479617/946-210-S99-2<br><br>Reference 3: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Topic 946<br> -SubTopic 220<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 3<br> -Subparagraph (SX 210.6-09(4)(b))<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147483575/946-220-S99-3<br><br>Reference 4: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 946<br> -SubTopic 210<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.6-04(16)(a))<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147479617/946-210-S99-1<br><br>Reference 5: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Topic 946<br> -SubTopic 220<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 3<br> -Subparagraph (SX 210.6-09(7))<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147483575/946-220-S99-3<br><br>Reference 6: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Topic 210<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02(29))<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480566/210-10-S99-1<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_CommonStockSharesOutstanding</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:sharesItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_EquityFairValueAdjustment">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Amount of addition (reduction) to the amount at which an instrument classified in shareholders' equity could be incurred (settled) in a current transaction between willing parties.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_EquityFairValueAdjustment</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_ProceedsFromDebtNetOfIssuanceCosts">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The cash inflow from additional borrowings, net of cash paid to third parties in connection with debt origination.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 230<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 45<br> -Paragraph 14<br> -Subparagraph (b)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147482740/230-10-45-14<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_ProceedsFromDebtNetOfIssuanceCosts</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_RestrictedCash">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Amount of cash restricted as to withdrawal or usage. Cash includes, but is not limited to, currency on hand, demand deposits with banks or financial institutions, and other accounts with general characteristics of demand deposits.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Topic 944<br> -SubTopic 210<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.7-03(a)(2))<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147479440/944-210-S99-1<br><br>Reference 2: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Topic 210<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02(1))<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480566/210-10-S99-1<br><br>Reference 3: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Topic 230<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 8<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147482913/230-10-50-8<br><br>Reference 4: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Topic 942<br> -SubTopic 210<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.9-03(1)(a))<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147479853/942-210-S99-1<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_RestrictedCash</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_SaleLeasebackTransactionGrossProceedsInvestingActivities">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Amount of cash inflow before closing and debt issuance costs received by a seller-lessee in a sale-leaseback recognized in investing activities.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/otherTransitionRef<br> -Topic 840<br> -SubTopic 40<br> -Name Accounting Standards Codification<br> -Section 55<br> -Paragraph 50<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147481266/840-40-55-50<br><br>Reference 2: http://fasb.org/us-gaap/role/ref/otherTransitionRef<br> -Topic 840<br> -SubTopic 40<br> -Name Accounting Standards Codification<br> -Section 55<br> -Paragraph 52<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147481266/840-40-55-52<br><br>Reference 3: http://fasb.org/us-gaap/role/ref/otherTransitionRef<br> -Topic 840<br> -SubTopic 40<br> -Name Accounting Standards Codification<br> -Section 55<br> -Paragraph 51<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147481266/840-40-55-51<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_SaleLeasebackTransactionGrossProceedsInvestingActivities</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_SaleOfStockPricePerShare">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Per share amount received by subsidiary or equity investee for each share of common stock issued or sold in the stock transaction.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_SaleOfStockPricePerShare</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>dtr-types:perShareItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_StockIssuedDuringPeriodSharesOther">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Number of shares of stock issued attributable to transactions classified as other.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_StockIssuedDuringPeriodSharesOther</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:sharesItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_StockholdersEquityNoteStockSplitConversionRatio1">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Ratio applied to the conversion of stock split, for example but not limited to, one share converted to two or two shares converted to one.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 4<br> -Subparagraph (SAB TOPIC 4.C)<br> -SubTopic 10<br> -Topic 505<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480008/505-10-S99-4<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_StockholdersEquityNoteStockSplitConversionRatio1</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:pureItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_TemporaryEquityLineItems">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>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.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_TemporaryEquityLineItems</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_SubsidiarySaleOfStockAxis=us-gaap_IPOMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_SubsidiarySaleOfStockAxis=us-gaap_IPOMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_SubsidiarySaleOfStockAxis=us-gaap_OverAllotmentOptionMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_SubsidiarySaleOfStockAxis=us-gaap_OverAllotmentOptionMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_StatementClassOfStockAxis=us-gaap_CommonStockMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_StatementClassOfStockAxis=us-gaap_CommonStockMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
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<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
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<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_srt_StatementScenarioAxis=srt_ScenarioForecastMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">srt_StatementScenarioAxis=srt_ScenarioForecastMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
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<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_StatementClassOfStockAxis=srt_MinimumMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_StatementClassOfStockAxis=srt_MinimumMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
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<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_StatementClassOfStockAxis=srt_MaximumMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
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<td><strong> Data Type:</strong></td>
<td>na</td>
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<tr>
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<tr>
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<span style="display: none;">v3.24.1.u1</span><table class="report" border="0" cellspacing="2" id="idm140135287055920">
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<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>Commitments and Contingencies (Details)<br></strong></div></th>
<th class="th" colspan="2"></th>
<th class="th" colspan="3">12 Months Ended</th>
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<th class="th">
<div>Apr. 20, 2014 </div>
<div>USD ($)</div>
</th>
<th class="th">
<div>Apr. 20, 2014 </div>
<div>CNY (&#165;)</div>
</th>
<th class="th">
<div>Sep. 30, 2023 </div>
<div>USD ($)</div>
</th>
<th class="th">
<div>Sep. 30, 2022 </div>
<div>USD ($)</div>
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<th class="th">
<div>Sep. 30, 2021 </div>
<div>USD ($)</div>
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<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_LesseeOperatingLeaseTermOfContract', window );">Lease agreement</a></td>
<td class="text">20 years<span></span>
</td>
<td class="text">20 years<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_OperatingLeasePayments', window );">Annual rent</a></td>
<td class="nump">$ 39,000<span></span>
</td>
<td class="nump">&#165; 250,000<span></span>
</td>
<td class="nump">$ 24,099<span></span>
</td>
<td class="nump">$ 74,536<span></span>
</td>
<td class="nump">$ 82,906<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_srt_ConsolidatedEntitiesAxis=cik0000183782_TaizhouZhongjinMember', window );">Taizhou Zhongjin [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_cik0000183782_CommitmentsAndContingenciesLineItems', window );"><strong>Commitments and Contingencies [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_OperatingLeasePayments', window );">Annual rent</a></td>
<td class="nump">$ 790,000<span></span>
</td>
<td class="nump">&#165; 5,000,000<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
</table>
<div style="display: none;">
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<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">cik0000183782_CommitmentsAndContingenciesLineItems</td>
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<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
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<td><strong> Balance Type:</strong></td>
<td>na</td>
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<td><strong> Period Type:</strong></td>
<td>duration</td>
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<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_LesseeOperatingLeaseTermOfContract">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Term of lessee's operating lease, in 'PnYnMnDTnHnMnS' format, for example, 'P1Y5M13D' represents reported fact of one year, five months, and thirteen days.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Topic 842<br> -SubTopic 20<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 3<br> -Subparagraph (a)(3)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147478964/842-20-50-3<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_LesseeOperatingLeaseTermOfContract</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:durationItemType</td>
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<td>na</td>
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<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
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<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Amount of cash outflow from operating lease, excluding payments to bring another asset to condition and location necessary for its intended use.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 842<br> -SubTopic 20<br> -Name Accounting Standards Codification<br> -Section 45<br> -Paragraph 5<br> -Subparagraph (c)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147479041/842-20-45-5<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 842<br> -SubTopic 20<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 4<br> -Subparagraph (g)(1)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147478964/842-20-50-4<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_OperatingLeasePayments</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
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<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
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<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
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<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
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<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_srt_ConsolidatedEntitiesAxis=cik0000183782_TaizhouZhongjinMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">srt_ConsolidatedEntitiesAxis=cik0000183782_TaizhouZhongjinMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
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<span style="display: none;">v3.24.1.u1</span><table class="report" border="0" cellspacing="2" id="idm140135285169712">
<tr>
<th class="tl" colspan="1" rowspan="1"><div style="width: 200px;"><strong>Commitments and Contingencies (Details) - Schedule of Company was Obligated Under Operating Leases for Minimum Rentals<br></strong></div></th>
<th class="th">
<div>Sep. 30, 2023 </div>
<div>USD ($)</div>
</th>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_cik0000183782_ScheduleOfCompanyWasObligatedUnderOperatingLeasesForMinimumRentalsAbstract', window );"><strong>Schedule of Company was Obligated Under Operating Leases for Minimum Rentals [Abstract]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_LesseeOperatingLeaseLiabilityPaymentsDueNextTwelveMonths', window );">2024</a></td>
<td class="nump">$ 4,936<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_LesseeOperatingLeaseLiabilityPaymentsDueYearTwo', window );">2025</a></td>
<td class="nump">165<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_LesseeOperatingLeaseLiabilityPaymentsDueYearThree', window );">2026</a></td>
<td class="nump">165<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_LesseeOperatingLeaseLiabilityPaymentsDueYearFour', window );">2027</a></td>
<td class="nump">165<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_LesseeOperatingLeaseLiabilityPaymentsDueYearFive', window );">2028</a></td>
<td class="nump">165<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_LesseeOperatingLeaseLiabilityPaymentsDueAfterYearFive', window );">Thereafter</a></td>
<td class="nump">1,522<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_LesseeOperatingLeaseLiabilityPaymentsDue', window );">Total operating leases</a></td>
<td class="nump">$ 7,118<span></span>
</td>
</tr>
</table>
<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_cik0000183782_ScheduleOfCompanyWasObligatedUnderOperatingLeasesForMinimumRentalsAbstract">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">cik0000183782_ScheduleOfCompanyWasObligatedUnderOperatingLeasesForMinimumRentalsAbstract</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>cik0000183782_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_LesseeOperatingLeaseLiabilityPaymentsDue">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Amount of lessee's undiscounted obligation for lease payment for operating lease.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 842<br> -SubTopic 20<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 6<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147478964/842-20-50-6<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_LesseeOperatingLeaseLiabilityPaymentsDue</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_LesseeOperatingLeaseLiabilityPaymentsDueAfterYearFive">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Amount of lessee's undiscounted obligation for lease payment for operating lease due after fifth fiscal year following current fiscal year. Excludes interim and annual periods when interim periods are reported from current statement of financial position date (rolling approach).</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 842<br> -SubTopic 20<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 6<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147478964/842-20-50-6<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_LesseeOperatingLeaseLiabilityPaymentsDueAfterYearFive</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_LesseeOperatingLeaseLiabilityPaymentsDueNextTwelveMonths">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Amount of lessee's undiscounted obligation for lease payment for operating lease to be paid in next fiscal year following current fiscal year. Excludes interim and annual periods when interim periods are reported from current statement of financial position date (rolling approach).</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 842<br> -SubTopic 20<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 6<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147478964/842-20-50-6<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_LesseeOperatingLeaseLiabilityPaymentsDueNextTwelveMonths</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_LesseeOperatingLeaseLiabilityPaymentsDueYearFive">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Amount of lessee's undiscounted obligation for lease payment for operating lease to be paid in fifth fiscal year following current fiscal year. Excludes interim and annual periods when interim periods are reported from current statement of financial position date (rolling approach).</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 842<br> -SubTopic 20<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 6<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147478964/842-20-50-6<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_LesseeOperatingLeaseLiabilityPaymentsDueYearFive</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_LesseeOperatingLeaseLiabilityPaymentsDueYearFour">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Amount of lessee's undiscounted obligation for lease payment for operating lease to be paid in fourth fiscal year following current fiscal year. Excludes interim and annual periods when interim periods are reported from current statement of financial position date (rolling approach).</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 842<br> -SubTopic 20<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 6<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147478964/842-20-50-6<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_LesseeOperatingLeaseLiabilityPaymentsDueYearFour</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
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<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Amount of lessee's undiscounted obligation for lease payment for operating lease to be paid in third fiscal year following current fiscal year. Excludes interim and annual periods when interim periods are reported from current statement of financial position date (rolling approach).</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 842<br> -SubTopic 20<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 6<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147478964/842-20-50-6<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_LesseeOperatingLeaseLiabilityPaymentsDueYearThree</td>
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<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Amount of lessee's undiscounted obligation for lease payment for operating lease to be paid in second fiscal year following current fiscal year. Excludes interim and annual periods when interim periods are reported from current statement of financial position date (rolling approach).</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 842<br> -SubTopic 20<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 6<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147478964/842-20-50-6<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_LesseeOperatingLeaseLiabilityPaymentsDueYearTwo</td>
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<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Number of segments reported by the entity. A reportable segment is a component of an entity for which there is an accounting requirement to report separate financial information on that component in the entity's financial statements.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Topic 280<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 18<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147482810/280-10-50-18<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
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<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>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.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
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<span style="display: none;">v3.24.1.u1</span><table class="report" border="0" cellspacing="2" id="idm140135289800352">
<tr>
<th class="tl" colspan="1" rowspan="1"><div style="width: 200px;"><strong>Subsequent Events (Details)<br> $ / shares in Units, &#165; in Millions</strong></div></th>
<th class="th">
<div>Feb. 08, 2024 </div>
<div>$ / shares </div>
<div>shares</div>
</th>
<th class="th">
<div>Jan. 10, 2024 </div>
<div>USD ($)</div>
</th>
<th class="th">
<div>Jan. 03, 2024 </div>
<div>USD ($)</div>
</th>
<th class="th">
<div>Dec. 31, 2023 </div>
<div>USD ($) </div>
<div>$ / shares </div>
<div>shares</div>
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<div>Jan. 10, 2024 </div>
<div>CNY (&#165;)</div>
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<th class="th">
<div>Jan. 03, 2024 </div>
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<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_SubsequentEventTypeAxis=us-gaap_SubsequentEventMember', window );">Subsequent Event [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_cik0000183782_SubsequentEventsDetailsLineItems', window );"><strong>Subsequent Events (Details) [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
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<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_cik0000183782_AggregateGrossProceeds', window );">Aggregate gross proceeds | $</a></td>
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</td>
<td class="text">&#160;<span></span>
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<td class="text">&#160;<span></span>
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<td class="text">&#160;<span></span>
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<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_ShortTermDebtTypeAxis=cik0000183782_ChinaMerchantsBankMember', window );">China Merchants Bank [Member] | Subsequent Event [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_cik0000183782_SubsequentEventsDetailsLineItems', window );"><strong>Subsequent Events (Details) [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
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<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 1,371,000<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">&#165; 10.0<span></span>
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<tr class="re">
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<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">1 year<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_ShortTermDebtTypeAxis=cik0000183782_AgriculturalBankOfChinaMember', window );">Agricultural Bank of China [Member] | Subsequent Event [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_cik0000183782_SubsequentEventsDetailsLineItems', window );"><strong>Subsequent Events (Details) [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_cik0000183782_WorkingCapital', window );">Working capital</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 2,728,000<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">&#165; 19.9<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_cik0000183782_LoanMaturesTerm', window );">Loan matures</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">1 year<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_ShortTermDebtTypeAxis=cik0000183782_JiangsuBankMember', window );">Jiangsu Bank [Member] | Subsequent Event [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_cik0000183782_SubsequentEventsDetailsLineItems', window );"><strong>Subsequent Events (Details) [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_cik0000183782_WorkingCapital', window );">Working capital</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 1,371,000<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">&#165; 10.0<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_cik0000183782_LoanMaturesTerm', window );">Loan matures</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">6 months<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_srt_StatementScenarioAxis=srt_ScenarioForecastMember', window );">Forecast [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_cik0000183782_SubsequentEventsDetailsLineItems', window );"><strong>Subsequent Events (Details) [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_SharesIssued', window );">Ordinary shares issued | shares</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">600,000<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_SharesIssuedPricePerShare', window );">Ordinary shares, per share</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 0.52<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_cik0000183782_PreSplitSharesWithAParValue', window );">Pre-split shares with a par value</a></td>
<td class="nump">$ 0.001<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_cik0000183782_PostSplitSharesWithAParValue', window );">Post-split shares with a par value</a></td>
<td class="nump">$ 0.00005<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_cik0000183782_AuthorizedShareCapital', window );">Authorized share capital | shares</a></td>
<td class="nump">1,000,000,000<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_cik0000183782_AuthorizedShareCapitalPerShare', window );">Authorized share capital per share</a></td>
<td class="nump">$ 0.00005<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_srt_StatementScenarioAxis=srt_ScenarioForecastMember', window );">Forecast [Member] | China Merchants Bank [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_cik0000183782_SubsequentEventsDetailsLineItems', window );"><strong>Subsequent Events (Details) [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_InvestmentInterestRate', window );">Interest rate</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">2.80%<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">2.80%<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_srt_StatementScenarioAxis=srt_ScenarioForecastMember', window );">Forecast [Member] | Agricultural Bank of China [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_cik0000183782_SubsequentEventsDetailsLineItems', window );"><strong>Subsequent Events (Details) [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_InvestmentInterestRate', window );">Interest rate</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">2.95%<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">2.95%<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_srt_StatementScenarioAxis=srt_ScenarioForecastMember', window );">Forecast [Member] | Jiangsu Bank [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_cik0000183782_SubsequentEventsDetailsLineItems', window );"><strong>Subsequent Events (Details) [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_InvestmentInterestRate', window );">Interest rate</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">3.00%<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">3.00%<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
</table>
<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_cik0000183782_AggregateGrossProceeds">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Aggregate gross proceeds.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">cik0000183782_AggregateGrossProceeds</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>cik0000183782_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_cik0000183782_AuthorizedShareCapital">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Authorized share capital.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">cik0000183782_AuthorizedShareCapital</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>cik0000183782_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:sharesItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_cik0000183782_AuthorizedShareCapitalPerShare">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Authorized share capital per share.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">cik0000183782_AuthorizedShareCapitalPerShare</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>cik0000183782_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>dtr:perShareItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_cik0000183782_LoanMaturesTerm">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Loan matures term.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">cik0000183782_LoanMaturesTerm</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>cik0000183782_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:durationItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_cik0000183782_PostSplitSharesWithAParValue">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Post-split shares with a par value.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">cik0000183782_PostSplitSharesWithAParValue</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>cik0000183782_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>dtr:perShareItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_cik0000183782_PreSplitSharesWithAParValue">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Pre-split shares with a par value.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">cik0000183782_PreSplitSharesWithAParValue</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>cik0000183782_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>dtr:perShareItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_cik0000183782_SubsequentEventsDetailsLineItems">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">cik0000183782_SubsequentEventsDetailsLineItems</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>cik0000183782_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_cik0000183782_WorkingCapital">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The value of working capital.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">cik0000183782_WorkingCapital</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>cik0000183782_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_InvestmentInterestRate">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Rate of interest on investment.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/exampleRef<br> -Topic 946<br> -SubTopic 210<br> -Name Accounting Standards Codification<br> -Section 55<br> -Paragraph 1<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480493/946-210-55-1<br><br>Reference 2: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Topic 320<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 2<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147481800/320-10-50-2<br><br>Reference 3: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Topic 320<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 5<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147481800/320-10-50-5<br><br>Reference 4: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 946<br> -SubTopic 320<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 2<br> -Subparagraph (SX 210.12-12A(Column A)(Footnote 2))<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480032/946-320-S99-2<br><br>Reference 5: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 946<br> -SubTopic 320<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 2<br> -Subparagraph (SX 210.12-12A(Column A)(Footnote 3))<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480032/946-320-S99-2<br><br>Reference 6: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 946<br> -SubTopic 320<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.12-12(Column A)(Footnote 2))<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480032/946-320-S99-1<br><br>Reference 7: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 946<br> -SubTopic 320<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 6<br> -Subparagraph (SX 210.12-14(Column A)(Footnote 2))<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480032/946-320-S99-6<br><br>Reference 8: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 946<br> -SubTopic 320<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.12-12(Column A)(Footnote 4))<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480032/946-320-S99-1<br><br>Reference 9: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 946<br> -SubTopic 320<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 3<br> -Subparagraph (SX 210.12-12B(Column A)(Footnote 3))<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480032/946-320-S99-3<br><br>Reference 10: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 946<br> -SubTopic 320<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 3<br> -Subparagraph (SX 210.12-12B(Column A)(Footnote 4)(a))<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480032/946-320-S99-3<br><br>Reference 11: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 946<br> -SubTopic 320<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 6<br> -Subparagraph (SX 210.12-14(Column A)(Footnote 3))<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480032/946-320-S99-6<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_InvestmentInterestRate</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>dtr-types:percentItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
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<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_SharesIssued">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Number of shares of stock issued as of the balance sheet date, including shares that had been issued and were previously outstanding but which are now held in the treasury.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 2<br> -SubTopic 10<br> -Topic 505<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147481112/505-10-50-2<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_SharesIssued</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:sharesItemType</td>
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<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_SharesIssuedPricePerShare">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Per share or per unit amount of equity securities issued.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_SharesIssuedPricePerShare</td>
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<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
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<td><strong> Period Type:</strong></td>
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<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
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<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_SubsequentEventTypeAxis=us-gaap_SubsequentEventMember</td>
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<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
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<td><strong> Data Type:</strong></td>
<td>na</td>
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<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
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<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_ShortTermDebtTypeAxis=cik0000183782_ChinaMerchantsBankMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_ShortTermDebtTypeAxis=cik0000183782_ChinaMerchantsBankMember</td>
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<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
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<td><strong> Data Type:</strong></td>
<td>na</td>
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<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
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<tr>
<td><strong> Period Type:</strong></td>
<td></td>
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</table></div>
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<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_ShortTermDebtTypeAxis=cik0000183782_AgriculturalBankOfChinaMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_ShortTermDebtTypeAxis=cik0000183782_AgriculturalBankOfChinaMember</td>
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<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
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<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
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<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_ShortTermDebtTypeAxis=cik0000183782_JiangsuBankMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
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<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_ShortTermDebtTypeAxis=cik0000183782_JiangsuBankMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
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<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_srt_StatementScenarioAxis=srt_ScenarioForecastMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">srt_StatementScenarioAxis=srt_ScenarioForecastMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
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<td></td>
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<span style="display: none;">v3.24.1.u1</span><table class="report" border="0" cellspacing="2" id="idm140135282464480">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>Condensed Financial Information of the Parent Company (Details)<br></strong></div></th>
<th class="th" colspan="1">12 Months Ended</th>
</tr>
<tr><th class="th"><div>Sep. 30, 2023</div></th></tr>
<tr class="re">
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<td class="text">&#160;<span></span>
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<td class="nump">25.00%<span></span>
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</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_srt_ConsolidatedEntitiesAxis=srt_SubsidiariesMember', window );">VIE&#8217;s Subsidiaries [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_cik0000183782_CondensedFinancialInformationoftheParentCompanyDetailsLineItems', window );"><strong>Condensed Financial Information of the Parent Company [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_cik0000183782_PercentageOfConsolidatedNetAssets', window );">Consolidated net assets percentage</a></td>
<td class="nump">25.00%<span></span>
</td>
</tr>
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<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">cik0000183782_CondensedFinancialInformationoftheParentCompanyDetailsLineItems</td>
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<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Percentage of consolidated net assets.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">cik0000183782_PercentageOfConsolidatedNetAssets</td>
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<td><strong> Period Type:</strong></td>
<td>duration</td>
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<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_srt_ConsolidatedEntitiesAxis=srt_SubsidiariesMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">srt_ConsolidatedEntitiesAxis=srt_SubsidiariesMember</td>
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<html>
<head>
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<link rel="stylesheet" type="text/css" href="include/report.css">
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<span style="display: none;">v3.24.1.u1</span><table class="report" border="0" cellspacing="2" id="idm140135286772064">
<tr>
<th class="tl" colspan="2" rowspan="1"><div style="width: 200px;"><strong>Condensed Financial Information of the Parent Company (Details) - Schedule of Parent Company Balance Sheets - Jin Medical International Ltd [Member] - USD ($)<br></strong></div></th>
<th class="th"><div>Sep. 30, 2023</div></th>
<th class="th"><div>Sep. 30, 2022</div></th>
<th class="th"><div>Sep. 30, 2021</div></th>
<th class="th"><div>Sep. 30, 2020</div></th>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_cik0000183782_CurrentAssetsAbstract0', window );"><strong>Current assets</strong></a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
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<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalents', window );">Cash</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="nump">$ 1,363,617<span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
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<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_ShortTermInvestments', window );">Short-term investments</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="nump">5,300,000<span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_PrepaidExpenseAndOtherAssetsCurrent', window );">Prepaid expenses and other current assets</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="nump">60,000<span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_ReceivablesNetCurrent', window );">Intercompany receivable</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text"> <span></span>
</td>
<td class="nump">6,750<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rou">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_AssetsCurrent', window );">TOTAL CURRENT ASSETS</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="nump">6,723,617<span></span>
</td>
<td class="nump">6,750<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_cik0000183782_NonCurrentAssetsAbstract', window );"><strong>Non-current assets</strong></a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_InvestmentsInAffiliatesSubsidiariesAssociatesAndJointVentures', window );">Income from investment in subsidiaries and VIE</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="nump">8,337,887<span></span>
</td>
<td class="nump">4,899,615<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="reu">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_Assets', window );">TOTAL ASSETS</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="nump">15,061,504<span></span>
</td>
<td class="nump">4,906,365<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_LiabilitiesAbstract', window );"><strong>LIABILITIES</strong></a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_AccountsPayableCurrent', window );">Accounts payable</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="nump">160,000<span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_AccountsPayableOtherCurrent', window );">Intercompany payable</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="nump">758,493<span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="reu">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_Liabilities', window );">TOTAL LIABILITIES</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="nump">918,493<span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_cik0000183782_ShareholdersEquityAbstract0', window );"><strong>SHAREHOLDERS&#8217; EQUITY</strong></a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_CommonStockValue', window );">Ordinary shares, value</a></td>
<td class="th" style="border-bottom: 0px;"><sup>[1]</sup></td>
<td class="nump">7,797<span></span>
</td>
<td class="nump">6,750<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_AdditionalPaidInCapital', window );">Additional paid-in capital</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="nump">6,357,369<span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_RetainedEarningsAccumulatedDeficit', window );">Retained earnings</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="nump">7,777,845<span></span>
</td>
<td class="nump">4,899,615<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_AccumulatedOtherComprehensiveIncomeLossNetOfTax', window );">Accumulated other comprehensive gain</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="reu">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_StockholdersEquity', window );">TOTAL SHAREHOLDERS&#8217; EQUITY</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="nump">14,143,011<span></span>
</td>
<td class="nump">4,906,365<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rou">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_LiabilitiesAndStockholdersEquity', window );">TOTAL LIABILITIES AND SHAREHOLDERS&#8217; EQUITY</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="nump">$ 15,061,504<span></span>
</td>
<td class="nump">$ 4,906,365<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr><td colspan="5"></td></tr>
<tr><td colspan="5"><table class="outerFootnotes" width="100%"><tr class="outerFootnote">
<td style="vertical-align: top; width: 12pt;" valign="top">[1]</td>
<td style="vertical-align: top;" valign="top">Retrospectively restated for effect of a 20-for-1 forward
split on February 8, 2024.</td>
</tr></table></td></tr>
</table>
<div style="display: none;">
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<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
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<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
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<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">cik0000183782_ShareholdersEquityAbstract0</td>
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<td>xbrli:stringItemType</td>
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<td><strong> Period Type:</strong></td>
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</tr>
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<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_AccountsPayableCurrent">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Carrying value as of the balance sheet date of liabilities incurred (and for which invoices have typically been received) and payable to vendors for goods and services received that are used in an entity's business. Used to reflect the current portion of the liabilities (due within one year or within the normal operating cycle if longer).</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/exampleRef<br> -Topic 852<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 55<br> -Paragraph 10<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147481372/852-10-55-10<br><br>Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Name Accounting Standards Codification<br> -Topic 210<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02.19(a))<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480566/210-10-S99-1<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_AccountsPayableCurrent</td>
</tr>
<tr>
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<td><strong> Data Type:</strong></td>
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</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_AccountsPayableOtherCurrent">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Amount of obligations incurred classified as other, payable within one year or the normal operating cycle, if longer.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Name Accounting Standards Codification<br> -Topic 210<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02.19(a))<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480566/210-10-S99-1<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_AccountsPayableOtherCurrent</td>
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<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
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<td><strong> Data Type:</strong></td>
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<td><strong> Balance Type:</strong></td>
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<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
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<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_AccumulatedOtherComprehensiveIncomeLossNetOfTax">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Amount, after tax, of accumulated increase (decrease) in equity from transaction and other event and circumstance from nonowner source.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Name Accounting Standards Codification<br> -Topic 220<br> -SubTopic 10<br> -Section 45<br> -Paragraph 14A<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147482790/220-10-45-14A<br><br>Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Topic 220<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 45<br> -Paragraph 11<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147482790/220-10-45-11<br><br>Reference 3: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 944<br> -SubTopic 40<br> -Name Accounting Standards Codification<br> -Section 65<br> -Paragraph 2<br> -Subparagraph (g)(2)(ii)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480016/944-40-65-2<br><br>Reference 4: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 944<br> -SubTopic 40<br> -Name Accounting Standards Codification<br> -Section 65<br> -Paragraph 2<br> -Subparagraph (h)(2)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480016/944-40-65-2<br><br>Reference 5: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 210<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02(30)(a)(4))<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480566/210-10-S99-1<br><br>Reference 6: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 944<br> -SubTopic 210<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.7-03(a)(23)(a)(3))<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147479440/944-210-S99-1<br><br>Reference 7: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Name Accounting Standards Codification<br> -Topic 220<br> -SubTopic 10<br> -Section 45<br> -Paragraph 14<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147482790/220-10-45-14<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_AccumulatedOtherComprehensiveIncomeLossNetOfTax</td>
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<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
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<td><strong> Balance Type:</strong></td>
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</div></td></tr>
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<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_AdditionalPaidInCapital">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Amount of excess of issue price over par or stated value of stock and from other transaction involving stock or stockholder. Includes, but is not limited to, additional paid-in capital (APIC) for common and preferred stock.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/exampleRef<br> -Topic 852<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 55<br> -Paragraph 10<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147481372/852-10-55-10<br><br>Reference 2: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Topic 946<br> -SubTopic 210<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.6-04(18))<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147479617/946-210-S99-1<br><br>Reference 3: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Topic 210<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02(30)(a)(1))<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480566/210-10-S99-1<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_AdditionalPaidInCapital</td>
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<tr>
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<td><strong> Data Type:</strong></td>
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</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_Assets">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Sum of the carrying amounts as of the balance sheet date of all assets that are recognized. Assets are probable future economic benefits obtained or controlled by an entity as a result of past transactions or events.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 810<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 3<br> -Subparagraph (bb)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147481203/810-10-50-3<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 810<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 45<br> -Paragraph 25<br> -Subparagraph (a)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147481231/810-10-45-25<br><br>Reference 3: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 235<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.4-08(g)(1)(ii))<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480678/235-10-S99-1<br><br>Reference 4: 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<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_Assets</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_AssetsCurrent">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Sum of the carrying amounts as of the balance sheet date of all assets that are expected to be realized in cash, sold, or consumed within one year (or the normal operating cycle, if longer). Assets are probable future economic benefits obtained or controlled by an entity as a result of past transactions or events.</p></div>
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https://asc.fasb.org//1943274/2147481404/852-10-50-7<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_AssetsCurrent</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalents">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Amount of cash and cash equivalents, and cash and cash equivalents restricted to withdrawal or usage. Excludes amount for disposal group and discontinued operations. Cash includes, but is not limited to, currency on hand, demand deposits with banks or financial institutions, and other accounts with general characteristics of demand deposits. Cash equivalents include, but are not limited to, short-term, highly liquid investments that are both readily convertible to known amounts of cash and so near their maturity that they present insignificant risk of changes in value because of changes in interest rates.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 230<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 8<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147482913/230-10-50-8<br><br>Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Topic 230<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 45<br> -Paragraph 24<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147482740/230-10-45-24<br><br>Reference 3: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Name Accounting Standards Codification<br> -Topic 230<br> -SubTopic 10<br> -Section 45<br> -Paragraph 4<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147482740/230-10-45-4<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalents</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_CommonStockValue">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Aggregate par or stated value of issued nonredeemable common stock (or common stock redeemable solely at the option of the issuer). This item includes treasury stock repurchased by the entity. Note: elements for number of nonredeemable common shares, par value and other disclosure concepts are in another section within stockholders' equity.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/exampleRef<br> -Topic 852<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 55<br> -Paragraph 10<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147481372/852-10-55-10<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 944<br> -SubTopic 210<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.7-03(a)(22))<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147479440/944-210-S99-1<br><br>Reference 3: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Topic 210<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02(29))<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480566/210-10-S99-1<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_CommonStockValue</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
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<td>xbrli:monetaryItemType</td>
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<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
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<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
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<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_InvestmentsInAffiliatesSubsidiariesAssociatesAndJointVentures">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Amount of investment in equity method investee and investment in and advance to affiliate.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Topic 210<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02(18))<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480566/210-10-S99-1<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_InvestmentsInAffiliatesSubsidiariesAssociatesAndJointVentures</td>
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<tr>
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<td>us-gaap_</td>
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<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
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<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_Liabilities">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Sum of the carrying amounts as of the balance sheet date of all liabilities that are recognized. Liabilities are probable future sacrifices of economic benefits arising from present obligations of an entity to transfer assets or provide services to other entities in the future.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 810<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 3<br> -Subparagraph (c)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147481203/810-10-50-3<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 810<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 45<br> -Paragraph 25<br> -Subparagraph (b)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147481231/810-10-45-25<br><br>Reference 3: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 810<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 3<br> -Subparagraph (bb)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147481203/810-10-50-3<br><br>Reference 4: 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-Paragraph 12<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480167/946-830-55-12<br><br>Reference 8: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 946<br> -SubTopic 210<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.6-04(14))<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147479617/946-210-S99-1<br><br>Reference 9: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 470<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1A<br> -Subparagraph (SX 210.13-01(a)(4)(i))<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480097/470-10-S99-1A<br><br>Reference 10: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Topic 470<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1A<br> -Subparagraph (SX 210.13-01(a)(4)(ii))<br> -Publisher FASB<br> -URI 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-Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1B<br> -Subparagraph (SX 210.13-02(a)(4)(iv))<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480097/470-10-S99-1B<br><br>Reference 18: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 470<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1B<br> -Subparagraph (SX 210.13-02(a)(5))<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480097/470-10-S99-1B<br><br>Reference 19: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Topic 852<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 7<br> -Subparagraph (a)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147481404/852-10-50-7<br><br>Reference 20: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Topic 852<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 7<br> -Subparagraph (b)<br> -Publisher 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<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_Liabilities</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
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<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
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<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_LiabilitiesAbstract">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_LiabilitiesAbstract</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
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<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_LiabilitiesAndStockholdersEquity">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Amount of liabilities and equity items, including the portion of equity attributable to noncontrolling interests, if any.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/exampleRef<br> -Topic 852<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 55<br> -Paragraph 10<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147481372/852-10-55-10<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 944<br> -SubTopic 210<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.7-03(a)(25))<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147479440/944-210-S99-1<br><br>Reference 3: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Topic 235<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.4-08(g)(1)(ii))<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480678/235-10-S99-1<br><br>Reference 4: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Topic 323<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 3<br> -Subparagraph (c)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147481687/323-10-50-3<br><br>Reference 5: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Topic 825<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 28<br> -Subparagraph (f)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147482907/825-10-50-28<br><br>Reference 6: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Topic 942<br> -SubTopic 210<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.9-03(23))<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147479853/942-210-S99-1<br><br>Reference 7: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Topic 210<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02(32))<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480566/210-10-S99-1<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_LiabilitiesAndStockholdersEquity</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_PrepaidExpenseAndOtherAssetsCurrent">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Amount of asset related to consideration paid in advance for costs that provide economic benefits in future periods, and amount of other assets that are expected to be realized or consumed within one year or the normal operating cycle, if longer.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Topic 210<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02(9))<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480566/210-10-S99-1<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
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<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
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<tr>
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<td>xbrli:monetaryItemType</td>
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<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
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</table></div>
</div></td></tr>
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<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The total amount due to the entity within one year of the balance sheet date (or one operating cycle, if longer) from outside sources, including trade accounts receivable, notes and loans receivable, as well as any other types of receivables, net of allowances established for the purpose of reducing such receivables to an amount that approximates their net realizable value.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/exampleRef<br> -Topic 852<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 55<br> -Paragraph 10<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147481372/852-10-55-10<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_ReceivablesNetCurrent</td>
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<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
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<tr>
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<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
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</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_RetainedEarningsAccumulatedDeficit">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Amount of accumulated undistributed earnings (deficit).</p></div>
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<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_RetainedEarningsAccumulatedDeficit</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
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<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Amount of investments including trading securities, available-for-sale securities, held-to-maturity securities, and short-term investments classified as other and current.</p></div>
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<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Amount of equity (deficit) attributable to parent. Excludes temporary equity and equity attributable to noncontrolling interest.</p></div>
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<span style="display: none;">v3.24.1.u1</span><table class="report" border="0" cellspacing="2" id="idm140135288899712">
<tr>
<th class="tl" colspan="2" rowspan="1"><div style="width: 200px;"><strong>Condensed Financial Information of the Parent Company (Details) - Schedule of Parent Company Balance Sheets (Parentheticals) - Jin Medical International Ltd [Member] - $ / shares<br></strong></div></th>
<th class="th"><div>Sep. 30, 2023</div></th>
<th class="th"><div>Sep. 30, 2022</div></th>
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<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_srt_CondensedBalanceSheetStatementsCaptionsLineItems', window );"><strong>Condensed Balance Sheet Statements, Captions [Line Items]</strong></a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
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<td class="text">&#160;<span></span>
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<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_CommonStockParOrStatedValuePerShare', window );">Ordinary shares, par value (in Dollars per share)</a></td>
<td class="th" style="border-bottom: 0px;"><sup>[1]</sup></td>
<td class="nump">$ 0.00005<span></span>
</td>
<td class="nump">$ 0.00005<span></span>
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<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_CommonStockSharesAuthorized', window );">Ordinary shares, shares authorized</a></td>
<td class="th" style="border-bottom: 0px;"><sup>[1]</sup></td>
<td class="nump">1,000,000,000<span></span>
</td>
<td class="nump">1,000,000,000<span></span>
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<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_CommonStockSharesIssued', window );">Ordinary shares, shares issued</a></td>
<td class="th" style="border-bottom: 0px;"><sup>[1]</sup></td>
<td class="nump">155,947,100<span></span>
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<td class="nump">135,000,000<span></span>
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<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_CommonStockSharesOutstanding', window );">Ordinary shares, shares outstanding</a></td>
<td class="th" style="border-bottom: 0px;"><sup>[1]</sup></td>
<td class="nump">155,947,100<span></span>
</td>
<td class="nump">135,000,000<span></span>
</td>
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<tr><td colspan="3"></td></tr>
<tr><td colspan="3"><table class="outerFootnotes" width="100%"><tr class="outerFootnote">
<td style="vertical-align: top; width: 12pt;" valign="top">[1]</td>
<td style="vertical-align: top;" valign="top">Retrospectively restated for effect of a 20-for-1 forward
split on February 8, 2024.</td>
</tr></table></td></tr>
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<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>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.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Name Regulation S-X (SX)<br> -Number 210<br> -Section 12<br> -Subsection 04<br> -Paragraph a<br> -Publisher SEC<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 235<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 3<br> -Subparagraph (SX 210.12-04(a))<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480678/235-10-S99-3<br><br>Reference 3: http://www.xbrl.org/2003/role/recommendedDisclosureRef<br> -Topic 810<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 45<br> -Paragraph 11<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147481231/810-10-45-11<br></p></div>
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<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Face amount or stated value per share of common stock.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Topic 210<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02(29))<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480566/210-10-S99-1<br></p></div>
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<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The maximum number of common shares permitted to be issued by an entity's charter and bylaws.</p></div>
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<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Total number of common shares of an entity that have been sold or granted to shareholders (includes common shares that were issued, repurchased and remain in the treasury). These shares represent capital invested by the firm's shareholders and owners, and may be all or only a portion of the number of shares authorized. Shares issued include shares outstanding and shares held in the treasury.</p></div>
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<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Number of shares of common stock outstanding. Common stock represent the ownership interest in a corporation.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 2<br> -SubTopic 10<br> -Topic 505<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147481112/505-10-50-2<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 946<br> -SubTopic 210<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 2<br> -Subparagraph (SX 210.6-05(4))<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147479617/946-210-S99-2<br><br>Reference 3: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Topic 946<br> -SubTopic 220<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 3<br> -Subparagraph (SX 210.6-09(4)(b))<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147483575/946-220-S99-3<br><br>Reference 4: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 946<br> -SubTopic 210<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.6-04(16)(a))<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147479617/946-210-S99-1<br><br>Reference 5: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Topic 946<br> -SubTopic 220<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 3<br> -Subparagraph (SX 210.6-09(7))<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147483575/946-220-S99-3<br><br>Reference 6: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Topic 210<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02(29))<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480566/210-10-S99-1<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
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<td><strong> Period Type:</strong></td>
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<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
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<td><strong> Name:</strong></td>
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<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
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<span style="display: none;">v3.24.1.u1</span><table class="report" border="0" cellspacing="2" id="idm140135288821312">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>Condensed Financial Information of the Parent Company (Details) - Schedule of Parent Company Statements of Income and Comprehensive Income - Jin Medical International Ltd [Member] - USD ($)<br></strong></div></th>
<th class="th" colspan="3">12 Months Ended</th>
</tr>
<tr>
<th class="th"><div>Sep. 30, 2023</div></th>
<th class="th"><div>Sep. 30, 2022</div></th>
<th class="th"><div>Sep. 30, 2021</div></th>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_OperatingExpensesAbstract', window );"><strong>OPERATING EXPENSES</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_GeneralAndAdministrativeExpense', window );">General and administrative expenses</a></td>
<td class="nump">$ 587,490<span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_OtherIncomeAbstract', window );"><strong>OTHER INCOME</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_InterestIncomeExpenseNet', window );">Interest income, net</a></td>
<td class="nump">27,448<span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_IncomeLossFromEquityMethodInvestments', window );">EQUITY IN EARNINGS OF SUBSIDIARIES</a></td>
<td class="nump">3,438,272<span></span>
</td>
<td class="nump">2,706,527<span></span>
</td>
<td class="nump">2,193,088<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_NetIncomeLoss', window );">NET INCOME</a></td>
<td class="nump">2,878,230<span></span>
</td>
<td class="nump">2,706,527<span></span>
</td>
<td class="nump">2,193,088<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_OtherComprehensiveIncomeForeignCurrencyTransactionAndTranslationGainLossArisingDuringPeriodNetOfTax', window );">FOREIGN CURRENCY TRANSLATION ADJUSTMENTS</a></td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_ComprehensiveIncomeNetOfTaxAttributableToNoncontrollingInterest', window );">COMPREHENSIVE INCOME ATTRIBUTABLE TO THE COMPANY</a></td>
<td class="nump">$ 2,878,230<span></span>
</td>
<td class="nump">$ 2,706,527<span></span>
</td>
<td class="nump">$ 2,193,088<span></span>
</td>
</tr>
</table>
<div style="display: none;">
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<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Amount after tax of increase (decrease) in equity from transactions and other events and circumstances from net income (loss) and other comprehensive income (loss), attributable to noncontrolling interests. Excludes changes in equity resulting from investments by owners and distributions to owners.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Name Accounting Standards Codification<br> -Section 45<br> -Paragraph 20<br> -SubTopic 10<br> -Topic 810<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147481231/810-10-45-20<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 220<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 2<br> -Subparagraph (SX 210.5-03(23))<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147483621/220-10-S99-2<br><br>Reference 3: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 942<br> -SubTopic 220<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.9-04(25))<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147483589/942-220-S99-1<br><br>Reference 4: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 944<br> -SubTopic 220<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.7-04(21))<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147483586/944-220-S99-1<br><br>Reference 5: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Name Accounting Standards Codification<br> -Topic 810<br> -SubTopic 10<br> -Section 45<br> -Paragraph 21<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147481231/810-10-45-21<br><br>Reference 6: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 220<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 45<br> -Paragraph 1A<br> -Subparagraph (c)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147482790/220-10-45-1A<br><br>Reference 7: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 220<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 45<br> -Paragraph 1B<br> -Subparagraph (b)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147482790/220-10-45-1B<br><br>Reference 8: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Name Accounting Standards Codification<br> -Topic 810<br> -SubTopic 10<br> -Section 55<br> -Paragraph 4K<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147481175/810-10-55-4K<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_ComprehensiveIncomeNetOfTaxAttributableToNoncontrollingInterest</td>
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<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
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<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
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<td><strong> Balance Type:</strong></td>
<td>debit</td>
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<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
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<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_GeneralAndAdministrativeExpense">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The aggregate total of expenses of managing and administering the affairs of an entity, including affiliates of the reporting entity, which are not directly or indirectly associated with the manufacture, sale or creation of a product or product line.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 946<br> -SubTopic 220<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.6-07(2)(a))<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147483575/946-220-S99-1<br><br>Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Topic 220<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 2<br> -Subparagraph (SX 210.5-03.4)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147483621/220-10-S99-2<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_GeneralAndAdministrativeExpense</td>
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<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Amount of income (loss) for proportionate share of equity method investee's income (loss).</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Name Accounting Standards Codification<br> -Section 45<br> -Paragraph 28<br> -Subparagraph (b)<br> -SubTopic 10<br> -Topic 230<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147482740/230-10-45-28<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 944<br> -SubTopic 220<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.7-04(10))<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147483586/944-220-S99-1<br><br>Reference 3: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 323<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 45<br> -Paragraph 1<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147481664/323-10-45-1<br><br>Reference 4: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 280<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 22<br> -Subparagraph (g)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147482810/280-10-50-22<br><br>Reference 5: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Topic 220<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 2<br> -Subparagraph (SX 210.5-03(12))<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147483621/220-10-S99-2<br><br>Reference 6: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Topic 942<br> -SubTopic 220<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.9-04(13)(f))<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147483589/942-220-S99-1<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
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<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_InterestIncomeExpenseNet">
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<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The net amount of operating interest income (expense).</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Topic 942<br> -SubTopic 220<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.9-04.10)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147483589/942-220-S99-1<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_InterestIncomeExpenseNet</td>
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<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
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<tr>
<td><strong> Balance Type:</strong></td>
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<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The portion of profit or loss for the period, net of income taxes, which is attributable to the parent.</p></div>
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<span style="display: none;">v3.24.1.u1</span><table class="report" border="0" cellspacing="2" id="idm140135289454592">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>Condensed Financial Information of the Parent Company (Details) - Schedule of Parent Company Statements of Cash Flows - Jin Medical International Ltd [Member] - USD ($)<br></strong></div></th>
<th class="th" colspan="3">12 Months Ended</th>
</tr>
<tr>
<th class="th"><div>Sep. 30, 2023</div></th>
<th class="th"><div>Sep. 30, 2022</div></th>
<th class="th"><div>Sep. 30, 2021</div></th>
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<tr class="re">
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<td class="num">(3,438,272)<span></span>
</td>
<td class="num">(2,706,527)<span></span>
</td>
<td class="num">(2,193,088)<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_cik0000183782_ChangesInOperatingAssetsAndLiabilitiesAbstract0', window );"><strong>Changes in operating assets and liabilities:</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_IncreaseDecreaseInPrepaidDeferredExpenseAndOtherAssets', window );">Prepaid expenses and other current assets</a></td>
<td class="num">(60,000)<span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_IncreaseDecreaseInAccountsPayableAndAccruedLiabilities', window );">Accrued liabilities and other payables</a></td>
<td class="nump">160,000<span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_NetCashProvidedByUsedInOperatingActivities', window );">Net cash used in operating activities</a></td>
<td class="num">(460,042)<span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_cik0000183782_CashFlowsFromInvestingActivitiesAbstract', window );"><strong>CASH FLOWS FROM INVESTING ACTIVITIES:</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_PaymentsForProceedsFromShortTermInvestments', window );">Payments for short-term investments</a></td>
<td class="num">(8,933,357)<span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_ProceedsFromSaleOfShortTermInvestments', window );">Redemption of short-term investments</a></td>
<td class="nump">3,633,357<span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_PaymentsForProceedsFromOtherInvestingActivities', window );">Due from intercompany</a></td>
<td class="num">(200)<span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_NetCashProvidedByUsedInInvestingActivities', window );">Net cash used in investing activities</a></td>
<td class="num">(5,300,200)<span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_cik0000183782_CashFlowsFromFinancingActivitiesAbstract', window );"><strong>CASH FLOWS FROM FINANCING ACTIVITIES:</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_ProceedsFromIssuanceInitialPublicOffering', window );">Gross proceeds from initial public offerings</a></td>
<td class="nump">8,000,000<span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_ProceedsFromIssuanceOrSaleOfEquity', window );">Direct costs disbursed from initial public offerings proceeds</a></td>
<td class="num">(1,212,779)<span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_ProceedsFromStockOptionsExercised', window );">Proceeds from exercise of over-allotment option</a></td>
<td class="nump">336,638<span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_NetCashProvidedByUsedInFinancingActivities', window );">Net cash provided by financing activities</a></td>
<td class="nump">7,123,859<span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalentsPeriodIncreaseDecreaseExcludingExchangeRateEffect', window );">CHANGES IN CASH</a></td>
<td class="nump">1,363,617<span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalents', window );">Cash, beginning of year</a></td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalents', window );">Cash, end of year</a></td>
<td class="nump">$ 1,363,617<span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
</tr>
</table>
<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_cik0000183782_AdjustmentsToReconcileNetCashFlowsFromOperatingActivitiesAbstract">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">cik0000183782_AdjustmentsToReconcileNetCashFlowsFromOperatingActivitiesAbstract</td>
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<td><strong> Period Type:</strong></td>
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<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_cik0000183782_CashFlowsFromFinancingActivitiesAbstract">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">cik0000183782_CashFlowsFromFinancingActivitiesAbstract</td>
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<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_cik0000183782_CashFlowsFromInvestingActivitiesAbstract">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">cik0000183782_CashFlowsFromInvestingActivitiesAbstract</td>
</tr>
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<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
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<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_cik0000183782_CashFlowsFromOperatingActivitiesAbstract">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">cik0000183782_CashFlowsFromOperatingActivitiesAbstract</td>
</tr>
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<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
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<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_cik0000183782_ChangesInOperatingAssetsAndLiabilitiesAbstract0">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">cik0000183782_ChangesInOperatingAssetsAndLiabilitiesAbstract0</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
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<td><strong> Balance Type:</strong></td>
<td>na</td>
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<td><strong> Period Type:</strong></td>
<td>duration</td>
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<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalents">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Amount of cash and cash equivalents, and cash and cash equivalents restricted to withdrawal or usage. Excludes amount for disposal group and discontinued operations. Cash includes, but is not limited to, currency on hand, demand deposits with banks or financial institutions, and other accounts with general characteristics of demand deposits. Cash equivalents include, but are not limited to, short-term, highly liquid investments that are both readily convertible to known amounts of cash and so near their maturity that they present insignificant risk of changes in value because of changes in interest rates.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 230<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 8<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147482913/230-10-50-8<br><br>Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Topic 230<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 45<br> -Paragraph 24<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147482740/230-10-45-24<br><br>Reference 3: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Name Accounting Standards Codification<br> -Topic 230<br> -SubTopic 10<br> -Section 45<br> -Paragraph 4<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147482740/230-10-45-4<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalents</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalentsPeriodIncreaseDecreaseExcludingExchangeRateEffect">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Amount of increase (decrease) in cash and cash equivalents, and cash and cash equivalents restricted to withdrawal or usage; excluding effect from exchange rate change. Cash includes, but is not limited to, currency on hand, demand deposits with banks or financial institutions, and other accounts with general characteristics of demand deposits. Cash equivalents include, but are not limited to, short-term, highly liquid investments that are both readily convertible to known amounts of cash and so near their maturity that they present insignificant risk of changes in value because of changes in interest rates.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Topic 230<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 45<br> -Paragraph 24<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147482740/230-10-45-24<br><br>Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Name Accounting Standards Codification<br> -Section 45<br> -Paragraph 1<br> -SubTopic 230<br> -Topic 830<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147481877/830-230-45-1<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalentsPeriodIncreaseDecreaseExcludingExchangeRateEffect</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_IncomeLossFromSubsidiariesNetOfTax">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Amount after tax of income (loss) of subsidiary attributable to the parent entity.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_IncomeLossFromSubsidiariesNetOfTax</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
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<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
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<td><strong> Balance Type:</strong></td>
<td>credit</td>
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<td><strong> Period Type:</strong></td>
<td>duration</td>
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</div></td></tr>
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<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_IncreaseDecreaseInAccountsPayableAndAccruedLiabilities">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The increase (decrease) during the reporting period in the amounts payable to vendors for goods and services received and the amount of obligations and expenses incurred but not paid.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Name Accounting Standards Codification<br> -Section 45<br> -Paragraph 28<br> -Subparagraph (a)<br> -SubTopic 10<br> -Topic 230<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147482740/230-10-45-28<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_IncreaseDecreaseInAccountsPayableAndAccruedLiabilities</td>
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<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
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<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_IncreaseDecreaseInPrepaidDeferredExpenseAndOtherAssets">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Amount of increase (decrease) in prepaid expenses, and assets classified as other.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Name Accounting Standards Codification<br> -Section 45<br> -Paragraph 28<br> -Subparagraph (a)<br> -SubTopic 10<br> -Topic 230<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147482740/230-10-45-28<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_IncreaseDecreaseInPrepaidDeferredExpenseAndOtherAssets</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_NetCashProvidedByUsedInFinancingActivities">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Amount of cash inflow (outflow) from financing activities, including discontinued operations. Financing activity cash flows include obtaining resources from owners and providing them with a return on, and a return of, their investment; borrowing money and repaying amounts borrowed, or settling the obligation; and obtaining and paying for other resources obtained from creditors on long-term credit.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 230<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 45<br> -Paragraph 24<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147482740/230-10-45-24<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_NetCashProvidedByUsedInFinancingActivities</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_NetCashProvidedByUsedInInvestingActivities">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Amount of cash inflow (outflow) from investing activities, including discontinued operations. Investing activity cash flows include making and collecting loans and acquiring and disposing of debt or equity instruments and property, plant, and equipment and other productive assets.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 230<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 45<br> -Paragraph 24<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147482740/230-10-45-24<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_NetCashProvidedByUsedInInvestingActivities</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_NetCashProvidedByUsedInOperatingActivities">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Amount of cash inflow (outflow) from operating activities, including discontinued operations. Operating activity cash flows include transactions, adjustments, and changes in value not defined as investing or financing activities.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Topic 230<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 45<br> -Paragraph 28<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147482740/230-10-45-28<br><br>Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Topic 230<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 45<br> -Paragraph 24<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147482740/230-10-45-24<br><br>Reference 3: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Topic 230<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 45<br> -Paragraph 25<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147482740/230-10-45-25<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_NetCashProvidedByUsedInOperatingActivities</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_NetIncomeLoss">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The portion of profit or loss for the period, net of income taxes, which is attributable to the parent.</p></div>
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<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_NetIncomeLoss</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_PaymentsForProceedsFromOtherInvestingActivities">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Amount of cash (inflow) outflow from investing activities classified as other.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Topic 230<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 45<br> -Paragraph 13<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147482740/230-10-45-13<br><br>Reference 2: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Name Accounting Standards Codification<br> -Section 45<br> -Paragraph 12<br> -SubTopic 10<br> -Topic 230<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147482740/230-10-45-12<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_PaymentsForProceedsFromOtherInvestingActivities</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
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<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The net amount paid (received) by the reporting entity through acquisition or sale and maturities of short-term investments with an original maturity that is three months or less which qualify for treatment as an investing activity based on management's intention and intended by management to be liquidated, if necessary, within the current operating cycle. Includes cash flows from securities classified as trading securities that were acquired for reasons other than sale in the short-term.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Topic 230<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 45<br> -Paragraph 12<br> -Subparagraph (a)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147482740/230-10-45-12<br><br>Reference 2: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Topic 230<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 45<br> -Paragraph 13<br> -Subparagraph (a)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147482740/230-10-45-13<br><br>Reference 3: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Topic 230<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 45<br> -Paragraph 9<br> -Subparagraph (a)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147482740/230-10-45-9<br></p></div>
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<tr>
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<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The cash inflow associated with the amount received from entity's first offering of stock to the public.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Name Accounting Standards Codification<br> -Section 45<br> -Paragraph 14<br> -Subparagraph (a)<br> -SubTopic 10<br> -Topic 230<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147482740/230-10-45-14<br></p></div>
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<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The cash inflow from the issuance of common stock, preferred stock, treasury stock, stock options, and other types of equity.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Name Accounting Standards Codification<br> -Section 45<br> -Paragraph 14<br> -Subparagraph (a)<br> -SubTopic 10<br> -Topic 230<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147482740/230-10-45-14<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 946<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 3<br> -Subparagraph (SX 210.6-03(i)(1))<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147479886/946-10-S99-3<br></p></div>
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<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_ProceedsFromIssuanceOrSaleOfEquity</td>
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<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The cash inflow from sales of all investments, including securities and other assets, having ready marketability and intended by management to be liquidated, if necessary, within the current operating cycle. Includes cash flows from securities classified as trading securities that were acquired for reasons other than sale in the short-term.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Name Accounting Standards Codification<br> -Topic 230<br> -SubTopic 10<br> -Section 45<br> -Paragraph 12<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147482740/230-10-45-12<br></p></div>
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<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Amount of cash inflow from exercise of option under share-based payment arrangement.</p></div>
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end
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<DOCUMENT>
<TYPE>XML
<SEQUENCE>134
<FILENAME>Show.js
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
// Edgar(tm) Renderer was created by staff of the U.S. Securities and Exchange Commission.  Data and content created by government employees within the scope of their employment are not subject to domestic copyright protection. 17 U.S.C. 105.
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<DOCUMENT>
<TYPE>XML
<SEQUENCE>135
<FILENAME>report.css
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
/* Updated 2009-11-04 */
/* v2.2.0.24 */

/* DefRef Styles */
..report table.authRefData{
	background-color: #def;
	border: 2px solid #2F4497;
	font-size: 1em;
	position: absolute;
}

..report table.authRefData a {
	display: block;
	font-weight: bold;
}

..report table.authRefData p {
	margin-top: 0px;
}

..report table.authRefData .hide {
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	padding: 1px 3px 0px 0px;
	text-align: right;
}

..report table.authRefData .hide a:hover {
	background-color: #2F4497;
}

..report table.authRefData .body {
	height: 150px;
	overflow: auto;
	width: 400px;
}

..report table.authRefData table{
	font-size: 1em;
}

/* Report Styles */
..pl a, .pl a:visited {
	color: black;
	text-decoration: none;
}

/* table */
..report {
	background-color: white;
	border: 2px solid #acf;
	clear: both;
	color: black;
	font: normal 8pt Helvetica, Arial, san-serif;
	margin-bottom: 2em;
}

..report hr {
	border: 1px solid #acf;
}

/* Top labels */
..report th {
	background-color: #acf;
	color: black;
	font-weight: bold;
	text-align: center;
}

..report th.void	{
	background-color: transparent;
	color: #000000;
	font: bold 10pt Helvetica, Arial, san-serif;
	text-align: left;
}

..report .pl {
	text-align: left;
	vertical-align: top;
	white-space: normal;
	width: 200px;
	white-space: normal; /* word-wrap: break-word; */
}

..report td.pl a.a {
	cursor: pointer;
	display: block;
	width: 200px;
	overflow: hidden;
}

..report td.pl div.a {
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}

..report td.pl a:hover {
	background-color: #ffc;
}

/* Header rows... */
..report tr.rh {
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	color: black;
	font-weight: bold;
}

/* Calendars... */
..report .rc {
	background-color: #f0f0f0;
}

/* Even rows... */
..report .re, .report .reu {
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   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147483575/946-220-S99-3"
  },
  "r798": {
   "role": "http://www.xbrl.org/2009/role/commonPracticeRef",
   "Topic": "946",
   "SubTopic": "220",
   "Name": "Accounting Standards Codification",
   "Section": "S99",
   "Paragraph": "3",
   "Subparagraph": "(SX 210.6-09(7))",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147483575/946-220-S99-3"
  }
 }
}
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    <us-gaap:OrganizationConsolidationAndPresentationOfFinancialStatementsDisclosureTextBlock contextRef="c0" id="ixv-19037">&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: left; background-color: transparent"&gt;&lt;b&gt;NOTE 1 &#x2014;
ORGANIZATION AND BUSINESS DESCRIPTION&lt;/b&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent"&gt;&lt;b&gt;&lt;i&gt;&#160;&lt;/i&gt;&lt;/b&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white"&gt;JIN MEDICAL INTERNATIONAL
LTD. (&#x201c;Jin Med&#x201d; or the &#x201c;Company&#x201d;) was established under the laws of the Cayman Islands on January 14, 2020 as
a holding company.&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: left; background-color: white"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white"&gt;Jin Med owns&#160;100%
equity interest of Zhongjin International Limited (&#x201c;Zhongjin HK&#x201d;), an entity incorporated on February 25, 2020 in accordance
with the laws and regulations in Hong Kong.&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: left; background-color: white"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white"&gt;Erhua Medical Technology
(Changzhou) Co., Ltd. (&#x201c;Erhua Med&#x201d;) was formed on September 24, 2020, as a Wholly Foreign-Owned Enterprise (&#x201c;WFOE&#x201d;)
in the People&#x2019;s Republic of China (&#x201c;PRC&#x201d;). Zhongjin HK owns&#160;100% equity interest of Erhua Med.&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white"&gt;Jin Med, Zhongjin HK
and Erhua Med are currently not engaging in any active business operations and merely acting as holding companies.&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white"&gt;Changzhou Zhongjin Medical
Equipment Co., Ltd. (&#x201c;Changzhou Zhongjin&#x201d;) was incorporated on January 26, 2006 in accordance with PRC laws. Changzhou Zhongjin
has two wholly-owned subsidiaries, Zhongjin Medical Equipment Taizhou Co., Ltd. (&#x201c;Taizhou Zhongjin&#x201d;), incorporated on June
17, 2013, and Changzhou Zhongjin Jing&#x2019;ao Trading Co., Ltd (&#x201c;Zhongjin Jing&#x2019;ao&#x201d;), incorporated on December 18, 2014
in accordance with PRC laws. Changzhou Zhongjin, Taizhou Zhongjin and Zhongjin Jing&#x2019;ao are collectively referred to as the &#x201c;Zhongjin
Operating Companies&#x201d; below.&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white"&gt;Zhongjin Kangma Information
Technology Jiangsu Co., Ltd. (&#x201c;Zhongjin Kangma&#x201d;) was incorporated on August 21, 2023 in accordance with PRC laws. Changzhou
Zhongjin owns an equity interest of 80% of Zhongjin Kangma, and the remaining 20% equity interest is owned by one shareholder. Zhongjin
Kangma is currently not engaging in any active business operations.&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white"&gt;Zhongjin Medical Equipment
Anhui Co., Ltd. (&#x201c;Anhui Zhongjin&#x201d;) was incorporated on October 7, 2023, as a WFOE in the PRC. Zhongjin HK owns&#160;100% equity
interest of Anhui Zhongjin. Anhui Zhongjin is currently not engaging in any active business operations.&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white"&gt;The Company, through
its wholly-owned subsidiaries and entities controlled through contractual arrangements, is primarily engaged in the design, development,
manufacturing and sales of wheelchair and other living aids products to be used by people with disabilities or impaired mobility. The
Company&#x2019;s products are sold to distributors in both China and in the overseas markets.&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white"&gt;&lt;b&gt;&lt;i&gt;&#160;&lt;/i&gt;&lt;/b&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: left; background-color: white"&gt;&lt;b&gt;&lt;i&gt;Reorganization&lt;/i&gt;&lt;/b&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: left; background-color: white"&gt;&lt;b&gt;&lt;i&gt;&#160;&lt;/i&gt;&lt;/b&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white"&gt;A reorganization of the
legal structure of the Company (&#x201c;Reorganization&#x201d;) was completed on November 26, 2020. The Reorganization involved the incorporation
of Jin Med, Zhongjin HK and Erhua Med, and signing of certain contractual arrangements (collectively, the &#x201c;VIE Agreements&#x201d;)
between Zhongjin Technology, the shareholders of Changzhou Zhongjin and Changzhou Zhongjin. Consequently, the Company became the ultimate
holding company of Zhongjin HK, Erhua Med, and through the contractual arrangements, WFOE, or Erhua Med, became the primary beneficiary
of the Variable Interest Entity (&#x201c;VIE&#x201d;), Changzhou Zhongjin, and its subsidiaries. Pursuant to the VIE Agreements, Erhua Med
has gained effective control over Changzhou Zhongjin. Therefore, Changzhou Zhongjin should be treated as a VIE under the Statements of
Financial Accounting Standards Board (&#x201c;FASB&#x201d;) Accounting Standards Codification (&#x201c;ASC&#x201d;) 810 Consolidation. Since
Taizhou Zhongjin and Zhongjin Jing&#x2019;ao are wholly-owned subsidiaries of Changzhou Zhongjin, they are further referenced as VIE&#x2019;s
subsidiaries.&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent"&gt;&lt;span style="background-color: white"&gt;The
Company, together with its wholly owned subsidiaries, the VIE and the VIE&#x2019;s subsidiaries, are effectively controlled by the same
shareholders before and after the Reorganization and therefore the Reorganization is considered as a recapitalization of entities under
common control. The consolidation of the Company, its subsidiaries, the VIE and the VIE&#x2019;s subsidiaries has been accounted for at
historical cost.&lt;/span&gt;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent"&gt;&lt;span style="background-color: white"&gt;&#160;&lt;/span&gt;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent"&gt;The consolidated
financial statements of the Company include the following entities:&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent"&gt;&#160;&lt;/p&gt;

&lt;table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font: 10pt Times New Roman, Times, Serif"&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; vertical-align: bottom; font-weight: bold; text-align: left"&gt;Name of Entity&lt;/td&gt;&lt;td style="text-align: center; font-weight: bold; padding-bottom: 1.5pt; vertical-align: bottom"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1.5pt solid; vertical-align: bottom; font-weight: bold; text-align: center"&gt;Date of&lt;br/&gt; Incorporation&lt;/td&gt;&lt;td style="text-align: center; padding-bottom: 1.5pt; font-weight: bold; vertical-align: bottom"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: center; font-weight: bold; padding-bottom: 1.5pt; vertical-align: bottom"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; vertical-align: bottom; font-weight: bold; text-align: center"&gt;Place of&lt;br/&gt; Incorporation&lt;/td&gt;&lt;td style="text-align: center; font-weight: bold; padding-bottom: 1.5pt; vertical-align: bottom"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1.5pt solid; vertical-align: bottom; font-weight: bold; text-align: center"&gt;% of&lt;br/&gt; Ownership&lt;/td&gt;&lt;td style="text-align: center; padding-bottom: 1.5pt; font-weight: bold; vertical-align: bottom"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: center; font-weight: bold; padding-bottom: 1.5pt; vertical-align: bottom"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; vertical-align: bottom; font-weight: bold; text-align: center"&gt;Principal Activities&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="vertical-align: top; font-weight: normal; text-align: left"&gt;Jin Med&lt;/td&gt;&lt;td style="text-align: center; font-weight: normal; vertical-align: top"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: top; font-weight: normal; text-align: center"&gt;&#160;&lt;/td&gt;&lt;td style="vertical-align: top; font-weight: normal; text-align: center"&gt;&lt;span style="font-size: 10pt"&gt;January 14, 2020&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="vertical-align: top; font-weight: normal; text-align: center"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: center; font-weight: normal; vertical-align: top"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: top; font-weight: normal; text-align: center"&gt;Cayman Island&lt;/td&gt;&lt;td style="text-align: center; font-weight: normal; vertical-align: top"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: top; font-weight: normal; text-align: center"&gt;&#160;&lt;/td&gt;&lt;td style="vertical-align: top; font-weight: normal; text-align: center"&gt;&lt;span style="font-size: 10pt"&gt;Parent&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="vertical-align: top; font-weight: normal; text-align: center"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: center; font-weight: normal; vertical-align: top"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: top; font-weight: normal; text-align: center"&gt;Investment holding&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="vertical-align: top; font-weight: normal; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: center; font-weight: normal; vertical-align: top"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: top; font-weight: normal; text-align: center"&gt;&#160;&lt;/td&gt;&lt;td style="vertical-align: top; font-weight: normal; text-align: center"&gt;&#160;&lt;/td&gt;&lt;td style="vertical-align: top; font-weight: normal; text-align: center"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: center; font-weight: normal; vertical-align: top"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: top; font-weight: normal; text-align: center"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: center; font-weight: normal; vertical-align: top"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: top; font-weight: normal; text-align: center"&gt;&#160;&lt;/td&gt;&lt;td style="vertical-align: top; font-weight: normal; text-align: center"&gt;&#160;&lt;/td&gt;&lt;td style="vertical-align: top; font-weight: normal; text-align: center"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: center; font-weight: normal; vertical-align: top"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: top; font-weight: normal; text-align: center"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="vertical-align: top; width: 16%; font-weight: normal; text-align: left"&gt;Zhongjin HK&lt;/td&gt;&lt;td style="text-align: center; width: 1%; font-weight: normal; vertical-align: top"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: top; width: 1%; font-weight: normal; text-align: center"&gt;&#160;&lt;/td&gt;&lt;td style="vertical-align: top; width: 17%; font-weight: normal; text-align: center"&gt;&lt;span style="font-size: 10pt"&gt;February 25, 2020&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="vertical-align: top; width: 1%; font-weight: normal; text-align: center"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: center; width: 1%; font-weight: normal; vertical-align: top"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: top; width: 10%; font-weight: normal; text-align: center"&gt;Hong Kong&lt;/td&gt;&lt;td style="text-align: center; width: 1%; font-weight: normal; vertical-align: top"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: top; width: 1%; font-weight: normal; text-align: center"&gt;&#160;&lt;/td&gt;&lt;td style="vertical-align: top; width: 17%; font-weight: normal; text-align: center"&gt;100%&lt;/td&gt;&lt;td style="vertical-align: top; width: 1%; font-weight: normal; text-align: center"&gt;&lt;/td&gt;&lt;td style="text-align: center; width: 1%; font-weight: normal; vertical-align: top"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: top; width: 32%; font-weight: normal; text-align: center"&gt;Investment holding&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="vertical-align: top; font-weight: normal; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: center; font-weight: normal; vertical-align: top"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: top; font-weight: normal; text-align: center"&gt;&#160;&lt;/td&gt;&lt;td style="vertical-align: top; font-weight: normal; text-align: center"&gt;&#160;&lt;/td&gt;&lt;td style="vertical-align: top; font-weight: normal; text-align: center"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: center; font-weight: normal; vertical-align: top"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: top; font-weight: normal; text-align: center"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: center; font-weight: normal; vertical-align: top"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: top; font-weight: normal; text-align: center"&gt;&#160;&lt;/td&gt;&lt;td style="vertical-align: top; font-weight: normal; text-align: center"&gt;&#160;&lt;/td&gt;&lt;td style="vertical-align: top; font-weight: normal; text-align: center"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: center; font-weight: normal; vertical-align: top"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: top; font-weight: normal; text-align: center"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="vertical-align: top; font-weight: normal; text-align: left"&gt;Erhua Med&lt;/td&gt;&lt;td style="text-align: center; font-weight: normal; vertical-align: top"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: top; font-weight: normal; text-align: center"&gt;&#160;&lt;/td&gt;&lt;td style="vertical-align: top; font-weight: normal; text-align: center"&gt;&lt;span style="font-size: 10pt"&gt;September 24, 2020&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="vertical-align: top; font-weight: normal; text-align: center"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: center; font-weight: normal; vertical-align: top"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: top; font-weight: normal; text-align: center"&gt;PRC&lt;/td&gt;&lt;td style="text-align: center; font-weight: normal; vertical-align: top"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: top; font-weight: normal; text-align: center"&gt;&#160;&lt;/td&gt;&lt;td style="vertical-align: top; font-weight: normal; text-align: center"&gt;100%&lt;/td&gt;&lt;td style="vertical-align: top; font-weight: normal; text-align: center"&gt;&lt;/td&gt;&lt;td style="text-align: center; font-weight: normal; vertical-align: top"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: top; font-weight: normal; text-align: center"&gt;WFOE, Investment holding&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="vertical-align: top; font-weight: normal; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: center; font-weight: normal; vertical-align: top"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: top; font-weight: normal; text-align: center"&gt;&#160;&lt;/td&gt;&lt;td style="vertical-align: top; font-weight: normal; text-align: center"&gt;&#160;&lt;/td&gt;&lt;td style="vertical-align: top; font-weight: normal; text-align: center"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: center; font-weight: normal; vertical-align: top"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: top; font-weight: normal; text-align: center"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: center; font-weight: normal; vertical-align: top"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: top; font-weight: normal; text-align: center"&gt;&#160;&lt;/td&gt;&lt;td style="vertical-align: top; font-weight: normal; text-align: center"&gt;&#160;&lt;/td&gt;&lt;td style="vertical-align: top; font-weight: normal; text-align: center"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: center; font-weight: normal; vertical-align: top"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: top; font-weight: normal; text-align: center"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="vertical-align: top; font-weight: normal; text-align: left"&gt;Changzhou Zhongjin&lt;/td&gt;&lt;td style="text-align: center; font-weight: normal; vertical-align: top"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: top; font-weight: normal; text-align: center"&gt;&#160;&lt;/td&gt;&lt;td style="vertical-align: top; font-weight: normal; text-align: center"&gt;&lt;span style="font-size: 10pt"&gt;January 26, 2006&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="vertical-align: top; font-weight: normal; text-align: center"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: center; font-weight: normal; vertical-align: top"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: top; font-weight: normal; text-align: center"&gt;PRC&lt;/td&gt;&lt;td style="text-align: center; font-weight: normal; vertical-align: top"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: top; font-weight: normal; text-align: center"&gt;&#160;&lt;/td&gt;&lt;td style="vertical-align: top; font-weight: normal; text-align: center"&gt;&lt;span style="font-size: 10pt"&gt;VIE&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="vertical-align: top; font-weight: normal; text-align: center"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: center; font-weight: normal; vertical-align: top"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: top; font-weight: normal; text-align: center"&gt;Design, development, manufacturing and sales of wheelchair and other mobility products&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="vertical-align: top; font-weight: normal; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: center; font-weight: normal; vertical-align: top"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: top; font-weight: normal; text-align: center"&gt;&#160;&lt;/td&gt;&lt;td style="vertical-align: top; font-weight: normal; text-align: center"&gt;&#160;&lt;/td&gt;&lt;td style="vertical-align: top; font-weight: normal; text-align: center"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: center; font-weight: normal; vertical-align: top"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: top; font-weight: normal; text-align: center"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: center; font-weight: normal; vertical-align: top"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: top; font-weight: normal; text-align: center"&gt;&#160;&lt;/td&gt;&lt;td style="vertical-align: top; font-weight: normal; text-align: center"&gt;&#160;&lt;/td&gt;&lt;td style="vertical-align: top; font-weight: normal; text-align: center"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: center; font-weight: normal; vertical-align: top"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: top; font-weight: normal; text-align: center"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="vertical-align: top; font-weight: normal; text-align: left"&gt;Taizhou Zhongjin&lt;/td&gt;&lt;td style="text-align: center; font-weight: normal; vertical-align: top"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: top; font-weight: normal; text-align: center"&gt;&#160;&lt;/td&gt;&lt;td style="vertical-align: top; font-weight: normal; text-align: center"&gt;&lt;span style="font-size: 10pt"&gt;June 17, 2013&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="vertical-align: top; font-weight: normal; text-align: center"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: center; font-weight: normal; vertical-align: top"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: top; font-weight: normal; text-align: center"&gt;PRC&lt;/td&gt;&lt;td style="text-align: center; font-weight: normal; vertical-align: top"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: top; font-weight: normal; text-align: center"&gt;&#160;&lt;/td&gt;&lt;td style="vertical-align: top; font-weight: normal; text-align: center"&gt;&lt;span style="font-size: 10pt"&gt;100% controlled subsidiary of the VIE&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="vertical-align: top; font-weight: normal; text-align: center"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: center; font-weight: normal; vertical-align: top"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: top; font-weight: normal; text-align: center"&gt;Design, development, manufacturing and sales of wheelchair and other mobility products&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="vertical-align: top; font-weight: normal; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: center; font-weight: normal; vertical-align: top"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: top; font-weight: normal; text-align: center"&gt;&#160;&lt;/td&gt;&lt;td style="vertical-align: top; font-weight: normal; text-align: center"&gt;&#160;&lt;/td&gt;&lt;td style="vertical-align: top; font-weight: normal; text-align: center"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: center; font-weight: normal; vertical-align: top"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: top; font-weight: normal; text-align: center"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: center; font-weight: normal; vertical-align: top"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: top; font-weight: normal; text-align: center"&gt;&#160;&lt;/td&gt;&lt;td style="vertical-align: top; font-weight: normal; text-align: center"&gt;&#160;&lt;/td&gt;&lt;td style="vertical-align: top; font-weight: normal; text-align: center"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: center; font-weight: normal; vertical-align: top"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: top; font-weight: normal; text-align: center"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="vertical-align: top; font-weight: normal; text-align: left"&gt;Zhongjin Jing&#x2019;ao&lt;/td&gt;&lt;td style="text-align: center; font-weight: normal; vertical-align: top"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: top; font-weight: normal; text-align: center"&gt;&#160;&lt;/td&gt;&lt;td style="vertical-align: top; font-weight: normal; text-align: center"&gt;&lt;span style="font-size: 10pt"&gt;December 18, 2014&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="vertical-align: top; font-weight: normal; text-align: center"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: center; font-weight: normal; vertical-align: top"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: top; font-weight: normal; text-align: center"&gt;PRC&lt;/td&gt;&lt;td style="text-align: center; font-weight: normal; vertical-align: top"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: top; font-weight: normal; text-align: center"&gt;&#160;&lt;/td&gt;&lt;td style="vertical-align: top; font-weight: normal; text-align: center"&gt;&lt;span style="font-size: 10pt"&gt;100% controlled subsidiary of the VIE&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="vertical-align: top; font-weight: normal; text-align: center"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: center; font-weight: normal; vertical-align: top"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: top; font-weight: normal; text-align: center"&gt;Design, development, manufacturing and sales of wheelchair and other mobility products&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="vertical-align: top; font-weight: normal; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: center; font-weight: normal; vertical-align: top"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: top; font-weight: normal; text-align: center"&gt;&#160;&lt;/td&gt;&lt;td style="vertical-align: top; font-weight: normal; text-align: center"&gt;&#160;&lt;/td&gt;&lt;td style="vertical-align: top; font-weight: normal; text-align: center"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: center; font-weight: normal; vertical-align: top"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: top; font-weight: normal; text-align: center"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: center; font-weight: normal; vertical-align: top"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: top; font-weight: normal; text-align: center"&gt;&#160;&lt;/td&gt;&lt;td style="vertical-align: top; font-weight: normal; text-align: center"&gt;&#160;&lt;/td&gt;&lt;td style="vertical-align: top; font-weight: normal; text-align: center"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: center; font-weight: normal; vertical-align: top"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: top; font-weight: normal; text-align: center"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="vertical-align: top; font-weight: normal; text-align: left"&gt;Zhongjin Kangma&lt;/td&gt;&lt;td style="text-align: center; font-weight: normal; vertical-align: top"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: top; font-weight: normal; text-align: center"&gt;&#160;&lt;/td&gt;&lt;td style="vertical-align: top; font-weight: normal; text-align: center"&gt;&lt;span style="font-size: 10pt"&gt;August 21, 2023&lt;/span&gt;&lt;/td&gt;&lt;td style="vertical-align: top; font-weight: normal; text-align: center"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: center; font-weight: normal; vertical-align: top"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: top; font-weight: normal; text-align: center"&gt;PRC&lt;/td&gt;&lt;td style="text-align: center; font-weight: normal; vertical-align: top"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: top; font-weight: normal; text-align: center"&gt;&#160;&lt;/td&gt;&lt;td style="vertical-align: top; font-weight: normal; text-align: center"&gt;&lt;span style="font-size: 10pt"&gt;80% controlled subsidiary of the VIE&lt;/span&gt;&lt;/td&gt;&lt;td style="vertical-align: top; font-weight: normal; text-align: center"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: center; font-weight: normal; vertical-align: top"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: top; font-weight: normal; text-align: center"&gt;Newly incorporated &#x2013; not in operation yet&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="vertical-align: top; font-weight: normal; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: center; font-weight: normal; vertical-align: top"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: top; font-weight: normal; text-align: center"&gt;&#160;&lt;/td&gt;&lt;td style="vertical-align: top; font-weight: normal; text-align: center"&gt;&#160;&lt;/td&gt;&lt;td style="vertical-align: top; font-weight: normal; text-align: center"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: center; font-weight: normal; vertical-align: top"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: top; font-weight: normal; text-align: center"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: center; font-weight: normal; vertical-align: top"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: top; font-weight: normal; text-align: center"&gt;&#160;&lt;/td&gt;&lt;td style="vertical-align: top; font-weight: normal; text-align: center"&gt;&#160;&lt;/td&gt;&lt;td style="vertical-align: top; font-weight: normal; text-align: center"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: center; font-weight: normal; vertical-align: top"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: top; font-weight: normal; text-align: center"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="vertical-align: top; font-weight: normal; text-align: left"&gt;Anhui Zhongjin&lt;/td&gt;&lt;td style="text-align: center; font-weight: normal; vertical-align: top"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: top; font-weight: normal; text-align: center"&gt;&#160;&lt;/td&gt;&lt;td style="vertical-align: top; font-weight: normal; text-align: center"&gt;&lt;span style="font-size: 10pt"&gt;October 7, 2023&lt;/span&gt;&lt;/td&gt;&lt;td style="vertical-align: top; font-weight: normal; text-align: center"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: center; font-weight: normal; vertical-align: top"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: top; font-weight: normal; text-align: center"&gt;PRC&lt;/td&gt;&lt;td style="text-align: center; font-weight: normal; vertical-align: top"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: top; font-weight: normal; text-align: center"&gt;&#160;&lt;/td&gt;&lt;td style="vertical-align: top; font-weight: normal; text-align: center"&gt;100%&lt;/td&gt;&lt;td style="vertical-align: top; font-weight: normal; text-align: center"&gt;&lt;/td&gt;&lt;td style="text-align: center; font-weight: normal; vertical-align: top"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: top; font-weight: normal; text-align: center"&gt;Newly incorporated &#x2013; not in operation yet&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent"&gt;&lt;span style="text-decoration:underline"&gt;The VIE contractual
arrangements&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: -0.5pt; background-color: transparent"&gt;The
Company&#x2019;s main operating entities, Changzhou Zhongjin and its subsidiaries Taizhou Zhongjin, Zhongjin Jing&#x2019;ao and Zhongjin
Kangma (or the &#x201c;Zhongjin Operating Companies&#x201d; as referred above), are controlled through contractual arrangements in lieu
of direct equity ownership by the Company.&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: -0.5pt; background-color: transparent"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: -0.5pt; background-color: transparent"&gt;A
VIE is an entity which has a total equity investment that is insufficient to finance its activities without additional subordinated financial
support, or whose equity investors lack the characteristics of a controlling financial interest, such as through voting rights, right
to receive the expected residual returns of the entity or obligation to absorb the expected losses of the entity. The variable interest
holder, if any, that has a controlling financial interest in a VIE is deemed to be the primary beneficiary of, and must consolidate, the
VIE, because it met the condition under the accounting principles generally accepted in the United States of America (&#x201c;U.S. GAAP&#x201d;)
to consolidate the VIE.&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: -0.5pt; background-color: transparent"&gt;&#160;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent"&gt;Erhua Med, is deemed
to have a controlling financial interest in and be the primary beneficiary of the Zhongjin Operating Companies because it has both of
the following characteristics:&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0in; background-color: transparent"&gt;&#160;&lt;/p&gt;

&lt;table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%"&gt;
  &lt;tr style="vertical-align: top; background-color: Transparent"&gt;
    &lt;td style="text-align: justify; font-weight: normal; width: 0.25in"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left; font-weight: normal; width: 0.25in"&gt;&lt;span style="font-size: 10pt"&gt;&#x25cf;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: justify; font-weight: normal"&gt;&lt;span style="font-size: 10pt"&gt;The power to direct activities of the Zhongjin Operating Companies that most significantly impact such entities&#x2019; economic performance, and&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;
&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent"&gt;&#160;&lt;/p&gt;

&lt;table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%"&gt;
  &lt;tr style="vertical-align: top; background-color: Transparent"&gt;
    &lt;td style="text-align: justify; font-weight: normal; width: 0.25in"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left; font-weight: normal; width: 0.25in"&gt;&lt;span style="font-size: 10pt"&gt;&#x25cf;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: justify; font-weight: normal"&gt;&lt;span style="font-size: 10pt"&gt;The right to receive benefits from, the Zhongjin Operating Companies that could potentially be significant to such entities.&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;
&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent"&gt;Pursuant to these
contractual arrangements, the Zhongjin Operating Companies shall pay service fees equal to all of their net profits after tax payments
to Erhua Med. At the same time, Erhua Med has the right to receive substantially all of their economic benefits for accounting purposes.
Such contractual arrangements are designed so that the operations of the Zhongjin Operating Companies are solely for the benefit of Erhua
Med and ultimately, the Company, and therefore the Company must consolidate the Zhongjin Operating Companies under U.S. GAAP.&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: -0.5pt; background-color: transparent"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent"&gt;&lt;span style="text-decoration:underline"&gt;Risks associated
with the VIE structure&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent"&gt;The Company believes
that the contractual arrangements with the VIE and the shareholders of the VIE are in compliance with PRC laws and regulations and are
legally enforceable. However, uncertainties in the PRC legal system could limit the Company&#x2019;s ability to enforce the contractual
arrangements. If the legal structure and contractual arrangements were found to be in violation of PRC laws and regulations, the PRC government
could:&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent"&gt;&#160;&lt;/p&gt;

&lt;table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%"&gt;
  &lt;tr style="vertical-align: top; background-color: Transparent"&gt;
    &lt;td style="text-align: left; font-weight: normal; width: 0.25in"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left; font-weight: normal; width: 0.25in"&gt;&lt;span style="font-size: 10pt"&gt;&#x25cf; &lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: justify; font-weight: normal"&gt;&lt;span style="font-size: 10pt"&gt;revoke the business and operating licenses of the Company&#x2019;s PRC subsidiary and VIE; &lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;
&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: left; background-color: transparent"&gt;&#160;&lt;/p&gt;

&lt;table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%"&gt;
  &lt;tr style="vertical-align: top; background-color: Transparent"&gt;
    &lt;td style="text-align: left; font-weight: normal; width: 0.25in"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left; font-weight: normal; width: 0.25in"&gt;&lt;span style="font-size: 10pt"&gt;&#x25cf; &lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: justify; font-weight: normal"&gt;&lt;span style="font-size: 10pt"&gt;discontinue or restrict the operations of any related-party transactions between the Company&#x2019;s PRC subsidiary and VIE; &lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;
&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: left; background-color: transparent"&gt;&#160;&lt;/p&gt;

&lt;table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%"&gt;
  &lt;tr style="vertical-align: top; background-color: Transparent"&gt;
    &lt;td style="text-align: left; font-weight: normal; width: 0.25in"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left; font-weight: normal; width: 0.25in"&gt;&lt;span style="font-size: 10pt"&gt;&#x25cf; &lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: justify; font-weight: normal"&gt;&lt;span style="font-size: 10pt"&gt;limit the Company&#x2019;s business expansion in China by way of entering into contractual arrangements; &lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;
&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: left; background-color: transparent"&gt;&#160;&lt;/p&gt;

&lt;table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%"&gt;
  &lt;tr style="vertical-align: top; background-color: Transparent"&gt;
    &lt;td style="text-align: left; font-weight: normal; width: 0.25in"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left; font-weight: normal; width: 0.25in"&gt;&lt;span style="font-size: 10pt"&gt;&#x25cf; &lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: justify; font-weight: normal"&gt;&lt;span style="font-size: 10pt"&gt;impose fines or other requirements with which the Company&#x2019;s PRC subsidiary and VIE may not be able to comply; &lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;
&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: left; background-color: transparent"&gt;&#160;&lt;/p&gt;

&lt;table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%"&gt;
  &lt;tr style="vertical-align: top; background-color: Transparent"&gt;
    &lt;td style="text-align: left; font-weight: normal; width: 0.25in"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left; font-weight: normal; width: 0.25in"&gt;&lt;span style="font-size: 10pt"&gt;&#x25cf; &lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: justify; font-weight: normal"&gt;&lt;span style="font-size: 10pt"&gt;require the Company or the Company&#x2019;s PRC subsidiary and VIE to restructure the relevant ownership structure or operations; or&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;
&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.75in; text-align: justify; background-color: transparent"&gt;&#160;&lt;/p&gt;

&lt;table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%"&gt;
  &lt;tr style="vertical-align: top; background-color: Transparent"&gt;
    &lt;td style="text-align: left; font-weight: normal; width: 0.25in"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left; font-weight: normal; width: 0.25in"&gt;&lt;span style="font-size: 10pt"&gt;&#x25cf; &lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: justify; font-weight: normal"&gt;&lt;span style="font-size: 10pt"&gt;restrict or prohibit the Company&#x2019;s use of the proceeds from public offering to finance the Company&#x2019;s business and operations in China. &lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;
&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: left; background-color: transparent"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent"&gt;The Company&#x2019;s
ability to conduct its businesses may be negatively affected if the PRC government were to carry out of any of the aforementioned actions.
In such case, the Company may not be able to consolidate the VIE and the VIE&#x2019;s subsidiaries in its consolidated financial statements
as it may lose the ability to exert effective control over the VIE and its shareholders and it may lose the ability to receive economic
benefits from the VIE and the VIE&#x2019;s subsidiaries for accounting purposes under U.S. GAAP. The Company, however, does not believe
such actions would result in the liquidation or dissolution of the Company, its PRC subsidiary and the VIE and the VIE&#x2019;s subsidiaries.&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent"&gt;&#160;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent"&gt;The Company, Zhongjin
HK and Erhua Med are essentially holding companies and do not have active operations as of September 30, 2023 and 2022. As a result, total
assets and liabilities presented on the consolidated balance sheets and revenue, expenses, and net income presented on the consolidated
statement of comprehensive income as well as the cash flows from operating, investing and financing activities presented on the consolidated
statement of cash flows are substantially the financial position, operation results and cash flows of the VIE and the VIE&#x2019;s subsidiaries.
The Company has not provided any financial support to the VIE and the VIE&#x2019;s subsidiaries during the years ended September 30, 2023,
2022 and 2021. Additionally, pursuant to the VIE Agreements, Erhua Med has the right to receive service fees equal to the VIE&#x2019;s
net profits after tax payments. None of these fees were paid to Erhua Med as of September 30, 2023. Accordingly, as of September 30, 2023
and 2022, Erhua Med had $7,713,618 and $4,501,169 consulting fee receivables due from the VIE and the VIE&#x2019;s subsidiaries, respectively.
These receivables were fully eliminated upon the consolidation.&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent"&gt;&lt;b&gt;&#160;&lt;/b&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent"&gt;The following financial
statement amounts and balances of the VIE and VIE&#x2019;s subsidiaries were included in the accompanying consolidated financial statements
after elimination of intercompany transactions and balances:&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent"&gt;&#160;&lt;/p&gt;

&lt;table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font: 10pt Times New Roman, Times, Serif"&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="white-space: nowrap; font-weight: normal; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="white-space: nowrap; font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="white-space: nowrap; font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"&gt;September 30,&lt;br/&gt; 2023&lt;/td&gt;&lt;td style="white-space: nowrap; padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;td style="white-space: nowrap; font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="white-space: nowrap; font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"&gt;September 30, &lt;br/&gt; 2022&lt;/td&gt;&lt;td style="white-space: nowrap; padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="width: 76%; font-weight: normal; text-align: left"&gt;Current assets&lt;/td&gt;&lt;td style="width: 1%; font-weight: normal"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; font-weight: normal; text-align: left"&gt;$&lt;/td&gt;&lt;td style="width: 9%; font-weight: normal; text-align: right"&gt;24,391,558&lt;/td&gt;&lt;td style="width: 1%; font-weight: normal; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 1%; font-weight: normal"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; font-weight: normal; text-align: left"&gt;$&lt;/td&gt;&lt;td style="width: 9%; font-weight: normal; text-align: right"&gt;18,903,147&lt;/td&gt;&lt;td style="width: 1%; font-weight: normal; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="font-weight: normal; text-align: left; padding-bottom: 1.5pt"&gt;Non-current assets&lt;/td&gt;&lt;td style="font-weight: normal; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; font-weight: normal; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; font-weight: normal; text-align: right"&gt;1,787,635&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: normal; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: normal; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; font-weight: normal; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; font-weight: normal; text-align: right"&gt;2,036,387&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: normal; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="font-weight: normal; text-align: left; padding-bottom: 4pt"&gt;Total assets&lt;/td&gt;&lt;td style="font-weight: normal; padding-bottom: 4pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 4pt double; font-weight: normal; text-align: left"&gt;$&lt;/td&gt;&lt;td style="border-bottom: Black 4pt double; font-weight: normal; text-align: right"&gt;26,179,193&lt;/td&gt;&lt;td style="padding-bottom: 4pt; font-weight: normal; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: normal; padding-bottom: 4pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 4pt double; font-weight: normal; text-align: left"&gt;$&lt;/td&gt;&lt;td style="border-bottom: Black 4pt double; font-weight: normal; text-align: right"&gt;20,939,534&lt;/td&gt;&lt;td style="padding-bottom: 4pt; font-weight: normal; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="font-weight: normal; text-align: left"&gt;Current liabilities&lt;/td&gt;&lt;td style="font-weight: normal"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: normal; text-align: left"&gt;$&lt;/td&gt;&lt;td style="font-weight: normal; text-align: right"&gt;8,763,714&lt;/td&gt;&lt;td style="font-weight: normal; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: normal"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: normal; text-align: left"&gt;$&lt;/td&gt;&lt;td style="font-weight: normal; text-align: right"&gt;5,703,843&lt;/td&gt;&lt;td style="font-weight: normal; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="font-weight: normal; text-align: left; padding-bottom: 1.5pt"&gt;Non-current liabilities&lt;/td&gt;&lt;td style="font-weight: normal; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; font-weight: normal; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; font-weight: normal; text-align: right"&gt;&lt;div style="-sec-ix-hidden: hidden-fact-75"&gt;-&lt;/div&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: normal; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: normal; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; font-weight: normal; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; font-weight: normal; text-align: right"&gt;&lt;div style="-sec-ix-hidden: hidden-fact-76"&gt;-&lt;/div&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: normal; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="font-weight: normal; text-align: left; padding-bottom: 4pt"&gt;Total liabilities&lt;/td&gt;&lt;td style="font-weight: normal; padding-bottom: 4pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 4pt double; font-weight: normal; text-align: left"&gt;$&lt;/td&gt;&lt;td style="border-bottom: Black 4pt double; font-weight: normal; text-align: right"&gt;8,763,714&lt;/td&gt;&lt;td style="padding-bottom: 4pt; font-weight: normal; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: normal; padding-bottom: 4pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 4pt double; font-weight: normal; text-align: left"&gt;$&lt;/td&gt;&lt;td style="border-bottom: Black 4pt double; font-weight: normal; text-align: right"&gt;5,703,843&lt;/td&gt;&lt;td style="padding-bottom: 4pt; font-weight: normal; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;


&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: left; background-color: transparent"&gt;&lt;b&gt;&#160;&lt;/b&gt;&lt;/p&gt;

&lt;table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font: 10pt Times New Roman, Times, Serif"&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="font-weight: normal; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="10" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"&gt;For the Years Ended September
    30,&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="font-weight: normal; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"&gt;2023&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"&gt;2022&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"&gt;2021&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="width: 64%; font-weight: normal; text-align: left; text-indent: -0.1in; padding-left: 0.1in"&gt;Net revenue&lt;/td&gt;&lt;td style="width: 1%; font-weight: normal"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; font-weight: normal; text-align: left"&gt;$&lt;/td&gt;&lt;td style="width: 9%; font-weight: normal; text-align: right"&gt;19,821,457&lt;/td&gt;&lt;td style="width: 1%; font-weight: normal; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 1%; font-weight: normal"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; font-weight: normal; text-align: left"&gt;$&lt;/td&gt;&lt;td style="width: 9%; font-weight: normal; text-align: right"&gt;19,190,541&lt;/td&gt;&lt;td style="width: 1%; font-weight: normal; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 1%; font-weight: normal"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; font-weight: normal; text-align: left"&gt;$&lt;/td&gt;&lt;td style="width: 9%; font-weight: normal; text-align: right"&gt;20,764,273&lt;/td&gt;&lt;td style="width: 1%; font-weight: normal; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="font-weight: normal; text-align: left; text-indent: -0.1in; padding-left: 0.1in"&gt;Net income&lt;/td&gt;&lt;td style="font-weight: normal"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: normal; text-align: left"&gt;$&lt;/td&gt;&lt;td style="font-weight: normal; text-align: right"&gt;3,438,466&lt;/td&gt;&lt;td style="font-weight: normal; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: normal"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: normal; text-align: left"&gt;$&lt;/td&gt;&lt;td style="font-weight: normal; text-align: right"&gt;2,706,527&lt;/td&gt;&lt;td style="font-weight: normal; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: normal"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: normal; text-align: left"&gt;$&lt;/td&gt;&lt;td style="font-weight: normal; text-align: right"&gt;2,631,706&lt;/td&gt;&lt;td style="font-weight: normal; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;


&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: left; background-color: transparent"&gt;&lt;b&gt;&#160;&lt;/b&gt;&lt;/p&gt;

&lt;table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font: 10pt Times New Roman, Times, Serif"&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="font-weight: normal; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="10" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"&gt;For the Years Ended September
    30,&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="font-weight: normal; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"&gt;2023&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"&gt;2022&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"&gt;2021&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="width: 64%; font-weight: normal; text-align: left; text-indent: -0.1in; padding-left: 0.1in"&gt;Net cash provided by operating activities&lt;/td&gt;&lt;td style="width: 1%; font-weight: normal"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; font-weight: normal; text-align: left"&gt;$&lt;/td&gt;&lt;td style="width: 9%; font-weight: normal; text-align: right"&gt;3,566,639&lt;/td&gt;&lt;td style="width: 1%; font-weight: normal; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 1%; font-weight: normal"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; font-weight: normal; text-align: left"&gt;$&lt;/td&gt;&lt;td style="width: 9%; font-weight: normal; text-align: right"&gt;1,580,656&lt;/td&gt;&lt;td style="width: 1%; font-weight: normal; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 1%; font-weight: normal"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; font-weight: normal; text-align: left"&gt;$&lt;/td&gt;&lt;td style="width: 9%; font-weight: normal; text-align: right"&gt;5,843,292&lt;/td&gt;&lt;td style="width: 1%; font-weight: normal; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="font-weight: normal; text-align: left; text-indent: -0.1in; padding-left: 0.1in"&gt;Net cash used in investing activities&lt;/td&gt;&lt;td style="font-weight: normal"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: normal; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: normal; text-align: right"&gt;(2,430,248&lt;/td&gt;&lt;td style="font-weight: normal; text-align: left"&gt;)&lt;/td&gt;&lt;td style="font-weight: normal"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: normal; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: normal; text-align: right"&gt;(120,904&lt;/td&gt;&lt;td style="font-weight: normal; text-align: left"&gt;)&lt;/td&gt;&lt;td style="font-weight: normal"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: normal; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: normal; text-align: right"&gt;(1,067,640&lt;/td&gt;&lt;td style="font-weight: normal; text-align: left"&gt;)&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="font-weight: normal; text-align: left; text-indent: -0.1in; padding-left: 0.1in"&gt;Net cash (used in) provided by financing activities&lt;/td&gt;&lt;td style="font-weight: normal"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: normal; text-align: left"&gt;$&lt;/td&gt;&lt;td style="font-weight: normal; text-align: right"&gt;(213,892&lt;/td&gt;&lt;td style="font-weight: normal; text-align: left"&gt;)&lt;/td&gt;&lt;td style="font-weight: normal"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: normal; text-align: left"&gt;$&lt;/td&gt;&lt;td style="font-weight: normal; text-align: right"&gt;121,855&lt;/td&gt;&lt;td style="font-weight: normal; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: normal"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: normal; text-align: left"&gt;$&lt;/td&gt;&lt;td style="font-weight: normal; text-align: right"&gt;(2,870,219&lt;/td&gt;&lt;td style="font-weight: normal; text-align: left"&gt;)&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;</us-gaap:OrganizationConsolidationAndPresentationOfFinancialStatementsDisclosureTextBlock>
    <us-gaap:EquityMethodInvestmentOwnershipPercentage contextRef="c45" decimals="2" id="ixv-24098" unitRef="pure">1</us-gaap:EquityMethodInvestmentOwnershipPercentage>
    <us-gaap:EquityMethodInvestmentOwnershipPercentage contextRef="c46" decimals="2" id="ixv-24099" unitRef="pure">1</us-gaap:EquityMethodInvestmentOwnershipPercentage>
    <us-gaap:EquityMethodInvestmentOwnershipPercentage contextRef="c47" decimals="2" id="ixv-24100" unitRef="pure">0.80</us-gaap:EquityMethodInvestmentOwnershipPercentage>
    <us-gaap:EquityMethodInvestmentOwnershipPercentage contextRef="c48" decimals="2" id="ixv-24101" unitRef="pure">0.20</us-gaap:EquityMethodInvestmentOwnershipPercentage>
    <us-gaap:EquityMethodInvestmentOwnershipPercentage contextRef="c49" decimals="2" id="ixv-24102" unitRef="pure">1</us-gaap:EquityMethodInvestmentOwnershipPercentage>
    <us-gaap:ScheduleOfSubsidiaryOfLimitedLiabilityCompanyOrLimitedPartnershipDescriptionTextBlock contextRef="c0" id="ixv-24103">The consolidated
financial statements of the Company include the following entities:&lt;table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font: 10pt Times New Roman, Times, Serif"&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; vertical-align: bottom; font-weight: bold; text-align: left"&gt;Name of Entity&lt;/td&gt;&lt;td style="text-align: center; font-weight: bold; padding-bottom: 1.5pt; vertical-align: bottom"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1.5pt solid; vertical-align: bottom; font-weight: bold; text-align: center"&gt;Date of&lt;br/&gt; Incorporation&lt;/td&gt;&lt;td style="text-align: center; padding-bottom: 1.5pt; font-weight: bold; vertical-align: bottom"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: center; font-weight: bold; padding-bottom: 1.5pt; vertical-align: bottom"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; vertical-align: bottom; font-weight: bold; text-align: center"&gt;Place of&lt;br/&gt; Incorporation&lt;/td&gt;&lt;td style="text-align: center; font-weight: bold; padding-bottom: 1.5pt; vertical-align: bottom"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1.5pt solid; vertical-align: bottom; font-weight: bold; text-align: center"&gt;% of&lt;br/&gt; Ownership&lt;/td&gt;&lt;td style="text-align: center; padding-bottom: 1.5pt; font-weight: bold; vertical-align: bottom"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: center; font-weight: bold; padding-bottom: 1.5pt; vertical-align: bottom"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; vertical-align: bottom; font-weight: bold; text-align: center"&gt;Principal Activities&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="vertical-align: top; font-weight: normal; text-align: left"&gt;Jin Med&lt;/td&gt;&lt;td style="text-align: center; font-weight: normal; vertical-align: top"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: top; font-weight: normal; text-align: center"&gt;&#160;&lt;/td&gt;&lt;td style="vertical-align: top; font-weight: normal; text-align: center"&gt;&lt;span style="font-size: 10pt"&gt;January 14, 2020&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="vertical-align: top; font-weight: normal; text-align: center"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: center; font-weight: normal; vertical-align: top"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: top; font-weight: normal; text-align: center"&gt;Cayman Island&lt;/td&gt;&lt;td style="text-align: center; font-weight: normal; vertical-align: top"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: top; font-weight: normal; text-align: center"&gt;&#160;&lt;/td&gt;&lt;td style="vertical-align: top; font-weight: normal; text-align: center"&gt;&lt;span style="font-size: 10pt"&gt;Parent&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="vertical-align: top; font-weight: normal; text-align: center"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: center; font-weight: normal; vertical-align: top"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: top; font-weight: normal; text-align: center"&gt;Investment holding&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="vertical-align: top; font-weight: normal; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: center; font-weight: normal; vertical-align: top"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: top; font-weight: normal; text-align: center"&gt;&#160;&lt;/td&gt;&lt;td style="vertical-align: top; font-weight: normal; text-align: center"&gt;&#160;&lt;/td&gt;&lt;td style="vertical-align: top; font-weight: normal; text-align: center"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: center; font-weight: normal; vertical-align: top"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: top; font-weight: normal; text-align: center"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: center; font-weight: normal; vertical-align: top"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: top; font-weight: normal; text-align: center"&gt;&#160;&lt;/td&gt;&lt;td style="vertical-align: top; font-weight: normal; text-align: center"&gt;&#160;&lt;/td&gt;&lt;td style="vertical-align: top; font-weight: normal; text-align: center"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: center; font-weight: normal; vertical-align: top"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: top; font-weight: normal; text-align: center"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="vertical-align: top; width: 16%; font-weight: normal; text-align: left"&gt;Zhongjin HK&lt;/td&gt;&lt;td style="text-align: center; width: 1%; font-weight: normal; vertical-align: top"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: top; width: 1%; font-weight: normal; text-align: center"&gt;&#160;&lt;/td&gt;&lt;td style="vertical-align: top; width: 17%; font-weight: normal; text-align: center"&gt;&lt;span style="font-size: 10pt"&gt;February 25, 2020&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="vertical-align: top; width: 1%; font-weight: normal; text-align: center"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: center; width: 1%; font-weight: normal; vertical-align: top"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: top; width: 10%; font-weight: normal; text-align: center"&gt;Hong Kong&lt;/td&gt;&lt;td style="text-align: center; width: 1%; font-weight: normal; vertical-align: top"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: top; width: 1%; font-weight: normal; text-align: center"&gt;&#160;&lt;/td&gt;&lt;td style="vertical-align: top; width: 17%; font-weight: normal; text-align: center"&gt;100%&lt;/td&gt;&lt;td style="vertical-align: top; width: 1%; font-weight: normal; text-align: center"&gt;&lt;/td&gt;&lt;td style="text-align: center; width: 1%; font-weight: normal; vertical-align: top"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: top; width: 32%; font-weight: normal; text-align: center"&gt;Investment holding&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="vertical-align: top; font-weight: normal; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: center; font-weight: normal; vertical-align: top"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: top; font-weight: normal; text-align: center"&gt;&#160;&lt;/td&gt;&lt;td style="vertical-align: top; font-weight: normal; text-align: center"&gt;&#160;&lt;/td&gt;&lt;td style="vertical-align: top; font-weight: normal; text-align: center"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: center; font-weight: normal; vertical-align: top"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: top; font-weight: normal; text-align: center"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: center; font-weight: normal; vertical-align: top"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: top; font-weight: normal; text-align: center"&gt;&#160;&lt;/td&gt;&lt;td style="vertical-align: top; font-weight: normal; text-align: center"&gt;&#160;&lt;/td&gt;&lt;td style="vertical-align: top; font-weight: normal; text-align: center"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: center; font-weight: normal; vertical-align: top"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: top; font-weight: normal; text-align: center"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="vertical-align: top; font-weight: normal; text-align: left"&gt;Erhua Med&lt;/td&gt;&lt;td style="text-align: center; font-weight: normal; vertical-align: top"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: top; font-weight: normal; text-align: center"&gt;&#160;&lt;/td&gt;&lt;td style="vertical-align: top; font-weight: normal; text-align: center"&gt;&lt;span style="font-size: 10pt"&gt;September 24, 2020&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="vertical-align: top; font-weight: normal; text-align: center"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: center; font-weight: normal; vertical-align: top"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: top; font-weight: normal; text-align: center"&gt;PRC&lt;/td&gt;&lt;td style="text-align: center; font-weight: normal; vertical-align: top"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: top; font-weight: normal; text-align: center"&gt;&#160;&lt;/td&gt;&lt;td style="vertical-align: top; font-weight: normal; text-align: center"&gt;100%&lt;/td&gt;&lt;td style="vertical-align: top; font-weight: normal; text-align: center"&gt;&lt;/td&gt;&lt;td style="text-align: center; font-weight: normal; vertical-align: top"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: top; font-weight: normal; text-align: center"&gt;WFOE, Investment holding&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="vertical-align: top; font-weight: normal; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: center; font-weight: normal; vertical-align: top"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: top; font-weight: normal; text-align: center"&gt;&#160;&lt;/td&gt;&lt;td style="vertical-align: top; font-weight: normal; text-align: center"&gt;&#160;&lt;/td&gt;&lt;td style="vertical-align: top; font-weight: normal; text-align: center"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: center; font-weight: normal; vertical-align: top"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: top; font-weight: normal; text-align: center"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: center; font-weight: normal; vertical-align: top"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: top; font-weight: normal; text-align: center"&gt;&#160;&lt;/td&gt;&lt;td style="vertical-align: top; font-weight: normal; text-align: center"&gt;&#160;&lt;/td&gt;&lt;td style="vertical-align: top; font-weight: normal; text-align: center"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: center; font-weight: normal; vertical-align: top"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: top; font-weight: normal; text-align: center"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="vertical-align: top; font-weight: normal; text-align: left"&gt;Changzhou Zhongjin&lt;/td&gt;&lt;td style="text-align: center; font-weight: normal; vertical-align: top"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: top; font-weight: normal; text-align: center"&gt;&#160;&lt;/td&gt;&lt;td style="vertical-align: top; font-weight: normal; text-align: center"&gt;&lt;span style="font-size: 10pt"&gt;January 26, 2006&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="vertical-align: top; font-weight: normal; text-align: center"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: center; font-weight: normal; vertical-align: top"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: top; font-weight: normal; text-align: center"&gt;PRC&lt;/td&gt;&lt;td style="text-align: center; font-weight: normal; vertical-align: top"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: top; font-weight: normal; text-align: center"&gt;&#160;&lt;/td&gt;&lt;td style="vertical-align: top; font-weight: normal; text-align: center"&gt;&lt;span style="font-size: 10pt"&gt;VIE&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="vertical-align: top; font-weight: normal; text-align: center"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: center; font-weight: normal; vertical-align: top"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: top; font-weight: normal; text-align: center"&gt;Design, development, manufacturing and sales of wheelchair and other mobility products&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="vertical-align: top; font-weight: normal; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: center; font-weight: normal; vertical-align: top"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: top; font-weight: normal; text-align: center"&gt;&#160;&lt;/td&gt;&lt;td style="vertical-align: top; font-weight: normal; text-align: center"&gt;&#160;&lt;/td&gt;&lt;td style="vertical-align: top; font-weight: normal; text-align: center"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: center; font-weight: normal; vertical-align: top"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: top; font-weight: normal; text-align: center"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: center; font-weight: normal; vertical-align: top"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: top; font-weight: normal; text-align: center"&gt;&#160;&lt;/td&gt;&lt;td style="vertical-align: top; font-weight: normal; text-align: center"&gt;&#160;&lt;/td&gt;&lt;td style="vertical-align: top; font-weight: normal; text-align: center"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: center; font-weight: normal; vertical-align: top"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: top; font-weight: normal; text-align: center"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="vertical-align: top; font-weight: normal; text-align: left"&gt;Taizhou Zhongjin&lt;/td&gt;&lt;td style="text-align: center; font-weight: normal; vertical-align: top"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: top; font-weight: normal; text-align: center"&gt;&#160;&lt;/td&gt;&lt;td style="vertical-align: top; font-weight: normal; text-align: center"&gt;&lt;span style="font-size: 10pt"&gt;June 17, 2013&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="vertical-align: top; font-weight: normal; text-align: center"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: center; font-weight: normal; vertical-align: top"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: top; font-weight: normal; text-align: center"&gt;PRC&lt;/td&gt;&lt;td style="text-align: center; font-weight: normal; vertical-align: top"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: top; font-weight: normal; text-align: center"&gt;&#160;&lt;/td&gt;&lt;td style="vertical-align: top; font-weight: normal; text-align: center"&gt;&lt;span style="font-size: 10pt"&gt;100% controlled subsidiary of the VIE&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="vertical-align: top; font-weight: normal; text-align: center"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: center; font-weight: normal; vertical-align: top"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: top; font-weight: normal; text-align: center"&gt;Design, development, manufacturing and sales of wheelchair and other mobility products&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="vertical-align: top; font-weight: normal; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: center; font-weight: normal; vertical-align: top"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: top; font-weight: normal; text-align: center"&gt;&#160;&lt;/td&gt;&lt;td style="vertical-align: top; font-weight: normal; text-align: center"&gt;&#160;&lt;/td&gt;&lt;td style="vertical-align: top; font-weight: normal; text-align: center"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: center; font-weight: normal; vertical-align: top"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: top; font-weight: normal; text-align: center"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: center; font-weight: normal; vertical-align: top"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: top; font-weight: normal; text-align: center"&gt;&#160;&lt;/td&gt;&lt;td style="vertical-align: top; font-weight: normal; text-align: center"&gt;&#160;&lt;/td&gt;&lt;td style="vertical-align: top; font-weight: normal; text-align: center"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: center; font-weight: normal; vertical-align: top"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: top; font-weight: normal; text-align: center"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="vertical-align: top; font-weight: normal; text-align: left"&gt;Zhongjin Jing&#x2019;ao&lt;/td&gt;&lt;td style="text-align: center; font-weight: normal; vertical-align: top"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: top; font-weight: normal; text-align: center"&gt;&#160;&lt;/td&gt;&lt;td style="vertical-align: top; font-weight: normal; text-align: center"&gt;&lt;span style="font-size: 10pt"&gt;December 18, 2014&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="vertical-align: top; font-weight: normal; text-align: center"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: center; font-weight: normal; vertical-align: top"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: top; font-weight: normal; text-align: center"&gt;PRC&lt;/td&gt;&lt;td style="text-align: center; font-weight: normal; vertical-align: top"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: top; font-weight: normal; text-align: center"&gt;&#160;&lt;/td&gt;&lt;td style="vertical-align: top; font-weight: normal; text-align: center"&gt;&lt;span style="font-size: 10pt"&gt;100% controlled subsidiary of the VIE&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="vertical-align: top; font-weight: normal; text-align: center"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: center; font-weight: normal; vertical-align: top"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: top; font-weight: normal; text-align: center"&gt;Design, development, manufacturing and sales of wheelchair and other mobility products&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="vertical-align: top; font-weight: normal; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: center; font-weight: normal; vertical-align: top"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: top; font-weight: normal; text-align: center"&gt;&#160;&lt;/td&gt;&lt;td style="vertical-align: top; font-weight: normal; text-align: center"&gt;&#160;&lt;/td&gt;&lt;td style="vertical-align: top; font-weight: normal; text-align: center"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: center; font-weight: normal; vertical-align: top"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: top; font-weight: normal; text-align: center"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: center; font-weight: normal; vertical-align: top"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: top; font-weight: normal; text-align: center"&gt;&#160;&lt;/td&gt;&lt;td style="vertical-align: top; font-weight: normal; text-align: center"&gt;&#160;&lt;/td&gt;&lt;td style="vertical-align: top; font-weight: normal; text-align: center"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: center; font-weight: normal; vertical-align: top"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: top; font-weight: normal; text-align: center"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="vertical-align: top; font-weight: normal; text-align: left"&gt;Zhongjin Kangma&lt;/td&gt;&lt;td style="text-align: center; font-weight: normal; vertical-align: top"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: top; font-weight: normal; text-align: center"&gt;&#160;&lt;/td&gt;&lt;td style="vertical-align: top; font-weight: normal; text-align: center"&gt;&lt;span style="font-size: 10pt"&gt;August 21, 2023&lt;/span&gt;&lt;/td&gt;&lt;td style="vertical-align: top; font-weight: normal; text-align: center"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: center; font-weight: normal; vertical-align: top"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: top; font-weight: normal; text-align: center"&gt;PRC&lt;/td&gt;&lt;td style="text-align: center; font-weight: normal; vertical-align: top"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: top; font-weight: normal; text-align: center"&gt;&#160;&lt;/td&gt;&lt;td style="vertical-align: top; font-weight: normal; text-align: center"&gt;&lt;span style="font-size: 10pt"&gt;80% controlled subsidiary of the VIE&lt;/span&gt;&lt;/td&gt;&lt;td style="vertical-align: top; font-weight: normal; text-align: center"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: center; font-weight: normal; vertical-align: top"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: top; font-weight: normal; text-align: center"&gt;Newly incorporated &#x2013; not in operation yet&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="vertical-align: top; font-weight: normal; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: center; font-weight: normal; vertical-align: top"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: top; font-weight: normal; text-align: center"&gt;&#160;&lt;/td&gt;&lt;td style="vertical-align: top; font-weight: normal; text-align: center"&gt;&#160;&lt;/td&gt;&lt;td style="vertical-align: top; font-weight: normal; text-align: center"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: center; font-weight: normal; vertical-align: top"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: top; font-weight: normal; text-align: center"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: center; font-weight: normal; vertical-align: top"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: top; font-weight: normal; text-align: center"&gt;&#160;&lt;/td&gt;&lt;td style="vertical-align: top; font-weight: normal; text-align: center"&gt;&#160;&lt;/td&gt;&lt;td style="vertical-align: top; font-weight: normal; text-align: center"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: center; font-weight: normal; vertical-align: top"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: top; font-weight: normal; text-align: center"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="vertical-align: top; font-weight: normal; text-align: left"&gt;Anhui Zhongjin&lt;/td&gt;&lt;td style="text-align: center; font-weight: normal; vertical-align: top"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: top; font-weight: normal; text-align: center"&gt;&#160;&lt;/td&gt;&lt;td style="vertical-align: top; font-weight: normal; text-align: center"&gt;&lt;span style="font-size: 10pt"&gt;October 7, 2023&lt;/span&gt;&lt;/td&gt;&lt;td style="vertical-align: top; font-weight: normal; text-align: center"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: center; font-weight: normal; vertical-align: top"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: top; font-weight: normal; text-align: center"&gt;PRC&lt;/td&gt;&lt;td style="text-align: center; font-weight: normal; vertical-align: top"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: top; font-weight: normal; text-align: center"&gt;&#160;&lt;/td&gt;&lt;td style="vertical-align: top; font-weight: normal; text-align: center"&gt;100%&lt;/td&gt;&lt;td style="vertical-align: top; font-weight: normal; text-align: center"&gt;&lt;/td&gt;&lt;td style="text-align: center; font-weight: normal; vertical-align: top"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: top; font-weight: normal; text-align: center"&gt;Newly incorporated &#x2013; not in operation yet&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;</us-gaap:ScheduleOfSubsidiaryOfLimitedLiabilityCompanyOrLimitedPartnershipDescriptionTextBlock>
    <cik0000183782:DateOfIncorporations contextRef="c52" id="ixv-24104">2020-01-14</cik0000183782:DateOfIncorporations>
    <cik0000183782:PlaceOfIncorporation contextRef="c52" id="ixv-24105">Cayman Island</cik0000183782:PlaceOfIncorporation>
    <cik0000183782:PercentageOfOwnership contextRef="c52" id="ixv-24106">Parent</cik0000183782:PercentageOfOwnership>
    <cik0000183782:PrincipalActivities contextRef="c52" id="ixv-24107">Investment holding</cik0000183782:PrincipalActivities>
    <cik0000183782:DateOfIncorporations contextRef="c53" id="ixv-24108">2020-02-25</cik0000183782:DateOfIncorporations>
    <cik0000183782:PlaceOfIncorporation contextRef="c53" id="ixv-24109">Hong Kong</cik0000183782:PlaceOfIncorporation>
    <cik0000183782:PercentageOfOwnership contextRef="c53" id="ixv-24110">100%</cik0000183782:PercentageOfOwnership>
    <cik0000183782:PrincipalActivities contextRef="c53" id="ixv-24111">Investment holding</cik0000183782:PrincipalActivities>
    <cik0000183782:DateOfIncorporations contextRef="c54" id="ixv-24112">2020-09-24</cik0000183782:DateOfIncorporations>
    <cik0000183782:PlaceOfIncorporation contextRef="c54" id="ixv-24113">PRC</cik0000183782:PlaceOfIncorporation>
    <cik0000183782:PercentageOfOwnership contextRef="c54" id="ixv-24114">100%</cik0000183782:PercentageOfOwnership>
    <cik0000183782:PrincipalActivities contextRef="c54" id="ixv-24115">WFOE, Investment holding</cik0000183782:PrincipalActivities>
    <cik0000183782:DateOfIncorporations contextRef="c55" id="ixv-24116">2006-01-26</cik0000183782:DateOfIncorporations>
    <cik0000183782:PlaceOfIncorporation contextRef="c55" id="ixv-24117">PRC</cik0000183782:PlaceOfIncorporation>
    <cik0000183782:PercentageOfOwnership contextRef="c55" id="ixv-24118">VIE</cik0000183782:PercentageOfOwnership>
    <cik0000183782:PrincipalActivities contextRef="c55" id="ixv-24119">Design, development, manufacturing and sales of wheelchair and other mobility products</cik0000183782:PrincipalActivities>
    <cik0000183782:DateOfIncorporations contextRef="c56" id="ixv-24120">2013-06-17</cik0000183782:DateOfIncorporations>
    <cik0000183782:PlaceOfIncorporation contextRef="c56" id="ixv-24121">PRC</cik0000183782:PlaceOfIncorporation>
    <cik0000183782:PercentageOfOwnership contextRef="c56" id="ixv-24122">100% controlled subsidiary of the VIE</cik0000183782:PercentageOfOwnership>
    <cik0000183782:PrincipalActivities contextRef="c56" id="ixv-24123">Design, development, manufacturing and sales of wheelchair and other mobility products</cik0000183782:PrincipalActivities>
    <cik0000183782:DateOfIncorporations contextRef="c57" id="ixv-24124">2014-12-18</cik0000183782:DateOfIncorporations>
    <cik0000183782:PlaceOfIncorporation contextRef="c57" id="ixv-24125">PRC</cik0000183782:PlaceOfIncorporation>
    <cik0000183782:PercentageOfOwnership contextRef="c57" id="ixv-24126">100% controlled subsidiary of the VIE</cik0000183782:PercentageOfOwnership>
    <cik0000183782:PrincipalActivities contextRef="c57" id="ixv-24127">Design, development, manufacturing and sales of wheelchair and other mobility products</cik0000183782:PrincipalActivities>
    <cik0000183782:DateOfIncorporations contextRef="c58" id="ixv-19296">2023-08-21</cik0000183782:DateOfIncorporations>
    <cik0000183782:PlaceOfIncorporation contextRef="c58" id="ixv-24128">PRC</cik0000183782:PlaceOfIncorporation>
    <cik0000183782:PercentageOfOwnership contextRef="c58" id="ixv-19304">80% controlled subsidiary of the VIE</cik0000183782:PercentageOfOwnership>
    <cik0000183782:PrincipalActivities contextRef="c58" id="ixv-24129">Newly incorporated &#x2013; not in operation yet</cik0000183782:PrincipalActivities>
    <cik0000183782:DateOfIncorporations contextRef="c59" id="ixv-19328">2023-10-07</cik0000183782:DateOfIncorporations>
    <cik0000183782:PlaceOfIncorporation contextRef="c59" id="ixv-24130">PRC</cik0000183782:PlaceOfIncorporation>
    <cik0000183782:PercentageOfOwnership contextRef="c59" id="ixv-24131">100%</cik0000183782:PercentageOfOwnership>
    <cik0000183782:PrincipalActivities contextRef="c59" id="ixv-24132">Newly incorporated &#x2013; not in operation yet</cik0000183782:PrincipalActivities>
    <cik0000183782:ConsultingFeeReceivables contextRef="c50" decimals="0" id="ixv-24133" unitRef="usd">7713618</cik0000183782:ConsultingFeeReceivables>
    <cik0000183782:ConsultingFeeReceivables contextRef="c51" decimals="0" id="ixv-24134" unitRef="usd">4501169</cik0000183782:ConsultingFeeReceivables>
    <srt:ScheduleOfCondensedFinancialStatementsTableTextBlock contextRef="c0" id="ixv-24135">The following financial
statement amounts and balances of the VIE and VIE&#x2019;s subsidiaries were included in the accompanying consolidated financial statements
after elimination of intercompany transactions and balances:&lt;table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font: 10pt Times New Roman, Times, Serif"&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="white-space: nowrap; font-weight: normal; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="white-space: nowrap; font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="white-space: nowrap; font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"&gt;September 30,&lt;br/&gt; 2023&lt;/td&gt;&lt;td style="white-space: nowrap; padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;td style="white-space: nowrap; font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="white-space: nowrap; font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"&gt;September 30, &lt;br/&gt; 2022&lt;/td&gt;&lt;td style="white-space: nowrap; padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="width: 76%; font-weight: normal; text-align: left"&gt;Current assets&lt;/td&gt;&lt;td style="width: 1%; font-weight: normal"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; font-weight: normal; text-align: left"&gt;$&lt;/td&gt;&lt;td style="width: 9%; font-weight: normal; text-align: right"&gt;24,391,558&lt;/td&gt;&lt;td style="width: 1%; font-weight: normal; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 1%; font-weight: normal"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; font-weight: normal; text-align: left"&gt;$&lt;/td&gt;&lt;td style="width: 9%; font-weight: normal; text-align: right"&gt;18,903,147&lt;/td&gt;&lt;td style="width: 1%; font-weight: normal; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="font-weight: normal; text-align: left; padding-bottom: 1.5pt"&gt;Non-current assets&lt;/td&gt;&lt;td style="font-weight: normal; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; font-weight: normal; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; font-weight: normal; text-align: right"&gt;1,787,635&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: normal; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: normal; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; font-weight: normal; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; font-weight: normal; text-align: right"&gt;2,036,387&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: normal; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="font-weight: normal; text-align: left; padding-bottom: 4pt"&gt;Total assets&lt;/td&gt;&lt;td style="font-weight: normal; padding-bottom: 4pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 4pt double; font-weight: normal; text-align: left"&gt;$&lt;/td&gt;&lt;td style="border-bottom: Black 4pt double; font-weight: normal; text-align: right"&gt;26,179,193&lt;/td&gt;&lt;td style="padding-bottom: 4pt; font-weight: normal; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: normal; padding-bottom: 4pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 4pt double; font-weight: normal; text-align: left"&gt;$&lt;/td&gt;&lt;td style="border-bottom: Black 4pt double; font-weight: normal; text-align: right"&gt;20,939,534&lt;/td&gt;&lt;td style="padding-bottom: 4pt; font-weight: normal; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="font-weight: normal; text-align: left"&gt;Current liabilities&lt;/td&gt;&lt;td style="font-weight: normal"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: normal; text-align: left"&gt;$&lt;/td&gt;&lt;td style="font-weight: normal; text-align: right"&gt;8,763,714&lt;/td&gt;&lt;td style="font-weight: normal; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: normal"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: normal; text-align: left"&gt;$&lt;/td&gt;&lt;td style="font-weight: normal; text-align: right"&gt;5,703,843&lt;/td&gt;&lt;td style="font-weight: normal; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="font-weight: normal; text-align: left; padding-bottom: 1.5pt"&gt;Non-current liabilities&lt;/td&gt;&lt;td style="font-weight: normal; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; font-weight: normal; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; font-weight: normal; text-align: right"&gt;&lt;div style="-sec-ix-hidden: hidden-fact-75"&gt;-&lt;/div&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: normal; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: normal; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; font-weight: normal; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; font-weight: normal; text-align: right"&gt;&lt;div style="-sec-ix-hidden: hidden-fact-76"&gt;-&lt;/div&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: normal; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="font-weight: normal; text-align: left; padding-bottom: 4pt"&gt;Total liabilities&lt;/td&gt;&lt;td style="font-weight: normal; padding-bottom: 4pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 4pt double; font-weight: normal; text-align: left"&gt;$&lt;/td&gt;&lt;td style="border-bottom: Black 4pt double; font-weight: normal; text-align: right"&gt;8,763,714&lt;/td&gt;&lt;td style="padding-bottom: 4pt; font-weight: normal; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: normal; padding-bottom: 4pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 4pt double; font-weight: normal; text-align: left"&gt;$&lt;/td&gt;&lt;td style="border-bottom: Black 4pt double; font-weight: normal; text-align: right"&gt;5,703,843&lt;/td&gt;&lt;td style="padding-bottom: 4pt; font-weight: normal; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;</srt:ScheduleOfCondensedFinancialStatementsTableTextBlock>
    <us-gaap:OtherAssetsCurrent contextRef="c60" decimals="0" id="ixv-24136" unitRef="usd">24391558</us-gaap:OtherAssetsCurrent>
    <us-gaap:OtherAssetsCurrent contextRef="c61" decimals="0" id="ixv-24137" unitRef="usd">18903147</us-gaap:OtherAssetsCurrent>
    <us-gaap:AssetsNoncurrent contextRef="c60" decimals="0" id="ixv-24138" unitRef="usd">1787635</us-gaap:AssetsNoncurrent>
    <us-gaap:AssetsNoncurrent contextRef="c61" decimals="0" id="ixv-24139" unitRef="usd">2036387</us-gaap:AssetsNoncurrent>
    <us-gaap:OtherAssets contextRef="c60" decimals="0" id="ixv-24140" unitRef="usd">26179193</us-gaap:OtherAssets>
    <us-gaap:OtherAssets contextRef="c61" decimals="0" id="ixv-24141" unitRef="usd">20939534</us-gaap:OtherAssets>
    <us-gaap:LiabilitiesCurrent contextRef="c60" decimals="0" id="ixv-24142" unitRef="usd">8763714</us-gaap:LiabilitiesCurrent>
    <us-gaap:LiabilitiesCurrent contextRef="c61" decimals="0" id="ixv-24143" unitRef="usd">5703843</us-gaap:LiabilitiesCurrent>
    <us-gaap:Liabilities contextRef="c60" decimals="0" id="ixv-24144" unitRef="usd">8763714</us-gaap:Liabilities>
    <us-gaap:Liabilities contextRef="c61" decimals="0" id="ixv-24145" unitRef="usd">5703843</us-gaap:Liabilities>
    <srt:ScheduleOfCondensedIncomeStatementTableTextBlock contextRef="c0" id="ixv-19542">&lt;table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font: 10pt Times New Roman, Times, Serif"&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="font-weight: normal; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="10" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"&gt;For the Years Ended September
    30,&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="font-weight: normal; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"&gt;2023&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"&gt;2022&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"&gt;2021&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="width: 64%; font-weight: normal; text-align: left; text-indent: -0.1in; padding-left: 0.1in"&gt;Net revenue&lt;/td&gt;&lt;td style="width: 1%; font-weight: normal"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; font-weight: normal; text-align: left"&gt;$&lt;/td&gt;&lt;td style="width: 9%; font-weight: normal; text-align: right"&gt;19,821,457&lt;/td&gt;&lt;td style="width: 1%; font-weight: normal; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 1%; font-weight: normal"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; font-weight: normal; text-align: left"&gt;$&lt;/td&gt;&lt;td style="width: 9%; font-weight: normal; text-align: right"&gt;19,190,541&lt;/td&gt;&lt;td style="width: 1%; font-weight: normal; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 1%; font-weight: normal"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; font-weight: normal; text-align: left"&gt;$&lt;/td&gt;&lt;td style="width: 9%; font-weight: normal; text-align: right"&gt;20,764,273&lt;/td&gt;&lt;td style="width: 1%; font-weight: normal; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="font-weight: normal; text-align: left; text-indent: -0.1in; padding-left: 0.1in"&gt;Net income&lt;/td&gt;&lt;td style="font-weight: normal"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: normal; text-align: left"&gt;$&lt;/td&gt;&lt;td style="font-weight: normal; text-align: right"&gt;3,438,466&lt;/td&gt;&lt;td style="font-weight: normal; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: normal"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: normal; text-align: left"&gt;$&lt;/td&gt;&lt;td style="font-weight: normal; text-align: right"&gt;2,706,527&lt;/td&gt;&lt;td style="font-weight: normal; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: normal"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: normal; text-align: left"&gt;$&lt;/td&gt;&lt;td style="font-weight: normal; text-align: right"&gt;2,631,706&lt;/td&gt;&lt;td style="font-weight: normal; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;</srt:ScheduleOfCondensedIncomeStatementTableTextBlock>
    <us-gaap:Revenues contextRef="c62" decimals="0" id="ixv-24146" unitRef="usd">19821457</us-gaap:Revenues>
    <us-gaap:Revenues contextRef="c63" decimals="0" id="ixv-24147" unitRef="usd">19190541</us-gaap:Revenues>
    <us-gaap:Revenues contextRef="c64" decimals="0" id="ixv-24148" unitRef="usd">20764273</us-gaap:Revenues>
    <us-gaap:NetIncomeLoss contextRef="c62" decimals="0" id="ixv-24149" unitRef="usd">3438466</us-gaap:NetIncomeLoss>
    <us-gaap:NetIncomeLoss contextRef="c63" decimals="0" id="ixv-24150" unitRef="usd">2706527</us-gaap:NetIncomeLoss>
    <us-gaap:NetIncomeLoss contextRef="c64" decimals="0" id="ixv-24151" unitRef="usd">2631706</us-gaap:NetIncomeLoss>
    <srt:ScheduleOfCondensedCashFlowStatementTableTextBlock contextRef="c0" id="ixv-19590">&lt;table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font: 10pt Times New Roman, Times, Serif"&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="font-weight: normal; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="10" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"&gt;For the Years Ended September
    30,&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="font-weight: normal; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"&gt;2023&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"&gt;2022&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"&gt;2021&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="width: 64%; font-weight: normal; text-align: left; text-indent: -0.1in; padding-left: 0.1in"&gt;Net cash provided by operating activities&lt;/td&gt;&lt;td style="width: 1%; font-weight: normal"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; font-weight: normal; text-align: left"&gt;$&lt;/td&gt;&lt;td style="width: 9%; font-weight: normal; text-align: right"&gt;3,566,639&lt;/td&gt;&lt;td style="width: 1%; font-weight: normal; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 1%; font-weight: normal"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; font-weight: normal; text-align: left"&gt;$&lt;/td&gt;&lt;td style="width: 9%; font-weight: normal; text-align: right"&gt;1,580,656&lt;/td&gt;&lt;td style="width: 1%; font-weight: normal; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 1%; font-weight: normal"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; font-weight: normal; text-align: left"&gt;$&lt;/td&gt;&lt;td style="width: 9%; font-weight: normal; text-align: right"&gt;5,843,292&lt;/td&gt;&lt;td style="width: 1%; font-weight: normal; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="font-weight: normal; text-align: left; text-indent: -0.1in; padding-left: 0.1in"&gt;Net cash used in investing activities&lt;/td&gt;&lt;td style="font-weight: normal"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: normal; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: normal; text-align: right"&gt;(2,430,248&lt;/td&gt;&lt;td style="font-weight: normal; text-align: left"&gt;)&lt;/td&gt;&lt;td style="font-weight: normal"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: normal; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: normal; text-align: right"&gt;(120,904&lt;/td&gt;&lt;td style="font-weight: normal; text-align: left"&gt;)&lt;/td&gt;&lt;td style="font-weight: normal"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: normal; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: normal; text-align: right"&gt;(1,067,640&lt;/td&gt;&lt;td style="font-weight: normal; text-align: left"&gt;)&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="font-weight: normal; text-align: left; text-indent: -0.1in; padding-left: 0.1in"&gt;Net cash (used in) provided by financing activities&lt;/td&gt;&lt;td style="font-weight: normal"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: normal; text-align: left"&gt;$&lt;/td&gt;&lt;td style="font-weight: normal; text-align: right"&gt;(213,892&lt;/td&gt;&lt;td style="font-weight: normal; text-align: left"&gt;)&lt;/td&gt;&lt;td style="font-weight: normal"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: normal; text-align: left"&gt;$&lt;/td&gt;&lt;td style="font-weight: normal; text-align: right"&gt;121,855&lt;/td&gt;&lt;td style="font-weight: normal; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: normal"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: normal; text-align: left"&gt;$&lt;/td&gt;&lt;td style="font-weight: normal; text-align: right"&gt;(2,870,219&lt;/td&gt;&lt;td style="font-weight: normal; text-align: left"&gt;)&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;</srt:ScheduleOfCondensedCashFlowStatementTableTextBlock>
    <us-gaap:NetCashProvidedByUsedInOperatingActivities contextRef="c62" decimals="0" id="ixv-24152" unitRef="usd">3566639</us-gaap:NetCashProvidedByUsedInOperatingActivities>
    <us-gaap:NetCashProvidedByUsedInOperatingActivities contextRef="c63" decimals="0" id="ixv-24153" unitRef="usd">1580656</us-gaap:NetCashProvidedByUsedInOperatingActivities>
    <us-gaap:NetCashProvidedByUsedInOperatingActivities contextRef="c64" decimals="0" id="ixv-24154" unitRef="usd">5843292</us-gaap:NetCashProvidedByUsedInOperatingActivities>
    <us-gaap:NetCashProvidedByUsedInInvestingActivities contextRef="c62" decimals="0" id="ixv-24155" unitRef="usd">-2430248</us-gaap:NetCashProvidedByUsedInInvestingActivities>
    <us-gaap:NetCashProvidedByUsedInInvestingActivities contextRef="c63" decimals="0" id="ixv-24156" unitRef="usd">-120904</us-gaap:NetCashProvidedByUsedInInvestingActivities>
    <us-gaap:NetCashProvidedByUsedInInvestingActivities contextRef="c64" decimals="0" id="ixv-24157" unitRef="usd">-1067640</us-gaap:NetCashProvidedByUsedInInvestingActivities>
    <us-gaap:NetCashProvidedByUsedInFinancingActivities contextRef="c62" decimals="0" id="ixv-24158" unitRef="usd">-213892</us-gaap:NetCashProvidedByUsedInFinancingActivities>
    <us-gaap:NetCashProvidedByUsedInFinancingActivities contextRef="c63" decimals="0" id="ixv-24159" unitRef="usd">121855</us-gaap:NetCashProvidedByUsedInFinancingActivities>
    <us-gaap:NetCashProvidedByUsedInFinancingActivities contextRef="c64" decimals="0" id="ixv-24160" unitRef="usd">-2870219</us-gaap:NetCashProvidedByUsedInFinancingActivities>
    <us-gaap:SignificantAccountingPoliciesTextBlock contextRef="c0" id="ixv-19653">&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent"&gt;&lt;b&gt;NOTE 2 &#x2014;
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES&lt;/b&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: left; background-color: transparent"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent"&gt;&lt;b&gt;&lt;i&gt;Basis of
consolidation&lt;/i&gt;&lt;/b&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: left; background-color: transparent"&gt;&lt;b&gt;&lt;i&gt;&#160;&lt;/i&gt;&lt;/b&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent"&gt;The accompanying
consolidated financial statements have been prepared in accordance with U.S. GAAP and pursuant to the rules and regulations of the Securities
and Exchange Commission (&#x201c;SEC&#x201d;). The accompanying consolidated financial statements include the financial statements of the
Company, its wholly owned subsidiaries, the VIE, and the VIE&#x2019;s subsidiaries. All inter-company balances and transactions are eliminated
upon consolidation.&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent"&gt;&#160;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent"&gt;&lt;span style="background-color: white"&gt;&lt;b&gt;&lt;i&gt;Uses
of estimates&lt;/i&gt;&lt;/b&gt;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: left; background-color: white"&gt;&lt;b&gt;&lt;i&gt;&#160;&lt;/i&gt;&lt;/b&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent"&gt;&lt;span style="background-color: white"&gt;In
preparing the consolidated financial statements in conformity with U.S. GAAP, management makes estimates and assumptions that affect the
reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the financial statements
and the reported amounts of revenues and expenses during the reporting period. These estimates are based on information as of the date
of the consolidated financial statements. Significant estimates required to be made by management include, but are not limited to, the
valuation of accounts receivable and inventories, useful lives of property, plant and equipment and land use right, the recoverability
of long-lived assets, and realization of deferred tax assets. Actual results could differ from those estimates.&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent"&gt;&lt;span style="background-color: white"&gt;&lt;b&gt;&lt;i&gt;Cash&lt;/i&gt;&lt;/b&gt;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: left; background-color: white"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent"&gt;&lt;span style="background-color: white"&gt;Cash
includes currency on hand and deposits held by banks that can be added or withdrawn without limitation. The Company maintains most of
its bank accounts in the PRC. Cash balances in bank accounts in PRC are not insured by the Federal Deposit Insurance Corporation or other
programs. As of September 30, 2023 and 2022, the Company does not have any cash equivalents.&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent"&gt;&#160;&#160;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent"&gt;&lt;span style="background-color: white"&gt;&lt;b&gt;&lt;i&gt;Short-term
investments&lt;/i&gt;&lt;/b&gt;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent"&gt;&lt;span style="background-color: white"&gt;The
Company&#x2019;s short-term investments consist of wealth management financial products purchased from PRC banks or financial institution
with maturities within one year. The banks or financial institution invest the Company&#x2019;s funds in certain financial instruments
including money market funds, bonds or mutual funds, with rates of return on these investments ranging from 3.4% to 7.0% per annum. The
carrying values of the Company&#x2019;s short-term investments approximate fair value due to their short-term maturities. The interest
earned is recognized in the consolidated statements of comprehensive income over the contractual term of these investments.&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent"&gt;&lt;span style="background-color: white"&gt;The
Company had short-term investments of $9,768,835 and $2,276,158 as of September 30, 2023 and 2022, respectively. The Company recorded
interest income of $117,213, $107,510 &lt;/span&gt;and $63,736 &lt;span style="background-color: white"&gt;for the years ended September 30, 2023,
2022 and 2021, respectively.&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent"&gt;&lt;span style="background-color: white"&gt;&lt;b&gt;&lt;i&gt;Accounts
receivable, net&lt;/i&gt;&lt;/b&gt;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent"&gt;&lt;span style="background-color: white"&gt;Accounts
receivable are presented net of allowance for doubtful accounts.&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent"&gt;&lt;span style="background-color: white"&gt;The
Company determines the adequacy of reserves for doubtful accounts based on individual account analysis, historical collection
trend and future uncertainties. The Company establishes a provision for doubtful
receivables when there is objective evidence that the Company may not be able to collect amounts due. The allowance is based on
management&#x2019;s best estimate of specific losses on individual exposures, as well as a provision on historical trends of
collections. Actual amounts received may differ from management&#x2019;s estimate of credit worthiness and the economic environment.
Delinquent account balances are written-off against the allowance for doubtful accounts after management has determined that the
likelihood of collection is not probable. As of September 30, 2023 and 2022, allowance for doubtful accounts amounted to $125,448
and $114,486 respectively.&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent"&gt;&lt;b&gt;&lt;i&gt;Inventories&lt;/i&gt;&lt;/b&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent"&gt;&lt;span style="background-color: white"&gt;Inventories
are stated at lower of cost or net realizable value using the weighted average method. Costs include the cost of raw materials,
freight, direct labor and related production overhead. Net realizable value is the estimated selling price in the normal course of
business less any costs to complete and sell products. Write-down is recorded when future estimated net realizable value is less
than cost, which is recorded in cost of revenue in the consolidated statements of comprehensive income. The Company periodically
evaluates inventories against their net realizable value, and reduces the carrying value of those inventories that are obsolete or
in excess of the forecasted usage to their estimated net realizable value based on various factors including aging and future demand
of each type of inventories. The reversal of inventory written down is prohibited under the U.S. GAAP.&lt;/span&gt;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent"&gt;&lt;span style="background-color: white"&gt;&#160;&lt;/span&gt;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: left; background-color: transparent"&gt;&lt;b&gt;&lt;i&gt;Fair value of
financial instruments&lt;/i&gt;&lt;/b&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: left; background-color: transparent"&gt;&lt;b&gt;&#160;&lt;/b&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent"&gt;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:&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent"&gt;&#160;&lt;/p&gt;

&lt;table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%"&gt;
  &lt;tr style="vertical-align: top; background-color: Transparent"&gt;
    &lt;td style="text-align: left; font-weight: normal; width: 0.25in"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left; font-weight: normal; width: 0.25in"&gt;&lt;span style="font-size: 10pt"&gt;&#x25cf; &lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: justify; font-weight: normal"&gt;&lt;span style="font-size: 10pt"&gt;Level 1&#x2009;&#x2014;&#x2009;inputs to the valuation methodology are quoted prices (unadjusted) for identical assets or liabilities in active markets. &lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;
&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent"&gt;&#160;&lt;/p&gt;

&lt;table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%"&gt;
  &lt;tr style="vertical-align: top; background-color: Transparent"&gt;
    &lt;td style="text-align: left; font-weight: normal; width: 0.25in"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left; font-weight: normal; width: 0.25in"&gt;&lt;span style="font-size: 10pt"&gt;&#x25cf; &lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: justify; font-weight: normal"&gt;&lt;span style="font-size: 10pt"&gt;Level 2&#x2009;&#x2014;&#x2009;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. &lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;
&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent"&gt;&#160;&lt;/p&gt;

&lt;table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%"&gt;
  &lt;tr style="vertical-align: top; background-color: Transparent"&gt;
    &lt;td style="text-align: left; font-weight: normal; width: 0.25in"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left; font-weight: normal; width: 0.25in"&gt;&lt;span style="font-size: 10pt"&gt;&#x25cf; &lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: justify; font-weight: normal"&gt;&lt;span style="font-size: 10pt"&gt;Level 3&#x2009;&#x2014;&#x2009;inputs to the valuation methodology are unobservable. &lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;
&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent"&gt;Unless otherwise
disclosed, the fair value of the Company&#x2019;s financial instruments, including cash, short-term investments, accounts receivable, due
from related parties, short-term bank loan, accounts payable, due to related parties, accrued liabilities and other payable, and taxes
payable, approximate the fair value of the respective assets and liabilities as of September 30, 2023 and 2022 based upon the short-term
nature of the assets and liabilities.&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: left; background-color: transparent"&gt;&lt;b&gt;&lt;i&gt;Property, plant
and equipment, net&lt;/i&gt;&lt;/b&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: left; background-color: transparent"&gt;&lt;b&gt;&lt;i&gt;&#160;&lt;/i&gt;&lt;/b&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent"&gt;Property, plant
and equipment are stated at cost less accumulated depreciation and amortization. Depreciation and amortization of property and equipment
is provided using the straight-line method over their expected useful lives, as follows:&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent"&gt;&#160;&lt;/p&gt;

&lt;table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font: 10pt Times New Roman, Times, Serif"&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="font-weight: normal; text-align: left; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"&gt;Useful life&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="width: 70%; font-weight: normal; text-align: justify"&gt;Property and buildings&lt;/td&gt;&lt;td style="width: 1%; font-weight: normal"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 29%; font-weight: normal; text-align: center"&gt;20&#x2013;25 years&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="font-weight: normal; text-align: justify"&gt;Leasehold improvement&lt;/td&gt;&lt;td style="font-weight: normal"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: normal; text-align: center"&gt;Lesser of useful life and lease term&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="font-weight: normal; text-align: justify"&gt;Machinery and equipment&lt;/td&gt;&lt;td style="font-weight: normal"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: normal; text-align: center"&gt;5&#x2013;10 years&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="font-weight: normal; text-align: justify"&gt;Automobiles&lt;/td&gt;&lt;td style="font-weight: normal"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: normal; text-align: center"&gt;3&#x2013;5 years&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="font-weight: normal; text-align: justify"&gt;Office and electric equipment&lt;/td&gt;&lt;td style="font-weight: normal"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: normal; text-align: center"&gt;3&#x2013;5 years&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent"&gt;Expenditures for
maintenance and repairs, which do not materially extend the useful lives of the assets, are charged to expense as incurred. Expenditures
for major renewals and betterments which substantially extend the useful life of assets are capitalized. The cost and related accumulated
depreciation of assets retired or sold are removed from the respective accounts, and any gain or loss is recognized in the consolidated
statements of comprehensive income.&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: left; background-color: transparent"&gt;&lt;b&gt;&lt;i&gt;Leases&lt;/i&gt;&lt;/b&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent"&gt;Effective October
1, 2022, the Company adopted ASC 842, Leases. The adoption of this standard did not have a material impact on the Company&#x2019;s consolidated
financial statements. Therefore, no adjustments to opening retained earnings were necessary. The Company leases administrative office
and dome, which is classified as operating leases in accordance with Topic 842. Under Topic 842, lessees are required to recognize the
following for all leases (with the exception of short-term leases, usually with an initial term of 12 months or less) on the commencement
date: (i) lease liability, which is a lessee&#x2019;s obligation to make lease payments arising from a lease, measured on a discounted
basis; and (ii) right-of-use (&#x201c;ROU&#x201d;) asset, which is an asset that represents the lessee&#x2019;s right to use, or control
the use of, a specified asset for the lease term.&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent"&gt;&#160;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent"&gt;At the commencement
date, the Company recognizes the lease liability at the present value of the lease payments not yet paid, discounted using the interest
rate implicit in the lease or, if that rate cannot be readily determined, the Company&#x2019;s incremental borrowing rate for the same
term as the underlying lease. The ROU asset is recognized initially at cost, which primarily comprises the initial amount of the lease
liability, plus any initial direct costs incurred, consisting mainly of brokerage commissions, less any lease incentives received. All
ROU assets are reviewed for impairment annually. The Company also established a capitalization threshold of $10,000 for lease to be recognized
as ROU and lease liability. As the amount of the Company&#x2019;s ROU and lease liability are both below the threshold, no ROU nor lease
liability is recorded on the Company&#x2019;s consolidated balance sheets as of September 30, 2023.&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: left; background-color: transparent"&gt;&lt;b&gt;&lt;i&gt;&#160;&lt;/i&gt;&lt;/b&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: left; background-color: transparent"&gt;&lt;b&gt;&lt;i&gt;Land use rights,
net&lt;/i&gt;&lt;/b&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: left; background-color: transparent"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent"&gt;Under the PRC law,
all land in the PRC is owned by the government and cannot be sold to an individual or company. The government grants individuals and companies
the right to use parcels of land for specified periods of time. Land use rights are stated at cost less accumulated amortization. Land
use rights are amortized using the straight-line method with the following estimated useful lives:&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent"&gt;&#160;&lt;/p&gt;

&lt;table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font: 10pt Times New Roman, Times, Serif"&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="font-weight: normal; text-align: left; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"&gt;Useful life&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="width: 90%; font-weight: normal; text-align: justify"&gt;Land use rights&lt;/td&gt;&lt;td style="width: 1%; font-weight: normal"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 9%; font-weight: normal; text-align: center"&gt;46 years&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: left; background-color: transparent"&gt;&lt;b&gt;&lt;i&gt;&#160;&lt;/i&gt;&lt;/b&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: left; background-color: transparent"&gt;&lt;b&gt;&lt;i&gt;Impairment of
long-lived assets&lt;/i&gt;&lt;/b&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: left; background-color: transparent"&gt;&lt;b&gt;&#160;&lt;/b&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent"&gt;Long-lived assets
with finite lives, primarily property, plant and equipment and land use right are reviewed for impairment whenever events or changes in
circumstances indicate that the carrying amount of an asset may not be recoverable. If the estimated cash flows from the use of the asset
and its eventual disposition are below the asset&#x2019;s carrying value, then the asset is deemed to be impaired and written down to its
fair value. There were no impairments of these assets as of September 30, 2023 and 2022.&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: left; background-color: transparent"&gt;&lt;b&gt;&lt;i&gt;&#160;&lt;/i&gt;&lt;/b&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent"&gt;&lt;b&gt;&lt;i&gt;Revenue recognition&lt;/i&gt;&lt;/b&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent"&gt;The Company generates
its revenues primarily through sales of its products and recognizes revenue in accordance with ASC 606. ASC 606 establishes principles
for reporting information about the nature, amount, timing and uncertainty of revenue and cash flows arising from the entity&#x2019;s contracts
to provide goods or services to customers. The core principle requires an entity to recognize revenue to depict the transfer of goods
or services to customers in an amount that reflects the consideration that it expects to be entitled to receive in exchange for those
goods or services recognized as performance obligations are satisfied.&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent"&gt;&lt;b&gt;&lt;i&gt;&#160;&lt;/i&gt;&lt;/b&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent"&gt;ASC 606 requires
the use of a new five-step model to recognize revenue from customer contracts. The five-step model requires that the Company (i) identify
the contract with the customer, (ii) identify the performance obligations in the contract, (iii) determine the transaction price, including
variable consideration to the extent that it is probable that a significant future reversal will not occur, (iv) allocate the transaction
price to the respective performance obligations in the contract, and (v) recognize revenue when (or as) the Company satisfies the performance
obligation. The application of the five-step model to the revenue streams compared to the prior guidance did not result in significant
changes in the way the Company records its revenue.&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent"&gt;&#160;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent"&gt;In accordance to
ASC 606, the Company recognizes revenue when it transfers goods to customers in an amount that reflects the consideration to which the
Company expects to be entitled in such exchange. The Company accounts for the revenue generated from sales of its products on a gross
basis as the Company is acting as a principal in these transactions, is subject to inventory risk, has latitude in establishing prices,
and is responsible for fulfilling the promise to provide customers the specified goods. All of the Company&#x2019;s contracts have one
single performance obligation as the promise is to transfer the individual goods to customers, and there is no other separately identifiable
promises in the contracts. The Company&#x2019;s revenue streams are recognized at a point in time when the control of goods is transferred
to customer, which generally occurs at delivery. The Company&#x2019;s products are sold with no right of return and the Company does not
provide other credits or sales incentive to customers. Revenue is reported net of all value added taxes (&#x201c;VAT&#x201d;).&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: left; background-color: transparent"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent"&gt;The Company generally
offers 10 years warranty for the frame of its wheelchairs, and one year warranty for other parts of wheelchairs, except for &#x201c;wear
items&#x201d;, i.e. those parts that wear out, such as tires or brake pads, which are covered under a warranty for six months. Historically,
warranty costs incurred was immaterial, and the warranty costs for the years ended September 30, 2023, 2022 and 2021 were all $&lt;span style="-sec-ix-hidden: hidden-fact-77"&gt;&lt;span style="-sec-ix-hidden: hidden-fact-78"&gt;&lt;span style="-sec-ix-hidden: hidden-fact-79"&gt;nil&lt;/span&gt;&lt;/span&gt;&lt;/span&gt;.&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: left; background-color: transparent"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: left; background-color: transparent"&gt;&lt;i&gt;Contract Assets
and Liabilities&lt;/i&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent"&gt;Payment terms are
established on the Company&#x2019;s pre-established credit requirements based upon an evaluation of customers&#x2019; credit quality. The
Company did not have contract assets as of September 30, 2023 and 2022. Contract liabilities are recognized for contracts where payment
has been received in advance of delivery of the products. The contract liability balance can vary significantly depending on the timing
when cash is received and when shipment or delivery occurs. As of September 30, 2023 and 2022, other than deferred revenue, the Company
had no other contract liabilities or deferred contract costs recorded on its consolidated balance sheets, and the Company had no material
incremental costs for obtaining a contract. Costs of fulfilling customers&#x2019; purchase orders, such as shipping, handling and delivery,
which occur prior to the transfer of control, are recognized in selling, general and administrative expense when incurred.&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent"&gt;&lt;i&gt;Disaggregation
of Revenues&lt;/i&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent"&gt;The Company disaggregates
its revenue from contracts by product types and geographic areas, as the Company believes it best depicts how the nature, amount, timing
and uncertainty of the revenue and cash flows are affected by economic factors. The Company&#x2019;s disaggregation of revenues for the
years ended September 30, 2023, 2022 and 2021 are as the following:&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent"&gt;&lt;span style="text-decoration:underline"&gt;Geographic information&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent"&gt;The summary of
the Company&#x2019;s total revenues by geographic market for the years ended September 30, 2023, 2022 and 2021 was as follows:&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent"&gt;&#160;&lt;/p&gt;

&lt;table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font: 10pt Times New Roman, Times, Serif"&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="font-weight: normal; text-align: center"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="10" style="text-align: center; border-bottom: Black 1.5pt solid"&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center; background-color: transparent"&gt;&lt;b&gt;For
the Years Ended September 30,&lt;/b&gt;&lt;/p&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="font-weight: normal; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"&gt;2023&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"&gt;2022&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"&gt;2021&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="width: 64%; font-weight: normal; text-align: left"&gt;China domestic market&lt;/td&gt;&lt;td style="width: 1%; font-weight: normal"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; font-weight: normal; text-align: left"&gt;$&lt;/td&gt;&lt;td style="width: 9%; font-weight: normal; text-align: right"&gt;2,739,459&lt;/td&gt;&lt;td style="width: 1%; font-weight: normal; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 1%; font-weight: normal"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; font-weight: normal; text-align: left"&gt;$&lt;/td&gt;&lt;td style="width: 9%; font-weight: normal; text-align: right"&gt;2,743,257&lt;/td&gt;&lt;td style="width: 1%; font-weight: normal; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 1%; font-weight: normal"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; font-weight: normal; text-align: left"&gt;$&lt;/td&gt;&lt;td style="width: 9%; font-weight: normal; text-align: right"&gt;2,545,663&lt;/td&gt;&lt;td style="width: 1%; font-weight: normal; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="font-weight: normal; text-align: justify; padding-bottom: 1.5pt"&gt;Overseas market&lt;/td&gt;&lt;td style="font-weight: normal; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; font-weight: normal; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; font-weight: normal; text-align: right"&gt;17,081,998&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: normal; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: normal; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; font-weight: normal; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; font-weight: normal; text-align: right"&gt;16,447,284&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: normal; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: normal; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; font-weight: normal; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; font-weight: normal; text-align: right"&gt;18,218,610&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: normal; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="font-weight: normal; text-align: justify; padding-bottom: 4pt"&gt;Total revenue&lt;/td&gt;&lt;td style="font-weight: normal; padding-bottom: 4pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 4pt double; font-weight: normal; text-align: left"&gt;$&lt;/td&gt;&lt;td style="border-bottom: Black 4pt double; font-weight: normal; text-align: right"&gt;19,821,457&lt;/td&gt;&lt;td style="padding-bottom: 4pt; font-weight: normal; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: normal; padding-bottom: 4pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 4pt double; font-weight: normal; text-align: left"&gt;$&lt;/td&gt;&lt;td style="border-bottom: Black 4pt double; font-weight: normal; text-align: right"&gt;19,190,541&lt;/td&gt;&lt;td style="padding-bottom: 4pt; font-weight: normal; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: normal; padding-bottom: 4pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 4pt double; font-weight: normal; text-align: left"&gt;$&lt;/td&gt;&lt;td style="border-bottom: Black 4pt double; font-weight: normal; text-align: right"&gt;20,764,273&lt;/td&gt;&lt;td style="padding-bottom: 4pt; font-weight: normal; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: left; background-color: transparent"&gt;&#160;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent"&gt;&lt;span style="text-decoration:underline"&gt;Revenue by product
categories&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: left; background-color: transparent"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent"&gt;The summary of
the Company&#x2019;s total revenues by product categories for the years ended September 30, 2023, 2022 and 2021 was as follows:&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent"&gt;&#160;&lt;/p&gt;

&lt;table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font: 10pt Times New Roman, Times, Serif"&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="font-weight: normal; text-align: center"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="10" style="text-align: center; border-bottom: Black 1.5pt solid"&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center; background-color: transparent"&gt;&lt;b&gt;For
the Years Ended September 30,&lt;/b&gt;&lt;/p&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="font-weight: normal; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"&gt;2023&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"&gt;2022&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"&gt;2021&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="width: 64%; font-weight: normal; text-align: left"&gt;Wheelchair&lt;/td&gt;&lt;td style="width: 1%; font-weight: normal"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; font-weight: normal; text-align: left"&gt;$&lt;/td&gt;&lt;td style="width: 9%; font-weight: normal; text-align: right"&gt;16,348,133&lt;/td&gt;&lt;td style="width: 1%; font-weight: normal; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 1%; font-weight: normal"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; font-weight: normal; text-align: left"&gt;$&lt;/td&gt;&lt;td style="width: 9%; font-weight: normal; text-align: right"&gt;15,622,273&lt;/td&gt;&lt;td style="width: 1%; font-weight: normal; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 1%; font-weight: normal"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; font-weight: normal; text-align: left"&gt;$&lt;/td&gt;&lt;td style="width: 9%; font-weight: normal; text-align: right"&gt;18,205,458&lt;/td&gt;&lt;td style="width: 1%; font-weight: normal; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="font-weight: normal; text-align: justify; padding-bottom: 1.5pt"&gt;Wheelchair components and others&lt;/td&gt;&lt;td style="font-weight: normal; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; font-weight: normal; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; font-weight: normal; text-align: right"&gt;3,473,324&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: normal; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: normal; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; font-weight: normal; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; font-weight: normal; text-align: right"&gt;3,568,268&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: normal; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: normal; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; font-weight: normal; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; font-weight: normal; text-align: right"&gt;2,558,815&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: normal; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="font-weight: normal; text-align: justify; padding-bottom: 4pt"&gt;Total revenue&lt;/td&gt;&lt;td style="font-weight: normal; padding-bottom: 4pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 4pt double; font-weight: normal; text-align: left"&gt;$&lt;/td&gt;&lt;td style="border-bottom: Black 4pt double; font-weight: normal; text-align: right"&gt;19,821,457&lt;/td&gt;&lt;td style="padding-bottom: 4pt; font-weight: normal; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: normal; padding-bottom: 4pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 4pt double; font-weight: normal; text-align: left"&gt;$&lt;/td&gt;&lt;td style="border-bottom: Black 4pt double; font-weight: normal; text-align: right"&gt;19,190,541&lt;/td&gt;&lt;td style="padding-bottom: 4pt; font-weight: normal; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: normal; padding-bottom: 4pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 4pt double; font-weight: normal; text-align: left"&gt;$&lt;/td&gt;&lt;td style="border-bottom: Black 4pt double; font-weight: normal; text-align: right"&gt;20,764,273&lt;/td&gt;&lt;td style="padding-bottom: 4pt; font-weight: normal; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;


&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent"&gt;&lt;b&gt;&lt;i&gt;Research
and development expenses&lt;/i&gt;&lt;/b&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent"&gt;&lt;b&gt;&#160;&lt;/b&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent"&gt;In connection with
the design and development of wheelchair and other living aids products, the Company expense all internal research costs as incurred,
which primarily comprise employee costs, internal and external costs related to execution of studies, manufacturing costs, facility costs
of the research center, and amortization of land use right, depreciation for property, plant and equipment used in the research and development
activities. For the years ended September 30, 2023, 2022 and 2021, research and development expenses were $1,542,894, $1,892,532 and $1,566,860,
respectively.&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent"&gt;&lt;b&gt;&lt;i&gt;Income taxes&lt;/i&gt;&lt;/b&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: left; background-color: transparent"&gt;&lt;b&gt;&lt;i&gt;&#160;&lt;/i&gt;&lt;/b&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent"&gt;The Company accounts
for current income taxes in accordance with the laws of the relevant tax authorities. Deferred income taxes are recognized when temporary
differences exist between the tax bases of assets and liabilities and their reported amounts in the consolidated financial statements.
Deferred tax assets and liabilities are measured using enacted tax rates expected to apply to taxable income in the years in which those
temporary differences are expected to be recovered or settled. The effect on deferred tax assets and liabilities of a change in tax rates
is recognized in income in the period including the enactment date. Valuation allowances are established, when necessary, to reduce deferred
tax assets to the amount expected to be realized.&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent"&gt;An uncertain tax
position is recognized as a benefit only if it is &#x201c;more likely than not&#x201d; that the tax position would be sustained in a tax
examination. The amount recognized is the largest amount of tax benefit that is greater than 50% likely of being realized on examination.
For tax positions not meeting the &#x201c;more likely than not&#x201d; test, no tax benefit is recorded. Penalties and interest incurred
related to underpayment of income tax are classified as income tax expense in the period incurred. No significant penalties or interest
relating to income taxes have been incurred during the years ended September 30, 2023, 2022 and 2021. The Company does not believe there
was any uncertain tax provision at September 30, 2023 and 2022.&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent"&gt;The Company&#x2019;s
subsidiary, VIE and VIE&#x2019;s subsidiaries in China are subject to the income tax laws of the PRC. No income was generated outside the
PRC for the years ended September 30, 2023, 2022 and 2021. As of September 30, 2023, all of the Company&#x2019;s tax returns of its PRC
Subsidiaries remain open for statutory examination by PRC tax authorities.&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent"&gt;&#160;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent"&gt;&lt;b&gt;&lt;i&gt;Value added
tax (&#x201c;VAT&#x201d;)&lt;/i&gt;&lt;/b&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 23.1pt; text-align: left; text-indent: 0.25in; background-color: transparent"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent"&gt;Sales revenue is
reported net of VAT. The VAT is based on gross sales price and VAT rates range up to 13% in the years ended September 30, 2023, 2022 and
2021, depending on the type of products sold. The VAT may be offset by VAT paid by the Company on purchased raw materials and other materials
included in the cost of producing or acquiring its finished products. The Company recorded a VAT payable or receivable net of payments
in the accompanying consolidated financial statements. For domestic sales of wheelchairs, VAT is exempted. Further, when exporting goods,
the exporter is entitled to some or all of the refunds of the VAT paid or assessed when the Company completes all the required tax filing
procedures. All of the VAT returns filed for the Company have been and remain subject to examination by the tax authorities for five years
from the date of filing. VAT tax refunds associated with export sales amounted to $1,083,136, $1,061,843 and $1,146,137 for the years
ended September 30, 2023, 2022 and 2021, respectively.&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: left; background-color: transparent"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent"&gt;&lt;b&gt;&lt;i&gt;Warrant accounting&lt;/i&gt;&lt;/b&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent"&gt;The Company accounts
for warrants as either equity-classified or liability-classified instruments based on an assessment of the warrant&#x2019;s specific terms
and applicable authoritative guidance in ASC 480&lt;i&gt;, &#x201c;Distinguishing Liabilities from Equity&#x201d;&lt;/i&gt;&#160;(&#x201c;ASC 480&#x201d;)
and ASC Topic 815, &#x201c;&lt;i&gt;Derivatives and Hedging&#x201d;&lt;/i&gt;&#160;(&#x201c;ASC 815&#x201d;). The assessment considers whether the warrants
are freestanding financial instruments pursuant to ASC 480, meet the definition of a liability pursuant to ASC 480, and whether the warrants
meet all of the requirements for equity classification under ASC 815, including whether the warrants are indexed to the Company&#x2019;s
own ordinary shares and whether the warrant holders could potentially require &#x201c;net cash settlement&#x201d; in a circumstance outside
of the Company&#x2019;s control, among other conditions for equity classification. This assessment, which requires the use of professional
judgment, is conducted at the time of warrant issuance and as of each subsequent interim period end date while the warrants are outstanding.&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent"&gt;&#160;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent"&gt;For issued or modified
warrants that meet all of the criteria for equity classification, the warrants are required to be recorded as a component of equity at
the time of issuance. For issued or modified warrants that do not meet all the criteria for equity classification, the warrants are required
to be recorded as liabilities at their initial fair value on the date of issuance, and each balance sheet date thereafter. Changes in
the estimated fair value of the warrants are recognized as a non-cash gain or loss on the statements of comprehensive income.&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent"&gt;As the warrants
issued upon the initial public offering meet the criteria for equity classification under ASC 815, therefore, the warrants are classified
as equity.&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: left; background-color: transparent"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent"&gt;&lt;b&gt;&lt;i&gt;Earnings
per share&lt;/i&gt;&lt;/b&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent"&gt;The Company computes
earnings per share (&#x201c;EPS&#x201d;) in accordance with ASC 260, &#x201c;Earnings per Share&#x201d; (&#x201c;ASC 260&#x201d;). ASC 260 requires
companies with complex capital structures to present basic and diluted EPS. Basic EPS is measured as net income divided by the weighted
average common shares outstanding for the period. Diluted presents the dilutive effect on a per share basis of potential common shares
(e.g., convertible securities, options and warrants), using the treasury stock method, as if they had been converted at the beginning
of the periods presented, or issuance date, if later. In computing diluted EPS, the treasury stock method assumes that outstanding potential
common shares are exercised and the proceeds are used to purchase common share at the average market price during the period. Potential
common shares may have a dilutive effect under the treasury stock method only when the average market price of the common share during
the period exceeds the exercise price of the potential common shares. Potential common shares that have an anti-dilutive effect (i.e.,
those that increase income per share or decrease loss per share) are excluded from the calculation of diluted EPS. As of September 30,
2023 and 2022, there were no dilutive shares.&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent"&gt;&#160;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent"&gt;&lt;b&gt;&lt;i&gt;Risks and
uncertainties&lt;/i&gt;&lt;/b&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent"&gt;The main operation
of the Company is located in the PRC. Accordingly, the Company&#x2019;s business, financial condition, and results of operations may be
influenced by political, economic, and legal environments in the PRC, as well as by the general state of the PRC economy. The Company&#x2019;s
results may be adversely affected by changes in the political, regulatory and social conditions in the PRC. Although the Company has not
experienced losses from these situations and believes that it is in compliance with existing laws and regulations including its organization
and structure disclosed in Note 1, this may not be indicative of future results.&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent"&gt;The Company&#x2019;s
business, financial condition and results of operations may also be negatively impacted by risks related to natural disasters, extreme
weather conditions, health epidemics and other catastrophic incidents, which could significantly disrupt the Company&#x2019;s operations.&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: left; background-color: transparent"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent"&gt;In December 2019,
a novel strain of coronavirus (COVID-19) was first reported in Wuhan, China and then spread globally. On March 11, 2020, the World Health
Organization categorized COVID-19 as a global pandemic.&#160;Due to a resurgence of the COVID-19 pandemic in March&#160;2022 (&#x201c;2022
Outbreak&#x201d;) in China, there have been delays in the purchase of raw material supplies and delivery of products to domestic customers
in China on a timely basis as a consequence of travel restrictions. Shipments and customer clearance for overseas sales were also delayed
due to the stricter border control protocols. Although the situation has eased since mid-May&#160;2022, the number of orders placed by
the customers were affected as the business of those customers were negatively impacted by the 2022 Outbreak. Therefore, the 2022 Outbreak
negatively affected the Company&#x2019;s business operations and financial results for the year ended September 30, 2022. In early December
2022, China announced a nationwide loosening of its zero-covid policy, and most of the travel restrictions and quarantine requirements
were lifted since December 2022. Although there were significant surges of COVID-19 cases in many cities in China after the lifting of
these restrictions, the spread of the COVID-19 was slowed down and it was successfully under control since January 2023, and the Company&#x2019;s
business operations have been recovered to the level prior to the COVID-19 pandemic. Our revenue (excluding the impact of foreign currency
translation) increased by 11.2% in terms of RMB. However, the increase was partially offset by the depreciation of the RMB against U.S.
dollars of 7.1%, which caused an increase in revenue and net income by 3.3% and 6.3% in terms of USD, respectively, during the year ended
September 30, 2023 as compared to the same period last year. Due to the dynamic nature of the circumstances and the uncertainty around
the potential resurgence of COVID-19 cases in China, the continual spread of the virus globally especially in Japan, the Company&#x2019;s
major international market, and the instability of local and global government policies and restrictions, the COVID-19 impact over the
Company&#x2019;s business in the future cannot be reasonably estimated at this time. If COVID-19 cases resurge in the area the Company
conducted its business and local governments implemented new restrictions in the effort to contain the spread or certain other foreign
governments such as Japan imposed new import restrictions, it is expected the Company&#x2019;s business will be negatively impacted.&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent"&gt;Additionally, since
February, 2022, the global markets are experiencing volatility and disruption following the escalation of geopolitical tensions and the
start of the military conflict between Russia and Ukraine. The Company&#x2019;s operation has not been impacted by the ongoing military
conflict, however, due to the significant uncertainties around the further development of the conflict, the potential additional sanctions
and other volatilities that could be brought to the global market, it is impossible to predict the extent to which the Company&#x2019;s
operation and business may be impacted.&#160;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent"&gt;&#160;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent"&gt;&lt;b&gt;&lt;i&gt;Foreign currency
translation&lt;/i&gt;&lt;/b&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: left; background-color: transparent"&gt;&lt;b&gt;&lt;i&gt;&#160;&lt;/i&gt;&lt;/b&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent"&gt;The functional
currency for Jin Med is U.S Dollar (&#x201c;US$&#x201d;). Zhongjin HK uses Hong Kong dollar as its functional currency. However, Jin Med
and Zhongjin HK currently only serve as holding companies and do not have active operation as of the date of this report. The Company&#x2019;s
functional currency for its PRC subsidiaries is the Chinese Yuan (&#x201c;RMB&#x201d;). The Company&#x2019;s consolidated financial statements
have been translated into the reporting currency of U.S. Dollars (&#x201c;US$&#x201d;). Assets and liabilities of the Company are translated
at the exchange rate at each reporting period end date. Equity is translated at historical rates. Income and expense accounts are translated
at the average rate of exchange during the reporting period. The resulting translation adjustments are reported under other comprehensive
income. Gains and losses resulting from foreign currency transactions are reflected in the results of operations.&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent"&gt;The RMB is not
freely convertible into foreign currency and all foreign exchange transactions must take place through authorized institutions. No representation
is made that the RMB amounts could have been, or could be, converted into US$ at the rates used in translation.&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: left; background-color: transparent"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent"&gt;The following table
outlines the currency exchange rates that were used in creating the consolidated financial statements in this report:&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent"&gt;&#160;&lt;/p&gt;

&lt;table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font: 10pt Times New Roman, Times, Serif"&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="font-weight: normal; text-align: center; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"&gt;September 30,&lt;br/&gt; 2023&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"&gt;September 30,&lt;br/&gt; 2022&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"&gt;September 30,&lt;br/&gt; 2021&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="width: 51%; font-weight: normal; text-align: left"&gt;Year-end spot rate&lt;/td&gt;&lt;td style="width: 1%; font-weight: normal"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 15%; font-weight: normal; text-align: center"&gt;US$1=RMB7.2952&lt;/td&gt;&lt;td style="width: 1%; font-weight: normal"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 15%; font-weight: normal; text-align: center"&gt;US$1=RMB7.1135&lt;/td&gt;&lt;td style="width: 1%; font-weight: normal"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 15%; font-weight: normal; text-align: center"&gt;US$1=RMB6.4580&lt;/td&gt;
    &lt;td style="width: 1%"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="font-weight: normal; text-align: left"&gt;Average rate&lt;/td&gt;&lt;td style="font-weight: normal"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: normal; text-align: center"&gt;US$1=RMB7.0511&lt;/td&gt;&lt;td style="font-weight: normal"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: normal; text-align: center"&gt;US$1=RMB6.5532&lt;/td&gt;&lt;td style="font-weight: normal"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: normal; text-align: center"&gt;US$1=RMB6.5095&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent"&gt;C&lt;b&gt;&lt;i&gt;omprehensive
income&lt;/i&gt;&lt;/b&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: left; background-color: transparent"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent"&gt;Comprehensive income
consists of two components, net income and other comprehensive income (loss). The foreign currency translation gain or loss resulting
from translation of the financial statements expressed in RMB to US$ is reported in other comprehensive income (loss) in the consolidated
statements of comprehensive income.&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center; background-color: transparent"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: left; background-color: transparent"&gt;&lt;b&gt;&lt;i&gt;Statement of
cash flows&lt;/i&gt;&lt;/b&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: left; background-color: transparent"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent"&gt;In accordance with
ASC 230, &#x201c;Statement of Cash Flows&#x201d;, cash flows from the Company&#x2019;s operations are formulated based upon the local currencies.
As a result, amounts related to assets and liabilities reported on the statements of cash flows will not necessarily agree with changes
in the corresponding balances on the balance sheets.&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: left; background-color: transparent"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: left; background-color: transparent"&gt;&lt;b&gt;&lt;i&gt;Deferred initial
public offering (&#x2018;IPO&#x2019;) costs&lt;/i&gt;&lt;/b&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: left; background-color: transparent"&gt;&lt;b&gt;&lt;i&gt;&#160;&lt;/i&gt;&lt;/b&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent"&gt;The Company complies
with the requirement of the ASC 340-10-S99-1 and SEC Staff Accounting Bulletin (&#x201c;SAB&#x201d;) Topic 5A &#x2014; &#x201c;Expenses of
Offering&#x201d;. Deferred offering costs consist of underwriting, legal, accounting and other expenses incurred through the balance sheet
date that are directly related to the intended IPO. Deferred offering costs was charged to shareholders&#x2019; equity upon the completion
of the IPO. As of September 30, 2023 and 2022, deferred IPO costs were $&lt;span style="-sec-ix-hidden: hidden-fact-80"&gt;nil&lt;/span&gt; and $701,396, respectively.&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent"&gt;&lt;b&gt;&lt;i&gt;&#160;&lt;/i&gt;&lt;/b&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent"&gt;&lt;b&gt;&lt;i&gt;Employee
benefit expenses&lt;/i&gt;&lt;/b&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent"&gt;The Company&#x2019;s
subsidiary, VIE and VIE&#x2019;s subsidiaries in the PRC participate in a government-mandated employer social insurance plan pursuant to
which certain social security benefits, work-related injury benefits, maternity leave insurance, medical insurance, unemployment benefit
and housing fund are provided to eligible full-time employees. The relevant labor regulations require the Company&#x2019;s subsidiaries
in the PRC to pay the local labor and social welfare authorities monthly contributions based on the applicable benchmarks and rates stipulated
by the local government. The contributions to the plan are expensed as incurred. Employee social security and welfare benefits included
as expenses in the consolidated statements of comprehensive income amounted to $449,954, $626,534 and $451,465 for the years ended September
30, 2023, 2022 and 2021, respectively.&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent"&gt;&#160;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent"&gt;&lt;b&gt;&lt;i&gt;Recent accounting
pronouncements&lt;/i&gt;&lt;/b&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent"&gt;The Company considers
the applicability and impact of all accounting standards updates (&#x201c;ASUs&#x201d;). Management periodically reviews new accounting
standards that are issued.&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent"&gt;In June 2016, the
FASB issued ASU 2016-13, Financial Instruments-Credit Losses (Topic 326), which requires entities to measure all expected credit losses
for financial assets held at the reporting date based on historical experience, current conditions, and reasonable and supportable forecasts.
This replaces the existing incurred loss model and is applicable to the measurement of credit losses on financial assets measured at amortized
cost. ASU 2016-13 was subsequently amended by Accounting Standards Update 2018-19,&#160;&lt;i&gt;Codification Improvements to Topic 326, Financial
Instruments&#x2014;Credit Losses,&#160;&lt;/i&gt;Accounting Standards Update 2019-04&#160;&lt;i&gt;Codification Improvements to Topic 326, Financial
Instruments&#x2014;Credit Losses, Topic 815, Derivatives and Hedging, and Topic 825, Financial Instruments&lt;/i&gt;, and Accounting Standards
Update 2019-05,&#160;&lt;i&gt;Targeted Transition Relief.&lt;/i&gt;&#160;For public entities, ASU 2016-13 and its amendments are effective for fiscal
years, and interim periods within those fiscal years, beginning after December 15, 2019. For all other entities, this guidance and its
amendments will be effective for fiscal years beginning after December 15, 2022, including interim periods within those fiscal years.
Early application will be permitted for all entities for fiscal years, and interim periods within those fiscal years, beginning after
December 15, 2018. In November 2019, the FASB issued ASU 2019-10, &#x201c;Financial Instruments&#x2014;Credit Losses (Topic 326), Derivatives
and Hedging (Topic 815), and Leases (Topic 842)&#x201d; (&#x201c;ASU 2019-10&#x201d;). ASU 2019-10 (i) provides a framework to stagger effective
dates for future major accounting standards and (ii) amends the effective dates for certain major new accounting standards to give implementation
relief to certain types of entities. Specifically, ASU 2019-10 changes some effective dates for certain new standards on the following
topics in the FASB Accounting Standards Codification (ASC): (a) Derivatives and Hedging (ASC 815) &#x2013; now effective for fiscal years
beginning after December 15, 2020 and interim periods within fiscal years beginning after December 15, 2021; (b) Leases (ASC 842) - now
effective for fiscal years beginning after December 15, 2020 and interim periods within fiscal years beginning after December 15, 2021;
(c) Financial Instruments &#x2014; Credit Losses (ASC 326) - now effective for fiscal years beginning after December 15, 2022, including
interim periods within those fiscal years; and (d) Intangibles &#x2014; Goodwill and Other (ASC 350) - now effective for fiscal years beginning
after December 15, 2022, including interim periods within those fiscal years. The Company adopted this guidance effective October 1, 2023
and is currently evaluating the impact that the adoption will have on its consolidated financial statement.&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent"&gt;In November 2023,
the FASB issued ASU No. 2023-07, &#x201c;Segment Reporting (Topic 280) Improvements to Reportable Segment Disclosures.&#x201d; This ASU
expands required public entities&#x2019; segment disclosures, including disclosure of significant segment expenses that are regularly provided
to the chief operating decision maker and included within each reported measure of segment profit or loss, an amount and description of
its composition for other segment items and interim disclosures of a reportable segment&#x2019;s profit or loss and assets. This ASU is
effective for fiscal years beginning after December 15, 2023, and interim periods within fiscal years beginning after December 15, 2024.
Early adoption is permitted. The Company plans to adopt this guidance effective October 1, 2025 and the adoption of this ASU is not expected
to have a material impact on its consolidated financial statements.&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent"&gt;In December 2023,
the FASB issued ASU No. 2023-09, &#x201c;Income Taxes (Topic 740): Improvements to Income Tax Disclosures&#x201d;. This ASU requires additional
quantitative and qualitative income tax disclosures to enable financial statements users better assess how an entity&#x2019;s operations
and related tax risks and tax planning and operational opportunities affect its tax rate and prospects for future cash flows. This ASU
is effective for fiscal years beginning after December 15, 2024. Early adoption is permitted. The Company plans to adopt this guidance
effective October 1, 2025 and the adoption of this ASU is not expected to have a material impact on its consolidated financial statements.&lt;/p&gt;</us-gaap:SignificantAccountingPoliciesTextBlock>
    <us-gaap:ConsolidationPolicyTextBlock contextRef="c0" id="ixv-19657">&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent"&gt;&lt;b&gt;&lt;i&gt;Basis of
consolidation&lt;/i&gt;&lt;/b&gt;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent"&gt;The accompanying
consolidated financial statements have been prepared in accordance with U.S. GAAP and pursuant to the rules and regulations of the Securities
and Exchange Commission (&#x201c;SEC&#x201d;). The accompanying consolidated financial statements include the financial statements of the
Company, its wholly owned subsidiaries, the VIE, and the VIE&#x2019;s subsidiaries. All inter-company balances and transactions are eliminated
upon consolidation.&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent"&gt;&#160;&lt;/p&gt;</us-gaap:ConsolidationPolicyTextBlock>
    <us-gaap:UseOfEstimates contextRef="c0" id="ixv-19687">&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent"&gt;&lt;span style="background-color: white"&gt;&lt;b&gt;&lt;i&gt;Uses
of estimates&lt;/i&gt;&lt;/b&gt;&lt;/span&gt;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent"&gt;&lt;span style="background-color: white"&gt;In
preparing the consolidated financial statements in conformity with U.S. GAAP, management makes estimates and assumptions that affect the
reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the financial statements
and the reported amounts of revenues and expenses during the reporting period. These estimates are based on information as of the date
of the consolidated financial statements. Significant estimates required to be made by management include, but are not limited to, the
valuation of accounts receivable and inventories, useful lives of property, plant and equipment and land use right, the recoverability
of long-lived assets, and realization of deferred tax assets. Actual results could differ from those estimates.&lt;/span&gt;&lt;/p&gt;</us-gaap:UseOfEstimates>
    <us-gaap:CashAndCashEquivalentsPolicyTextBlock contextRef="c0" id="ixv-19699">&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent"&gt;&lt;span style="background-color: white"&gt;&lt;b&gt;&lt;i&gt;Cash&lt;/i&gt;&lt;/b&gt;&lt;/span&gt;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent"&gt;&lt;span style="background-color: white"&gt;Cash
includes currency on hand and deposits held by banks that can be added or withdrawn without limitation. The Company maintains most of
its bank accounts in the PRC. Cash balances in bank accounts in PRC are not insured by the Federal Deposit Insurance Corporation or other
programs. As of September 30, 2023 and 2022, the Company does not have any cash equivalents.&lt;/span&gt;&lt;/p&gt;</us-gaap:CashAndCashEquivalentsPolicyTextBlock>
    <cik0000183782:ShortTermInvestmentPolicyTextBlock contextRef="c0" id="ixv-19709">&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent"&gt;&lt;span style="background-color: white"&gt;&lt;b&gt;&lt;i&gt;Short-term
investments&lt;/i&gt;&lt;/b&gt;&lt;/span&gt;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent"&gt;&lt;span style="background-color: white"&gt;The
Company&#x2019;s short-term investments consist of wealth management financial products purchased from PRC banks or financial institution
with maturities within one year. The banks or financial institution invest the Company&#x2019;s funds in certain financial instruments
including money market funds, bonds or mutual funds, with rates of return on these investments ranging from 3.4% to 7.0% per annum. The
carrying values of the Company&#x2019;s short-term investments approximate fair value due to their short-term maturities. The interest
earned is recognized in the consolidated statements of comprehensive income over the contractual term of these investments.&lt;/span&gt;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent"&gt;&lt;span style="background-color: white"&gt;The
Company had short-term investments of $9,768,835 and $2,276,158 as of September 30, 2023 and 2022, respectively. The Company recorded
interest income of $117,213, $107,510 &lt;/span&gt;and $63,736 &lt;span style="background-color: white"&gt;for the years ended September 30, 2023,
2022 and 2021, respectively.&lt;/span&gt;&lt;/p&gt;</cik0000183782:ShortTermInvestmentPolicyTextBlock>
    <us-gaap:RestrictedInvestmentsPercentOfNetAssets contextRef="c65" decimals="3" id="ixv-24161" unitRef="pure">0.034</us-gaap:RestrictedInvestmentsPercentOfNetAssets>
    <us-gaap:RestrictedInvestmentsPercentOfNetAssets contextRef="c66" decimals="3" id="ixv-24162" unitRef="pure">0.07</us-gaap:RestrictedInvestmentsPercentOfNetAssets>
    <us-gaap:ShortTermInvestments contextRef="c2" decimals="0" id="ixv-24163" unitRef="usd">9768835</us-gaap:ShortTermInvestments>
    <us-gaap:ShortTermInvestments contextRef="c3" decimals="0" id="ixv-24164" unitRef="usd">2276158</us-gaap:ShortTermInvestments>
    <us-gaap:InterestIncomeOther contextRef="c0" decimals="0" id="ixv-24165" unitRef="usd">117213</us-gaap:InterestIncomeOther>
    <us-gaap:InterestIncomeOther contextRef="c6" decimals="0" id="ixv-24166" unitRef="usd">107510</us-gaap:InterestIncomeOther>
    <us-gaap:InterestIncomeOther contextRef="c7" decimals="0" id="ixv-24167" unitRef="usd">63736</us-gaap:InterestIncomeOther>
    <us-gaap:TradeAndOtherAccountsReceivablePolicy contextRef="c0" id="ixv-19724">&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent"&gt;&lt;span style="background-color: white"&gt;&lt;b&gt;&lt;i&gt;Accounts
receivable, net&lt;/i&gt;&lt;/b&gt;&lt;/span&gt;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent"&gt;&lt;span style="background-color: white"&gt;Accounts
receivable are presented net of allowance for doubtful accounts.&lt;/span&gt;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent"&gt;&lt;span style="background-color: white"&gt;The
Company determines the adequacy of reserves for doubtful accounts based on individual account analysis, historical collection
trend and future uncertainties. The Company establishes a provision for doubtful
receivables when there is objective evidence that the Company may not be able to collect amounts due. The allowance is based on
management&#x2019;s best estimate of specific losses on individual exposures, as well as a provision on historical trends of
collections. Actual amounts received may differ from management&#x2019;s estimate of credit worthiness and the economic environment.
Delinquent account balances are written-off against the allowance for doubtful accounts after management has determined that the
likelihood of collection is not probable. As of September 30, 2023 and 2022, allowance for doubtful accounts amounted to $125,448
and $114,486 respectively.&lt;/span&gt;&lt;/p&gt;</us-gaap:TradeAndOtherAccountsReceivablePolicy>
    <us-gaap:AllowanceForDoubtfulAccountsPremiumsAndOtherReceivables contextRef="c2" decimals="0" id="ixv-24168" unitRef="usd">125448</us-gaap:AllowanceForDoubtfulAccountsPremiumsAndOtherReceivables>
    <us-gaap:AllowanceForDoubtfulAccountsPremiumsAndOtherReceivables contextRef="c3" decimals="0" id="ixv-24169" unitRef="usd">114486</us-gaap:AllowanceForDoubtfulAccountsPremiumsAndOtherReceivables>
    <us-gaap:InventoryPolicyTextBlock contextRef="c0" id="ixv-19738">&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent"&gt;&lt;b&gt;&lt;i&gt;Inventories&lt;/i&gt;&lt;/b&gt;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent"&gt;&lt;span style="background-color: white"&gt;Inventories
are stated at lower of cost or net realizable value using the weighted average method. Costs include the cost of raw materials,
freight, direct labor and related production overhead. Net realizable value is the estimated selling price in the normal course of
business less any costs to complete and sell products. Write-down is recorded when future estimated net realizable value is less
than cost, which is recorded in cost of revenue in the consolidated statements of comprehensive income. The Company periodically
evaluates inventories against their net realizable value, and reduces the carrying value of those inventories that are obsolete or
in excess of the forecasted usage to their estimated net realizable value based on various factors including aging and future demand
of each type of inventories. The reversal of inventory written down is prohibited under the U.S. GAAP.&lt;/span&gt;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent"&gt;&lt;span style="background-color: white"&gt;&#160;&lt;/span&gt;&lt;/p&gt;</us-gaap:InventoryPolicyTextBlock>
    <us-gaap:FairValueMeasurementPolicyPolicyTextBlock contextRef="c0" id="ixv-19766">&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: left; background-color: transparent"&gt;&lt;b&gt;&lt;i&gt;Fair value of
financial instruments&lt;/i&gt;&lt;/b&gt;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent"&gt;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:&lt;/p&gt;&lt;table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%"&gt;
  &lt;tr style="vertical-align: top; background-color: Transparent"&gt;
    &lt;td style="text-align: left; font-weight: normal; width: 0.25in"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left; font-weight: normal; width: 0.25in"&gt;&lt;span style="font-size: 10pt"&gt;&#x25cf; &lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: justify; font-weight: normal"&gt;&lt;span style="font-size: 10pt"&gt;Level 1&#x2009;&#x2014;&#x2009;inputs to the valuation methodology are quoted prices (unadjusted) for identical assets or liabilities in active markets. &lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;&lt;table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%"&gt;
  &lt;tr style="vertical-align: top; background-color: Transparent"&gt;
    &lt;td style="text-align: left; font-weight: normal; width: 0.25in"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left; font-weight: normal; width: 0.25in"&gt;&lt;span style="font-size: 10pt"&gt;&#x25cf; &lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: justify; font-weight: normal"&gt;&lt;span style="font-size: 10pt"&gt;Level 2&#x2009;&#x2014;&#x2009;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. &lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;&lt;table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%"&gt;
  &lt;tr style="vertical-align: top; background-color: Transparent"&gt;
    &lt;td style="text-align: left; font-weight: normal; width: 0.25in"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left; font-weight: normal; width: 0.25in"&gt;&lt;span style="font-size: 10pt"&gt;&#x25cf; &lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: justify; font-weight: normal"&gt;&lt;span style="font-size: 10pt"&gt;Level 3&#x2009;&#x2014;&#x2009;inputs to the valuation methodology are unobservable. &lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent"&gt;Unless otherwise
disclosed, the fair value of the Company&#x2019;s financial instruments, including cash, short-term investments, accounts receivable, due
from related parties, short-term bank loan, accounts payable, due to related parties, accrued liabilities and other payable, and taxes
payable, approximate the fair value of the respective assets and liabilities as of September 30, 2023 and 2022 based upon the short-term
nature of the assets and liabilities.&lt;/p&gt;</us-gaap:FairValueMeasurementPolicyPolicyTextBlock>
    <us-gaap:PropertyPlantAndEquipmentPolicyTextBlock contextRef="c0" id="ixv-19805">&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: left; background-color: transparent"&gt;&lt;b&gt;&lt;i&gt;Property, plant
and equipment, net&lt;/i&gt;&lt;/b&gt;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent"&gt;Property, plant
and equipment are stated at cost less accumulated depreciation and amortization. Depreciation and amortization of property and equipment
is provided using the straight-line method over their expected useful lives, as follows:&lt;/p&gt;&lt;table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font: 10pt Times New Roman, Times, Serif"&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="font-weight: normal; text-align: left; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"&gt;Useful life&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="width: 70%; font-weight: normal; text-align: justify"&gt;Property and buildings&lt;/td&gt;&lt;td style="width: 1%; font-weight: normal"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 29%; font-weight: normal; text-align: center"&gt;20&#x2013;25 years&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="font-weight: normal; text-align: justify"&gt;Leasehold improvement&lt;/td&gt;&lt;td style="font-weight: normal"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: normal; text-align: center"&gt;Lesser of useful life and lease term&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="font-weight: normal; text-align: justify"&gt;Machinery and equipment&lt;/td&gt;&lt;td style="font-weight: normal"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: normal; text-align: center"&gt;5&#x2013;10 years&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="font-weight: normal; text-align: justify"&gt;Automobiles&lt;/td&gt;&lt;td style="font-weight: normal"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: normal; text-align: center"&gt;3&#x2013;5 years&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="font-weight: normal; text-align: justify"&gt;Office and electric equipment&lt;/td&gt;&lt;td style="font-weight: normal"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: normal; text-align: center"&gt;3&#x2013;5 years&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent"&gt;Expenditures for
maintenance and repairs, which do not materially extend the useful lives of the assets, are charged to expense as incurred. Expenditures
for major renewals and betterments which substantially extend the useful life of assets are capitalized. The cost and related accumulated
depreciation of assets retired or sold are removed from the respective accounts, and any gain or loss is recognized in the consolidated
statements of comprehensive income.&lt;/p&gt;</us-gaap:PropertyPlantAndEquipmentPolicyTextBlock>
    <us-gaap:ScheduleOfPublicUtilityPropertyPlantAndEquipmentTextBlock contextRef="c0" id="ixv-24170">Depreciation and amortization of property and equipment
is provided using the straight-line method over their expected useful lives, as follows:&lt;table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font: 10pt Times New Roman, Times, Serif"&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="font-weight: normal; text-align: left; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"&gt;Useful life&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="width: 70%; font-weight: normal; text-align: justify"&gt;Property and buildings&lt;/td&gt;&lt;td style="width: 1%; font-weight: normal"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 29%; font-weight: normal; text-align: center"&gt;20&#x2013;25 years&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="font-weight: normal; text-align: justify"&gt;Leasehold improvement&lt;/td&gt;&lt;td style="font-weight: normal"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: normal; text-align: center"&gt;Lesser of useful life and lease term&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="font-weight: normal; text-align: justify"&gt;Machinery and equipment&lt;/td&gt;&lt;td style="font-weight: normal"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: normal; text-align: center"&gt;5&#x2013;10 years&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="font-weight: normal; text-align: justify"&gt;Automobiles&lt;/td&gt;&lt;td style="font-weight: normal"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: normal; text-align: center"&gt;3&#x2013;5 years&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="font-weight: normal; text-align: justify"&gt;Office and electric equipment&lt;/td&gt;&lt;td style="font-weight: normal"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: normal; text-align: center"&gt;3&#x2013;5 years&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;</us-gaap:ScheduleOfPublicUtilityPropertyPlantAndEquipmentTextBlock>
    <us-gaap:PropertyPlantAndEquipmentUsefulLife contextRef="c69" id="ixv-24171">P20Y</us-gaap:PropertyPlantAndEquipmentUsefulLife>
    <us-gaap:PropertyPlantAndEquipmentUsefulLife contextRef="c70" id="ixv-24172">P25Y</us-gaap:PropertyPlantAndEquipmentUsefulLife>
    <cik0000183782:LeaseholdImprovement contextRef="c71" id="ixv-24173">Lesser of useful life and lease term</cik0000183782:LeaseholdImprovement>
    <us-gaap:PropertyPlantAndEquipmentUsefulLife contextRef="c72" id="ixv-24174">P5Y</us-gaap:PropertyPlantAndEquipmentUsefulLife>
    <us-gaap:PropertyPlantAndEquipmentUsefulLife contextRef="c73" id="ixv-24175">P10Y</us-gaap:PropertyPlantAndEquipmentUsefulLife>
    <us-gaap:PropertyPlantAndEquipmentUsefulLife contextRef="c74" id="ixv-24176">P3Y</us-gaap:PropertyPlantAndEquipmentUsefulLife>
    <us-gaap:PropertyPlantAndEquipmentUsefulLife contextRef="c75" id="ixv-24177">P5Y</us-gaap:PropertyPlantAndEquipmentUsefulLife>
    <us-gaap:PropertyPlantAndEquipmentUsefulLife contextRef="c76" id="ixv-24178">P3Y</us-gaap:PropertyPlantAndEquipmentUsefulLife>
    <us-gaap:PropertyPlantAndEquipmentUsefulLife contextRef="c77" id="ixv-24179">P5Y</us-gaap:PropertyPlantAndEquipmentUsefulLife>
    <us-gaap:LesseeLeasesPolicyTextBlock contextRef="c0" id="ixv-19846">&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: left; background-color: transparent"&gt;&lt;b&gt;&lt;i&gt;Leases&lt;/i&gt;&lt;/b&gt;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent"&gt;Effective October
1, 2022, the Company adopted ASC 842, Leases. The adoption of this standard did not have a material impact on the Company&#x2019;s consolidated
financial statements. Therefore, no adjustments to opening retained earnings were necessary. The Company leases administrative office
and dome, which is classified as operating leases in accordance with Topic 842. Under Topic 842, lessees are required to recognize the
following for all leases (with the exception of short-term leases, usually with an initial term of 12 months or less) on the commencement
date: (i) lease liability, which is a lessee&#x2019;s obligation to make lease payments arising from a lease, measured on a discounted
basis; and (ii) right-of-use (&#x201c;ROU&#x201d;) asset, which is an asset that represents the lessee&#x2019;s right to use, or control
the use of, a specified asset for the lease term.&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent"&gt;&#160;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent"&gt;At the commencement
date, the Company recognizes the lease liability at the present value of the lease payments not yet paid, discounted using the interest
rate implicit in the lease or, if that rate cannot be readily determined, the Company&#x2019;s incremental borrowing rate for the same
term as the underlying lease. The ROU asset is recognized initially at cost, which primarily comprises the initial amount of the lease
liability, plus any initial direct costs incurred, consisting mainly of brokerage commissions, less any lease incentives received. All
ROU assets are reviewed for impairment annually. The Company also established a capitalization threshold of $10,000 for lease to be recognized
as ROU and lease liability. As the amount of the Company&#x2019;s ROU and lease liability are both below the threshold, no ROU nor lease
liability is recorded on the Company&#x2019;s consolidated balance sheets as of September 30, 2023.&lt;/p&gt;</us-gaap:LesseeLeasesPolicyTextBlock>
    <cik0000183782:CapitalizationForLease contextRef="c0" decimals="0" id="ixv-24180" unitRef="usd">10000</cik0000183782:CapitalizationForLease>
    <us-gaap:IntangibleAssetsFiniteLivedPolicy contextRef="c0" id="ixv-19885">&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: left; background-color: transparent"&gt;&lt;b&gt;&lt;i&gt;Land use rights,
net&lt;/i&gt;&lt;/b&gt;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent"&gt;Under the PRC law,
all land in the PRC is owned by the government and cannot be sold to an individual or company. The government grants individuals and companies
the right to use parcels of land for specified periods of time. Land use rights are stated at cost less accumulated amortization. Land
use rights are amortized using the straight-line method with the following estimated useful lives:&lt;/p&gt;&lt;table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font: 10pt Times New Roman, Times, Serif"&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="font-weight: normal; text-align: left; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"&gt;Useful life&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="width: 90%; font-weight: normal; text-align: justify"&gt;Land use rights&lt;/td&gt;&lt;td style="width: 1%; font-weight: normal"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 9%; font-weight: normal; text-align: center"&gt;46 years&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;</us-gaap:IntangibleAssetsFiniteLivedPolicy>
    <us-gaap:ScheduleOfIntangibleAssetsAndGoodwillTableTextBlock contextRef="c0" id="ixv-24181">Land
use rights are amortized using the straight-line method with the following estimated useful lives:&lt;table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font: 10pt Times New Roman, Times, Serif"&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="font-weight: normal; text-align: left; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"&gt;Useful life&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="width: 90%; font-weight: normal; text-align: justify"&gt;Land use rights&lt;/td&gt;&lt;td style="width: 1%; font-weight: normal"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 9%; font-weight: normal; text-align: center"&gt;46 years&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;</us-gaap:ScheduleOfIntangibleAssetsAndGoodwillTableTextBlock>
    <cik0000183782:LandUseRights contextRef="c0" id="ixv-24182">46 years</cik0000183782:LandUseRights>
    <us-gaap:ImpairmentOrDisposalOfLongLivedAssetsPolicyTextBlock contextRef="c0" id="ixv-19907">&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: left; background-color: transparent"&gt;&lt;b&gt;&lt;i&gt;Impairment of
long-lived assets&lt;/i&gt;&lt;/b&gt;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent"&gt;Long-lived assets
with finite lives, primarily property, plant and equipment and land use right are reviewed for impairment whenever events or changes in
circumstances indicate that the carrying amount of an asset may not be recoverable. If the estimated cash flows from the use of the asset
and its eventual disposition are below the asset&#x2019;s carrying value, then the asset is deemed to be impaired and written down to its
fair value. There were no impairments of these assets as of September 30, 2023 and 2022.&lt;/p&gt;</us-gaap:ImpairmentOrDisposalOfLongLivedAssetsPolicyTextBlock>
    <us-gaap:RevenueRecognitionPolicyTextBlock contextRef="c0" id="ixv-19918">&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent"&gt;&lt;b&gt;&lt;i&gt;Revenue recognition&lt;/i&gt;&lt;/b&gt;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent"&gt;The Company generates
its revenues primarily through sales of its products and recognizes revenue in accordance with ASC 606. ASC 606 establishes principles
for reporting information about the nature, amount, timing and uncertainty of revenue and cash flows arising from the entity&#x2019;s contracts
to provide goods or services to customers. The core principle requires an entity to recognize revenue to depict the transfer of goods
or services to customers in an amount that reflects the consideration that it expects to be entitled to receive in exchange for those
goods or services recognized as performance obligations are satisfied.&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent"&gt;ASC 606 requires
the use of a new five-step model to recognize revenue from customer contracts. The five-step model requires that the Company (i) identify
the contract with the customer, (ii) identify the performance obligations in the contract, (iii) determine the transaction price, including
variable consideration to the extent that it is probable that a significant future reversal will not occur, (iv) allocate the transaction
price to the respective performance obligations in the contract, and (v) recognize revenue when (or as) the Company satisfies the performance
obligation. The application of the five-step model to the revenue streams compared to the prior guidance did not result in significant
changes in the way the Company records its revenue.&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent"&gt;&#160;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent"&gt;In accordance to
ASC 606, the Company recognizes revenue when it transfers goods to customers in an amount that reflects the consideration to which the
Company expects to be entitled in such exchange. The Company accounts for the revenue generated from sales of its products on a gross
basis as the Company is acting as a principal in these transactions, is subject to inventory risk, has latitude in establishing prices,
and is responsible for fulfilling the promise to provide customers the specified goods. All of the Company&#x2019;s contracts have one
single performance obligation as the promise is to transfer the individual goods to customers, and there is no other separately identifiable
promises in the contracts. The Company&#x2019;s revenue streams are recognized at a point in time when the control of goods is transferred
to customer, which generally occurs at delivery. The Company&#x2019;s products are sold with no right of return and the Company does not
provide other credits or sales incentive to customers. Revenue is reported net of all value added taxes (&#x201c;VAT&#x201d;).&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent"&gt;The Company generally
offers 10 years warranty for the frame of its wheelchairs, and one year warranty for other parts of wheelchairs, except for &#x201c;wear
items&#x201d;, i.e. those parts that wear out, such as tires or brake pads, which are covered under a warranty for six months. Historically,
warranty costs incurred was immaterial, and the warranty costs for the years ended September 30, 2023, 2022 and 2021 were all $&lt;span style="-sec-ix-hidden: hidden-fact-77"&gt;&lt;span style="-sec-ix-hidden: hidden-fact-78"&gt;&lt;span style="-sec-ix-hidden: hidden-fact-79"&gt;nil&lt;/span&gt;&lt;/span&gt;&lt;/span&gt;.&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: left; background-color: transparent"&gt;&lt;i&gt;Contract Assets
and Liabilities&lt;/i&gt;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent"&gt;Payment terms are
established on the Company&#x2019;s pre-established credit requirements based upon an evaluation of customers&#x2019; credit quality. The
Company did not have contract assets as of September 30, 2023 and 2022. Contract liabilities are recognized for contracts where payment
has been received in advance of delivery of the products. The contract liability balance can vary significantly depending on the timing
when cash is received and when shipment or delivery occurs. As of September 30, 2023 and 2022, other than deferred revenue, the Company
had no other contract liabilities or deferred contract costs recorded on its consolidated balance sheets, and the Company had no material
incremental costs for obtaining a contract. Costs of fulfilling customers&#x2019; purchase orders, such as shipping, handling and delivery,
which occur prior to the transfer of control, are recognized in selling, general and administrative expense when incurred.&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent"&gt;&lt;i&gt;Disaggregation
of Revenues&lt;/i&gt;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent"&gt;The Company disaggregates
its revenue from contracts by product types and geographic areas, as the Company believes it best depicts how the nature, amount, timing
and uncertainty of the revenue and cash flows are affected by economic factors. The Company&#x2019;s disaggregation of revenues for the
years ended September 30, 2023, 2022 and 2021 are as the following:&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent"&gt;&lt;span style="text-decoration:underline"&gt;Geographic information&lt;/span&gt;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent"&gt;The summary of
the Company&#x2019;s total revenues by geographic market for the years ended September 30, 2023, 2022 and 2021 was as follows:&lt;/p&gt;&lt;table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font: 10pt Times New Roman, Times, Serif"&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="font-weight: normal; text-align: center"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="10" style="text-align: center; border-bottom: Black 1.5pt solid"&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center; background-color: transparent"&gt;&lt;b&gt;For
the Years Ended September 30,&lt;/b&gt;&lt;/p&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="font-weight: normal; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"&gt;2023&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"&gt;2022&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"&gt;2021&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="width: 64%; font-weight: normal; text-align: left"&gt;China domestic market&lt;/td&gt;&lt;td style="width: 1%; font-weight: normal"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; font-weight: normal; text-align: left"&gt;$&lt;/td&gt;&lt;td style="width: 9%; font-weight: normal; text-align: right"&gt;2,739,459&lt;/td&gt;&lt;td style="width: 1%; font-weight: normal; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 1%; font-weight: normal"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; font-weight: normal; text-align: left"&gt;$&lt;/td&gt;&lt;td style="width: 9%; font-weight: normal; text-align: right"&gt;2,743,257&lt;/td&gt;&lt;td style="width: 1%; font-weight: normal; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 1%; font-weight: normal"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; font-weight: normal; text-align: left"&gt;$&lt;/td&gt;&lt;td style="width: 9%; font-weight: normal; text-align: right"&gt;2,545,663&lt;/td&gt;&lt;td style="width: 1%; font-weight: normal; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="font-weight: normal; text-align: justify; padding-bottom: 1.5pt"&gt;Overseas market&lt;/td&gt;&lt;td style="font-weight: normal; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; font-weight: normal; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; font-weight: normal; text-align: right"&gt;17,081,998&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: normal; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: normal; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; font-weight: normal; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; font-weight: normal; text-align: right"&gt;16,447,284&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: normal; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: normal; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; font-weight: normal; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; font-weight: normal; text-align: right"&gt;18,218,610&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: normal; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="font-weight: normal; text-align: justify; padding-bottom: 4pt"&gt;Total revenue&lt;/td&gt;&lt;td style="font-weight: normal; padding-bottom: 4pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 4pt double; font-weight: normal; text-align: left"&gt;$&lt;/td&gt;&lt;td style="border-bottom: Black 4pt double; font-weight: normal; text-align: right"&gt;19,821,457&lt;/td&gt;&lt;td style="padding-bottom: 4pt; font-weight: normal; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: normal; padding-bottom: 4pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 4pt double; font-weight: normal; text-align: left"&gt;$&lt;/td&gt;&lt;td style="border-bottom: Black 4pt double; font-weight: normal; text-align: right"&gt;19,190,541&lt;/td&gt;&lt;td style="padding-bottom: 4pt; font-weight: normal; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: normal; padding-bottom: 4pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 4pt double; font-weight: normal; text-align: left"&gt;$&lt;/td&gt;&lt;td style="border-bottom: Black 4pt double; font-weight: normal; text-align: right"&gt;20,764,273&lt;/td&gt;&lt;td style="padding-bottom: 4pt; font-weight: normal; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: left; background-color: transparent"&gt;&#160;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent"&gt;&lt;span style="text-decoration:underline"&gt;Revenue by product
categories&lt;/span&gt;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent"&gt;The summary of
the Company&#x2019;s total revenues by product categories for the years ended September 30, 2023, 2022 and 2021 was as follows:&lt;/p&gt;&lt;table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font: 10pt Times New Roman, Times, Serif"&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="font-weight: normal; text-align: center"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="10" style="text-align: center; border-bottom: Black 1.5pt solid"&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center; background-color: transparent"&gt;&lt;b&gt;For
the Years Ended September 30,&lt;/b&gt;&lt;/p&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="font-weight: normal; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"&gt;2023&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"&gt;2022&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"&gt;2021&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="width: 64%; font-weight: normal; text-align: left"&gt;Wheelchair&lt;/td&gt;&lt;td style="width: 1%; font-weight: normal"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; font-weight: normal; text-align: left"&gt;$&lt;/td&gt;&lt;td style="width: 9%; font-weight: normal; text-align: right"&gt;16,348,133&lt;/td&gt;&lt;td style="width: 1%; font-weight: normal; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 1%; font-weight: normal"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; font-weight: normal; text-align: left"&gt;$&lt;/td&gt;&lt;td style="width: 9%; font-weight: normal; text-align: right"&gt;15,622,273&lt;/td&gt;&lt;td style="width: 1%; font-weight: normal; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 1%; font-weight: normal"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; font-weight: normal; text-align: left"&gt;$&lt;/td&gt;&lt;td style="width: 9%; font-weight: normal; text-align: right"&gt;18,205,458&lt;/td&gt;&lt;td style="width: 1%; font-weight: normal; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="font-weight: normal; text-align: justify; padding-bottom: 1.5pt"&gt;Wheelchair components and others&lt;/td&gt;&lt;td style="font-weight: normal; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; font-weight: normal; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; font-weight: normal; text-align: right"&gt;3,473,324&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: normal; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: normal; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; font-weight: normal; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; font-weight: normal; text-align: right"&gt;3,568,268&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: normal; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: normal; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; font-weight: normal; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; font-weight: normal; text-align: right"&gt;2,558,815&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: normal; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="font-weight: normal; text-align: justify; padding-bottom: 4pt"&gt;Total revenue&lt;/td&gt;&lt;td style="font-weight: normal; padding-bottom: 4pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 4pt double; font-weight: normal; text-align: left"&gt;$&lt;/td&gt;&lt;td style="border-bottom: Black 4pt double; font-weight: normal; text-align: right"&gt;19,821,457&lt;/td&gt;&lt;td style="padding-bottom: 4pt; font-weight: normal; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: normal; padding-bottom: 4pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 4pt double; font-weight: normal; text-align: left"&gt;$&lt;/td&gt;&lt;td style="border-bottom: Black 4pt double; font-weight: normal; text-align: right"&gt;19,190,541&lt;/td&gt;&lt;td style="padding-bottom: 4pt; font-weight: normal; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: normal; padding-bottom: 4pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 4pt double; font-weight: normal; text-align: left"&gt;$&lt;/td&gt;&lt;td style="border-bottom: Black 4pt double; font-weight: normal; text-align: right"&gt;20,764,273&lt;/td&gt;&lt;td style="padding-bottom: 4pt; font-weight: normal; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;</us-gaap:RevenueRecognitionPolicyTextBlock>
    <us-gaap:RevenueFromExternalCustomersByGeographicAreasTableTextBlock contextRef="c0" id="ixv-24183">The summary of
the Company&#x2019;s total revenues by geographic market for the years ended September 30, 2023, 2022 and 2021 was as follows:&lt;table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font: 10pt Times New Roman, Times, Serif"&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="font-weight: normal; text-align: center"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="10" style="text-align: center; border-bottom: Black 1.5pt solid"&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center; background-color: transparent"&gt;&lt;b&gt;For
the Years Ended September 30,&lt;/b&gt;&lt;/p&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="font-weight: normal; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"&gt;2023&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"&gt;2022&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"&gt;2021&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="width: 64%; font-weight: normal; text-align: left"&gt;China domestic market&lt;/td&gt;&lt;td style="width: 1%; font-weight: normal"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; font-weight: normal; text-align: left"&gt;$&lt;/td&gt;&lt;td style="width: 9%; font-weight: normal; text-align: right"&gt;2,739,459&lt;/td&gt;&lt;td style="width: 1%; font-weight: normal; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 1%; font-weight: normal"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; font-weight: normal; text-align: left"&gt;$&lt;/td&gt;&lt;td style="width: 9%; font-weight: normal; text-align: right"&gt;2,743,257&lt;/td&gt;&lt;td style="width: 1%; font-weight: normal; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 1%; font-weight: normal"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; font-weight: normal; text-align: left"&gt;$&lt;/td&gt;&lt;td style="width: 9%; font-weight: normal; text-align: right"&gt;2,545,663&lt;/td&gt;&lt;td style="width: 1%; font-weight: normal; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="font-weight: normal; text-align: justify; padding-bottom: 1.5pt"&gt;Overseas market&lt;/td&gt;&lt;td style="font-weight: normal; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; font-weight: normal; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; font-weight: normal; text-align: right"&gt;17,081,998&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: normal; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: normal; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; font-weight: normal; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; font-weight: normal; text-align: right"&gt;16,447,284&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: normal; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: normal; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; font-weight: normal; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; font-weight: normal; text-align: right"&gt;18,218,610&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: normal; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="font-weight: normal; text-align: justify; padding-bottom: 4pt"&gt;Total revenue&lt;/td&gt;&lt;td style="font-weight: normal; padding-bottom: 4pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 4pt double; font-weight: normal; text-align: left"&gt;$&lt;/td&gt;&lt;td style="border-bottom: Black 4pt double; font-weight: normal; text-align: right"&gt;19,821,457&lt;/td&gt;&lt;td style="padding-bottom: 4pt; font-weight: normal; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: normal; padding-bottom: 4pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 4pt double; font-weight: normal; text-align: left"&gt;$&lt;/td&gt;&lt;td style="border-bottom: Black 4pt double; font-weight: normal; text-align: right"&gt;19,190,541&lt;/td&gt;&lt;td style="padding-bottom: 4pt; font-weight: normal; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: normal; padding-bottom: 4pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 4pt double; font-weight: normal; text-align: left"&gt;$&lt;/td&gt;&lt;td style="border-bottom: Black 4pt double; font-weight: normal; text-align: right"&gt;20,764,273&lt;/td&gt;&lt;td style="padding-bottom: 4pt; font-weight: normal; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: left; background-color: transparent"&gt;&#160;&lt;/p&gt;</us-gaap:RevenueFromExternalCustomersByGeographicAreasTableTextBlock>
    <us-gaap:Revenues contextRef="c78" decimals="0" id="ixv-24184" unitRef="usd">2739459</us-gaap:Revenues>
    <us-gaap:Revenues contextRef="c79" decimals="0" id="ixv-24185" unitRef="usd">2743257</us-gaap:Revenues>
    <us-gaap:Revenues contextRef="c80" decimals="0" id="ixv-24186" unitRef="usd">2545663</us-gaap:Revenues>
    <us-gaap:Revenues contextRef="c81" decimals="0" id="ixv-24187" unitRef="usd">17081998</us-gaap:Revenues>
    <us-gaap:Revenues contextRef="c82" decimals="0" id="ixv-24188" unitRef="usd">16447284</us-gaap:Revenues>
    <us-gaap:Revenues contextRef="c83" decimals="0" id="ixv-24189" unitRef="usd">18218610</us-gaap:Revenues>
    <us-gaap:Revenues contextRef="c0" decimals="0" id="ixv-24190" unitRef="usd">19821457</us-gaap:Revenues>
    <us-gaap:Revenues contextRef="c6" decimals="0" id="ixv-24191" unitRef="usd">19190541</us-gaap:Revenues>
    <us-gaap:Revenues contextRef="c7" decimals="0" id="ixv-24192" unitRef="usd">20764273</us-gaap:Revenues>
    <us-gaap:DisaggregationOfRevenueTableTextBlock contextRef="c0" id="ixv-24193">The summary of
the Company&#x2019;s total revenues by product categories for the years ended September 30, 2023, 2022 and 2021 was as follows:&lt;table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font: 10pt Times New Roman, Times, Serif"&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="font-weight: normal; text-align: center"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="10" style="text-align: center; border-bottom: Black 1.5pt solid"&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center; background-color: transparent"&gt;&lt;b&gt;For
the Years Ended September 30,&lt;/b&gt;&lt;/p&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="font-weight: normal; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"&gt;2023&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"&gt;2022&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"&gt;2021&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="width: 64%; font-weight: normal; text-align: left"&gt;Wheelchair&lt;/td&gt;&lt;td style="width: 1%; font-weight: normal"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; font-weight: normal; text-align: left"&gt;$&lt;/td&gt;&lt;td style="width: 9%; font-weight: normal; text-align: right"&gt;16,348,133&lt;/td&gt;&lt;td style="width: 1%; font-weight: normal; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 1%; font-weight: normal"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; font-weight: normal; text-align: left"&gt;$&lt;/td&gt;&lt;td style="width: 9%; font-weight: normal; text-align: right"&gt;15,622,273&lt;/td&gt;&lt;td style="width: 1%; font-weight: normal; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 1%; font-weight: normal"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; font-weight: normal; text-align: left"&gt;$&lt;/td&gt;&lt;td style="width: 9%; font-weight: normal; text-align: right"&gt;18,205,458&lt;/td&gt;&lt;td style="width: 1%; font-weight: normal; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="font-weight: normal; text-align: justify; padding-bottom: 1.5pt"&gt;Wheelchair components and others&lt;/td&gt;&lt;td style="font-weight: normal; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; font-weight: normal; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; font-weight: normal; text-align: right"&gt;3,473,324&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: normal; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: normal; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; font-weight: normal; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; font-weight: normal; text-align: right"&gt;3,568,268&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: normal; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: normal; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; font-weight: normal; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; font-weight: normal; text-align: right"&gt;2,558,815&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: normal; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="font-weight: normal; text-align: justify; padding-bottom: 4pt"&gt;Total revenue&lt;/td&gt;&lt;td style="font-weight: normal; padding-bottom: 4pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 4pt double; font-weight: normal; text-align: left"&gt;$&lt;/td&gt;&lt;td style="border-bottom: Black 4pt double; font-weight: normal; text-align: right"&gt;19,821,457&lt;/td&gt;&lt;td style="padding-bottom: 4pt; font-weight: normal; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: normal; padding-bottom: 4pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 4pt double; font-weight: normal; text-align: left"&gt;$&lt;/td&gt;&lt;td style="border-bottom: Black 4pt double; font-weight: normal; text-align: right"&gt;19,190,541&lt;/td&gt;&lt;td style="padding-bottom: 4pt; font-weight: normal; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: normal; padding-bottom: 4pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 4pt double; font-weight: normal; text-align: left"&gt;$&lt;/td&gt;&lt;td style="border-bottom: Black 4pt double; font-weight: normal; text-align: right"&gt;20,764,273&lt;/td&gt;&lt;td style="padding-bottom: 4pt; font-weight: normal; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;</us-gaap:DisaggregationOfRevenueTableTextBlock>
    <us-gaap:Revenues contextRef="c84" decimals="0" id="ixv-24194" unitRef="usd">16348133</us-gaap:Revenues>
    <us-gaap:Revenues contextRef="c85" decimals="0" id="ixv-24195" unitRef="usd">15622273</us-gaap:Revenues>
    <us-gaap:Revenues contextRef="c86" decimals="0" id="ixv-24196" unitRef="usd">18205458</us-gaap:Revenues>
    <us-gaap:Revenues contextRef="c87" decimals="0" id="ixv-24197" unitRef="usd">3473324</us-gaap:Revenues>
    <us-gaap:Revenues contextRef="c88" decimals="0" id="ixv-24198" unitRef="usd">3568268</us-gaap:Revenues>
    <us-gaap:Revenues contextRef="c89" decimals="0" id="ixv-24199" unitRef="usd">2558815</us-gaap:Revenues>
    <us-gaap:Revenues contextRef="c0" decimals="0" id="ixv-24200" unitRef="usd">19821457</us-gaap:Revenues>
    <us-gaap:Revenues contextRef="c6" decimals="0" id="ixv-24201" unitRef="usd">19190541</us-gaap:Revenues>
    <us-gaap:Revenues contextRef="c7" decimals="0" id="ixv-24202" unitRef="usd">20764273</us-gaap:Revenues>
    <us-gaap:ResearchAndDevelopmentExpensePolicy contextRef="c0" id="ixv-20152">&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent"&gt;&lt;b&gt;&lt;i&gt;Research
and development expenses&lt;/i&gt;&lt;/b&gt;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent"&gt;In connection with
the design and development of wheelchair and other living aids products, the Company expense all internal research costs as incurred,
which primarily comprise employee costs, internal and external costs related to execution of studies, manufacturing costs, facility costs
of the research center, and amortization of land use right, depreciation for property, plant and equipment used in the research and development
activities. For the years ended September 30, 2023, 2022 and 2021, research and development expenses were $1,542,894, $1,892,532 and $1,566,860,
respectively.&lt;/p&gt;</us-gaap:ResearchAndDevelopmentExpensePolicy>
    <us-gaap:ResearchAndDevelopmentExpense contextRef="c0" decimals="0" id="ixv-24203" unitRef="usd">1542894</us-gaap:ResearchAndDevelopmentExpense>
    <us-gaap:ResearchAndDevelopmentExpense contextRef="c6" decimals="0" id="ixv-24204" unitRef="usd">1892532</us-gaap:ResearchAndDevelopmentExpense>
    <us-gaap:ResearchAndDevelopmentExpense contextRef="c7" decimals="0" id="ixv-24205" unitRef="usd">1566860</us-gaap:ResearchAndDevelopmentExpense>
    <us-gaap:IncomeTaxPolicyTextBlock contextRef="c0" id="ixv-20161">&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent"&gt;&lt;b&gt;&lt;i&gt;Income taxes&lt;/i&gt;&lt;/b&gt;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent"&gt;The Company accounts
for current income taxes in accordance with the laws of the relevant tax authorities. Deferred income taxes are recognized when temporary
differences exist between the tax bases of assets and liabilities and their reported amounts in the consolidated financial statements.
Deferred tax assets and liabilities are measured using enacted tax rates expected to apply to taxable income in the years in which those
temporary differences are expected to be recovered or settled. The effect on deferred tax assets and liabilities of a change in tax rates
is recognized in income in the period including the enactment date. Valuation allowances are established, when necessary, to reduce deferred
tax assets to the amount expected to be realized.&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent"&gt;An uncertain tax
position is recognized as a benefit only if it is &#x201c;more likely than not&#x201d; that the tax position would be sustained in a tax
examination. The amount recognized is the largest amount of tax benefit that is greater than 50% likely of being realized on examination.
For tax positions not meeting the &#x201c;more likely than not&#x201d; test, no tax benefit is recorded. Penalties and interest incurred
related to underpayment of income tax are classified as income tax expense in the period incurred. No significant penalties or interest
relating to income taxes have been incurred during the years ended September 30, 2023, 2022 and 2021. The Company does not believe there
was any uncertain tax provision at September 30, 2023 and 2022.&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent"&gt;The Company&#x2019;s
subsidiary, VIE and VIE&#x2019;s subsidiaries in China are subject to the income tax laws of the PRC. No income was generated outside the
PRC for the years ended September 30, 2023, 2022 and 2021. As of September 30, 2023, all of the Company&#x2019;s tax returns of its PRC
Subsidiaries remain open for statutory examination by PRC tax authorities.&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent"&gt;&#160;&lt;/p&gt;</us-gaap:IncomeTaxPolicyTextBlock>
    <us-gaap:EffectiveIncomeTaxRateReconciliationDeductionsMedicarePrescriptionDrugBenefit contextRef="c0" decimals="2" id="ixv-24206" unitRef="pure">0.50</us-gaap:EffectiveIncomeTaxRateReconciliationDeductionsMedicarePrescriptionDrugBenefit>
    <cik0000183782:ValueAddedTaxpolicyTextBlock contextRef="c0" id="ixv-20197">&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent"&gt;&lt;b&gt;&lt;i&gt;Value added
tax (&#x201c;VAT&#x201d;)&lt;/i&gt;&lt;/b&gt;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent"&gt;Sales revenue is
reported net of VAT. The VAT is based on gross sales price and VAT rates range up to 13% in the years ended September 30, 2023, 2022 and
2021, depending on the type of products sold. The VAT may be offset by VAT paid by the Company on purchased raw materials and other materials
included in the cost of producing or acquiring its finished products. The Company recorded a VAT payable or receivable net of payments
in the accompanying consolidated financial statements. For domestic sales of wheelchairs, VAT is exempted. Further, when exporting goods,
the exporter is entitled to some or all of the refunds of the VAT paid or assessed when the Company completes all the required tax filing
procedures. All of the VAT returns filed for the Company have been and remain subject to examination by the tax authorities for five years
from the date of filing. VAT tax refunds associated with export sales amounted to $1,083,136, $1,061,843 and $1,146,137 for the years
ended September 30, 2023, 2022 and 2021, respectively.&lt;/p&gt;</cik0000183782:ValueAddedTaxpolicyTextBlock>
    <cik0000183782:ValueAddedTaxPercentage contextRef="c0" decimals="2" id="ixv-24207" unitRef="pure">0.13</cik0000183782:ValueAddedTaxPercentage>
    <cik0000183782:ValueAddedTaxPercentage contextRef="c6" decimals="2" id="ixv-24208" unitRef="pure">0.13</cik0000183782:ValueAddedTaxPercentage>
    <cik0000183782:ValueAddedTaxPercentage contextRef="c7" decimals="2" id="ixv-24209" unitRef="pure">0.13</cik0000183782:ValueAddedTaxPercentage>
    <us-gaap:ProceedsFromIncomeTaxRefunds contextRef="c0" decimals="0" id="ixv-24210" unitRef="usd">1083136</us-gaap:ProceedsFromIncomeTaxRefunds>
    <us-gaap:ProceedsFromIncomeTaxRefunds contextRef="c6" decimals="0" id="ixv-24211" unitRef="usd">1061843</us-gaap:ProceedsFromIncomeTaxRefunds>
    <us-gaap:ProceedsFromIncomeTaxRefunds contextRef="c7" decimals="0" id="ixv-24212" unitRef="usd">1146137</us-gaap:ProceedsFromIncomeTaxRefunds>
    <us-gaap:DerivativesPolicyTextBlock contextRef="c0" id="ixv-20205">&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent"&gt;&lt;b&gt;&lt;i&gt;Warrant accounting&lt;/i&gt;&lt;/b&gt;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent"&gt;The Company accounts
for warrants as either equity-classified or liability-classified instruments based on an assessment of the warrant&#x2019;s specific terms
and applicable authoritative guidance in ASC 480&lt;i&gt;, &#x201c;Distinguishing Liabilities from Equity&#x201d;&lt;/i&gt;&#160;(&#x201c;ASC 480&#x201d;)
and ASC Topic 815, &#x201c;&lt;i&gt;Derivatives and Hedging&#x201d;&lt;/i&gt;&#160;(&#x201c;ASC 815&#x201d;). The assessment considers whether the warrants
are freestanding financial instruments pursuant to ASC 480, meet the definition of a liability pursuant to ASC 480, and whether the warrants
meet all of the requirements for equity classification under ASC 815, including whether the warrants are indexed to the Company&#x2019;s
own ordinary shares and whether the warrant holders could potentially require &#x201c;net cash settlement&#x201d; in a circumstance outside
of the Company&#x2019;s control, among other conditions for equity classification. This assessment, which requires the use of professional
judgment, is conducted at the time of warrant issuance and as of each subsequent interim period end date while the warrants are outstanding.&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent"&gt;For issued or modified
warrants that meet all of the criteria for equity classification, the warrants are required to be recorded as a component of equity at
the time of issuance. For issued or modified warrants that do not meet all the criteria for equity classification, the warrants are required
to be recorded as liabilities at their initial fair value on the date of issuance, and each balance sheet date thereafter. Changes in
the estimated fair value of the warrants are recognized as a non-cash gain or loss on the statements of comprehensive income.&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent"&gt;As the warrants
issued upon the initial public offering meet the criteria for equity classification under ASC 815, therefore, the warrants are classified
as equity.&lt;/p&gt;</us-gaap:DerivativesPolicyTextBlock>
    <us-gaap:EarningsPerSharePolicyTextBlock contextRef="c0" id="ixv-20221">&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent"&gt;&lt;b&gt;&lt;i&gt;Earnings
per share&lt;/i&gt;&lt;/b&gt;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent"&gt;The Company computes
earnings per share (&#x201c;EPS&#x201d;) in accordance with ASC 260, &#x201c;Earnings per Share&#x201d; (&#x201c;ASC 260&#x201d;). ASC 260 requires
companies with complex capital structures to present basic and diluted EPS. Basic EPS is measured as net income divided by the weighted
average common shares outstanding for the period. Diluted presents the dilutive effect on a per share basis of potential common shares
(e.g., convertible securities, options and warrants), using the treasury stock method, as if they had been converted at the beginning
of the periods presented, or issuance date, if later. In computing diluted EPS, the treasury stock method assumes that outstanding potential
common shares are exercised and the proceeds are used to purchase common share at the average market price during the period. Potential
common shares may have a dilutive effect under the treasury stock method only when the average market price of the common share during
the period exceeds the exercise price of the potential common shares. Potential common shares that have an anti-dilutive effect (i.e.,
those that increase income per share or decrease loss per share) are excluded from the calculation of diluted EPS. As of September 30,
2023 and 2022, there were no dilutive shares.&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent"&gt;&#160;&lt;/p&gt;</us-gaap:EarningsPerSharePolicyTextBlock>
    <cik0000183782:RisksAndUncertaintiesPolicyTextBlock contextRef="c0" id="ixv-20249">&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent"&gt;&lt;b&gt;&lt;i&gt;Risks and
uncertainties&lt;/i&gt;&lt;/b&gt;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent"&gt;The main operation
of the Company is located in the PRC. Accordingly, the Company&#x2019;s business, financial condition, and results of operations may be
influenced by political, economic, and legal environments in the PRC, as well as by the general state of the PRC economy. The Company&#x2019;s
results may be adversely affected by changes in the political, regulatory and social conditions in the PRC. Although the Company has not
experienced losses from these situations and believes that it is in compliance with existing laws and regulations including its organization
and structure disclosed in Note 1, this may not be indicative of future results.&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent"&gt;The Company&#x2019;s
business, financial condition and results of operations may also be negatively impacted by risks related to natural disasters, extreme
weather conditions, health epidemics and other catastrophic incidents, which could significantly disrupt the Company&#x2019;s operations.&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent"&gt;In December 2019,
a novel strain of coronavirus (COVID-19) was first reported in Wuhan, China and then spread globally. On March 11, 2020, the World Health
Organization categorized COVID-19 as a global pandemic.&#160;Due to a resurgence of the COVID-19 pandemic in March&#160;2022 (&#x201c;2022
Outbreak&#x201d;) in China, there have been delays in the purchase of raw material supplies and delivery of products to domestic customers
in China on a timely basis as a consequence of travel restrictions. Shipments and customer clearance for overseas sales were also delayed
due to the stricter border control protocols. Although the situation has eased since mid-May&#160;2022, the number of orders placed by
the customers were affected as the business of those customers were negatively impacted by the 2022 Outbreak. Therefore, the 2022 Outbreak
negatively affected the Company&#x2019;s business operations and financial results for the year ended September 30, 2022. In early December
2022, China announced a nationwide loosening of its zero-covid policy, and most of the travel restrictions and quarantine requirements
were lifted since December 2022. Although there were significant surges of COVID-19 cases in many cities in China after the lifting of
these restrictions, the spread of the COVID-19 was slowed down and it was successfully under control since January 2023, and the Company&#x2019;s
business operations have been recovered to the level prior to the COVID-19 pandemic. Our revenue (excluding the impact of foreign currency
translation) increased by 11.2% in terms of RMB. However, the increase was partially offset by the depreciation of the RMB against U.S.
dollars of 7.1%, which caused an increase in revenue and net income by 3.3% and 6.3% in terms of USD, respectively, during the year ended
September 30, 2023 as compared to the same period last year. Due to the dynamic nature of the circumstances and the uncertainty around
the potential resurgence of COVID-19 cases in China, the continual spread of the virus globally especially in Japan, the Company&#x2019;s
major international market, and the instability of local and global government policies and restrictions, the COVID-19 impact over the
Company&#x2019;s business in the future cannot be reasonably estimated at this time. If COVID-19 cases resurge in the area the Company
conducted its business and local governments implemented new restrictions in the effort to contain the spread or certain other foreign
governments such as Japan imposed new import restrictions, it is expected the Company&#x2019;s business will be negatively impacted.&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent"&gt;Additionally, since
February, 2022, the global markets are experiencing volatility and disruption following the escalation of geopolitical tensions and the
start of the military conflict between Russia and Ukraine. The Company&#x2019;s operation has not been impacted by the ongoing military
conflict, however, due to the significant uncertainties around the further development of the conflict, the potential additional sanctions
and other volatilities that could be brought to the global market, it is impossible to predict the extent to which the Company&#x2019;s
operation and business may be impacted.&#160;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent"&gt;&#160;&lt;/p&gt;</cik0000183782:RisksAndUncertaintiesPolicyTextBlock>
    <cik0000183782:ForeignCurrencyTranslationRevenuePercentage contextRef="c66" decimals="3" id="ixv-24213" unitRef="pure">0.112</cik0000183782:ForeignCurrencyTranslationRevenuePercentage>
    <cik0000183782:ForeignCurrencyTranslationRevenuePercentage contextRef="c65" decimals="3" id="ixv-24214" unitRef="pure">0.071</cik0000183782:ForeignCurrencyTranslationRevenuePercentage>
    <cik0000183782:ForeignCurrencyTranslationRevenuePercentage contextRef="c2" decimals="3" id="ixv-24215" unitRef="pure">0.033</cik0000183782:ForeignCurrencyTranslationRevenuePercentage>
    <cik0000183782:ForeignCurrencyTranslationNetIncomePercentage contextRef="c2" decimals="3" id="ixv-24216" unitRef="pure">0.063</cik0000183782:ForeignCurrencyTranslationNetIncomePercentage>
    <us-gaap:ForeignCurrencyTransactionsAndTranslationsPolicyTextBlock contextRef="c0" id="ixv-20284">&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent"&gt;&lt;b&gt;&lt;i&gt;Foreign currency
translation&lt;/i&gt;&lt;/b&gt;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent"&gt;The functional
currency for Jin Med is U.S Dollar (&#x201c;US$&#x201d;). Zhongjin HK uses Hong Kong dollar as its functional currency. However, Jin Med
and Zhongjin HK currently only serve as holding companies and do not have active operation as of the date of this report. The Company&#x2019;s
functional currency for its PRC subsidiaries is the Chinese Yuan (&#x201c;RMB&#x201d;). The Company&#x2019;s consolidated financial statements
have been translated into the reporting currency of U.S. Dollars (&#x201c;US$&#x201d;). Assets and liabilities of the Company are translated
at the exchange rate at each reporting period end date. Equity is translated at historical rates. Income and expense accounts are translated
at the average rate of exchange during the reporting period. The resulting translation adjustments are reported under other comprehensive
income. Gains and losses resulting from foreign currency transactions are reflected in the results of operations.&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent"&gt;The RMB is not
freely convertible into foreign currency and all foreign exchange transactions must take place through authorized institutions. No representation
is made that the RMB amounts could have been, or could be, converted into US$ at the rates used in translation.&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent"&gt;The following table
outlines the currency exchange rates that were used in creating the consolidated financial statements in this report:&lt;/p&gt;&lt;table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font: 10pt Times New Roman, Times, Serif"&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="font-weight: normal; text-align: center; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"&gt;September 30,&lt;br/&gt; 2023&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"&gt;September 30,&lt;br/&gt; 2022&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"&gt;September 30,&lt;br/&gt; 2021&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="width: 51%; font-weight: normal; text-align: left"&gt;Year-end spot rate&lt;/td&gt;&lt;td style="width: 1%; font-weight: normal"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 15%; font-weight: normal; text-align: center"&gt;US$1=RMB7.2952&lt;/td&gt;&lt;td style="width: 1%; font-weight: normal"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 15%; font-weight: normal; text-align: center"&gt;US$1=RMB7.1135&lt;/td&gt;&lt;td style="width: 1%; font-weight: normal"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 15%; font-weight: normal; text-align: center"&gt;US$1=RMB6.4580&lt;/td&gt;
    &lt;td style="width: 1%"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="font-weight: normal; text-align: left"&gt;Average rate&lt;/td&gt;&lt;td style="font-weight: normal"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: normal; text-align: center"&gt;US$1=RMB7.0511&lt;/td&gt;&lt;td style="font-weight: normal"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: normal; text-align: center"&gt;US$1=RMB6.5532&lt;/td&gt;&lt;td style="font-weight: normal"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: normal; text-align: center"&gt;US$1=RMB6.5095&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;</us-gaap:ForeignCurrencyTransactionsAndTranslationsPolicyTextBlock>
    <us-gaap:ScheduleOfForeignExchangeContractsStatementOfFinancialPositionTableTextBlock contextRef="c0" id="ixv-24217">The following table
outlines the currency exchange rates that were used in creating the consolidated financial statements in this report:&lt;table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font: 10pt Times New Roman, Times, Serif"&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="font-weight: normal; text-align: center; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"&gt;September 30,&lt;br/&gt; 2023&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"&gt;September 30,&lt;br/&gt; 2022&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"&gt;September 30,&lt;br/&gt; 2021&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="width: 51%; font-weight: normal; text-align: left"&gt;Year-end spot rate&lt;/td&gt;&lt;td style="width: 1%; font-weight: normal"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 15%; font-weight: normal; text-align: center"&gt;US$1=RMB7.2952&lt;/td&gt;&lt;td style="width: 1%; font-weight: normal"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 15%; font-weight: normal; text-align: center"&gt;US$1=RMB7.1135&lt;/td&gt;&lt;td style="width: 1%; font-weight: normal"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 15%; font-weight: normal; text-align: center"&gt;US$1=RMB6.4580&lt;/td&gt;
    &lt;td style="width: 1%"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="font-weight: normal; text-align: left"&gt;Average rate&lt;/td&gt;&lt;td style="font-weight: normal"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: normal; text-align: center"&gt;US$1=RMB7.0511&lt;/td&gt;&lt;td style="font-weight: normal"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: normal; text-align: center"&gt;US$1=RMB6.5532&lt;/td&gt;&lt;td style="font-weight: normal"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: normal; text-align: center"&gt;US$1=RMB6.5095&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;</us-gaap:ScheduleOfForeignExchangeContractsStatementOfFinancialPositionTableTextBlock>
    <us-gaap:DerivativeForwardExchangeRate1 contextRef="c90" decimals="0" id="ixv-24218" unitRef="pure">1</us-gaap:DerivativeForwardExchangeRate1>
    <us-gaap:DerivativeForwardExchangeRate1 contextRef="c91" decimals="4" id="ixv-24219" unitRef="pure">7.2952</us-gaap:DerivativeForwardExchangeRate1>
    <us-gaap:DerivativeForwardExchangeRate1 contextRef="c92" decimals="0" id="ixv-24220" unitRef="pure">1</us-gaap:DerivativeForwardExchangeRate1>
    <us-gaap:DerivativeForwardExchangeRate1 contextRef="c93" decimals="4" id="ixv-24221" unitRef="pure">7.1135</us-gaap:DerivativeForwardExchangeRate1>
    <us-gaap:DerivativeForwardExchangeRate1 contextRef="c94" decimals="0" id="ixv-24222" unitRef="pure">1</us-gaap:DerivativeForwardExchangeRate1>
    <us-gaap:DerivativeForwardExchangeRate1 contextRef="c95" decimals="4" id="ixv-24223" unitRef="pure">6.458</us-gaap:DerivativeForwardExchangeRate1>
    <us-gaap:DerivativeAverageForwardExchangeRate1 contextRef="c90" decimals="0" id="ixv-24224" unitRef="pure">1</us-gaap:DerivativeAverageForwardExchangeRate1>
    <us-gaap:DerivativeAverageForwardExchangeRate1 contextRef="c91" decimals="4" id="ixv-24225" unitRef="pure">7.0511</us-gaap:DerivativeAverageForwardExchangeRate1>
    <us-gaap:DerivativeAverageForwardExchangeRate1 contextRef="c92" decimals="0" id="ixv-24226" unitRef="pure">1</us-gaap:DerivativeAverageForwardExchangeRate1>
    <us-gaap:DerivativeAverageForwardExchangeRate1 contextRef="c93" decimals="4" id="ixv-24227" unitRef="pure">6.5532</us-gaap:DerivativeAverageForwardExchangeRate1>
    <us-gaap:DerivativeAverageForwardExchangeRate1 contextRef="c94" decimals="0" id="ixv-24228" unitRef="pure">1</us-gaap:DerivativeAverageForwardExchangeRate1>
    <us-gaap:DerivativeAverageForwardExchangeRate1 contextRef="c95" decimals="4" id="ixv-24229" unitRef="pure">6.5095</us-gaap:DerivativeAverageForwardExchangeRate1>
    <us-gaap:ComprehensiveIncomePolicyPolicyTextBlock contextRef="c0" id="ixv-20334">&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent"&gt;C&lt;b&gt;&lt;i&gt;omprehensive
income&lt;/i&gt;&lt;/b&gt;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent"&gt;Comprehensive income
consists of two components, net income and other comprehensive income (loss). The foreign currency translation gain or loss resulting
from translation of the financial statements expressed in RMB to US$ is reported in other comprehensive income (loss) in the consolidated
statements of comprehensive income.&lt;/p&gt;</us-gaap:ComprehensiveIncomePolicyPolicyTextBlock>
    <cik0000183782:StatementOfCashFlowsPolicyTextBlock contextRef="c0" id="ixv-20342">&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: left; background-color: transparent"&gt;&lt;b&gt;&lt;i&gt;Statement of
cash flows&lt;/i&gt;&lt;/b&gt;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent"&gt;In accordance with
ASC 230, &#x201c;Statement of Cash Flows&#x201d;, cash flows from the Company&#x2019;s operations are formulated based upon the local currencies.
As a result, amounts related to assets and liabilities reported on the statements of cash flows will not necessarily agree with changes
in the corresponding balances on the balance sheets.&lt;/p&gt;</cik0000183782:StatementOfCashFlowsPolicyTextBlock>
    <us-gaap:DeferredChargesPolicyTextBlock contextRef="c0" id="ixv-20350">&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: left; background-color: transparent"&gt;&lt;b&gt;&lt;i&gt;Deferred initial
public offering (&#x2018;IPO&#x2019;) costs&lt;/i&gt;&lt;/b&gt;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent"&gt;The Company complies
with the requirement of the ASC 340-10-S99-1 and SEC Staff Accounting Bulletin (&#x201c;SAB&#x201d;) Topic 5A &#x2014; &#x201c;Expenses of
Offering&#x201d;. Deferred offering costs consist of underwriting, legal, accounting and other expenses incurred through the balance sheet
date that are directly related to the intended IPO. Deferred offering costs was charged to shareholders&#x2019; equity upon the completion
of the IPO. As of September 30, 2023 and 2022, deferred IPO costs were $&lt;span style="-sec-ix-hidden: hidden-fact-80"&gt;nil&lt;/span&gt; and $701,396, respectively.&lt;/p&gt;</us-gaap:DeferredChargesPolicyTextBlock>
    <us-gaap:OtherDeferredCostsNet contextRef="c68" decimals="0" id="ixv-24230" unitRef="usd">701396</us-gaap:OtherDeferredCostsNet>
    <cik0000183782:EmployeeBenefitExpensespolicyTextBlock contextRef="c0" id="ixv-20363">&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent"&gt;&lt;b&gt;&lt;i&gt;Employee
benefit expenses&lt;/i&gt;&lt;/b&gt;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent"&gt;The Company&#x2019;s
subsidiary, VIE and VIE&#x2019;s subsidiaries in the PRC participate in a government-mandated employer social insurance plan pursuant to
which certain social security benefits, work-related injury benefits, maternity leave insurance, medical insurance, unemployment benefit
and housing fund are provided to eligible full-time employees. The relevant labor regulations require the Company&#x2019;s subsidiaries
in the PRC to pay the local labor and social welfare authorities monthly contributions based on the applicable benchmarks and rates stipulated
by the local government. The contributions to the plan are expensed as incurred. Employee social security and welfare benefits included
as expenses in the consolidated statements of comprehensive income amounted to $449,954, $626,534 and $451,465 for the years ended September
30, 2023, 2022 and 2021, respectively.&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent"&gt;&#160;&lt;/p&gt;</cik0000183782:EmployeeBenefitExpensespolicyTextBlock>
    <us-gaap:OtherComprehensiveIncomeLossTax contextRef="c0" decimals="0" id="ixv-24231" unitRef="usd">449954</us-gaap:OtherComprehensiveIncomeLossTax>
    <us-gaap:OtherComprehensiveIncomeLossTax contextRef="c6" decimals="0" id="ixv-24232" unitRef="usd">626534</us-gaap:OtherComprehensiveIncomeLossTax>
    <us-gaap:OtherComprehensiveIncomeLossTax contextRef="c7" decimals="0" id="ixv-24233" unitRef="usd">451465</us-gaap:OtherComprehensiveIncomeLossTax>
    <us-gaap:NewAccountingPronouncementsPolicyPolicyTextBlock contextRef="c0" id="ixv-20391">&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent"&gt;&lt;b&gt;&lt;i&gt;Recent accounting
pronouncements&lt;/i&gt;&lt;/b&gt;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent"&gt;The Company considers
the applicability and impact of all accounting standards updates (&#x201c;ASUs&#x201d;). Management periodically reviews new accounting
standards that are issued.&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent"&gt;In June 2016, the
FASB issued ASU 2016-13, Financial Instruments-Credit Losses (Topic 326), which requires entities to measure all expected credit losses
for financial assets held at the reporting date based on historical experience, current conditions, and reasonable and supportable forecasts.
This replaces the existing incurred loss model and is applicable to the measurement of credit losses on financial assets measured at amortized
cost. ASU 2016-13 was subsequently amended by Accounting Standards Update 2018-19,&#160;&lt;i&gt;Codification Improvements to Topic 326, Financial
Instruments&#x2014;Credit Losses,&#160;&lt;/i&gt;Accounting Standards Update 2019-04&#160;&lt;i&gt;Codification Improvements to Topic 326, Financial
Instruments&#x2014;Credit Losses, Topic 815, Derivatives and Hedging, and Topic 825, Financial Instruments&lt;/i&gt;, and Accounting Standards
Update 2019-05,&#160;&lt;i&gt;Targeted Transition Relief.&lt;/i&gt;&#160;For public entities, ASU 2016-13 and its amendments are effective for fiscal
years, and interim periods within those fiscal years, beginning after December 15, 2019. For all other entities, this guidance and its
amendments will be effective for fiscal years beginning after December 15, 2022, including interim periods within those fiscal years.
Early application will be permitted for all entities for fiscal years, and interim periods within those fiscal years, beginning after
December 15, 2018. In November 2019, the FASB issued ASU 2019-10, &#x201c;Financial Instruments&#x2014;Credit Losses (Topic 326), Derivatives
and Hedging (Topic 815), and Leases (Topic 842)&#x201d; (&#x201c;ASU 2019-10&#x201d;). ASU 2019-10 (i) provides a framework to stagger effective
dates for future major accounting standards and (ii) amends the effective dates for certain major new accounting standards to give implementation
relief to certain types of entities. Specifically, ASU 2019-10 changes some effective dates for certain new standards on the following
topics in the FASB Accounting Standards Codification (ASC): (a) Derivatives and Hedging (ASC 815) &#x2013; now effective for fiscal years
beginning after December 15, 2020 and interim periods within fiscal years beginning after December 15, 2021; (b) Leases (ASC 842) - now
effective for fiscal years beginning after December 15, 2020 and interim periods within fiscal years beginning after December 15, 2021;
(c) Financial Instruments &#x2014; Credit Losses (ASC 326) - now effective for fiscal years beginning after December 15, 2022, including
interim periods within those fiscal years; and (d) Intangibles &#x2014; Goodwill and Other (ASC 350) - now effective for fiscal years beginning
after December 15, 2022, including interim periods within those fiscal years. The Company adopted this guidance effective October 1, 2023
and is currently evaluating the impact that the adoption will have on its consolidated financial statement.&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent"&gt;In November 2023,
the FASB issued ASU No. 2023-07, &#x201c;Segment Reporting (Topic 280) Improvements to Reportable Segment Disclosures.&#x201d; This ASU
expands required public entities&#x2019; segment disclosures, including disclosure of significant segment expenses that are regularly provided
to the chief operating decision maker and included within each reported measure of segment profit or loss, an amount and description of
its composition for other segment items and interim disclosures of a reportable segment&#x2019;s profit or loss and assets. This ASU is
effective for fiscal years beginning after December 15, 2023, and interim periods within fiscal years beginning after December 15, 2024.
Early adoption is permitted. The Company plans to adopt this guidance effective October 1, 2025 and the adoption of this ASU is not expected
to have a material impact on its consolidated financial statements.&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent"&gt;In December 2023,
the FASB issued ASU No. 2023-09, &#x201c;Income Taxes (Topic 740): Improvements to Income Tax Disclosures&#x201d;. This ASU requires additional
quantitative and qualitative income tax disclosures to enable financial statements users better assess how an entity&#x2019;s operations
and related tax risks and tax planning and operational opportunities affect its tax rate and prospects for future cash flows. This ASU
is effective for fiscal years beginning after December 15, 2024. Early adoption is permitted. The Company plans to adopt this guidance
effective October 1, 2025 and the adoption of this ASU is not expected to have a material impact on its consolidated financial statements.&lt;/p&gt;</us-gaap:NewAccountingPronouncementsPolicyPolicyTextBlock>
    <us-gaap:LoansNotesTradeAndOtherReceivablesDisclosureTextBlock contextRef="c0" id="ixv-20425">&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent"&gt;&lt;b&gt;NOTE 3 &#x2014;
ACCOUNTS RECEIVABLE, NET&lt;/b&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: left; background-color: transparent"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: left; background-color: transparent"&gt;Accounts receivable,
net consist of the following:&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: left; background-color: transparent"&gt;&#160;&lt;/p&gt;

&lt;table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font: 10pt Times New Roman, Times, Serif"&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="font-weight: bold; text-align: left; border-bottom: Black 1.5pt solid"&gt;Third Parties&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"&gt;September 30,&lt;br/&gt; 2023&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"&gt;September&#160;30,&lt;br/&gt; 2022&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="width: 76%; font-weight: normal; text-align: left"&gt;Accounts receivable&lt;/td&gt;&lt;td style="width: 1%; font-weight: normal"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; font-weight: normal; text-align: left"&gt;$&lt;/td&gt;&lt;td style="width: 9%; font-weight: normal; text-align: right"&gt;3,408,714&lt;/td&gt;&lt;td style="width: 1%; font-weight: normal; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 1%; font-weight: normal"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; font-weight: normal; text-align: left"&gt;$&lt;/td&gt;&lt;td style="width: 9%; font-weight: normal; text-align: right"&gt;3,945,362&lt;/td&gt;&lt;td style="width: 1%; font-weight: normal; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="font-weight: normal; text-align: left; padding-bottom: 1.5pt"&gt;Less: allowance for doubtful accounts&lt;/td&gt;&lt;td style="font-weight: normal; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; font-weight: normal; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; font-weight: normal; text-align: right"&gt;(125,448&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: normal; text-align: left"&gt;)&lt;/td&gt;&lt;td style="font-weight: normal; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; font-weight: normal; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; font-weight: normal; text-align: right"&gt;(114,486&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: normal; text-align: left"&gt;)&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="font-weight: normal; text-align: left; padding-bottom: 4pt"&gt;Accounts receivable, net&lt;/td&gt;&lt;td style="font-weight: normal; padding-bottom: 4pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 4pt double; font-weight: normal; text-align: left"&gt;$&lt;/td&gt;&lt;td style="border-bottom: Black 4pt double; font-weight: normal; text-align: right"&gt;3,283,266&lt;/td&gt;&lt;td style="padding-bottom: 4pt; font-weight: normal; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: normal; padding-bottom: 4pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 4pt double; font-weight: normal; text-align: left"&gt;$&lt;/td&gt;&lt;td style="border-bottom: Black 4pt double; font-weight: normal; text-align: right"&gt;3,830,876&lt;/td&gt;&lt;td style="padding-bottom: 4pt; font-weight: normal; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;



&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent"&gt;The Company&#x2019;s
accounts receivable primarily includes balances due from customers when the Company&#x2019;s wheelchair and living aids products have been
sold and delivered to customers, the Company&#x2019;s contracted performance obligations have been satisfied, amount billed and the Company
has an unconditional right to payment, which has not been collected as of the balance sheet dates.&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent"&gt;For accounts receivable,
approximately 76.7%, or $2.5 million of the September 30, 2023 balance have been subsequently collected. The remaining balance of approximately
$0.8 million is expected to be collected before September 30, 2024.&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent"&gt;Allowance for doubtful
accounts movement is as follows:&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent"&gt;&#160;&lt;/p&gt;

&lt;table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font: 10pt Times New Roman, Times, Serif"&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="font-weight: normal; text-align: center"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"&gt;September 30,&lt;br/&gt; 2023&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"&gt;September&#160;30,&lt;br/&gt; 2022&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="width: 76%; font-weight: normal; text-align: justify"&gt;Beginning balance&lt;/td&gt;&lt;td style="width: 1%; font-weight: normal"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; font-weight: normal; text-align: left"&gt;$&lt;/td&gt;&lt;td style="width: 9%; font-weight: normal; text-align: right"&gt;114,486&lt;/td&gt;&lt;td style="width: 1%; font-weight: normal; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 1%; font-weight: normal"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; font-weight: normal; text-align: left"&gt;$&lt;/td&gt;&lt;td style="width: 9%; font-weight: normal; text-align: right"&gt;96,688&lt;/td&gt;&lt;td style="width: 1%; font-weight: normal; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="font-weight: normal; text-align: justify"&gt;Additions&lt;/td&gt;&lt;td style="font-weight: normal"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: normal; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: normal; text-align: right"&gt;119,021&lt;/td&gt;&lt;td style="font-weight: normal; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: normal"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: normal; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: normal; text-align: right"&gt;28,943&lt;/td&gt;&lt;td style="font-weight: normal; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="font-weight: normal; text-align: justify"&gt;Less: write-off (1)&lt;/td&gt;&lt;td style="font-weight: normal"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: normal; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: normal; text-align: right"&gt;(104,735&lt;/td&gt;&lt;td style="font-weight: normal; text-align: left"&gt;)&lt;/td&gt;&lt;td style="font-weight: normal"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: normal; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: normal; text-align: right"&gt;&lt;div style="-sec-ix-hidden: hidden-fact-81"&gt;-&lt;/div&gt;&lt;/td&gt;&lt;td style="font-weight: normal; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="font-weight: normal; text-align: justify; padding-bottom: 1.5pt"&gt;Foreign currency translation adjustments&lt;/td&gt;&lt;td style="font-weight: normal; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; font-weight: normal; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; font-weight: normal; text-align: right"&gt;(3,324&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: normal; text-align: left"&gt;)&lt;/td&gt;&lt;td style="font-weight: normal; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; font-weight: normal; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; font-weight: normal; text-align: right"&gt;(11,145&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: normal; text-align: left"&gt;)&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="font-weight: normal; text-align: justify; padding-bottom: 4pt"&gt;Ending balance&lt;/td&gt;&lt;td style="font-weight: normal; padding-bottom: 4pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 4pt double; font-weight: normal; text-align: left"&gt;$&lt;/td&gt;&lt;td style="border-bottom: Black 4pt double; font-weight: normal; text-align: right"&gt;125,448&lt;/td&gt;&lt;td style="padding-bottom: 4pt; font-weight: normal; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: normal; padding-bottom: 4pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 4pt double; font-weight: normal; text-align: left"&gt;$&lt;/td&gt;&lt;td style="border-bottom: Black 4pt double; font-weight: normal; text-align: right"&gt;114,486&lt;/td&gt;&lt;td style="padding-bottom: 4pt; font-weight: normal; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;


&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: left; background-color: transparent"&gt;&#160;&lt;/p&gt;

&lt;table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%"&gt;&lt;tr style="vertical-align: top; text-align: justify"&gt;
&lt;td style="width: 0.25in; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;(1)&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;The
Company wrote off the delinquent account balances against the allowance for doubtful accounts after management has determined that the
likelihood of collection is not probable.&lt;/span&gt;&lt;/td&gt;
&lt;/tr&gt;&lt;/table&gt;</us-gaap:LoansNotesTradeAndOtherReceivablesDisclosureTextBlock>
    <us-gaap:ScheduleOfAccountsNotesLoansAndFinancingReceivableTextBlock contextRef="c0" id="ixv-24234">Accounts receivable,
net consist of the following:&lt;table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font: 10pt Times New Roman, Times, Serif"&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="font-weight: bold; text-align: left; border-bottom: Black 1.5pt solid"&gt;Third Parties&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"&gt;September 30,&lt;br/&gt; 2023&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"&gt;September&#160;30,&lt;br/&gt; 2022&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="width: 76%; font-weight: normal; text-align: left"&gt;Accounts receivable&lt;/td&gt;&lt;td style="width: 1%; font-weight: normal"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; font-weight: normal; text-align: left"&gt;$&lt;/td&gt;&lt;td style="width: 9%; font-weight: normal; text-align: right"&gt;3,408,714&lt;/td&gt;&lt;td style="width: 1%; font-weight: normal; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 1%; font-weight: normal"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; font-weight: normal; text-align: left"&gt;$&lt;/td&gt;&lt;td style="width: 9%; font-weight: normal; text-align: right"&gt;3,945,362&lt;/td&gt;&lt;td style="width: 1%; font-weight: normal; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="font-weight: normal; text-align: left; padding-bottom: 1.5pt"&gt;Less: allowance for doubtful accounts&lt;/td&gt;&lt;td style="font-weight: normal; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; font-weight: normal; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; font-weight: normal; text-align: right"&gt;(125,448&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: normal; text-align: left"&gt;)&lt;/td&gt;&lt;td style="font-weight: normal; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; font-weight: normal; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; font-weight: normal; text-align: right"&gt;(114,486&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: normal; text-align: left"&gt;)&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="font-weight: normal; text-align: left; padding-bottom: 4pt"&gt;Accounts receivable, net&lt;/td&gt;&lt;td style="font-weight: normal; padding-bottom: 4pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 4pt double; font-weight: normal; text-align: left"&gt;$&lt;/td&gt;&lt;td style="border-bottom: Black 4pt double; font-weight: normal; text-align: right"&gt;3,283,266&lt;/td&gt;&lt;td style="padding-bottom: 4pt; font-weight: normal; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: normal; padding-bottom: 4pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 4pt double; font-weight: normal; text-align: left"&gt;$&lt;/td&gt;&lt;td style="border-bottom: Black 4pt double; font-weight: normal; text-align: right"&gt;3,830,876&lt;/td&gt;&lt;td style="padding-bottom: 4pt; font-weight: normal; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;</us-gaap:ScheduleOfAccountsNotesLoansAndFinancingReceivableTextBlock>
    <cik0000183782:AccountsReceivableThirdpartyCustomers contextRef="c0" decimals="0" id="ixv-24235" unitRef="usd">3408714</cik0000183782:AccountsReceivableThirdpartyCustomers>
    <cik0000183782:AccountsReceivableThirdpartyCustomers contextRef="c6" decimals="0" id="ixv-24236" unitRef="usd">3945362</cik0000183782:AccountsReceivableThirdpartyCustomers>
    <us-gaap:AllowanceForDoubtfulAccountsReceivableCurrent contextRef="c2" decimals="0" id="ixv-24237" unitRef="usd">125448</us-gaap:AllowanceForDoubtfulAccountsReceivableCurrent>
    <us-gaap:AllowanceForDoubtfulAccountsReceivableCurrent contextRef="c3" decimals="0" id="ixv-24238" unitRef="usd">114486</us-gaap:AllowanceForDoubtfulAccountsReceivableCurrent>
    <us-gaap:AccountsReceivableNet contextRef="c2" decimals="0" id="ixv-24239" unitRef="usd">3283266</us-gaap:AccountsReceivableNet>
    <us-gaap:AccountsReceivableNet contextRef="c3" decimals="0" id="ixv-24240" unitRef="usd">3830876</us-gaap:AccountsReceivableNet>
    <cik0000183782:AccountsReceivablePercentage contextRef="c0" decimals="3" id="ixv-24241" unitRef="pure">0.767</cik0000183782:AccountsReceivablePercentage>
    <us-gaap:AccountsReceivableGrossCurrent contextRef="c2" decimals="-5" id="ixv-24242" unitRef="usd">2500000</us-gaap:AccountsReceivableGrossCurrent>
    <us-gaap:AccountsReceivableGrossCurrent contextRef="c96" decimals="-5" id="ixv-24243" unitRef="usd">800000</us-gaap:AccountsReceivableGrossCurrent>
    <us-gaap:AccountsReceivableAllowanceForCreditLossTableTextBlock contextRef="c0" id="ixv-24244">Allowance for doubtful
accounts movement is as follows:&lt;table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font: 10pt Times New Roman, Times, Serif"&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="font-weight: normal; text-align: center"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"&gt;September 30,&lt;br/&gt; 2023&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"&gt;September&#160;30,&lt;br/&gt; 2022&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="width: 76%; font-weight: normal; text-align: justify"&gt;Beginning balance&lt;/td&gt;&lt;td style="width: 1%; font-weight: normal"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; font-weight: normal; text-align: left"&gt;$&lt;/td&gt;&lt;td style="width: 9%; font-weight: normal; text-align: right"&gt;114,486&lt;/td&gt;&lt;td style="width: 1%; font-weight: normal; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 1%; font-weight: normal"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; font-weight: normal; text-align: left"&gt;$&lt;/td&gt;&lt;td style="width: 9%; font-weight: normal; text-align: right"&gt;96,688&lt;/td&gt;&lt;td style="width: 1%; font-weight: normal; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="font-weight: normal; text-align: justify"&gt;Additions&lt;/td&gt;&lt;td style="font-weight: normal"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: normal; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: normal; text-align: right"&gt;119,021&lt;/td&gt;&lt;td style="font-weight: normal; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: normal"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: normal; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: normal; text-align: right"&gt;28,943&lt;/td&gt;&lt;td style="font-weight: normal; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="font-weight: normal; text-align: justify"&gt;Less: write-off (1)&lt;/td&gt;&lt;td style="font-weight: normal"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: normal; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: normal; text-align: right"&gt;(104,735&lt;/td&gt;&lt;td style="font-weight: normal; text-align: left"&gt;)&lt;/td&gt;&lt;td style="font-weight: normal"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: normal; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: normal; text-align: right"&gt;&lt;div style="-sec-ix-hidden: hidden-fact-81"&gt;-&lt;/div&gt;&lt;/td&gt;&lt;td style="font-weight: normal; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="font-weight: normal; text-align: justify; padding-bottom: 1.5pt"&gt;Foreign currency translation adjustments&lt;/td&gt;&lt;td style="font-weight: normal; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; font-weight: normal; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; font-weight: normal; text-align: right"&gt;(3,324&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: normal; text-align: left"&gt;)&lt;/td&gt;&lt;td style="font-weight: normal; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; font-weight: normal; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; font-weight: normal; text-align: right"&gt;(11,145&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: normal; text-align: left"&gt;)&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="font-weight: normal; text-align: justify; padding-bottom: 4pt"&gt;Ending balance&lt;/td&gt;&lt;td style="font-weight: normal; padding-bottom: 4pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 4pt double; font-weight: normal; text-align: left"&gt;$&lt;/td&gt;&lt;td style="border-bottom: Black 4pt double; font-weight: normal; text-align: right"&gt;125,448&lt;/td&gt;&lt;td style="padding-bottom: 4pt; font-weight: normal; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: normal; padding-bottom: 4pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 4pt double; font-weight: normal; text-align: left"&gt;$&lt;/td&gt;&lt;td style="border-bottom: Black 4pt double; font-weight: normal; text-align: right"&gt;114,486&lt;/td&gt;&lt;td style="padding-bottom: 4pt; font-weight: normal; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;&lt;table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%"&gt;&lt;tr style="vertical-align: top; text-align: justify"&gt;
&lt;td style="width: 0.25in; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;(1)&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;The
Company wrote off the delinquent account balances against the allowance for doubtful accounts after management has determined that the
likelihood of collection is not probable.&lt;/span&gt;&lt;/td&gt;
&lt;/tr&gt;&lt;/table&gt;</us-gaap:AccountsReceivableAllowanceForCreditLossTableTextBlock>
    <us-gaap:AllowanceForDoubtfulAccountsReceivable contextRef="c3" decimals="0" id="ixv-24245" unitRef="usd">114486</us-gaap:AllowanceForDoubtfulAccountsReceivable>
    <us-gaap:AllowanceForDoubtfulAccountsReceivable contextRef="c24" decimals="0" id="ixv-24246" unitRef="usd">96688</us-gaap:AllowanceForDoubtfulAccountsReceivable>
    <cik0000183782:Additionsreductions contextRef="c0" decimals="0" id="ixv-24247" unitRef="usd">119021</cik0000183782:Additionsreductions>
    <cik0000183782:Additionsreductions contextRef="c6" decimals="0" id="ixv-24248" unitRef="usd">28943</cik0000183782:Additionsreductions>
    <us-gaap:AllowanceForDoubtfulAccountsReceivableWriteOffs contextRef="c0" decimals="0" id="ix_25_fact" unitRef="usd">104735</us-gaap:AllowanceForDoubtfulAccountsReceivableWriteOffs>
    <us-gaap:GoodwillForeignCurrencyTranslationGainLoss contextRef="c0" decimals="0" id="ixv-24250" unitRef="usd">-3324</us-gaap:GoodwillForeignCurrencyTranslationGainLoss>
    <us-gaap:GoodwillForeignCurrencyTranslationGainLoss contextRef="c6" decimals="0" id="ixv-24251" unitRef="usd">-11145</us-gaap:GoodwillForeignCurrencyTranslationGainLoss>
    <us-gaap:AllowanceForDoubtfulAccountsReceivable contextRef="c2" decimals="0" id="ixv-24252" unitRef="usd">125448</us-gaap:AllowanceForDoubtfulAccountsReceivable>
    <us-gaap:AllowanceForDoubtfulAccountsReceivable contextRef="c3" decimals="0" id="ixv-24253" unitRef="usd">114486</us-gaap:AllowanceForDoubtfulAccountsReceivable>
    <us-gaap:InventoryDisclosureTextBlock contextRef="c0" id="ixv-20555">&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent"&gt;&lt;b&gt;NOTE 4 &#x2014;
INVENTORIES&lt;/b&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: left; background-color: transparent"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: left; background-color: transparent"&gt;Inventories consisted
of the following:&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: left; background-color: transparent"&gt;&#160;&lt;/p&gt;

&lt;table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font: 10pt Times New Roman, Times, Serif"&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="font-weight: normal; text-align: center"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"&gt;September&#160;30,&lt;br/&gt; 2023&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"&gt;September&#160;30,&lt;br/&gt; 2022&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="width: 76%; font-weight: normal; text-align: left"&gt;Raw materials&lt;/td&gt;&lt;td style="width: 1%; font-weight: normal"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; font-weight: normal; text-align: left"&gt;$&lt;/td&gt;&lt;td style="width: 9%; font-weight: normal; text-align: right"&gt;2,618,406&lt;/td&gt;&lt;td style="width: 1%; font-weight: normal; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 1%; font-weight: normal"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; font-weight: normal; text-align: left"&gt;$&lt;/td&gt;&lt;td style="width: 9%; font-weight: normal; text-align: right"&gt;3,274,744&lt;/td&gt;&lt;td style="width: 1%; font-weight: normal; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="font-weight: normal; text-align: left"&gt;Work-in-progress&lt;/td&gt;&lt;td style="font-weight: normal"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: normal; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: normal; text-align: right"&gt;1,613,781&lt;/td&gt;&lt;td style="font-weight: normal; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: normal"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: normal; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: normal; text-align: right"&gt;1,399,074&lt;/td&gt;&lt;td style="font-weight: normal; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="font-weight: normal; text-align: left; padding-bottom: 1.5pt"&gt;Finished goods&lt;/td&gt;&lt;td style="font-weight: normal; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; font-weight: normal; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; font-weight: normal; text-align: right"&gt;820,949&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: normal; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: normal; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; font-weight: normal; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; font-weight: normal; text-align: right"&gt;2,050,597&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: normal; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="font-weight: normal; text-align: left; padding-bottom: 4pt"&gt;Inventories&lt;/td&gt;&lt;td style="font-weight: normal; padding-bottom: 4pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 4pt double; font-weight: normal; text-align: left"&gt;$&lt;/td&gt;&lt;td style="border-bottom: Black 4pt double; font-weight: normal; text-align: right"&gt;5,053,136&lt;/td&gt;&lt;td style="padding-bottom: 4pt; font-weight: normal; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: normal; padding-bottom: 4pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 4pt double; font-weight: normal; text-align: left"&gt;$&lt;/td&gt;&lt;td style="border-bottom: Black 4pt double; font-weight: normal; text-align: right"&gt;6,724,415&lt;/td&gt;&lt;td style="padding-bottom: 4pt; font-weight: normal; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: left; background-color: transparent"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent"&gt;Included in
inventory amount is an inventory written down for slow moving items, consisting of raw materials of $901,963 and $803,413, finished goods of $29,885 and $42,775, work-in-progress of $28,861 and $51,321 as of
September 30, 2023 and 2022, respectively.&lt;/p&gt;</us-gaap:InventoryDisclosureTextBlock>
    <us-gaap:ScheduleOfInventoryCurrentTableTextBlock contextRef="c0" id="ixv-24254">Inventories consisted
of the following:&lt;table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font: 10pt Times New Roman, Times, Serif"&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="font-weight: normal; text-align: center"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"&gt;September&#160;30,&lt;br/&gt; 2023&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"&gt;September&#160;30,&lt;br/&gt; 2022&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="width: 76%; font-weight: normal; text-align: left"&gt;Raw materials&lt;/td&gt;&lt;td style="width: 1%; font-weight: normal"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; font-weight: normal; text-align: left"&gt;$&lt;/td&gt;&lt;td style="width: 9%; font-weight: normal; text-align: right"&gt;2,618,406&lt;/td&gt;&lt;td style="width: 1%; font-weight: normal; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 1%; font-weight: normal"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; font-weight: normal; text-align: left"&gt;$&lt;/td&gt;&lt;td style="width: 9%; font-weight: normal; text-align: right"&gt;3,274,744&lt;/td&gt;&lt;td style="width: 1%; font-weight: normal; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="font-weight: normal; text-align: left"&gt;Work-in-progress&lt;/td&gt;&lt;td style="font-weight: normal"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: normal; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: normal; text-align: right"&gt;1,613,781&lt;/td&gt;&lt;td style="font-weight: normal; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: normal"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: normal; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: normal; text-align: right"&gt;1,399,074&lt;/td&gt;&lt;td style="font-weight: normal; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="font-weight: normal; text-align: left; padding-bottom: 1.5pt"&gt;Finished goods&lt;/td&gt;&lt;td style="font-weight: normal; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; font-weight: normal; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; font-weight: normal; text-align: right"&gt;820,949&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: normal; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: normal; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; font-weight: normal; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; font-weight: normal; text-align: right"&gt;2,050,597&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: normal; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="font-weight: normal; text-align: left; padding-bottom: 4pt"&gt;Inventories&lt;/td&gt;&lt;td style="font-weight: normal; padding-bottom: 4pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 4pt double; font-weight: normal; text-align: left"&gt;$&lt;/td&gt;&lt;td style="border-bottom: Black 4pt double; font-weight: normal; text-align: right"&gt;5,053,136&lt;/td&gt;&lt;td style="padding-bottom: 4pt; font-weight: normal; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: normal; padding-bottom: 4pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 4pt double; font-weight: normal; text-align: left"&gt;$&lt;/td&gt;&lt;td style="border-bottom: Black 4pt double; font-weight: normal; text-align: right"&gt;6,724,415&lt;/td&gt;&lt;td style="padding-bottom: 4pt; font-weight: normal; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;</us-gaap:ScheduleOfInventoryCurrentTableTextBlock>
    <us-gaap:InventoryRawMaterials contextRef="c2" decimals="0" id="ixv-24255" unitRef="usd">2618406</us-gaap:InventoryRawMaterials>
    <us-gaap:InventoryRawMaterials contextRef="c3" decimals="0" id="ixv-24256" unitRef="usd">3274744</us-gaap:InventoryRawMaterials>
    <us-gaap:InventoryWorkInProcess contextRef="c2" decimals="0" id="ixv-24257" unitRef="usd">1613781</us-gaap:InventoryWorkInProcess>
    <us-gaap:InventoryWorkInProcess contextRef="c3" decimals="0" id="ixv-24258" unitRef="usd">1399074</us-gaap:InventoryWorkInProcess>
    <us-gaap:InventoryFinishedGoods contextRef="c2" decimals="0" id="ixv-24259" unitRef="usd">820949</us-gaap:InventoryFinishedGoods>
    <us-gaap:InventoryFinishedGoods contextRef="c3" decimals="0" id="ixv-24260" unitRef="usd">2050597</us-gaap:InventoryFinishedGoods>
    <us-gaap:InventoryNet contextRef="c2" decimals="0" id="ixv-24261" unitRef="usd">5053136</us-gaap:InventoryNet>
    <us-gaap:InventoryNet contextRef="c3" decimals="0" id="ixv-24262" unitRef="usd">6724415</us-gaap:InventoryNet>
    <us-gaap:GeneralAndAdministrativeCostsInInventoryAmountRemaining contextRef="c2" decimals="0" id="ixv-24263" unitRef="usd">901963</us-gaap:GeneralAndAdministrativeCostsInInventoryAmountRemaining>
    <us-gaap:GeneralAndAdministrativeCostsInInventoryAmountRemaining contextRef="c3" decimals="0" id="ixv-24264" unitRef="usd">803413</us-gaap:GeneralAndAdministrativeCostsInInventoryAmountRemaining>
    <us-gaap:InventoryFinishedGoodsNetOfReserves contextRef="c2" decimals="0" id="ixv-24265" unitRef="usd">29885</us-gaap:InventoryFinishedGoodsNetOfReserves>
    <us-gaap:InventoryFinishedGoodsNetOfReserves contextRef="c3" decimals="0" id="ixv-24266" unitRef="usd">42775</us-gaap:InventoryFinishedGoodsNetOfReserves>
    <us-gaap:InventoryWorkInProcessAndRawMaterials contextRef="c2" decimals="0" id="ixv-24267" unitRef="usd">28861</us-gaap:InventoryWorkInProcessAndRawMaterials>
    <us-gaap:InventoryWorkInProcessAndRawMaterials contextRef="c3" decimals="0" id="ixv-24268" unitRef="usd">51321</us-gaap:InventoryWorkInProcessAndRawMaterials>
    <us-gaap:OtherCurrentAssetsTextBlock contextRef="c0" id="ixv-20630">&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: left; background-color: transparent"&gt;&lt;b&gt;NOTE 5 &#x2014;
PREPAID EXPENSES AND OTHER CURRENT ASSETS&lt;/b&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: left; background-color: transparent"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: left; background-color: transparent"&gt;Prepaid expenses and
other current assets consisted of the following:&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: left; background-color: transparent"&gt;&#160;&lt;/p&gt;

&lt;table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font: 10pt Times New Roman, Times, Serif"&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="white-space: nowrap; font-weight: normal; text-align: center"&gt;&#160;&lt;/td&gt;&lt;td style="white-space: nowrap; font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="white-space: nowrap; font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"&gt;September&#160;30, &lt;br/&gt; 2023&lt;/td&gt;&lt;td style="white-space: nowrap; padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;td style="white-space: nowrap; font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="white-space: nowrap; font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"&gt;September&#160;30, &lt;br/&gt; 2022&lt;/td&gt;&lt;td style="white-space: nowrap; padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="width: 76%; font-weight: normal; text-align: left"&gt;Other receivable (1)&lt;/td&gt;&lt;td style="width: 1%; font-weight: normal"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; font-weight: normal; text-align: left"&gt;$&lt;/td&gt;&lt;td style="width: 9%; font-weight: normal; text-align: right"&gt;28,852&lt;/td&gt;&lt;td style="width: 1%; font-weight: normal; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 1%; font-weight: normal"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; font-weight: normal; text-align: left"&gt;$&lt;/td&gt;&lt;td style="width: 9%; font-weight: normal; text-align: right"&gt;131,449&lt;/td&gt;&lt;td style="width: 1%; font-weight: normal; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="font-weight: normal; text-align: left"&gt;Advance to suppliers (2)&lt;/td&gt;&lt;td style="font-weight: normal"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: normal; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: normal; text-align: right"&gt;803,745&lt;/td&gt;&lt;td style="font-weight: normal; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: normal"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: normal; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: normal; text-align: right"&gt;156,491&lt;/td&gt;&lt;td style="font-weight: normal; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="font-weight: normal; text-align: left"&gt;Deferred initial public offering costs&lt;/td&gt;&lt;td style="font-weight: normal"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: normal; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: normal; text-align: right"&gt;&lt;div style="-sec-ix-hidden: hidden-fact-82"&gt;-&lt;/div&gt;&lt;/td&gt;&lt;td style="font-weight: normal; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: normal"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: normal; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: normal; text-align: right"&gt;701,396&lt;/td&gt;&lt;td style="font-weight: normal; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="font-weight: normal; text-align: left; padding-bottom: 1.5pt"&gt;Others&lt;/td&gt;&lt;td style="font-weight: normal; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; font-weight: normal; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; font-weight: normal; text-align: right"&gt;60,000&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: normal; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: normal; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; font-weight: normal; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; font-weight: normal; text-align: right"&gt;&lt;div style="-sec-ix-hidden: hidden-fact-83"&gt;-&lt;/div&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: normal; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="font-weight: normal; text-align: left; padding-bottom: 4pt"&gt;Prepaid expenses and other current assets&lt;/td&gt;&lt;td style="font-weight: normal; padding-bottom: 4pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 4pt double; font-weight: normal; text-align: left"&gt;$&lt;/td&gt;&lt;td style="border-bottom: Black 4pt double; font-weight: normal; text-align: right"&gt;892,597&lt;/td&gt;&lt;td style="padding-bottom: 4pt; font-weight: normal; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: normal; padding-bottom: 4pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 4pt double; font-weight: normal; text-align: left"&gt;$&lt;/td&gt;&lt;td style="border-bottom: Black 4pt double; font-weight: normal; text-align: right"&gt;989,336&lt;/td&gt;&lt;td style="padding-bottom: 4pt; font-weight: normal; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;


&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: left; background-color: transparent"&gt;&#160;&lt;/p&gt;

&lt;table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%"&gt; &lt;tr style="vertical-align: top; background-color: Transparent"&gt; &lt;td style="text-align: left; font-weight: normal; width: 0.25in"&gt;&lt;span style="font-size: 10pt"&gt;(1) &lt;/span&gt;&lt;/td&gt; &lt;td style="text-align: justify; font-weight: normal"&gt;&lt;span style="font-size: 10pt"&gt;Other receivables primarily include advances to employees for business development, rental security deposit for the Company&#x2019;s office lease and VAT tax refunds receivables and balances to be collected from third-party entities that do not relate to the Company&#x2019;s normal sales activities.&#160;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt; &lt;/table&gt;

&lt;table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%"&gt; &lt;tr style="vertical-align: top; background-color: Transparent"&gt; &lt;td style="text-align: left; font-weight: normal; width: 0.25in"&gt;&lt;span style="font-size: 10pt"&gt;(2) &lt;/span&gt;&lt;/td&gt; &lt;td style="text-align: justify; font-weight: normal"&gt;&lt;span style="font-size: 10pt"&gt;Advance to suppliers consists of advances to suppliers for purchasing of raw materials that have not been received. &lt;/span&gt;&lt;/td&gt;&lt;/tr&gt; &lt;/table&gt;</us-gaap:OtherCurrentAssetsTextBlock>
    <us-gaap:ScheduleOfOtherCurrentAssetsTableTextBlock contextRef="c0" id="ixv-24269">Prepaid expenses and
other current assets consisted of the following:&lt;table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font: 10pt Times New Roman, Times, Serif"&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="white-space: nowrap; font-weight: normal; text-align: center"&gt;&#160;&lt;/td&gt;&lt;td style="white-space: nowrap; font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="white-space: nowrap; font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"&gt;September&#160;30, &lt;br/&gt; 2023&lt;/td&gt;&lt;td style="white-space: nowrap; padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;td style="white-space: nowrap; font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="white-space: nowrap; font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"&gt;September&#160;30, &lt;br/&gt; 2022&lt;/td&gt;&lt;td style="white-space: nowrap; padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="width: 76%; font-weight: normal; text-align: left"&gt;Other receivable (1)&lt;/td&gt;&lt;td style="width: 1%; font-weight: normal"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; font-weight: normal; text-align: left"&gt;$&lt;/td&gt;&lt;td style="width: 9%; font-weight: normal; text-align: right"&gt;28,852&lt;/td&gt;&lt;td style="width: 1%; font-weight: normal; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 1%; font-weight: normal"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; font-weight: normal; text-align: left"&gt;$&lt;/td&gt;&lt;td style="width: 9%; font-weight: normal; text-align: right"&gt;131,449&lt;/td&gt;&lt;td style="width: 1%; font-weight: normal; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="font-weight: normal; text-align: left"&gt;Advance to suppliers (2)&lt;/td&gt;&lt;td style="font-weight: normal"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: normal; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: normal; text-align: right"&gt;803,745&lt;/td&gt;&lt;td style="font-weight: normal; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: normal"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: normal; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: normal; text-align: right"&gt;156,491&lt;/td&gt;&lt;td style="font-weight: normal; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="font-weight: normal; text-align: left"&gt;Deferred initial public offering costs&lt;/td&gt;&lt;td style="font-weight: normal"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: normal; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: normal; text-align: right"&gt;&lt;div style="-sec-ix-hidden: hidden-fact-82"&gt;-&lt;/div&gt;&lt;/td&gt;&lt;td style="font-weight: normal; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: normal"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: normal; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: normal; text-align: right"&gt;701,396&lt;/td&gt;&lt;td style="font-weight: normal; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="font-weight: normal; text-align: left; padding-bottom: 1.5pt"&gt;Others&lt;/td&gt;&lt;td style="font-weight: normal; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; font-weight: normal; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; font-weight: normal; text-align: right"&gt;60,000&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: normal; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: normal; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; font-weight: normal; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; font-weight: normal; text-align: right"&gt;&lt;div style="-sec-ix-hidden: hidden-fact-83"&gt;-&lt;/div&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: normal; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="font-weight: normal; text-align: left; padding-bottom: 4pt"&gt;Prepaid expenses and other current assets&lt;/td&gt;&lt;td style="font-weight: normal; padding-bottom: 4pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 4pt double; font-weight: normal; text-align: left"&gt;$&lt;/td&gt;&lt;td style="border-bottom: Black 4pt double; font-weight: normal; text-align: right"&gt;892,597&lt;/td&gt;&lt;td style="padding-bottom: 4pt; font-weight: normal; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: normal; padding-bottom: 4pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 4pt double; font-weight: normal; text-align: left"&gt;$&lt;/td&gt;&lt;td style="border-bottom: Black 4pt double; font-weight: normal; text-align: right"&gt;989,336&lt;/td&gt;&lt;td style="padding-bottom: 4pt; font-weight: normal; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;&lt;table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%"&gt; &lt;tr style="vertical-align: top; background-color: Transparent"&gt; &lt;td style="text-align: left; font-weight: normal; width: 0.25in"&gt;&lt;span style="font-size: 10pt"&gt;(1) &lt;/span&gt;&lt;/td&gt; &lt;td style="text-align: justify; font-weight: normal"&gt;&lt;span style="font-size: 10pt"&gt;Other receivables primarily include advances to employees for business development, rental security deposit for the Company&#x2019;s office lease and VAT tax refunds receivables and balances to be collected from third-party entities that do not relate to the Company&#x2019;s normal sales activities.&#160;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt; &lt;/table&gt;&lt;table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%"&gt; &lt;tr style="vertical-align: top; background-color: Transparent"&gt; &lt;td style="text-align: left; font-weight: normal; width: 0.25in"&gt;&lt;span style="font-size: 10pt"&gt;(2) &lt;/span&gt;&lt;/td&gt; &lt;td style="text-align: justify; font-weight: normal"&gt;&lt;span style="font-size: 10pt"&gt;Advance to suppliers consists of advances to suppliers for purchasing of raw materials that have not been received. &lt;/span&gt;&lt;/td&gt;&lt;/tr&gt; &lt;/table&gt;</us-gaap:ScheduleOfOtherCurrentAssetsTableTextBlock>
    <us-gaap:OtherReceivablesNetCurrent contextRef="c2" decimals="0" id="ix_26_fact" unitRef="usd">28852</us-gaap:OtherReceivablesNetCurrent>
    <us-gaap:OtherReceivablesNetCurrent contextRef="c3" decimals="0" id="ix_27_fact" unitRef="usd">131449</us-gaap:OtherReceivablesNetCurrent>
    <us-gaap:PaymentsToSuppliersAndEmployees contextRef="c0" decimals="0" id="ix_28_fact" unitRef="usd">803745</us-gaap:PaymentsToSuppliersAndEmployees>
    <us-gaap:PaymentsToSuppliersAndEmployees contextRef="c6" decimals="0" id="ix_29_fact" unitRef="usd">156491</us-gaap:PaymentsToSuppliersAndEmployees>
    <us-gaap:PaymentsForRepurchaseOfInitialPublicOffering contextRef="c6" decimals="0" id="ixv-24274" unitRef="usd">701396</us-gaap:PaymentsForRepurchaseOfInitialPublicOffering>
    <us-gaap:OtherPrepaidExpenseCurrent contextRef="c2" decimals="0" id="ixv-24275" unitRef="usd">60000</us-gaap:OtherPrepaidExpenseCurrent>
    <us-gaap:PrepaidExpenseAndOtherAssetsCurrent contextRef="c2" decimals="0" id="ixv-24276" unitRef="usd">892597</us-gaap:PrepaidExpenseAndOtherAssetsCurrent>
    <us-gaap:PrepaidExpenseAndOtherAssetsCurrent contextRef="c3" decimals="0" id="ixv-24277" unitRef="usd">989336</us-gaap:PrepaidExpenseAndOtherAssetsCurrent>
    <us-gaap:PropertyPlantAndEquipmentDisclosureTextBlock contextRef="c0" id="ixv-20718">&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: left; background-color: transparent"&gt;&lt;b&gt;NOTE 6 &#x2014;
PROPERTY, PLANT AND EQUIPMENT, NET&lt;/b&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: left; background-color: transparent"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: left; background-color: transparent"&gt;Property, plant and
equipment, net, consist of the following:&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: left; background-color: transparent"&gt;&#160;&lt;/p&gt;

&lt;table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font: 10pt Times New Roman, Times, Serif"&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="white-space: nowrap; font-weight: normal; text-align: center"&gt;&#160;&lt;/td&gt;&lt;td style="white-space: nowrap; font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="white-space: nowrap; font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"&gt;September&#160;30,&lt;br/&gt; 2023&lt;/td&gt;&lt;td style="white-space: nowrap; padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;td style="white-space: nowrap; font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="white-space: nowrap; font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"&gt;September&#160;30,&lt;br/&gt; 2022&lt;/td&gt;&lt;td style="white-space: nowrap; padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="width: 76%; font-weight: normal; text-align: left"&gt;Buildings&lt;/td&gt;&lt;td style="width: 1%; font-weight: normal"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; font-weight: normal; text-align: left"&gt;$&lt;/td&gt;&lt;td style="width: 9%; font-weight: normal; text-align: right"&gt;2,396,519&lt;/td&gt;&lt;td style="width: 1%; font-weight: normal; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 1%; font-weight: normal"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; font-weight: normal; text-align: left"&gt;$&lt;/td&gt;&lt;td style="width: 9%; font-weight: normal; text-align: right"&gt;2,457,701&lt;/td&gt;&lt;td style="width: 1%; font-weight: normal; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="font-weight: normal; text-align: left"&gt;Machinery and equipment&lt;/td&gt;&lt;td style="font-weight: normal"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: normal; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: normal; text-align: right"&gt;1,778,828&lt;/td&gt;&lt;td style="font-weight: normal; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: normal"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: normal; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: normal; text-align: right"&gt;1,801,904&lt;/td&gt;&lt;td style="font-weight: normal; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="font-weight: normal; text-align: left"&gt;Automobiles&lt;/td&gt;&lt;td style="font-weight: normal"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: normal; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: normal; text-align: right"&gt;213,647&lt;/td&gt;&lt;td style="font-weight: normal; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: normal"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: normal; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: normal; text-align: right"&gt;162,842&lt;/td&gt;&lt;td style="font-weight: normal; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="font-weight: normal; text-align: left"&gt;Office and electric equipment&lt;/td&gt;&lt;td style="font-weight: normal"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: normal; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: normal; text-align: right"&gt;569,261&lt;/td&gt;&lt;td style="font-weight: normal; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: normal"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: normal; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: normal; text-align: right"&gt;576,185&lt;/td&gt;&lt;td style="font-weight: normal; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="font-weight: normal; text-align: left; padding-bottom: 1.5pt"&gt;Leasehold improvements&lt;/td&gt;&lt;td style="font-weight: normal; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; font-weight: normal; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; font-weight: normal; text-align: right"&gt;280,882&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: normal; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: normal; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; font-weight: normal; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; font-weight: normal; text-align: right"&gt;288,052&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: normal; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="font-weight: normal; text-align: left"&gt;Subtotal&lt;/td&gt;&lt;td style="font-weight: normal"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: normal; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: normal; text-align: right"&gt;5,239,137&lt;/td&gt;&lt;td style="font-weight: normal; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: normal"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: normal; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: normal; text-align: right"&gt;5,286,684&lt;/td&gt;&lt;td style="font-weight: normal; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="font-weight: normal; text-align: left; padding-bottom: 1.5pt"&gt;Less: accumulated depreciation&lt;/td&gt;&lt;td style="font-weight: normal; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; font-weight: normal; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; font-weight: normal; text-align: right"&gt;(3,758,341&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: normal; text-align: left"&gt;)&lt;/td&gt;&lt;td style="font-weight: normal; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; font-weight: normal; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; font-weight: normal; text-align: right"&gt;(3,658,722&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: normal; text-align: left"&gt;)&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="font-weight: normal; text-align: left; padding-bottom: 4pt"&gt;Property, plant and equipment, net&lt;/td&gt;&lt;td style="font-weight: normal; padding-bottom: 4pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 4pt double; font-weight: normal; text-align: left"&gt;$&lt;/td&gt;&lt;td style="border-bottom: Black 4pt double; font-weight: normal; text-align: right"&gt;1,480,796&lt;/td&gt;&lt;td style="padding-bottom: 4pt; font-weight: normal; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: normal; padding-bottom: 4pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 4pt double; font-weight: normal; text-align: left"&gt;$&lt;/td&gt;&lt;td style="border-bottom: Black 4pt double; font-weight: normal; text-align: right"&gt;1,627,962&lt;/td&gt;&lt;td style="padding-bottom: 4pt; font-weight: normal; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;


&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: left; background-color: transparent"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent"&gt;Depreciation expense
was $220,951, $357,269 and $341,245 for the years ended September 30, 2023, 2022 and 2021, respectively.&#160;&lt;/p&gt;</us-gaap:PropertyPlantAndEquipmentDisclosureTextBlock>
    <us-gaap:PropertyPlantAndEquipmentTextBlock contextRef="c0" id="ixv-24280">Property, plant and
equipment, net, consist of the following:&lt;table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font: 10pt Times New Roman, Times, Serif"&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="white-space: nowrap; font-weight: normal; text-align: center"&gt;&#160;&lt;/td&gt;&lt;td style="white-space: nowrap; font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="white-space: nowrap; font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"&gt;September&#160;30,&lt;br/&gt; 2023&lt;/td&gt;&lt;td style="white-space: nowrap; padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;td style="white-space: nowrap; font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="white-space: nowrap; font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"&gt;September&#160;30,&lt;br/&gt; 2022&lt;/td&gt;&lt;td style="white-space: nowrap; padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="width: 76%; font-weight: normal; text-align: left"&gt;Buildings&lt;/td&gt;&lt;td style="width: 1%; font-weight: normal"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; font-weight: normal; text-align: left"&gt;$&lt;/td&gt;&lt;td style="width: 9%; font-weight: normal; text-align: right"&gt;2,396,519&lt;/td&gt;&lt;td style="width: 1%; font-weight: normal; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 1%; font-weight: normal"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; font-weight: normal; text-align: left"&gt;$&lt;/td&gt;&lt;td style="width: 9%; font-weight: normal; text-align: right"&gt;2,457,701&lt;/td&gt;&lt;td style="width: 1%; font-weight: normal; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="font-weight: normal; text-align: left"&gt;Machinery and equipment&lt;/td&gt;&lt;td style="font-weight: normal"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: normal; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: normal; text-align: right"&gt;1,778,828&lt;/td&gt;&lt;td style="font-weight: normal; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: normal"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: normal; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: normal; text-align: right"&gt;1,801,904&lt;/td&gt;&lt;td style="font-weight: normal; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="font-weight: normal; text-align: left"&gt;Automobiles&lt;/td&gt;&lt;td style="font-weight: normal"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: normal; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: normal; text-align: right"&gt;213,647&lt;/td&gt;&lt;td style="font-weight: normal; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: normal"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: normal; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: normal; text-align: right"&gt;162,842&lt;/td&gt;&lt;td style="font-weight: normal; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="font-weight: normal; text-align: left"&gt;Office and electric equipment&lt;/td&gt;&lt;td style="font-weight: normal"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: normal; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: normal; text-align: right"&gt;569,261&lt;/td&gt;&lt;td style="font-weight: normal; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: normal"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: normal; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: normal; text-align: right"&gt;576,185&lt;/td&gt;&lt;td style="font-weight: normal; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="font-weight: normal; text-align: left; padding-bottom: 1.5pt"&gt;Leasehold improvements&lt;/td&gt;&lt;td style="font-weight: normal; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; font-weight: normal; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; font-weight: normal; text-align: right"&gt;280,882&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: normal; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: normal; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; font-weight: normal; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; font-weight: normal; text-align: right"&gt;288,052&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: normal; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="font-weight: normal; text-align: left"&gt;Subtotal&lt;/td&gt;&lt;td style="font-weight: normal"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: normal; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: normal; text-align: right"&gt;5,239,137&lt;/td&gt;&lt;td style="font-weight: normal; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: normal"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: normal; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: normal; text-align: right"&gt;5,286,684&lt;/td&gt;&lt;td style="font-weight: normal; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="font-weight: normal; text-align: left; padding-bottom: 1.5pt"&gt;Less: accumulated depreciation&lt;/td&gt;&lt;td style="font-weight: normal; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; font-weight: normal; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; font-weight: normal; text-align: right"&gt;(3,758,341&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: normal; text-align: left"&gt;)&lt;/td&gt;&lt;td style="font-weight: normal; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; font-weight: normal; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; font-weight: normal; text-align: right"&gt;(3,658,722&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: normal; text-align: left"&gt;)&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="font-weight: normal; text-align: left; padding-bottom: 4pt"&gt;Property, plant and equipment, net&lt;/td&gt;&lt;td style="font-weight: normal; padding-bottom: 4pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 4pt double; font-weight: normal; text-align: left"&gt;$&lt;/td&gt;&lt;td style="border-bottom: Black 4pt double; font-weight: normal; text-align: right"&gt;1,480,796&lt;/td&gt;&lt;td style="padding-bottom: 4pt; font-weight: normal; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: normal; padding-bottom: 4pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 4pt double; font-weight: normal; text-align: left"&gt;$&lt;/td&gt;&lt;td style="border-bottom: Black 4pt double; font-weight: normal; text-align: right"&gt;1,627,962&lt;/td&gt;&lt;td style="padding-bottom: 4pt; font-weight: normal; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;</us-gaap:PropertyPlantAndEquipmentTextBlock>
    <us-gaap:PropertyPlantAndEquipmentGross contextRef="c97" decimals="0" id="ixv-24281" unitRef="usd">2396519</us-gaap:PropertyPlantAndEquipmentGross>
    <us-gaap:PropertyPlantAndEquipmentGross contextRef="c98" decimals="0" id="ixv-24282" unitRef="usd">2457701</us-gaap:PropertyPlantAndEquipmentGross>
    <us-gaap:PropertyPlantAndEquipmentGross contextRef="c99" decimals="0" id="ixv-24283" unitRef="usd">1778828</us-gaap:PropertyPlantAndEquipmentGross>
    <us-gaap:PropertyPlantAndEquipmentGross contextRef="c100" decimals="0" id="ixv-24284" unitRef="usd">1801904</us-gaap:PropertyPlantAndEquipmentGross>
    <us-gaap:PropertyPlantAndEquipmentGross contextRef="c101" decimals="0" id="ixv-24285" unitRef="usd">213647</us-gaap:PropertyPlantAndEquipmentGross>
    <us-gaap:PropertyPlantAndEquipmentGross contextRef="c102" decimals="0" id="ixv-24286" unitRef="usd">162842</us-gaap:PropertyPlantAndEquipmentGross>
    <us-gaap:PropertyPlantAndEquipmentGross contextRef="c103" decimals="0" id="ixv-24287" unitRef="usd">569261</us-gaap:PropertyPlantAndEquipmentGross>
    <us-gaap:PropertyPlantAndEquipmentGross contextRef="c104" decimals="0" id="ixv-24288" unitRef="usd">576185</us-gaap:PropertyPlantAndEquipmentGross>
    <us-gaap:PropertyPlantAndEquipmentGross contextRef="c105" decimals="0" id="ixv-24289" unitRef="usd">280882</us-gaap:PropertyPlantAndEquipmentGross>
    <us-gaap:PropertyPlantAndEquipmentGross contextRef="c106" decimals="0" id="ixv-24290" unitRef="usd">288052</us-gaap:PropertyPlantAndEquipmentGross>
    <us-gaap:PropertyPlantAndEquipmentGross contextRef="c2" decimals="0" id="ixv-24291" unitRef="usd">5239137</us-gaap:PropertyPlantAndEquipmentGross>
    <us-gaap:PropertyPlantAndEquipmentGross contextRef="c3" decimals="0" id="ixv-24292" unitRef="usd">5286684</us-gaap:PropertyPlantAndEquipmentGross>
    <us-gaap:AccumulatedDepreciationDepletionAndAmortizationPropertyPlantAndEquipment contextRef="c2" decimals="0" id="ixv-24293" unitRef="usd">3758341</us-gaap:AccumulatedDepreciationDepletionAndAmortizationPropertyPlantAndEquipment>
    <us-gaap:AccumulatedDepreciationDepletionAndAmortizationPropertyPlantAndEquipment contextRef="c3" decimals="0" id="ixv-24294" unitRef="usd">3658722</us-gaap:AccumulatedDepreciationDepletionAndAmortizationPropertyPlantAndEquipment>
    <us-gaap:PropertyPlantAndEquipmentNet contextRef="c2" decimals="0" id="ixv-24295" unitRef="usd">1480796</us-gaap:PropertyPlantAndEquipmentNet>
    <us-gaap:PropertyPlantAndEquipmentNet contextRef="c3" decimals="0" id="ixv-24296" unitRef="usd">1627962</us-gaap:PropertyPlantAndEquipmentNet>
    <us-gaap:Depreciation contextRef="c0" decimals="0" id="ixv-24297" unitRef="usd">220951</us-gaap:Depreciation>
    <us-gaap:Depreciation contextRef="c6" decimals="0" id="ixv-24298" unitRef="usd">357269</us-gaap:Depreciation>
    <us-gaap:Depreciation contextRef="c7" decimals="0" id="ixv-24299" unitRef="usd">341245</us-gaap:Depreciation>
    <us-gaap:PropertyPlantAndEquipmentAndIntangibleAssetsTextBlock contextRef="c0" id="ixv-20821">&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.4in; text-align: justify; text-indent: -0.4in; background-color: transparent"&gt;&lt;b&gt;NOTE
7 &#x2014; LAND USE RIGHT, NET&lt;/b&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent"&gt;Land use right,
net, consisted of the following:&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent"&gt;&#160;&lt;/p&gt;

&lt;table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font: 10pt Times New Roman, Times, Serif"&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="white-space: nowrap; font-weight: normal; text-align: center"&gt;&#160;&lt;/td&gt;&lt;td style="white-space: nowrap; font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="white-space: nowrap; font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"&gt;September&#160;30,&lt;br/&gt; 2023&lt;/td&gt;&lt;td style="white-space: nowrap; padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;td style="white-space: nowrap; font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="white-space: nowrap; font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"&gt;September&#160;30,&lt;br/&gt; 2022&lt;/td&gt;&lt;td style="white-space: nowrap; padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="width: 76%; font-weight: normal; text-align: left"&gt;Land use rights&lt;/td&gt;&lt;td style="width: 1%; font-weight: normal"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; font-weight: normal; text-align: left"&gt;$&lt;/td&gt;&lt;td style="width: 9%; font-weight: normal; text-align: right"&gt;220,178&lt;/td&gt;&lt;td style="width: 1%; font-weight: normal; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 1%; font-weight: normal"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; font-weight: normal; text-align: left"&gt;$&lt;/td&gt;&lt;td style="width: 9%; font-weight: normal; text-align: right"&gt;225,798&lt;/td&gt;&lt;td style="width: 1%; font-weight: normal; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="font-weight: normal; text-align: left; padding-bottom: 1.5pt"&gt;Less: accumulated amortization&lt;/td&gt;&lt;td style="font-weight: normal; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; font-weight: normal; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; font-weight: normal; text-align: right"&gt;(65,814&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: normal; text-align: left"&gt;)&lt;/td&gt;&lt;td style="font-weight: normal; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; font-weight: normal; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; font-weight: normal; text-align: right"&gt;(62,585&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: normal; text-align: left"&gt;)&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="font-weight: normal; text-align: left; padding-bottom: 4pt"&gt;Land use right, net&lt;/td&gt;&lt;td style="font-weight: normal; padding-bottom: 4pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 4pt double; font-weight: normal; text-align: left"&gt;$&lt;/td&gt;&lt;td style="border-bottom: Black 4pt double; font-weight: normal; text-align: right"&gt;154,364&lt;/td&gt;&lt;td style="padding-bottom: 4pt; font-weight: normal; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: normal; padding-bottom: 4pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 4pt double; font-weight: normal; text-align: left"&gt;$&lt;/td&gt;&lt;td style="border-bottom: Black 4pt double; font-weight: normal; text-align: right"&gt;163,213&lt;/td&gt;&lt;td style="padding-bottom: 4pt; font-weight: normal; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;


&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent"&gt;Amortization expense
was $4,951, $5,328 and $5,363 for the years ended September 30, 2023, 2022 and 2021, respectively.&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent"&gt;&#160;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent"&gt;Estimated future
amortization expense for land use rights is as follows:&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent"&gt;&#160;&lt;/p&gt;

&lt;table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font: 10pt Times New Roman, Times, Serif"&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="font-weight: bold; text-align: left; border-bottom: Black 1.5pt solid"&gt;Years ending September 30,&lt;/td&gt;&lt;td style="font-weight: normal; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="font-weight: normal; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: normal"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="width: 88%; font-weight: normal; text-align: justify"&gt;2024&lt;/td&gt;&lt;td style="width: 1%; font-weight: normal"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; font-weight: normal; text-align: left"&gt;$&lt;/td&gt;&lt;td style="width: 9%; font-weight: normal; text-align: right"&gt;4,786&lt;/td&gt;&lt;td style="width: 1%; font-weight: normal; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="font-weight: normal; text-align: justify"&gt;2025&lt;/td&gt;&lt;td style="font-weight: normal"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: normal; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: normal; text-align: right"&gt;4,786&lt;/td&gt;&lt;td style="font-weight: normal; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="font-weight: normal; text-align: justify"&gt;2026&lt;/td&gt;&lt;td style="font-weight: normal"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: normal; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: normal; text-align: right"&gt;4,786&lt;/td&gt;&lt;td style="font-weight: normal; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="font-weight: normal; text-align: justify"&gt;2027&lt;/td&gt;&lt;td style="font-weight: normal"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: normal; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: normal; text-align: right"&gt;4,786&lt;/td&gt;&lt;td style="font-weight: normal; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="font-weight: normal; text-align: justify"&gt;2028&lt;/td&gt;&lt;td style="font-weight: normal"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: normal; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: normal; text-align: right"&gt;4,786&lt;/td&gt;&lt;td style="font-weight: normal; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="font-weight: normal; text-align: justify; padding-bottom: 1.5pt"&gt;Thereafter&lt;/td&gt;&lt;td style="font-weight: normal; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; font-weight: normal; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; font-weight: normal; text-align: right"&gt;130,434&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: normal; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="font-weight: normal; text-align: left; padding-bottom: 4pt"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: normal; padding-bottom: 4pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 4pt double; font-weight: normal; text-align: left"&gt;$&lt;/td&gt;&lt;td style="border-bottom: Black 4pt double; font-weight: normal; text-align: right"&gt;154,364&lt;/td&gt;&lt;td style="padding-bottom: 4pt; font-weight: normal; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;</us-gaap:PropertyPlantAndEquipmentAndIntangibleAssetsTextBlock>
    <us-gaap:ScheduleOfFiniteLivedIntangibleAssetsTableTextBlock contextRef="c0" id="ixv-24300">Land use right,
net, consisted of the following:&lt;table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font: 10pt Times New Roman, Times, Serif"&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="white-space: nowrap; font-weight: normal; text-align: center"&gt;&#160;&lt;/td&gt;&lt;td style="white-space: nowrap; font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="white-space: nowrap; font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"&gt;September&#160;30,&lt;br/&gt; 2023&lt;/td&gt;&lt;td style="white-space: nowrap; padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;td style="white-space: nowrap; font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="white-space: nowrap; font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"&gt;September&#160;30,&lt;br/&gt; 2022&lt;/td&gt;&lt;td style="white-space: nowrap; padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="width: 76%; font-weight: normal; text-align: left"&gt;Land use rights&lt;/td&gt;&lt;td style="width: 1%; font-weight: normal"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; font-weight: normal; text-align: left"&gt;$&lt;/td&gt;&lt;td style="width: 9%; font-weight: normal; text-align: right"&gt;220,178&lt;/td&gt;&lt;td style="width: 1%; font-weight: normal; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 1%; font-weight: normal"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; font-weight: normal; text-align: left"&gt;$&lt;/td&gt;&lt;td style="width: 9%; font-weight: normal; text-align: right"&gt;225,798&lt;/td&gt;&lt;td style="width: 1%; font-weight: normal; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="font-weight: normal; text-align: left; padding-bottom: 1.5pt"&gt;Less: accumulated amortization&lt;/td&gt;&lt;td style="font-weight: normal; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; font-weight: normal; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; font-weight: normal; text-align: right"&gt;(65,814&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: normal; text-align: left"&gt;)&lt;/td&gt;&lt;td style="font-weight: normal; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; font-weight: normal; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; font-weight: normal; text-align: right"&gt;(62,585&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: normal; text-align: left"&gt;)&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="font-weight: normal; text-align: left; padding-bottom: 4pt"&gt;Land use right, net&lt;/td&gt;&lt;td style="font-weight: normal; padding-bottom: 4pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 4pt double; font-weight: normal; text-align: left"&gt;$&lt;/td&gt;&lt;td style="border-bottom: Black 4pt double; font-weight: normal; text-align: right"&gt;154,364&lt;/td&gt;&lt;td style="padding-bottom: 4pt; font-weight: normal; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: normal; padding-bottom: 4pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 4pt double; font-weight: normal; text-align: left"&gt;$&lt;/td&gt;&lt;td style="border-bottom: Black 4pt double; font-weight: normal; text-align: right"&gt;163,213&lt;/td&gt;&lt;td style="padding-bottom: 4pt; font-weight: normal; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;</us-gaap:ScheduleOfFiniteLivedIntangibleAssetsTableTextBlock>
    <us-gaap:Land contextRef="c2" decimals="0" id="ixv-24301" unitRef="usd">220178</us-gaap:Land>
    <us-gaap:Land contextRef="c3" decimals="0" id="ixv-24302" unitRef="usd">225798</us-gaap:Land>
    <us-gaap:AccumulatedAmortizationOfOtherDeferredCosts contextRef="c2" decimals="0" id="ixv-24303" unitRef="usd">65814</us-gaap:AccumulatedAmortizationOfOtherDeferredCosts>
    <us-gaap:AccumulatedAmortizationOfOtherDeferredCosts contextRef="c3" decimals="0" id="ixv-24304" unitRef="usd">62585</us-gaap:AccumulatedAmortizationOfOtherDeferredCosts>
    <us-gaap:LandImprovements contextRef="c2" decimals="0" id="ixv-24305" unitRef="usd">154364</us-gaap:LandImprovements>
    <us-gaap:LandImprovements contextRef="c3" decimals="0" id="ixv-24306" unitRef="usd">163213</us-gaap:LandImprovements>
    <us-gaap:AdjustmentForAmortization contextRef="c0" decimals="0" id="ixv-24307" unitRef="usd">4951</us-gaap:AdjustmentForAmortization>
    <us-gaap:AdjustmentForAmortization contextRef="c6" decimals="0" id="ixv-24308" unitRef="usd">5328</us-gaap:AdjustmentForAmortization>
    <us-gaap:AdjustmentForAmortization contextRef="c7" decimals="0" id="ixv-24309" unitRef="usd">5363</us-gaap:AdjustmentForAmortization>
    <us-gaap:ScheduleofFiniteLivedIntangibleAssetsFutureAmortizationExpenseTableTextBlock contextRef="c0" id="ixv-24310">Estimated future
amortization expense for land use rights is as follows:&lt;table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font: 10pt Times New Roman, Times, Serif"&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="font-weight: bold; text-align: left; border-bottom: Black 1.5pt solid"&gt;Years ending September 30,&lt;/td&gt;&lt;td style="font-weight: normal; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="font-weight: normal; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: normal"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="width: 88%; font-weight: normal; text-align: justify"&gt;2024&lt;/td&gt;&lt;td style="width: 1%; font-weight: normal"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; font-weight: normal; text-align: left"&gt;$&lt;/td&gt;&lt;td style="width: 9%; font-weight: normal; text-align: right"&gt;4,786&lt;/td&gt;&lt;td style="width: 1%; font-weight: normal; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="font-weight: normal; text-align: justify"&gt;2025&lt;/td&gt;&lt;td style="font-weight: normal"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: normal; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: normal; text-align: right"&gt;4,786&lt;/td&gt;&lt;td style="font-weight: normal; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="font-weight: normal; text-align: justify"&gt;2026&lt;/td&gt;&lt;td style="font-weight: normal"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: normal; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: normal; text-align: right"&gt;4,786&lt;/td&gt;&lt;td style="font-weight: normal; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="font-weight: normal; text-align: justify"&gt;2027&lt;/td&gt;&lt;td style="font-weight: normal"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: normal; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: normal; text-align: right"&gt;4,786&lt;/td&gt;&lt;td style="font-weight: normal; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="font-weight: normal; text-align: justify"&gt;2028&lt;/td&gt;&lt;td style="font-weight: normal"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: normal; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: normal; text-align: right"&gt;4,786&lt;/td&gt;&lt;td style="font-weight: normal; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="font-weight: normal; text-align: justify; padding-bottom: 1.5pt"&gt;Thereafter&lt;/td&gt;&lt;td style="font-weight: normal; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; font-weight: normal; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; font-weight: normal; text-align: right"&gt;130,434&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: normal; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="font-weight: normal; text-align: left; padding-bottom: 4pt"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: normal; padding-bottom: 4pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 4pt double; font-weight: normal; text-align: left"&gt;$&lt;/td&gt;&lt;td style="border-bottom: Black 4pt double; font-weight: normal; text-align: right"&gt;154,364&lt;/td&gt;&lt;td style="padding-bottom: 4pt; font-weight: normal; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;</us-gaap:ScheduleofFiniteLivedIntangibleAssetsFutureAmortizationExpenseTableTextBlock>
    <us-gaap:FiniteLivedIntangibleAssetsAmortizationExpenseNextTwelveMonths contextRef="c2" decimals="0" id="ixv-24311" unitRef="usd">4786</us-gaap:FiniteLivedIntangibleAssetsAmortizationExpenseNextTwelveMonths>
    <us-gaap:FiniteLivedIntangibleAssetsAmortizationExpenseYearTwo contextRef="c2" decimals="0" id="ixv-24312" unitRef="usd">4786</us-gaap:FiniteLivedIntangibleAssetsAmortizationExpenseYearTwo>
    <us-gaap:FiniteLivedIntangibleAssetsAmortizationExpenseYearThree contextRef="c2" decimals="0" id="ixv-24313" unitRef="usd">4786</us-gaap:FiniteLivedIntangibleAssetsAmortizationExpenseYearThree>
    <us-gaap:FiniteLivedIntangibleAssetsAmortizationExpenseYearFour contextRef="c2" decimals="0" id="ixv-24314" unitRef="usd">4786</us-gaap:FiniteLivedIntangibleAssetsAmortizationExpenseYearFour>
    <us-gaap:FiniteLivedIntangibleAssetsAmortizationExpenseYearFive contextRef="c2" decimals="0" id="ixv-24315" unitRef="usd">4786</us-gaap:FiniteLivedIntangibleAssetsAmortizationExpenseYearFive>
    <us-gaap:FiniteLivedIntangibleAssetsAmortizationExpenseAfterYearFive contextRef="c2" decimals="0" id="ixv-24316" unitRef="usd">130434</us-gaap:FiniteLivedIntangibleAssetsAmortizationExpenseAfterYearFive>
    <us-gaap:FiniteLivedIntangibleAssetsNet contextRef="c2" decimals="0" id="ixv-24317" unitRef="usd">154364</us-gaap:FiniteLivedIntangibleAssetsNet>
    <us-gaap:DebtDisclosureTextBlock contextRef="c0" id="ixv-20947">&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: left; background-color: transparent"&gt;&lt;b&gt;NOTE 8 &#x2014;
SHORT-TERM BANK LOAN&lt;/b&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent"&gt;On September 28,
2023, Changzhou Zhongjin signed a loan agreement with Industrial and Commercial Bank of China to borrow approximately $4,113,000 (RMB
30.0 million) as working capital for one year, with a maturity date of September 25, 2024. The loan had a fixed interest rate of 2.90%
per annum.&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent"&gt;&lt;b&gt;&#160;&lt;/b&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent"&gt;The Company incurred
interest expenses of $5,319, $&lt;span style="-sec-ix-hidden: hidden-fact-84"&gt;nil&lt;/span&gt; and $68,777 for the years ended September 30, 2023, 2022 and 2021, respectively.&lt;/p&gt;</us-gaap:DebtDisclosureTextBlock>
    <us-gaap:DebtInstrumentFeeAmount contextRef="c107" decimals="0" id="ixv-24318" unitRef="usd">4113000</us-gaap:DebtInstrumentFeeAmount>
    <us-gaap:DebtInstrumentFeeAmount
      contextRef="c107"
      decimals="-5"
      id="ixv-24319"
      unitRef="cny">30000000</us-gaap:DebtInstrumentFeeAmount>
    <cik0000183782:WorkingCapitalPeriod contextRef="c108" id="ixv-24320">P1Y</cik0000183782:WorkingCapitalPeriod>
    <us-gaap:DerivativeFixedInterestRate
      contextRef="c109"
      decimals="4"
      id="ixv-24321"
      unitRef="pure">0.029</us-gaap:DerivativeFixedInterestRate>
    <us-gaap:InterestCostsIncurred contextRef="c0" decimals="0" id="ixv-24322" unitRef="usd">5319</us-gaap:InterestCostsIncurred>
    <us-gaap:InterestCostsIncurred contextRef="c7" decimals="0" id="ixv-24323" unitRef="usd">68777</us-gaap:InterestCostsIncurred>
    <us-gaap:RelatedPartyTransactionsDisclosureTextBlock contextRef="c0" id="ixv-20959">&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent"&gt;&lt;b&gt;NOTE 9 &#x2014;
RELATED PARTY TRANSACTIONS&lt;/b&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent"&gt;&#160;&lt;/p&gt;

&lt;p style="text-align: left; font: normal 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"&gt;&lt;span style="font-size: 10pt"&gt;&lt;b&gt;&lt;i&gt;a. Accounts receivable - related parties&lt;/i&gt;&lt;/b&gt;&lt;/span&gt;&lt;/p&gt;


&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent"&gt;Accounts receivable
- related parties consists of the following:&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent"&gt;&#160;&lt;/p&gt;

&lt;table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font: 10pt Times New Roman, Times, Serif"&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; padding-left: 0.125in; text-indent: -0.125in; vertical-align: bottom; font-weight: bold; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"&gt;Name&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: center; font-weight: bold; padding-bottom: 1.5pt; vertical-align: bottom"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; vertical-align: bottom; font-weight: bold; text-align: center"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"&gt;Related
    party relationship&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: center; font-weight: bold; padding-bottom: 1.5pt; vertical-align: bottom"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td colspan="2" style="vertical-align: bottom; font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"&gt;September&#160;30,&lt;br/&gt;
    2023&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: center; padding-bottom: 1.5pt; font-weight: bold; vertical-align: bottom"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: center; font-weight: bold; padding-bottom: 1.5pt; vertical-align: bottom"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td colspan="2" style="vertical-align: bottom; font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"&gt;September&#160;30,&lt;br/&gt;
    2022&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: center; padding-bottom: 1.5pt; font-weight: bold; vertical-align: bottom"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="padding-left: 0.125in; text-indent: -0.125in; vertical-align: top; width: 38%; font-weight: normal; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"&gt;Shanghai
    Situma Intelligent Technology Co., Ltd.&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 1%; font-weight: normal"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="vertical-align: top; width: 37%; font-weight: normal; text-align: center"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"&gt;Minority shareholder of the Company&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 1%; font-weight: normal"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="width: 1%; font-weight: normal; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"&gt;$&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 9%; font-weight: normal; text-align: right"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"&gt;393,068&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 1%; font-weight: normal; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 1%; font-weight: normal"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="width: 1%; font-weight: normal; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"&gt;$&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 9%; font-weight: normal; text-align: right"&gt;&lt;span style="-sec-ix-hidden: hidden-fact-85; font-family: Times New Roman, Times, Serif; font-size: 9pt"&gt;-&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 1%; font-weight: normal; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="padding-left: 0.125in; text-indent: -0.125in; vertical-align: top; font-weight: normal; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"&gt;Jiangsu
    Zhongjin Kanglu Information Technology Co., Ltd.&lt;/span&gt;&lt;/td&gt;&lt;td style="font-weight: normal"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="vertical-align: top; font-weight: normal; text-align: center"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"&gt;An entity controlled by the CEO&lt;/span&gt;&lt;/td&gt;&lt;td style="font-weight: normal"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="font-weight: normal; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="font-weight: normal; text-align: right"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"&gt;364,750&lt;/span&gt;&lt;/td&gt;&lt;td style="font-weight: normal; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="font-weight: normal"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="font-weight: normal; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="font-weight: normal; text-align: right"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"&gt;162,024&lt;/span&gt;&lt;/td&gt;&lt;td style="font-weight: normal; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="padding-left: 0.125in; text-indent: -0.125in; vertical-align: top; font-weight: normal; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"&gt;Jinmed
    International Co., Ltd.&lt;/span&gt;&lt;/td&gt;&lt;td style="font-weight: normal"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="vertical-align: top; font-weight: normal; text-align: center"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"&gt;An entity controlled by the CEO&lt;/span&gt;&lt;/td&gt;&lt;td style="font-weight: normal"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="font-weight: normal; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="font-weight: normal; text-align: right"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"&gt;141,131&lt;/span&gt;&lt;/td&gt;&lt;td style="font-weight: normal; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="font-weight: normal"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="font-weight: normal; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="font-weight: normal; text-align: right"&gt;&lt;span style="-sec-ix-hidden: hidden-fact-86; font-family: Times New Roman, Times, Serif; font-size: 9pt"&gt;-&lt;/span&gt;&lt;/td&gt;&lt;td style="font-weight: normal; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="padding-left: 0.125in; text-indent: -0.125in; vertical-align: top; font-weight: normal; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"&gt;Zhongjin
    Hongkang Medical Technology (Shanghai) Co., Ltd.&lt;/span&gt;&lt;/td&gt;&lt;td style="font-weight: normal"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="vertical-align: top; font-weight: normal; text-align: center"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"&gt;An entity controlled by the CEO&lt;/span&gt;&lt;/td&gt;&lt;td style="font-weight: normal"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="font-weight: normal; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="font-weight: normal; text-align: right"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"&gt;49,000&lt;/span&gt;&lt;/td&gt;&lt;td style="font-weight: normal; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="font-weight: normal"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="font-weight: normal; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="font-weight: normal; text-align: right"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"&gt;55,187&lt;/span&gt;&lt;/td&gt;&lt;td style="font-weight: normal; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="padding-left: 0.125in; text-indent: -0.125in; vertical-align: top; font-weight: normal; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"&gt;Zhongjin
    Jingau Rehabilitation Equipment (Beijing) Co. Ltd.&lt;/span&gt;&lt;/td&gt;&lt;td style="font-weight: normal"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="vertical-align: top; font-weight: normal; text-align: center"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"&gt;An entity controlled by the CEO&lt;/span&gt;&lt;/td&gt;&lt;td style="font-weight: normal"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="font-weight: normal; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="font-weight: normal; text-align: right"&gt;&lt;span style="-sec-ix-hidden: hidden-fact-87; font-family: Times New Roman, Times, Serif; font-size: 9pt"&gt;-&lt;/span&gt;&lt;/td&gt;&lt;td style="font-weight: normal; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="font-weight: normal"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="font-weight: normal; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="font-weight: normal; text-align: right"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"&gt;1,468&lt;/span&gt;&lt;/td&gt;&lt;td style="font-weight: normal; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="padding-left: 0.125in; text-indent: -0.125in; vertical-align: top; font-weight: normal; text-align: left; padding-bottom: 1.5pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"&gt;Zhongjiankanglu
    Industrial Development (Shanghai) Co., Ltd.&lt;/span&gt;&lt;/td&gt;&lt;td style="font-weight: normal; padding-bottom: 1.5pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="vertical-align: top; font-weight: normal; text-align: center; padding-bottom: 1.5pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"&gt;An entity controlled by the CEO&lt;/span&gt;&lt;/td&gt;&lt;td style="font-weight: normal; padding-bottom: 1.5pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; font-weight: normal; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; font-weight: normal; text-align: right"&gt;&lt;span style="-sec-ix-hidden: hidden-fact-88; font-family: Times New Roman, Times, Serif; font-size: 9pt"&gt;-&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: normal; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="font-weight: normal; padding-bottom: 1.5pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; font-weight: normal; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; font-weight: normal; text-align: right"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"&gt;34,794&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: normal; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="padding-left: 0.125in; text-indent: -0.125in; vertical-align: top; font-weight: normal; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"&gt;Subtotal&lt;/span&gt;&lt;/td&gt;&lt;td style="font-weight: normal"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="vertical-align: top; font-weight: normal; text-align: center"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="font-weight: normal"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="font-weight: normal; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="font-weight: normal; text-align: right"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"&gt;947,949&lt;/span&gt;&lt;/td&gt;&lt;td style="font-weight: normal; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="font-weight: normal"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="font-weight: normal; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="font-weight: normal; text-align: right"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"&gt;253,473&lt;/span&gt;&lt;/td&gt;&lt;td style="font-weight: normal; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="padding-left: 0.125in; text-indent: -0.125in; vertical-align: top; font-weight: normal; text-align: left; padding-bottom: 1.5pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"&gt;Less:
    allowance for doubtful accounts&lt;/span&gt;&lt;/td&gt;&lt;td style="font-weight: normal; padding-bottom: 1.5pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="vertical-align: top; font-weight: normal; text-align: center; padding-bottom: 1.5pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="font-weight: normal; padding-bottom: 1.5pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; font-weight: normal; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; font-weight: normal; text-align: right"&gt;&lt;span style="-sec-ix-hidden: hidden-fact-89; font-family: Times New Roman, Times, Serif; font-size: 9pt"&gt;-&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: normal; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="font-weight: normal; padding-bottom: 1.5pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; font-weight: normal; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; font-weight: normal; text-align: right"&gt;&lt;span style="-sec-ix-hidden: hidden-fact-90; font-family: Times New Roman, Times, Serif; font-size: 9pt"&gt;-&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: normal; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="padding-left: 0.125in; text-indent: -0.125in; vertical-align: top; font-weight: normal; text-align: left; padding-bottom: 4pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"&gt;Total
    accounts receivable, net - related parties&lt;/span&gt;&lt;/td&gt;&lt;td style="font-weight: normal; padding-bottom: 4pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="vertical-align: top; font-weight: normal; text-align: center; padding-bottom: 4pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="font-weight: normal; padding-bottom: 4pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="border-bottom: Black 4pt double; font-weight: normal; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"&gt;$&lt;/span&gt;&lt;/td&gt;&lt;td style="border-bottom: Black 4pt double; font-weight: normal; text-align: right"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"&gt;947,949&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 4pt; font-weight: normal; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="font-weight: normal; padding-bottom: 4pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="border-bottom: Black 4pt double; font-weight: normal; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"&gt;$&lt;/span&gt;&lt;/td&gt;&lt;td style="border-bottom: Black 4pt double; font-weight: normal; text-align: right"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"&gt;253,473&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 4pt; font-weight: normal; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;For accounts receivable due from related parties,
approximately 67.5%, or $0.6 million of the September 30, 2023 balances have been subsequently collected. The remaining balance is expected
to be collected before September 30, 2024.&#160;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent"&gt;&#160;&lt;/p&gt;&lt;p style="text-align: left; font: normal 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"&gt;&lt;span style="font-size: 10pt"&gt;&lt;b&gt;&lt;i&gt;b. Due from related parties&lt;/i&gt;&lt;/b&gt;&lt;/span&gt;&lt;/p&gt;


&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent"&gt;Due from related
parties consists of the following:&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent"&gt;&#160;&lt;/p&gt;

&lt;table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font: 10pt Times New Roman, Times, Serif"&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="padding-left: 0.125in; text-indent: -0.125in; border-bottom: Black 1.5pt solid; vertical-align: bottom; font-weight: bold; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"&gt;Name&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: center; font-weight: bold; padding-bottom: 1.5pt; vertical-align: bottom"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; vertical-align: bottom; font-weight: bold; text-align: center"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"&gt;Related
    party relationship&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: center; font-weight: bold; padding-bottom: 1.5pt; vertical-align: bottom"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td colspan="2" style="vertical-align: bottom; font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"&gt;September&#160;30,&lt;br/&gt;
    2023&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: center; padding-bottom: 1.5pt; font-weight: bold; vertical-align: bottom"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: center; font-weight: bold; padding-bottom: 1.5pt; vertical-align: bottom"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td colspan="2" style="vertical-align: bottom; font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"&gt;September&#160;30,&lt;br/&gt;
    2022&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: center; padding-bottom: 1.5pt; font-weight: bold; vertical-align: bottom"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="padding-left: 0.125in; text-indent: -0.125in; vertical-align: top; width: 45%; font-weight: normal; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"&gt;Jiangsu
    Zhongjin Kanglu Information Technology Co., Ltd. (&#x201c;Zhongjin Kanglu&#x201d;) (1)&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 1%; font-weight: normal"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="vertical-align: top; width: 30%; font-weight: normal; text-align: center"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"&gt;An entity controlled by the CEO&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 1%; font-weight: normal"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="width: 1%; font-weight: normal; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"&gt;$&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 9%; font-weight: normal; text-align: right"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"&gt;4,189,813&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 1%; font-weight: normal; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 1%; font-weight: normal"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="width: 1%; font-weight: normal; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"&gt;$&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 9%; font-weight: normal; text-align: right"&gt;&lt;span style="-sec-ix-hidden: hidden-fact-91; font-family: Times New Roman, Times, Serif; font-size: 9pt"&gt;-&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 1%; font-weight: normal; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="padding-left: 0.125in; text-indent: -0.125in; vertical-align: top; font-weight: normal; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"&gt;Huaniaoyuan
    Catering Management (Changzhou) Co. Ltd.&lt;/span&gt;&lt;/td&gt;&lt;td style="font-weight: normal"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="vertical-align: top; font-weight: normal; text-align: center"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"&gt;An entity controlled by the CEO&lt;/span&gt;&lt;/td&gt;&lt;td style="font-weight: normal"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="font-weight: normal; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="font-weight: normal; text-align: right"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"&gt;50,711&lt;/span&gt;&lt;/td&gt;&lt;td style="font-weight: normal; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="font-weight: normal"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="font-weight: normal; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="font-weight: normal; text-align: right"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"&gt;33,285&lt;/span&gt;&lt;/td&gt;&lt;td style="font-weight: normal; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="padding-left: 0.125in; text-indent: -0.125in; vertical-align: top; font-weight: normal; text-align: left; padding-bottom: 1.5pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"&gt;Other&lt;/span&gt;&lt;/td&gt;&lt;td style="font-weight: normal; padding-bottom: 1.5pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="vertical-align: top; font-weight: normal; text-align: center; padding-bottom: 1.5pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"&gt;Director of the Company&lt;/span&gt;&lt;/td&gt;&lt;td style="font-weight: normal; padding-bottom: 1.5pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; font-weight: normal; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; font-weight: normal; text-align: right"&gt;&lt;span style="-sec-ix-hidden: hidden-fact-92; font-family: Times New Roman, Times, Serif; font-size: 9pt"&gt;-&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: normal; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="font-weight: normal; padding-bottom: 1.5pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; font-weight: normal; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; font-weight: normal; text-align: right"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"&gt;2,972&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: normal; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="padding-left: 0.125in; text-indent: -0.125in; vertical-align: top; font-weight: normal; text-align: left; padding-bottom: 4pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"&gt;Total
    due from related parties&lt;/span&gt;&lt;/td&gt;&lt;td style="font-weight: normal; padding-bottom: 4pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="vertical-align: top; font-weight: normal; text-align: center; padding-bottom: 4pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="font-weight: normal; padding-bottom: 4pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="border-bottom: Black 4pt double; font-weight: normal; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"&gt;$&lt;/span&gt;&lt;/td&gt;&lt;td style="border-bottom: Black 4pt double; font-weight: normal; text-align: right"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"&gt;4,240,524&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 4pt; font-weight: normal; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="font-weight: normal; padding-bottom: 4pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="border-bottom: Black 4pt double; font-weight: normal; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"&gt;$&lt;/span&gt;&lt;/td&gt;&lt;td style="border-bottom: Black 4pt double; font-weight: normal; text-align: right"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"&gt;36,257&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 4pt; font-weight: normal; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: left; background-color: transparent"&gt;&#160;&lt;/p&gt;

&lt;table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%"&gt; &lt;tr style="vertical-align: top; background-color: Transparent"&gt; &lt;td style="text-align: left; font-weight: normal; width: 0.25in"&gt;&lt;span style="font-size: 10pt"&gt;(1) &lt;/span&gt;&lt;/td&gt; &lt;td style="text-align: justify; font-weight: normal"&gt;&lt;span style="font-size: 10pt"&gt;As of September 30, 2023, the balance due from a related party, Zhongjin Kanglu, was $4,189,813. During the year ended September 30, 2023, as a business collaboration, the Company made advances to Zhongjin Kanglu in the amount of $4,113,000 (RMB30.0 million) as for its temporary working capital needs during the normal course of business. The $4,113,000 advance made to Zhongjin Kanglu has been fully collected in October 2023. The Company expects to make no such advances to its related parties in the future.&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt; &lt;/table&gt;
&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: left; background-color: transparent"&gt;&#160;&lt;/p&gt;

&lt;p style="text-align: left; font: normal 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"&gt;&lt;span style="font-size: 10pt"&gt;&lt;b&gt;&lt;i&gt;c. Deferred revenue &#x2013; related parties&lt;/i&gt;&lt;/b&gt;&lt;/span&gt;&lt;/p&gt;


&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: left; background-color: transparent"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: left; background-color: transparent"&gt;Deferred revenue
&#x2013; related parties consist of the following:&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: left; background-color: transparent"&gt;&#160;&lt;/p&gt;

&lt;table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font: 10pt Times New Roman, Times, Serif"&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="padding-left: 0.125in; text-indent: -0.125in; border-bottom: Black 1.5pt solid; vertical-align: bottom; font-weight: bold; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"&gt;Name&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: center; font-weight: bold; padding-bottom: 1.5pt; vertical-align: bottom"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; vertical-align: bottom; font-weight: bold; text-align: center"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"&gt;Related
    party relationship&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: center; font-weight: bold; padding-bottom: 1.5pt; vertical-align: bottom"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td colspan="2" style="vertical-align: bottom; font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"&gt;September&#160;30,&lt;br/&gt;
    2023&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: center; padding-bottom: 1.5pt; font-weight: bold; vertical-align: bottom"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: center; font-weight: bold; padding-bottom: 1.5pt; vertical-align: bottom"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td colspan="2" style="vertical-align: bottom; font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"&gt;September&#160;30,&lt;br/&gt;
    2022&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: center; padding-bottom: 1.5pt; font-weight: bold; vertical-align: bottom"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="padding-left: 0.125in; text-indent: -0.125in; vertical-align: top; width: 45%; font-weight: normal; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"&gt;Jin
    Med Medical (Korea) Co., Ltd.&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 1%; font-weight: normal"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="vertical-align: top; width: 30%; font-weight: normal; text-align: center"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"&gt;An entity controlled by the CEO&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 1%; font-weight: normal"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="width: 1%; font-weight: normal; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"&gt;$&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 9%; font-weight: normal; text-align: right"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"&gt;117,424&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 1%; font-weight: normal; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 1%; font-weight: normal"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="width: 1%; font-weight: normal; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"&gt;$&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 9%; font-weight: normal; text-align: right"&gt;&lt;span style="-sec-ix-hidden: hidden-fact-93; font-family: Times New Roman, Times, Serif; font-size: 9pt"&gt;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;-&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 1%; font-weight: normal; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="padding-left: 0.125in; text-indent: -0.125in; vertical-align: top; font-weight: normal; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"&gt;Zhongjiankanglu
    Industrial Development (Shanghai) Co., Ltd.&lt;/span&gt;&lt;/td&gt;&lt;td style="font-weight: normal"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="vertical-align: top; font-weight: normal; text-align: center"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"&gt;An entity controlled by the CEO&lt;/span&gt;&lt;/td&gt;&lt;td style="font-weight: normal"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="font-weight: normal; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="font-weight: normal; text-align: right"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"&gt;1,371&lt;/span&gt;&lt;/td&gt;&lt;td style="font-weight: normal; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="font-weight: normal"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="font-weight: normal; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="font-weight: normal; text-align: right"&gt;&lt;span style="-sec-ix-hidden: hidden-fact-94; font-family: Times New Roman, Times, Serif; font-size: 9pt"&gt;-&lt;/span&gt;&lt;/td&gt;&lt;td style="font-weight: normal; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="padding-left: 0.125in; text-indent: -0.125in; vertical-align: top; font-weight: normal; text-align: left; padding-bottom: 1.5pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"&gt;Zhongjin
    Jingau Rehabilitation Equipment (Beijing) Co. Ltd.&lt;/span&gt;&lt;/td&gt;&lt;td style="font-weight: normal; padding-bottom: 1.5pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="vertical-align: top; font-weight: normal; text-align: center; padding-bottom: 1.5pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"&gt;An entity controlled by the CEO&lt;/span&gt;&lt;/td&gt;&lt;td style="font-weight: normal; padding-bottom: 1.5pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; font-weight: normal; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; font-weight: normal; text-align: right"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"&gt;325&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: normal; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="font-weight: normal; padding-bottom: 1.5pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; font-weight: normal; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; font-weight: normal; text-align: right"&gt;&lt;span style="-sec-ix-hidden: hidden-fact-95; font-family: Times New Roman, Times, Serif; font-size: 9pt"&gt;-&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: normal; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="padding-left: 0.125in; text-indent: -0.125in; vertical-align: top; font-weight: normal; text-align: left; padding-bottom: 4pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"&gt;Total
    deferred revenue &#x2013; related parties&lt;/span&gt;&lt;/td&gt;&lt;td style="font-weight: normal; padding-bottom: 4pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="vertical-align: top; font-weight: normal; text-align: center; padding-bottom: 4pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="font-weight: normal; padding-bottom: 4pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="border-bottom: Black 4pt double; font-weight: normal; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"&gt;$&lt;/span&gt;&lt;/td&gt;&lt;td style="border-bottom: Black 4pt double; font-weight: normal; text-align: right"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"&gt;119,120&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 4pt; font-weight: normal; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="font-weight: normal; padding-bottom: 4pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="border-bottom: Black 4pt double; font-weight: normal; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"&gt;$&lt;/span&gt;&lt;/td&gt;&lt;td style="border-bottom: Black 4pt double; font-weight: normal; text-align: right"&gt;&lt;span style="-sec-ix-hidden: hidden-fact-96; font-family: Times New Roman, Times, Serif; font-size: 9pt"&gt;-&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 4pt; font-weight: normal; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: left; background-color: transparent"&gt;&#160;&lt;/p&gt;

&lt;p style="text-align: left; font: normal 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"&gt;&lt;span style="font-size: 10pt"&gt;&lt;b&gt;&lt;i&gt;d. Due to related parties&lt;/i&gt;&lt;/b&gt;&lt;/span&gt;&lt;/p&gt;


&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: left; background-color: transparent"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: left; background-color: transparent"&gt;Due to related parties
consists of the following:&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: left; background-color: transparent"&gt;&#160;&lt;/p&gt;

&lt;table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font: 10pt Times New Roman, Times, Serif"&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; padding-left: 0.25in; text-indent: -0.25in; vertical-align: bottom; font-weight: bold; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"&gt;Name&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: center; font-weight: bold; padding-bottom: 1.5pt; vertical-align: bottom"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; vertical-align: bottom; font-weight: bold; text-align: center"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"&gt;Related
    party relationship&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: center; font-weight: bold; padding-bottom: 1.5pt; vertical-align: bottom"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td colspan="2" style="vertical-align: bottom; font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"&gt;September&#160;30,&lt;br/&gt;
    2023&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: center; padding-bottom: 1.5pt; font-weight: bold; vertical-align: bottom"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: center; font-weight: bold; padding-bottom: 1.5pt; vertical-align: bottom"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td colspan="2" style="vertical-align: bottom; font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"&gt;September&#160;30,&lt;br/&gt;
    2022&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: center; padding-bottom: 1.5pt; font-weight: bold; vertical-align: bottom"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="padding-left: 0.25in; text-indent: -0.25in; vertical-align: top; width: 45%; font-weight: normal; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"&gt;Jiangsu
    Zhongjin Kanglu Information Technology Co., Ltd.&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 1%; font-weight: normal"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="vertical-align: top; width: 30%; font-weight: normal; text-align: center"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"&gt;An entity controlled by the CEO&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 1%; font-weight: normal"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="width: 1%; font-weight: normal; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"&gt;$&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 9%; font-weight: normal; text-align: right"&gt;&lt;span style="-sec-ix-hidden: hidden-fact-97; font-family: Times New Roman, Times, Serif; font-size: 9pt"&gt;-&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 1%; font-weight: normal; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 1%; font-weight: normal"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="width: 1%; font-weight: normal; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"&gt;$&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 9%; font-weight: normal; text-align: right"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"&gt;118,066&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 1%; font-weight: normal; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="padding-left: 0.25in; text-indent: -0.25in; vertical-align: top; font-weight: normal; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"&gt;Huaniaoyuan
    Environmental Engineering (Changzhou) Co., Ltd.&lt;/span&gt;&lt;/td&gt;&lt;td style="font-weight: normal"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="vertical-align: top; font-weight: normal; text-align: center"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"&gt;An entity controlled by the CEO&lt;/span&gt;&lt;/td&gt;&lt;td style="font-weight: normal"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="font-weight: normal; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="font-weight: normal; text-align: right"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"&gt;630&lt;/span&gt;&lt;/td&gt;&lt;td style="font-weight: normal; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="font-weight: normal"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="font-weight: normal; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="font-weight: normal; text-align: right"&gt;&lt;span style="-sec-ix-hidden: hidden-fact-98; font-family: Times New Roman, Times, Serif; font-size: 9pt"&gt;-&lt;/span&gt;&lt;/td&gt;&lt;td style="font-weight: normal; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="padding-left: 0.25in; text-indent: -0.25in; vertical-align: top; font-weight: normal; text-align: left; padding-bottom: 1.5pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"&gt;Changzhou
    Zhongjian Kanglu Information Technology Co., Ltd&lt;/span&gt;&lt;/td&gt;&lt;td style="font-weight: normal; padding-bottom: 1.5pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="vertical-align: top; font-weight: normal; text-align: center; padding-bottom: 1.5pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"&gt;An entity controlled by the CEO&lt;/span&gt;&lt;/td&gt;&lt;td style="font-weight: normal; padding-bottom: 1.5pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; font-weight: normal; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; font-weight: normal; text-align: right"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"&gt;494&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: normal; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="font-weight: normal; padding-bottom: 1.5pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; font-weight: normal; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; font-weight: normal; text-align: right"&gt;&lt;span style="-sec-ix-hidden: hidden-fact-99; font-family: Times New Roman, Times, Serif; font-size: 9pt"&gt;-&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: normal; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="padding-left: 0.25in; text-indent: -0.25in; vertical-align: top; font-weight: normal; text-align: left; padding-bottom: 4pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"&gt;Total
    due to related parties&lt;/span&gt;&lt;/td&gt;&lt;td style="font-weight: normal; padding-bottom: 4pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="vertical-align: top; font-weight: normal; text-align: center; padding-bottom: 4pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="font-weight: normal; padding-bottom: 4pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="border-bottom: Black 4pt double; font-weight: normal; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"&gt;$&lt;/span&gt;&lt;/td&gt;&lt;td style="border-bottom: Black 4pt double; font-weight: normal; text-align: right"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"&gt;1,124&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 4pt; font-weight: normal; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="font-weight: normal; padding-bottom: 4pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="border-bottom: Black 4pt double; font-weight: normal; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"&gt;$&lt;/span&gt;&lt;/td&gt;&lt;td style="border-bottom: Black 4pt double; font-weight: normal; text-align: right"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"&gt;118,066&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 4pt; font-weight: normal; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: left; background-color: transparent"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent"&gt;The balance due
to related parties was mainly comprised of advances from entities controlled by the Company&#x2019;s CEO and used for working capital
during the Company&#x2019;s normal course of business. These advances are non-interest bearing and due on demand.&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent"&gt;&#160;&lt;/p&gt;&lt;p style="text-align: left; font: normal 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"&gt;&lt;span style="font-size: 10pt"&gt;&lt;b&gt;&lt;i&gt;e. Revenue from related parties&lt;/i&gt;&lt;/b&gt;&lt;/span&gt;&lt;/p&gt;


&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: left; background-color: transparent"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent"&gt;Revenue from related
parties consists of the following:&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: left; background-color: transparent"&gt;&#160;&lt;/p&gt;

&lt;table cellpadding="0" cellspacing="0" style="font: 9pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"&gt;
  &lt;tr style="font: 9pt Times New Roman, Times, Serif; vertical-align: bottom"&gt;
    &lt;td style="font: normal 9pt Times New Roman, Times, Serif; padding-left: 0.125in; text-indent: -0.125in; vertical-align: bottom; text-align: center"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="font: normal 9pt Times New Roman, Times, Serif; text-align: center; padding-bottom: 1.5pt; vertical-align: bottom"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="font: normal 9pt Times New Roman, Times, Serif; vertical-align: bottom; text-align: center"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="font: bold 9pt Times New Roman, Times, Serif; text-align: center; padding-bottom: 1.5pt; vertical-align: bottom"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td colspan="10" style="font: bold 9pt Times New Roman, Times, Serif; vertical-align: bottom; text-align: center; border-bottom: Black 1.5pt solid"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"&gt;For
    the Years Ended September 30,&lt;/span&gt;&lt;/td&gt;&lt;td style="font: bold 9pt Times New Roman, Times, Serif; text-align: center; padding-bottom: 1.5pt; vertical-align: bottom"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="font: 9pt Times New Roman, Times, Serif; vertical-align: bottom"&gt;
    &lt;td style="font: bold 9pt Times New Roman, Times, Serif; padding-left: 0.125in; text-indent: -0.125in; border-bottom: Black 1.5pt solid; vertical-align: bottom; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"&gt;Name&lt;/span&gt;&lt;/td&gt;&lt;td style="font: bold 9pt Times New Roman, Times, Serif; text-align: center; padding-bottom: 1.5pt; vertical-align: bottom"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; font: bold 9pt Times New Roman, Times, Serif; vertical-align: bottom; text-align: center"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"&gt;Related
    party relationship&lt;/span&gt;&lt;/td&gt;&lt;td style="font: bold 9pt Times New Roman, Times, Serif; text-align: center; padding-bottom: 1.5pt; vertical-align: bottom"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td colspan="2" style="font: bold 9pt Times New Roman, Times, Serif; vertical-align: bottom; text-align: center; border-bottom: Black 1.5pt solid"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"&gt;2023&lt;/span&gt;&lt;/td&gt;&lt;td style="font: bold 9pt Times New Roman, Times, Serif; text-align: center; padding-bottom: 1.5pt; vertical-align: bottom"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="font: bold 9pt Times New Roman, Times, Serif; text-align: center; padding-bottom: 1.5pt; vertical-align: bottom"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td colspan="2" style="font: bold 9pt Times New Roman, Times, Serif; vertical-align: bottom; text-align: center; border-bottom: Black 1.5pt solid"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"&gt;2022&lt;/span&gt;&lt;/td&gt;&lt;td style="font: bold 9pt Times New Roman, Times, Serif; text-align: center; padding-bottom: 1.5pt; vertical-align: bottom"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="font: bold 9pt Times New Roman, Times, Serif; text-align: center; padding-bottom: 1.5pt; vertical-align: bottom"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td colspan="2" style="font: bold 9pt Times New Roman, Times, Serif; vertical-align: bottom; text-align: center; border-bottom: Black 1.5pt solid"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"&gt;2021&lt;/span&gt;&lt;/td&gt;&lt;td style="font: bold 9pt Times New Roman, Times, Serif; text-align: center; padding-bottom: 1.5pt; vertical-align: bottom"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="font: 9pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="font: normal 9pt Times New Roman, Times, Serif; padding-left: 0.125in; text-indent: -0.125in; vertical-align: top; width: 32%; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"&gt;Jiangsu
    Zhongjin Kanglu Information Technology Co., Ltd.&lt;/span&gt;&lt;/td&gt;&lt;td style="font: normal 9pt Times New Roman, Times, Serif; width: 1%"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="font: normal 9pt Times New Roman, Times, Serif; vertical-align: top; width: 31%; text-align: center"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"&gt;An entity controlled by the CEO&lt;/span&gt;&lt;/td&gt;&lt;td style="font: normal 9pt Times New Roman, Times, Serif; width: 1%"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="font: normal 9pt Times New Roman, Times, Serif; width: 1%; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"&gt;$&lt;/span&gt;&lt;/td&gt;&lt;td style="font: normal 9pt Times New Roman, Times, Serif; width: 9%; text-align: right"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"&gt;858,743&lt;/span&gt;&lt;/td&gt;&lt;td style="font: normal 9pt Times New Roman, Times, Serif; width: 1%; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="font: normal 9pt Times New Roman, Times, Serif; width: 1%"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="font: normal 9pt Times New Roman, Times, Serif; width: 1%; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"&gt;$&lt;/span&gt;&lt;/td&gt;&lt;td style="font: normal 9pt Times New Roman, Times, Serif; width: 9%; text-align: right"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"&gt;737,450&lt;/span&gt;&lt;/td&gt;&lt;td style="font: normal 9pt Times New Roman, Times, Serif; width: 1%; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="font: normal 9pt Times New Roman, Times, Serif; width: 1%"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="font: normal 9pt Times New Roman, Times, Serif; width: 1%; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"&gt;$&lt;/span&gt;&lt;/td&gt;&lt;td style="font: normal 9pt Times New Roman, Times, Serif; width: 9%; text-align: right"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"&gt;578,302&lt;/span&gt;&lt;/td&gt;&lt;td style="font: normal 9pt Times New Roman, Times, Serif; width: 1%; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="font: 9pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: White"&gt;
    &lt;td style="font: normal 9pt Times New Roman, Times, Serif; padding-left: 0.125in; text-indent: -0.125in; vertical-align: top; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"&gt;Jinmed
    International Co., Ltd.&lt;/span&gt;&lt;/td&gt;&lt;td style="font: normal 9pt Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="font: normal 9pt Times New Roman, Times, Serif; vertical-align: top; text-align: center"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"&gt;An entity controlled by the CEO&lt;/span&gt;&lt;/td&gt;&lt;td style="font: normal 9pt Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="font: normal 9pt Times New Roman, Times, Serif; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="font: normal 9pt Times New Roman, Times, Serif; text-align: right"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"&gt;146,268&lt;/span&gt;&lt;/td&gt;&lt;td style="font: normal 9pt Times New Roman, Times, Serif; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="font: normal 9pt Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="font: normal 9pt Times New Roman, Times, Serif; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="font: normal 9pt Times New Roman, Times, Serif; text-align: right"&gt;&lt;span style="-sec-ix-hidden: hidden-fact-100; font-family: Times New Roman, Times, Serif; font-size: 9pt"&gt;-&lt;/span&gt;&lt;/td&gt;&lt;td style="font: normal 9pt Times New Roman, Times, Serif; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="font: normal 9pt Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="font: normal 9pt Times New Roman, Times, Serif; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="font: normal 9pt Times New Roman, Times, Serif; text-align: right"&gt;&lt;span style="-sec-ix-hidden: hidden-fact-101; font-family: Times New Roman, Times, Serif; font-size: 9pt"&gt;-&lt;/span&gt;&lt;/td&gt;&lt;td style="font: normal 9pt Times New Roman, Times, Serif; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="font: 9pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="font: normal 9pt Times New Roman, Times, Serif; padding-left: 0.125in; text-indent: -0.125in; vertical-align: top; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"&gt;Zhongjiankanglu
    Industrial Development (Shanghai) Co., Ltd.&lt;/span&gt;&lt;/td&gt;&lt;td style="font: normal 9pt Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="font: normal 9pt Times New Roman, Times, Serif; vertical-align: top; text-align: center"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"&gt;An entity controlled by the CEO&lt;/span&gt;&lt;/td&gt;&lt;td style="font: normal 9pt Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="font: normal 9pt Times New Roman, Times, Serif; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="font: normal 9pt Times New Roman, Times, Serif; text-align: right"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"&gt;6,759&lt;/span&gt;&lt;/td&gt;&lt;td style="font: normal 9pt Times New Roman, Times, Serif; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="font: normal 9pt Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="font: normal 9pt Times New Roman, Times, Serif; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="font: normal 9pt Times New Roman, Times, Serif; text-align: right"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"&gt;276,429&lt;/span&gt;&lt;/td&gt;&lt;td style="font: normal 9pt Times New Roman, Times, Serif; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="font: normal 9pt Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="font: normal 9pt Times New Roman, Times, Serif; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="font: normal 9pt Times New Roman, Times, Serif; text-align: right"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"&gt;52,274&lt;/span&gt;&lt;/td&gt;&lt;td style="font: normal 9pt Times New Roman, Times, Serif; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="font: 9pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: White"&gt;
    &lt;td style="font: normal 9pt Times New Roman, Times, Serif; padding-left: 0.125in; text-indent: -0.125in; vertical-align: top; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"&gt;Zhongjin
    Hongkang Medical Technology (Shanghai) Co., Ltd.&lt;/span&gt;&lt;/td&gt;&lt;td style="font: normal 9pt Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="font: normal 9pt Times New Roman, Times, Serif; vertical-align: top; text-align: center"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"&gt;An entity controlled by the CEO&lt;/span&gt;&lt;/td&gt;&lt;td style="font: normal 9pt Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="font: normal 9pt Times New Roman, Times, Serif; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="font: normal 9pt Times New Roman, Times, Serif; text-align: right"&gt;&lt;span style="-sec-ix-hidden: hidden-fact-102; font-family: Times New Roman, Times, Serif; font-size: 9pt"&gt;-&lt;/span&gt;&lt;/td&gt;&lt;td style="font: normal 9pt Times New Roman, Times, Serif; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="font: normal 9pt Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="font: normal 9pt Times New Roman, Times, Serif; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="font: normal 9pt Times New Roman, Times, Serif; text-align: right"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"&gt;70,816&lt;/span&gt;&lt;/td&gt;&lt;td style="font: normal 9pt Times New Roman, Times, Serif; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="font: normal 9pt Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="font: normal 9pt Times New Roman, Times, Serif; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="font: normal 9pt Times New Roman, Times, Serif; text-align: right"&gt;&lt;span style="-sec-ix-hidden: hidden-fact-103; font-family: Times New Roman, Times, Serif; font-size: 9pt"&gt;-&lt;/span&gt;&lt;/td&gt;&lt;td style="font: normal 9pt Times New Roman, Times, Serif; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="font: 9pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="font: normal 9pt Times New Roman, Times, Serif; padding-left: 0.125in; text-indent: -0.125in; vertical-align: top; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"&gt;Zhongjin
    Jingau Rehabilitation Equipment (Beijing) Co. Ltd.&lt;/span&gt;&lt;/td&gt;&lt;td style="font: normal 9pt Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="font: normal 9pt Times New Roman, Times, Serif; vertical-align: top; text-align: center"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"&gt;An entity controlled by the CEO&lt;/span&gt;&lt;/td&gt;&lt;td style="font: normal 9pt Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="font: normal 9pt Times New Roman, Times, Serif; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="font: normal 9pt Times New Roman, Times, Serif; text-align: right"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"&gt;10,588&lt;/span&gt;&lt;/td&gt;&lt;td style="font: normal 9pt Times New Roman, Times, Serif; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="font: normal 9pt Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="font: normal 9pt Times New Roman, Times, Serif; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="font: normal 9pt Times New Roman, Times, Serif; text-align: right"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"&gt;24,707&lt;/span&gt;&lt;/td&gt;&lt;td style="font: normal 9pt Times New Roman, Times, Serif; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="font: normal 9pt Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="font: normal 9pt Times New Roman, Times, Serif; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="font: normal 9pt Times New Roman, Times, Serif; text-align: right"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"&gt;26,484&lt;/span&gt;&lt;/td&gt;&lt;td style="font: normal 9pt Times New Roman, Times, Serif; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="font: 9pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: White"&gt;
    &lt;td style="font: normal 9pt Times New Roman, Times, Serif; padding-left: 0.125in; text-indent: -0.125in; vertical-align: top; text-align: left; padding-bottom: 1.5pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"&gt;Huaniaoyuan
    Catering Management (Changzhou) Co. Ltd.&lt;/span&gt;&lt;/td&gt;&lt;td style="font: normal 9pt Times New Roman, Times, Serif; padding-bottom: 1.5pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="font: normal 9pt Times New Roman, Times, Serif; vertical-align: top; text-align: center; padding-bottom: 1.5pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"&gt;An entity controlled by the CEO&lt;/span&gt;&lt;/td&gt;&lt;td style="font: normal 9pt Times New Roman, Times, Serif; padding-bottom: 1.5pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="font: normal 9pt Times New Roman, Times, Serif; border-bottom: Black 1.5pt solid; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="font: normal 9pt Times New Roman, Times, Serif; border-bottom: Black 1.5pt solid; text-align: right"&gt;&lt;span style="-sec-ix-hidden: hidden-fact-104; font-family: Times New Roman, Times, Serif; font-size: 9pt"&gt;-&lt;/span&gt;&lt;/td&gt;&lt;td style="font: normal 9pt Times New Roman, Times, Serif; padding-bottom: 1.5pt; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="font: normal 9pt Times New Roman, Times, Serif; padding-bottom: 1.5pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="font: normal 9pt Times New Roman, Times, Serif; border-bottom: Black 1.5pt solid; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="font: normal 9pt Times New Roman, Times, Serif; border-bottom: Black 1.5pt solid; text-align: right"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"&gt;1,621&lt;/span&gt;&lt;/td&gt;&lt;td style="font: normal 9pt Times New Roman, Times, Serif; padding-bottom: 1.5pt; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="font: normal 9pt Times New Roman, Times, Serif; padding-bottom: 1.5pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="font: normal 9pt Times New Roman, Times, Serif; border-bottom: Black 1.5pt solid; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="font: normal 9pt Times New Roman, Times, Serif; border-bottom: Black 1.5pt solid; text-align: right"&gt;&lt;span style="-sec-ix-hidden: hidden-fact-105; font-family: Times New Roman, Times, Serif; font-size: 9pt"&gt;-&lt;/span&gt;&lt;/td&gt;&lt;td style="font: normal 9pt Times New Roman, Times, Serif; padding-bottom: 1.5pt; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="font: 9pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="font: normal 9pt Times New Roman, Times, Serif; padding-left: 0.125in; text-indent: -0.125in; vertical-align: top; text-align: left; padding-bottom: 4pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"&gt;Total
    revenue from related parties&lt;/span&gt;&lt;/td&gt;&lt;td style="font: normal 9pt Times New Roman, Times, Serif; padding-bottom: 4pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="font: normal 9pt Times New Roman, Times, Serif; vertical-align: top; text-align: center; padding-bottom: 4pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="font: normal 9pt Times New Roman, Times, Serif; padding-bottom: 4pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="font: normal 9pt Times New Roman, Times, Serif; border-bottom: Black 4pt double; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"&gt;$&lt;/span&gt;&lt;/td&gt;&lt;td style="font: normal 9pt Times New Roman, Times, Serif; border-bottom: Black 4pt double; text-align: right"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"&gt;1,022,358&lt;/span&gt;&lt;/td&gt;&lt;td style="font: normal 9pt Times New Roman, Times, Serif; padding-bottom: 4pt; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="font: normal 9pt Times New Roman, Times, Serif; padding-bottom: 4pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="font: normal 9pt Times New Roman, Times, Serif; border-bottom: Black 4pt double; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"&gt;$&lt;/span&gt;&lt;/td&gt;&lt;td style="font: normal 9pt Times New Roman, Times, Serif; border-bottom: Black 4pt double; text-align: right"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"&gt;1,111,023&lt;/span&gt;&lt;/td&gt;&lt;td style="font: normal 9pt Times New Roman, Times, Serif; padding-bottom: 4pt; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="font: normal 9pt Times New Roman, Times, Serif; padding-bottom: 4pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="font: normal 9pt Times New Roman, Times, Serif; border-bottom: Black 4pt double; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"&gt;$&lt;/span&gt;&lt;/td&gt;&lt;td style="font: normal 9pt Times New Roman, Times, Serif; border-bottom: Black 4pt double; text-align: right"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"&gt;657,060&lt;/span&gt;&lt;/td&gt;&lt;td style="font: normal 9pt Times New Roman, Times, Serif; padding-bottom: 4pt; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;</us-gaap:RelatedPartyTransactionsDisclosureTextBlock>
    <cik0000183782:ScheduleOfAccountsReceivableRelatedPartyTableTextBlock contextRef="c0" id="ixv-24324">Accounts receivable
- related parties consists of the following:&lt;table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font: 10pt Times New Roman, Times, Serif"&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; padding-left: 0.125in; text-indent: -0.125in; vertical-align: bottom; font-weight: bold; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"&gt;Name&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: center; font-weight: bold; padding-bottom: 1.5pt; vertical-align: bottom"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; vertical-align: bottom; font-weight: bold; text-align: center"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"&gt;Related
    party relationship&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: center; font-weight: bold; padding-bottom: 1.5pt; vertical-align: bottom"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td colspan="2" style="vertical-align: bottom; font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"&gt;September&#160;30,&lt;br/&gt;
    2023&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: center; padding-bottom: 1.5pt; font-weight: bold; vertical-align: bottom"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: center; font-weight: bold; padding-bottom: 1.5pt; vertical-align: bottom"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td colspan="2" style="vertical-align: bottom; font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"&gt;September&#160;30,&lt;br/&gt;
    2022&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: center; padding-bottom: 1.5pt; font-weight: bold; vertical-align: bottom"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="padding-left: 0.125in; text-indent: -0.125in; vertical-align: top; width: 38%; font-weight: normal; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"&gt;Shanghai
    Situma Intelligent Technology Co., Ltd.&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 1%; font-weight: normal"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="vertical-align: top; width: 37%; font-weight: normal; text-align: center"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"&gt;Minority shareholder of the Company&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 1%; font-weight: normal"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="width: 1%; font-weight: normal; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"&gt;$&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 9%; font-weight: normal; text-align: right"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"&gt;393,068&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 1%; font-weight: normal; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 1%; font-weight: normal"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="width: 1%; font-weight: normal; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"&gt;$&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 9%; font-weight: normal; text-align: right"&gt;&lt;span style="-sec-ix-hidden: hidden-fact-85; font-family: Times New Roman, Times, Serif; font-size: 9pt"&gt;-&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 1%; font-weight: normal; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="padding-left: 0.125in; text-indent: -0.125in; vertical-align: top; font-weight: normal; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"&gt;Jiangsu
    Zhongjin Kanglu Information Technology Co., Ltd.&lt;/span&gt;&lt;/td&gt;&lt;td style="font-weight: normal"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="vertical-align: top; font-weight: normal; text-align: center"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"&gt;An entity controlled by the CEO&lt;/span&gt;&lt;/td&gt;&lt;td style="font-weight: normal"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="font-weight: normal; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="font-weight: normal; text-align: right"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"&gt;364,750&lt;/span&gt;&lt;/td&gt;&lt;td style="font-weight: normal; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="font-weight: normal"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="font-weight: normal; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="font-weight: normal; text-align: right"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"&gt;162,024&lt;/span&gt;&lt;/td&gt;&lt;td style="font-weight: normal; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="padding-left: 0.125in; text-indent: -0.125in; vertical-align: top; font-weight: normal; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"&gt;Jinmed
    International Co., Ltd.&lt;/span&gt;&lt;/td&gt;&lt;td style="font-weight: normal"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="vertical-align: top; font-weight: normal; text-align: center"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"&gt;An entity controlled by the CEO&lt;/span&gt;&lt;/td&gt;&lt;td style="font-weight: normal"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="font-weight: normal; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="font-weight: normal; text-align: right"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"&gt;141,131&lt;/span&gt;&lt;/td&gt;&lt;td style="font-weight: normal; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="font-weight: normal"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="font-weight: normal; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="font-weight: normal; text-align: right"&gt;&lt;span style="-sec-ix-hidden: hidden-fact-86; font-family: Times New Roman, Times, Serif; font-size: 9pt"&gt;-&lt;/span&gt;&lt;/td&gt;&lt;td style="font-weight: normal; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="padding-left: 0.125in; text-indent: -0.125in; vertical-align: top; font-weight: normal; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"&gt;Zhongjin
    Hongkang Medical Technology (Shanghai) Co., Ltd.&lt;/span&gt;&lt;/td&gt;&lt;td style="font-weight: normal"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="vertical-align: top; font-weight: normal; text-align: center"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"&gt;An entity controlled by the CEO&lt;/span&gt;&lt;/td&gt;&lt;td style="font-weight: normal"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="font-weight: normal; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="font-weight: normal; text-align: right"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"&gt;49,000&lt;/span&gt;&lt;/td&gt;&lt;td style="font-weight: normal; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="font-weight: normal"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="font-weight: normal; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="font-weight: normal; text-align: right"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"&gt;55,187&lt;/span&gt;&lt;/td&gt;&lt;td style="font-weight: normal; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="padding-left: 0.125in; text-indent: -0.125in; vertical-align: top; font-weight: normal; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"&gt;Zhongjin
    Jingau Rehabilitation Equipment (Beijing) Co. Ltd.&lt;/span&gt;&lt;/td&gt;&lt;td style="font-weight: normal"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="vertical-align: top; font-weight: normal; text-align: center"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"&gt;An entity controlled by the CEO&lt;/span&gt;&lt;/td&gt;&lt;td style="font-weight: normal"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="font-weight: normal; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="font-weight: normal; text-align: right"&gt;&lt;span style="-sec-ix-hidden: hidden-fact-87; font-family: Times New Roman, Times, Serif; font-size: 9pt"&gt;-&lt;/span&gt;&lt;/td&gt;&lt;td style="font-weight: normal; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="font-weight: normal"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="font-weight: normal; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="font-weight: normal; text-align: right"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"&gt;1,468&lt;/span&gt;&lt;/td&gt;&lt;td style="font-weight: normal; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="padding-left: 0.125in; text-indent: -0.125in; vertical-align: top; font-weight: normal; text-align: left; padding-bottom: 1.5pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"&gt;Zhongjiankanglu
    Industrial Development (Shanghai) Co., Ltd.&lt;/span&gt;&lt;/td&gt;&lt;td style="font-weight: normal; padding-bottom: 1.5pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="vertical-align: top; font-weight: normal; text-align: center; padding-bottom: 1.5pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"&gt;An entity controlled by the CEO&lt;/span&gt;&lt;/td&gt;&lt;td style="font-weight: normal; padding-bottom: 1.5pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; font-weight: normal; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; font-weight: normal; text-align: right"&gt;&lt;span style="-sec-ix-hidden: hidden-fact-88; font-family: Times New Roman, Times, Serif; font-size: 9pt"&gt;-&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: normal; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="font-weight: normal; padding-bottom: 1.5pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; font-weight: normal; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; font-weight: normal; text-align: right"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"&gt;34,794&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: normal; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="padding-left: 0.125in; text-indent: -0.125in; vertical-align: top; font-weight: normal; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"&gt;Subtotal&lt;/span&gt;&lt;/td&gt;&lt;td style="font-weight: normal"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="vertical-align: top; font-weight: normal; text-align: center"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="font-weight: normal"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="font-weight: normal; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="font-weight: normal; text-align: right"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"&gt;947,949&lt;/span&gt;&lt;/td&gt;&lt;td style="font-weight: normal; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="font-weight: normal"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="font-weight: normal; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="font-weight: normal; text-align: right"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"&gt;253,473&lt;/span&gt;&lt;/td&gt;&lt;td style="font-weight: normal; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="padding-left: 0.125in; text-indent: -0.125in; vertical-align: top; font-weight: normal; text-align: left; padding-bottom: 1.5pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"&gt;Less:
    allowance for doubtful accounts&lt;/span&gt;&lt;/td&gt;&lt;td style="font-weight: normal; padding-bottom: 1.5pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="vertical-align: top; font-weight: normal; text-align: center; padding-bottom: 1.5pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="font-weight: normal; padding-bottom: 1.5pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; font-weight: normal; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; font-weight: normal; text-align: right"&gt;&lt;span style="-sec-ix-hidden: hidden-fact-89; font-family: Times New Roman, Times, Serif; font-size: 9pt"&gt;-&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: normal; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="font-weight: normal; padding-bottom: 1.5pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; font-weight: normal; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; font-weight: normal; text-align: right"&gt;&lt;span style="-sec-ix-hidden: hidden-fact-90; font-family: Times New Roman, Times, Serif; font-size: 9pt"&gt;-&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: normal; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="padding-left: 0.125in; text-indent: -0.125in; vertical-align: top; font-weight: normal; text-align: left; padding-bottom: 4pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"&gt;Total
    accounts receivable, net - related parties&lt;/span&gt;&lt;/td&gt;&lt;td style="font-weight: normal; padding-bottom: 4pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="vertical-align: top; font-weight: normal; text-align: center; padding-bottom: 4pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="font-weight: normal; padding-bottom: 4pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="border-bottom: Black 4pt double; font-weight: normal; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"&gt;$&lt;/span&gt;&lt;/td&gt;&lt;td style="border-bottom: Black 4pt double; font-weight: normal; text-align: right"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"&gt;947,949&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 4pt; font-weight: normal; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="font-weight: normal; padding-bottom: 4pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="border-bottom: Black 4pt double; font-weight: normal; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"&gt;$&lt;/span&gt;&lt;/td&gt;&lt;td style="border-bottom: Black 4pt double; font-weight: normal; text-align: right"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"&gt;253,473&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 4pt; font-weight: normal; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;</cik0000183782:ScheduleOfAccountsReceivableRelatedPartyTableTextBlock>
    <us-gaap:RelatedPartyTransactionDescriptionOfTransaction contextRef="c114" id="ixv-20999">Minority shareholder of the Company</us-gaap:RelatedPartyTransactionDescriptionOfTransaction>
    <cik0000183782:AccountsReceivableRelatedPartiesGross contextRef="c115" decimals="0" id="ixv-24325" unitRef="usd">393068</cik0000183782:AccountsReceivableRelatedPartiesGross>
    <us-gaap:RelatedPartyTransactionDescriptionOfTransaction contextRef="c117" id="ixv-21023">An entity controlled by the CEO</us-gaap:RelatedPartyTransactionDescriptionOfTransaction>
    <cik0000183782:AccountsReceivableRelatedPartiesGross contextRef="c118" decimals="0" id="ixv-24326" unitRef="usd">364750</cik0000183782:AccountsReceivableRelatedPartiesGross>
    <cik0000183782:AccountsReceivableRelatedPartiesGross contextRef="c119" decimals="0" id="ixv-24327" unitRef="usd">162024</cik0000183782:AccountsReceivableRelatedPartiesGross>
    <us-gaap:RelatedPartyTransactionDescriptionOfTransaction contextRef="c120" id="ixv-21047">An entity controlled by the CEO</us-gaap:RelatedPartyTransactionDescriptionOfTransaction>
    <cik0000183782:AccountsReceivableRelatedPartiesGross contextRef="c121" decimals="0" id="ixv-24328" unitRef="usd">141131</cik0000183782:AccountsReceivableRelatedPartiesGross>
    <us-gaap:RelatedPartyTransactionDescriptionOfTransaction contextRef="c123" id="ixv-21071">An entity controlled by the CEO</us-gaap:RelatedPartyTransactionDescriptionOfTransaction>
    <cik0000183782:AccountsReceivableRelatedPartiesGross contextRef="c124" decimals="0" id="ixv-24329" unitRef="usd">49000</cik0000183782:AccountsReceivableRelatedPartiesGross>
    <cik0000183782:AccountsReceivableRelatedPartiesGross contextRef="c125" decimals="0" id="ixv-24330" unitRef="usd">55187</cik0000183782:AccountsReceivableRelatedPartiesGross>
    <us-gaap:RelatedPartyTransactionDescriptionOfTransaction contextRef="c126" id="ixv-21095">An entity controlled by the CEO</us-gaap:RelatedPartyTransactionDescriptionOfTransaction>
    <cik0000183782:AccountsReceivableRelatedPartiesGross contextRef="c128" decimals="0" id="ixv-24331" unitRef="usd">1468</cik0000183782:AccountsReceivableRelatedPartiesGross>
    <us-gaap:RelatedPartyTransactionDescriptionOfTransaction contextRef="c129" id="ixv-21119">An entity controlled by the CEO</us-gaap:RelatedPartyTransactionDescriptionOfTransaction>
    <cik0000183782:AccountsReceivableRelatedPartiesGross contextRef="c131" decimals="0" id="ixv-24332" unitRef="usd">34794</cik0000183782:AccountsReceivableRelatedPartiesGross>
    <cik0000183782:AccountsReceivableRelatedPartiesGross contextRef="c4" decimals="0" id="ixv-24333" unitRef="usd">947949</cik0000183782:AccountsReceivableRelatedPartiesGross>
    <cik0000183782:AccountsReceivableRelatedPartiesGross contextRef="c5" decimals="0" id="ixv-24334" unitRef="usd">253473</cik0000183782:AccountsReceivableRelatedPartiesGross>
    <us-gaap:AccountsAndOtherReceivablesNetCurrent contextRef="c4" decimals="0" id="ixv-24335" unitRef="usd">947949</us-gaap:AccountsAndOtherReceivablesNetCurrent>
    <us-gaap:AccountsAndOtherReceivablesNetCurrent contextRef="c5" decimals="0" id="ixv-24336" unitRef="usd">253473</us-gaap:AccountsAndOtherReceivablesNetCurrent>
    <cik0000183782:PercentageOfAccountsReceivable
      contextRef="c110"
      decimals="3"
      id="ixv-24337"
      unitRef="pure">0.675</cik0000183782:PercentageOfAccountsReceivable>
    <us-gaap:AccountsReceivableNet contextRef="c4" decimals="-5" id="ixv-24338" unitRef="usd">600000</us-gaap:AccountsReceivableNet>
    <cik0000183782:ScheduleOfDueFromRelatedPartiesTableTextBlock contextRef="c0" id="ixv-24339">Due from related
parties consists of the following:&lt;table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font: 10pt Times New Roman, Times, Serif"&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="padding-left: 0.125in; text-indent: -0.125in; border-bottom: Black 1.5pt solid; vertical-align: bottom; font-weight: bold; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"&gt;Name&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: center; font-weight: bold; padding-bottom: 1.5pt; vertical-align: bottom"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; vertical-align: bottom; font-weight: bold; text-align: center"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"&gt;Related
    party relationship&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: center; font-weight: bold; padding-bottom: 1.5pt; vertical-align: bottom"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td colspan="2" style="vertical-align: bottom; font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"&gt;September&#160;30,&lt;br/&gt;
    2023&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: center; padding-bottom: 1.5pt; font-weight: bold; vertical-align: bottom"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: center; font-weight: bold; padding-bottom: 1.5pt; vertical-align: bottom"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td colspan="2" style="vertical-align: bottom; font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"&gt;September&#160;30,&lt;br/&gt;
    2022&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: center; padding-bottom: 1.5pt; font-weight: bold; vertical-align: bottom"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="padding-left: 0.125in; text-indent: -0.125in; vertical-align: top; width: 45%; font-weight: normal; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"&gt;Jiangsu
    Zhongjin Kanglu Information Technology Co., Ltd. (&#x201c;Zhongjin Kanglu&#x201d;) (1)&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 1%; font-weight: normal"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="vertical-align: top; width: 30%; font-weight: normal; text-align: center"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"&gt;An entity controlled by the CEO&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 1%; font-weight: normal"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="width: 1%; font-weight: normal; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"&gt;$&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 9%; font-weight: normal; text-align: right"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"&gt;4,189,813&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 1%; font-weight: normal; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 1%; font-weight: normal"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="width: 1%; font-weight: normal; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"&gt;$&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 9%; font-weight: normal; text-align: right"&gt;&lt;span style="-sec-ix-hidden: hidden-fact-91; font-family: Times New Roman, Times, Serif; font-size: 9pt"&gt;-&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 1%; font-weight: normal; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="padding-left: 0.125in; text-indent: -0.125in; vertical-align: top; font-weight: normal; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"&gt;Huaniaoyuan
    Catering Management (Changzhou) Co. Ltd.&lt;/span&gt;&lt;/td&gt;&lt;td style="font-weight: normal"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="vertical-align: top; font-weight: normal; text-align: center"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"&gt;An entity controlled by the CEO&lt;/span&gt;&lt;/td&gt;&lt;td style="font-weight: normal"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="font-weight: normal; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="font-weight: normal; text-align: right"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"&gt;50,711&lt;/span&gt;&lt;/td&gt;&lt;td style="font-weight: normal; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="font-weight: normal"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="font-weight: normal; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="font-weight: normal; text-align: right"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"&gt;33,285&lt;/span&gt;&lt;/td&gt;&lt;td style="font-weight: normal; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="padding-left: 0.125in; text-indent: -0.125in; vertical-align: top; font-weight: normal; text-align: left; padding-bottom: 1.5pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"&gt;Other&lt;/span&gt;&lt;/td&gt;&lt;td style="font-weight: normal; padding-bottom: 1.5pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="vertical-align: top; font-weight: normal; text-align: center; padding-bottom: 1.5pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"&gt;Director of the Company&lt;/span&gt;&lt;/td&gt;&lt;td style="font-weight: normal; padding-bottom: 1.5pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; font-weight: normal; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; font-weight: normal; text-align: right"&gt;&lt;span style="-sec-ix-hidden: hidden-fact-92; font-family: Times New Roman, Times, Serif; font-size: 9pt"&gt;-&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: normal; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="font-weight: normal; padding-bottom: 1.5pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; font-weight: normal; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; font-weight: normal; text-align: right"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"&gt;2,972&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: normal; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="padding-left: 0.125in; text-indent: -0.125in; vertical-align: top; font-weight: normal; text-align: left; padding-bottom: 4pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"&gt;Total
    due from related parties&lt;/span&gt;&lt;/td&gt;&lt;td style="font-weight: normal; padding-bottom: 4pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="vertical-align: top; font-weight: normal; text-align: center; padding-bottom: 4pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="font-weight: normal; padding-bottom: 4pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="border-bottom: Black 4pt double; font-weight: normal; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"&gt;$&lt;/span&gt;&lt;/td&gt;&lt;td style="border-bottom: Black 4pt double; font-weight: normal; text-align: right"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"&gt;4,240,524&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 4pt; font-weight: normal; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="font-weight: normal; padding-bottom: 4pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="border-bottom: Black 4pt double; font-weight: normal; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"&gt;$&lt;/span&gt;&lt;/td&gt;&lt;td style="border-bottom: Black 4pt double; font-weight: normal; text-align: right"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"&gt;36,257&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 4pt; font-weight: normal; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;&lt;table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%"&gt; &lt;tr style="vertical-align: top; background-color: Transparent"&gt; &lt;td style="text-align: left; font-weight: normal; width: 0.25in"&gt;&lt;span style="font-size: 10pt"&gt;(1) &lt;/span&gt;&lt;/td&gt; &lt;td style="text-align: justify; font-weight: normal"&gt;&lt;span style="font-size: 10pt"&gt;As of September 30, 2023, the balance due from a related party, Zhongjin Kanglu, was $4,189,813. During the year ended September 30, 2023, as a business collaboration, the Company made advances to Zhongjin Kanglu in the amount of $4,113,000 (RMB30.0 million) as for its temporary working capital needs during the normal course of business. The $4,113,000 advance made to Zhongjin Kanglu has been fully collected in October 2023. The Company expects to make no such advances to its related parties in the future.&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt; &lt;/table&gt;</cik0000183782:ScheduleOfDueFromRelatedPartiesTableTextBlock>
    <us-gaap:RelatedPartyTransactionDescriptionOfTransaction contextRef="c132" id="ix_30_fact">An entity controlled by the CEO</us-gaap:RelatedPartyTransactionDescriptionOfTransaction>
    <us-gaap:IncreaseDecreaseInDueFromOtherRelatedPartiesCurrent
      contextRef="c132"
      decimals="0"
      id="ix_31_fact"
      unitRef="usd">4189813</us-gaap:IncreaseDecreaseInDueFromOtherRelatedPartiesCurrent>
    <us-gaap:RelatedPartyTransactionDescriptionOfTransaction contextRef="c134" id="ixv-21287">An entity controlled by the CEO</us-gaap:RelatedPartyTransactionDescriptionOfTransaction>
    <us-gaap:IncreaseDecreaseInDueFromOtherRelatedPartiesCurrent contextRef="c134" decimals="0" id="ixv-24341" unitRef="usd">50711</us-gaap:IncreaseDecreaseInDueFromOtherRelatedPartiesCurrent>
    <us-gaap:IncreaseDecreaseInDueFromOtherRelatedPartiesCurrent contextRef="c135" decimals="0" id="ixv-24342" unitRef="usd">33285</us-gaap:IncreaseDecreaseInDueFromOtherRelatedPartiesCurrent>
    <us-gaap:RelatedPartyTransactionDescriptionOfTransaction contextRef="c136" id="ixv-21311">Director of the Company</us-gaap:RelatedPartyTransactionDescriptionOfTransaction>
    <us-gaap:IncreaseDecreaseInDueFromOtherRelatedPartiesCurrent contextRef="c137" decimals="0" id="ixv-24343" unitRef="usd">2972</us-gaap:IncreaseDecreaseInDueFromOtherRelatedPartiesCurrent>
    <us-gaap:IncreaseDecreaseInDueFromOtherRelatedPartiesCurrent contextRef="c0" decimals="0" id="ixv-24344" unitRef="usd">4240524</us-gaap:IncreaseDecreaseInDueFromOtherRelatedPartiesCurrent>
    <us-gaap:IncreaseDecreaseInDueFromOtherRelatedPartiesCurrent contextRef="c6" decimals="0" id="ixv-24345" unitRef="usd">36257</us-gaap:IncreaseDecreaseInDueFromOtherRelatedPartiesCurrent>
    <us-gaap:AccountsReceivableNet contextRef="c111" decimals="0" id="ixv-24346" unitRef="usd">4189813</us-gaap:AccountsReceivableNet>
    <cik0000183782:TemporaryWorkingCapital contextRef="c112" decimals="0" id="ixv-24347" unitRef="usd">4113000</cik0000183782:TemporaryWorkingCapital>
    <cik0000183782:TemporaryWorkingCapital
      contextRef="c112"
      decimals="-5"
      id="ixv-24348"
      unitRef="cny">30000000</cik0000183782:TemporaryWorkingCapital>
    <us-gaap:AccountsReceivableNet contextRef="c113" decimals="0" id="ixv-24349" unitRef="usd">4113000</us-gaap:AccountsReceivableNet>
    <cik0000183782:DeferredRevenueDisclosureTableTextBlock contextRef="c0" id="ixv-24350">Deferred revenue
&#x2013; related parties consist of the following:&lt;table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font: 10pt Times New Roman, Times, Serif"&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="padding-left: 0.125in; text-indent: -0.125in; border-bottom: Black 1.5pt solid; vertical-align: bottom; font-weight: bold; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"&gt;Name&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: center; font-weight: bold; padding-bottom: 1.5pt; vertical-align: bottom"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; vertical-align: bottom; font-weight: bold; text-align: center"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"&gt;Related
    party relationship&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: center; font-weight: bold; padding-bottom: 1.5pt; vertical-align: bottom"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td colspan="2" style="vertical-align: bottom; font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"&gt;September&#160;30,&lt;br/&gt;
    2023&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: center; padding-bottom: 1.5pt; font-weight: bold; vertical-align: bottom"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: center; font-weight: bold; padding-bottom: 1.5pt; vertical-align: bottom"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td colspan="2" style="vertical-align: bottom; font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"&gt;September&#160;30,&lt;br/&gt;
    2022&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: center; padding-bottom: 1.5pt; font-weight: bold; vertical-align: bottom"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="padding-left: 0.125in; text-indent: -0.125in; vertical-align: top; width: 45%; font-weight: normal; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"&gt;Jin
    Med Medical (Korea) Co., Ltd.&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 1%; font-weight: normal"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="vertical-align: top; width: 30%; font-weight: normal; text-align: center"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"&gt;An entity controlled by the CEO&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 1%; font-weight: normal"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="width: 1%; font-weight: normal; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"&gt;$&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 9%; font-weight: normal; text-align: right"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"&gt;117,424&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 1%; font-weight: normal; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 1%; font-weight: normal"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="width: 1%; font-weight: normal; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"&gt;$&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 9%; font-weight: normal; text-align: right"&gt;&lt;span style="-sec-ix-hidden: hidden-fact-93; font-family: Times New Roman, Times, Serif; font-size: 9pt"&gt;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;-&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 1%; font-weight: normal; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="padding-left: 0.125in; text-indent: -0.125in; vertical-align: top; font-weight: normal; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"&gt;Zhongjiankanglu
    Industrial Development (Shanghai) Co., Ltd.&lt;/span&gt;&lt;/td&gt;&lt;td style="font-weight: normal"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="vertical-align: top; font-weight: normal; text-align: center"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"&gt;An entity controlled by the CEO&lt;/span&gt;&lt;/td&gt;&lt;td style="font-weight: normal"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="font-weight: normal; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="font-weight: normal; text-align: right"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"&gt;1,371&lt;/span&gt;&lt;/td&gt;&lt;td style="font-weight: normal; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="font-weight: normal"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="font-weight: normal; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="font-weight: normal; text-align: right"&gt;&lt;span style="-sec-ix-hidden: hidden-fact-94; font-family: Times New Roman, Times, Serif; font-size: 9pt"&gt;-&lt;/span&gt;&lt;/td&gt;&lt;td style="font-weight: normal; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="padding-left: 0.125in; text-indent: -0.125in; vertical-align: top; font-weight: normal; text-align: left; padding-bottom: 1.5pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"&gt;Zhongjin
    Jingau Rehabilitation Equipment (Beijing) Co. Ltd.&lt;/span&gt;&lt;/td&gt;&lt;td style="font-weight: normal; padding-bottom: 1.5pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="vertical-align: top; font-weight: normal; text-align: center; padding-bottom: 1.5pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"&gt;An entity controlled by the CEO&lt;/span&gt;&lt;/td&gt;&lt;td style="font-weight: normal; padding-bottom: 1.5pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; font-weight: normal; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; font-weight: normal; text-align: right"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"&gt;325&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: normal; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="font-weight: normal; padding-bottom: 1.5pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; font-weight: normal; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; font-weight: normal; text-align: right"&gt;&lt;span style="-sec-ix-hidden: hidden-fact-95; font-family: Times New Roman, Times, Serif; font-size: 9pt"&gt;-&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: normal; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="padding-left: 0.125in; text-indent: -0.125in; vertical-align: top; font-weight: normal; text-align: left; padding-bottom: 4pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"&gt;Total
    deferred revenue &#x2013; related parties&lt;/span&gt;&lt;/td&gt;&lt;td style="font-weight: normal; padding-bottom: 4pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="vertical-align: top; font-weight: normal; text-align: center; padding-bottom: 4pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="font-weight: normal; padding-bottom: 4pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="border-bottom: Black 4pt double; font-weight: normal; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"&gt;$&lt;/span&gt;&lt;/td&gt;&lt;td style="border-bottom: Black 4pt double; font-weight: normal; text-align: right"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"&gt;119,120&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 4pt; font-weight: normal; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="font-weight: normal; padding-bottom: 4pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="border-bottom: Black 4pt double; font-weight: normal; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"&gt;$&lt;/span&gt;&lt;/td&gt;&lt;td style="border-bottom: Black 4pt double; font-weight: normal; text-align: right"&gt;&lt;span style="-sec-ix-hidden: hidden-fact-96; font-family: Times New Roman, Times, Serif; font-size: 9pt"&gt;-&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 4pt; font-weight: normal; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;</cik0000183782:DeferredRevenueDisclosureTableTextBlock>
    <us-gaap:RelatedPartyTransactionDescriptionOfTransaction contextRef="c138" id="ixv-21398">An entity controlled by the CEO</us-gaap:RelatedPartyTransactionDescriptionOfTransaction>
    <cik0000183782:DeferredRevenueFromRelatedParty contextRef="c139" decimals="0" id="ixv-24351" unitRef="usd">117424</cik0000183782:DeferredRevenueFromRelatedParty>
    <us-gaap:RelatedPartyTransactionDescriptionOfTransaction contextRef="c141" id="ixv-21422">An entity controlled by the CEO</us-gaap:RelatedPartyTransactionDescriptionOfTransaction>
    <cik0000183782:DeferredRevenueFromRelatedParty contextRef="c142" decimals="0" id="ixv-24352" unitRef="usd">1371</cik0000183782:DeferredRevenueFromRelatedParty>
    <us-gaap:RelatedPartyTransactionDescriptionOfTransaction contextRef="c144" id="ixv-21446">An entity controlled by the CEO</us-gaap:RelatedPartyTransactionDescriptionOfTransaction>
    <cik0000183782:DeferredRevenueFromRelatedParty contextRef="c145" decimals="0" id="ixv-24353" unitRef="usd">325</cik0000183782:DeferredRevenueFromRelatedParty>
    <cik0000183782:DeferredRevenueFromRelatedParty contextRef="c2" decimals="0" id="ixv-24354" unitRef="usd">119120</cik0000183782:DeferredRevenueFromRelatedParty>
    <cik0000183782:ScheduleOfDueToRelatedPartiesTableTextBlock contextRef="c0" id="ixv-24355">Due to related parties
consists of the following:&lt;table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font: 10pt Times New Roman, Times, Serif"&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; padding-left: 0.25in; text-indent: -0.25in; vertical-align: bottom; font-weight: bold; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"&gt;Name&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: center; font-weight: bold; padding-bottom: 1.5pt; vertical-align: bottom"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; vertical-align: bottom; font-weight: bold; text-align: center"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"&gt;Related
    party relationship&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: center; font-weight: bold; padding-bottom: 1.5pt; vertical-align: bottom"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td colspan="2" style="vertical-align: bottom; font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"&gt;September&#160;30,&lt;br/&gt;
    2023&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: center; padding-bottom: 1.5pt; font-weight: bold; vertical-align: bottom"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: center; font-weight: bold; padding-bottom: 1.5pt; vertical-align: bottom"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td colspan="2" style="vertical-align: bottom; font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"&gt;September&#160;30,&lt;br/&gt;
    2022&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: center; padding-bottom: 1.5pt; font-weight: bold; vertical-align: bottom"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="padding-left: 0.25in; text-indent: -0.25in; vertical-align: top; width: 45%; font-weight: normal; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"&gt;Jiangsu
    Zhongjin Kanglu Information Technology Co., Ltd.&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 1%; font-weight: normal"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="vertical-align: top; width: 30%; font-weight: normal; text-align: center"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"&gt;An entity controlled by the CEO&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 1%; font-weight: normal"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="width: 1%; font-weight: normal; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"&gt;$&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 9%; font-weight: normal; text-align: right"&gt;&lt;span style="-sec-ix-hidden: hidden-fact-97; font-family: Times New Roman, Times, Serif; font-size: 9pt"&gt;-&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 1%; font-weight: normal; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 1%; font-weight: normal"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="width: 1%; font-weight: normal; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"&gt;$&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 9%; font-weight: normal; text-align: right"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"&gt;118,066&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 1%; font-weight: normal; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="padding-left: 0.25in; text-indent: -0.25in; vertical-align: top; font-weight: normal; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"&gt;Huaniaoyuan
    Environmental Engineering (Changzhou) Co., Ltd.&lt;/span&gt;&lt;/td&gt;&lt;td style="font-weight: normal"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="vertical-align: top; font-weight: normal; text-align: center"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"&gt;An entity controlled by the CEO&lt;/span&gt;&lt;/td&gt;&lt;td style="font-weight: normal"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="font-weight: normal; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="font-weight: normal; text-align: right"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"&gt;630&lt;/span&gt;&lt;/td&gt;&lt;td style="font-weight: normal; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="font-weight: normal"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="font-weight: normal; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="font-weight: normal; text-align: right"&gt;&lt;span style="-sec-ix-hidden: hidden-fact-98; font-family: Times New Roman, Times, Serif; font-size: 9pt"&gt;-&lt;/span&gt;&lt;/td&gt;&lt;td style="font-weight: normal; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="padding-left: 0.25in; text-indent: -0.25in; vertical-align: top; font-weight: normal; text-align: left; padding-bottom: 1.5pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"&gt;Changzhou
    Zhongjian Kanglu Information Technology Co., Ltd&lt;/span&gt;&lt;/td&gt;&lt;td style="font-weight: normal; padding-bottom: 1.5pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="vertical-align: top; font-weight: normal; text-align: center; padding-bottom: 1.5pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"&gt;An entity controlled by the CEO&lt;/span&gt;&lt;/td&gt;&lt;td style="font-weight: normal; padding-bottom: 1.5pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; font-weight: normal; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; font-weight: normal; text-align: right"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"&gt;494&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: normal; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="font-weight: normal; padding-bottom: 1.5pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; font-weight: normal; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; font-weight: normal; text-align: right"&gt;&lt;span style="-sec-ix-hidden: hidden-fact-99; font-family: Times New Roman, Times, Serif; font-size: 9pt"&gt;-&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: normal; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="padding-left: 0.25in; text-indent: -0.25in; vertical-align: top; font-weight: normal; text-align: left; padding-bottom: 4pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"&gt;Total
    due to related parties&lt;/span&gt;&lt;/td&gt;&lt;td style="font-weight: normal; padding-bottom: 4pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="vertical-align: top; font-weight: normal; text-align: center; padding-bottom: 4pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="font-weight: normal; padding-bottom: 4pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="border-bottom: Black 4pt double; font-weight: normal; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"&gt;$&lt;/span&gt;&lt;/td&gt;&lt;td style="border-bottom: Black 4pt double; font-weight: normal; text-align: right"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"&gt;1,124&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 4pt; font-weight: normal; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="font-weight: normal; padding-bottom: 4pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="border-bottom: Black 4pt double; font-weight: normal; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"&gt;$&lt;/span&gt;&lt;/td&gt;&lt;td style="border-bottom: Black 4pt double; font-weight: normal; text-align: right"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"&gt;118,066&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 4pt; font-weight: normal; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;</cik0000183782:ScheduleOfDueToRelatedPartiesTableTextBlock>
    <us-gaap:RelatedPartyTransactionDescriptionOfTransaction contextRef="c147" id="ixv-21524">An entity controlled by the CEO</us-gaap:RelatedPartyTransactionDescriptionOfTransaction>
    <cik0000183782:DueToRelatedParties contextRef="c149" decimals="0" id="ixv-24356" unitRef="usd">118066</cik0000183782:DueToRelatedParties>
    <us-gaap:RelatedPartyTransactionDescriptionOfTransaction contextRef="c150" id="ixv-21548">An entity controlled by the CEO</us-gaap:RelatedPartyTransactionDescriptionOfTransaction>
    <cik0000183782:DueToRelatedParties contextRef="c151" decimals="0" id="ixv-24357" unitRef="usd">630</cik0000183782:DueToRelatedParties>
    <us-gaap:RelatedPartyTransactionDescriptionOfTransaction contextRef="c153" id="ixv-21572">An entity controlled by the CEO</us-gaap:RelatedPartyTransactionDescriptionOfTransaction>
    <cik0000183782:DueToRelatedParties contextRef="c154" decimals="0" id="ixv-24358" unitRef="usd">494</cik0000183782:DueToRelatedParties>
    <cik0000183782:DueToRelatedParties contextRef="c2" decimals="0" id="ixv-24359" unitRef="usd">1124</cik0000183782:DueToRelatedParties>
    <cik0000183782:DueToRelatedParties contextRef="c3" decimals="0" id="ixv-24360" unitRef="usd">118066</cik0000183782:DueToRelatedParties>
    <us-gaap:ScheduleOfRelatedPartyTransactionsTableTextBlock contextRef="c0" id="ixv-24361">Revenue from related
parties consists of the following:&lt;table cellpadding="0" cellspacing="0" style="font: 9pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"&gt;
  &lt;tr style="font: 9pt Times New Roman, Times, Serif; vertical-align: bottom"&gt;
    &lt;td style="font: normal 9pt Times New Roman, Times, Serif; padding-left: 0.125in; text-indent: -0.125in; vertical-align: bottom; text-align: center"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="font: normal 9pt Times New Roman, Times, Serif; text-align: center; padding-bottom: 1.5pt; vertical-align: bottom"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="font: normal 9pt Times New Roman, Times, Serif; vertical-align: bottom; text-align: center"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="font: bold 9pt Times New Roman, Times, Serif; text-align: center; padding-bottom: 1.5pt; vertical-align: bottom"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td colspan="10" style="font: bold 9pt Times New Roman, Times, Serif; vertical-align: bottom; text-align: center; border-bottom: Black 1.5pt solid"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"&gt;For
    the Years Ended September 30,&lt;/span&gt;&lt;/td&gt;&lt;td style="font: bold 9pt Times New Roman, Times, Serif; text-align: center; padding-bottom: 1.5pt; vertical-align: bottom"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="font: 9pt Times New Roman, Times, Serif; vertical-align: bottom"&gt;
    &lt;td style="font: bold 9pt Times New Roman, Times, Serif; padding-left: 0.125in; text-indent: -0.125in; border-bottom: Black 1.5pt solid; vertical-align: bottom; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"&gt;Name&lt;/span&gt;&lt;/td&gt;&lt;td style="font: bold 9pt Times New Roman, Times, Serif; text-align: center; padding-bottom: 1.5pt; vertical-align: bottom"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; font: bold 9pt Times New Roman, Times, Serif; vertical-align: bottom; text-align: center"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"&gt;Related
    party relationship&lt;/span&gt;&lt;/td&gt;&lt;td style="font: bold 9pt Times New Roman, Times, Serif; text-align: center; padding-bottom: 1.5pt; vertical-align: bottom"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td colspan="2" style="font: bold 9pt Times New Roman, Times, Serif; vertical-align: bottom; text-align: center; border-bottom: Black 1.5pt solid"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"&gt;2023&lt;/span&gt;&lt;/td&gt;&lt;td style="font: bold 9pt Times New Roman, Times, Serif; text-align: center; padding-bottom: 1.5pt; vertical-align: bottom"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="font: bold 9pt Times New Roman, Times, Serif; text-align: center; padding-bottom: 1.5pt; vertical-align: bottom"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td colspan="2" style="font: bold 9pt Times New Roman, Times, Serif; vertical-align: bottom; text-align: center; border-bottom: Black 1.5pt solid"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"&gt;2022&lt;/span&gt;&lt;/td&gt;&lt;td style="font: bold 9pt Times New Roman, Times, Serif; text-align: center; padding-bottom: 1.5pt; vertical-align: bottom"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="font: bold 9pt Times New Roman, Times, Serif; text-align: center; padding-bottom: 1.5pt; vertical-align: bottom"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td colspan="2" style="font: bold 9pt Times New Roman, Times, Serif; vertical-align: bottom; text-align: center; border-bottom: Black 1.5pt solid"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"&gt;2021&lt;/span&gt;&lt;/td&gt;&lt;td style="font: bold 9pt Times New Roman, Times, Serif; text-align: center; padding-bottom: 1.5pt; vertical-align: bottom"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="font: 9pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="font: normal 9pt Times New Roman, Times, Serif; padding-left: 0.125in; text-indent: -0.125in; vertical-align: top; width: 32%; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"&gt;Jiangsu
    Zhongjin Kanglu Information Technology Co., Ltd.&lt;/span&gt;&lt;/td&gt;&lt;td style="font: normal 9pt Times New Roman, Times, Serif; width: 1%"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="font: normal 9pt Times New Roman, Times, Serif; vertical-align: top; width: 31%; text-align: center"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"&gt;An entity controlled by the CEO&lt;/span&gt;&lt;/td&gt;&lt;td style="font: normal 9pt Times New Roman, Times, Serif; width: 1%"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="font: normal 9pt Times New Roman, Times, Serif; width: 1%; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"&gt;$&lt;/span&gt;&lt;/td&gt;&lt;td style="font: normal 9pt Times New Roman, Times, Serif; width: 9%; text-align: right"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"&gt;858,743&lt;/span&gt;&lt;/td&gt;&lt;td style="font: normal 9pt Times New Roman, Times, Serif; width: 1%; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="font: normal 9pt Times New Roman, Times, Serif; width: 1%"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="font: normal 9pt Times New Roman, Times, Serif; width: 1%; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"&gt;$&lt;/span&gt;&lt;/td&gt;&lt;td style="font: normal 9pt Times New Roman, Times, Serif; width: 9%; text-align: right"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"&gt;737,450&lt;/span&gt;&lt;/td&gt;&lt;td style="font: normal 9pt Times New Roman, Times, Serif; width: 1%; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="font: normal 9pt Times New Roman, Times, Serif; width: 1%"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="font: normal 9pt Times New Roman, Times, Serif; width: 1%; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"&gt;$&lt;/span&gt;&lt;/td&gt;&lt;td style="font: normal 9pt Times New Roman, Times, Serif; width: 9%; text-align: right"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"&gt;578,302&lt;/span&gt;&lt;/td&gt;&lt;td style="font: normal 9pt Times New Roman, Times, Serif; width: 1%; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="font: 9pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: White"&gt;
    &lt;td style="font: normal 9pt Times New Roman, Times, Serif; padding-left: 0.125in; text-indent: -0.125in; vertical-align: top; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"&gt;Jinmed
    International Co., Ltd.&lt;/span&gt;&lt;/td&gt;&lt;td style="font: normal 9pt Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="font: normal 9pt Times New Roman, Times, Serif; vertical-align: top; text-align: center"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"&gt;An entity controlled by the CEO&lt;/span&gt;&lt;/td&gt;&lt;td style="font: normal 9pt Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="font: normal 9pt Times New Roman, Times, Serif; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="font: normal 9pt Times New Roman, Times, Serif; text-align: right"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"&gt;146,268&lt;/span&gt;&lt;/td&gt;&lt;td style="font: normal 9pt Times New Roman, Times, Serif; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="font: normal 9pt Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="font: normal 9pt Times New Roman, Times, Serif; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="font: normal 9pt Times New Roman, Times, Serif; text-align: right"&gt;&lt;span style="-sec-ix-hidden: hidden-fact-100; font-family: Times New Roman, Times, Serif; font-size: 9pt"&gt;-&lt;/span&gt;&lt;/td&gt;&lt;td style="font: normal 9pt Times New Roman, Times, Serif; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="font: normal 9pt Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="font: normal 9pt Times New Roman, Times, Serif; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="font: normal 9pt Times New Roman, Times, Serif; text-align: right"&gt;&lt;span style="-sec-ix-hidden: hidden-fact-101; font-family: Times New Roman, Times, Serif; font-size: 9pt"&gt;-&lt;/span&gt;&lt;/td&gt;&lt;td style="font: normal 9pt Times New Roman, Times, Serif; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="font: 9pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="font: normal 9pt Times New Roman, Times, Serif; padding-left: 0.125in; text-indent: -0.125in; vertical-align: top; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"&gt;Zhongjiankanglu
    Industrial Development (Shanghai) Co., Ltd.&lt;/span&gt;&lt;/td&gt;&lt;td style="font: normal 9pt Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="font: normal 9pt Times New Roman, Times, Serif; vertical-align: top; text-align: center"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"&gt;An entity controlled by the CEO&lt;/span&gt;&lt;/td&gt;&lt;td style="font: normal 9pt Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="font: normal 9pt Times New Roman, Times, Serif; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="font: normal 9pt Times New Roman, Times, Serif; text-align: right"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"&gt;6,759&lt;/span&gt;&lt;/td&gt;&lt;td style="font: normal 9pt Times New Roman, Times, Serif; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="font: normal 9pt Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="font: normal 9pt Times New Roman, Times, Serif; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="font: normal 9pt Times New Roman, Times, Serif; text-align: right"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"&gt;276,429&lt;/span&gt;&lt;/td&gt;&lt;td style="font: normal 9pt Times New Roman, Times, Serif; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="font: normal 9pt Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="font: normal 9pt Times New Roman, Times, Serif; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="font: normal 9pt Times New Roman, Times, Serif; text-align: right"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"&gt;52,274&lt;/span&gt;&lt;/td&gt;&lt;td style="font: normal 9pt Times New Roman, Times, Serif; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="font: 9pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: White"&gt;
    &lt;td style="font: normal 9pt Times New Roman, Times, Serif; padding-left: 0.125in; text-indent: -0.125in; vertical-align: top; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"&gt;Zhongjin
    Hongkang Medical Technology (Shanghai) Co., Ltd.&lt;/span&gt;&lt;/td&gt;&lt;td style="font: normal 9pt Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="font: normal 9pt Times New Roman, Times, Serif; vertical-align: top; text-align: center"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"&gt;An entity controlled by the CEO&lt;/span&gt;&lt;/td&gt;&lt;td style="font: normal 9pt Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="font: normal 9pt Times New Roman, Times, Serif; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="font: normal 9pt Times New Roman, Times, Serif; text-align: right"&gt;&lt;span style="-sec-ix-hidden: hidden-fact-102; font-family: Times New Roman, Times, Serif; font-size: 9pt"&gt;-&lt;/span&gt;&lt;/td&gt;&lt;td style="font: normal 9pt Times New Roman, Times, Serif; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="font: normal 9pt Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="font: normal 9pt Times New Roman, Times, Serif; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="font: normal 9pt Times New Roman, Times, Serif; text-align: right"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"&gt;70,816&lt;/span&gt;&lt;/td&gt;&lt;td style="font: normal 9pt Times New Roman, Times, Serif; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="font: normal 9pt Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="font: normal 9pt Times New Roman, Times, Serif; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="font: normal 9pt Times New Roman, Times, Serif; text-align: right"&gt;&lt;span style="-sec-ix-hidden: hidden-fact-103; font-family: Times New Roman, Times, Serif; font-size: 9pt"&gt;-&lt;/span&gt;&lt;/td&gt;&lt;td style="font: normal 9pt Times New Roman, Times, Serif; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="font: 9pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="font: normal 9pt Times New Roman, Times, Serif; padding-left: 0.125in; text-indent: -0.125in; vertical-align: top; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"&gt;Zhongjin
    Jingau Rehabilitation Equipment (Beijing) Co. Ltd.&lt;/span&gt;&lt;/td&gt;&lt;td style="font: normal 9pt Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="font: normal 9pt Times New Roman, Times, Serif; vertical-align: top; text-align: center"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"&gt;An entity controlled by the CEO&lt;/span&gt;&lt;/td&gt;&lt;td style="font: normal 9pt Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="font: normal 9pt Times New Roman, Times, Serif; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="font: normal 9pt Times New Roman, Times, Serif; text-align: right"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"&gt;10,588&lt;/span&gt;&lt;/td&gt;&lt;td style="font: normal 9pt Times New Roman, Times, Serif; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="font: normal 9pt Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="font: normal 9pt Times New Roman, Times, Serif; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="font: normal 9pt Times New Roman, Times, Serif; text-align: right"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"&gt;24,707&lt;/span&gt;&lt;/td&gt;&lt;td style="font: normal 9pt Times New Roman, Times, Serif; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="font: normal 9pt Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="font: normal 9pt Times New Roman, Times, Serif; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="font: normal 9pt Times New Roman, Times, Serif; text-align: right"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"&gt;26,484&lt;/span&gt;&lt;/td&gt;&lt;td style="font: normal 9pt Times New Roman, Times, Serif; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="font: 9pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: White"&gt;
    &lt;td style="font: normal 9pt Times New Roman, Times, Serif; padding-left: 0.125in; text-indent: -0.125in; vertical-align: top; text-align: left; padding-bottom: 1.5pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"&gt;Huaniaoyuan
    Catering Management (Changzhou) Co. Ltd.&lt;/span&gt;&lt;/td&gt;&lt;td style="font: normal 9pt Times New Roman, Times, Serif; padding-bottom: 1.5pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="font: normal 9pt Times New Roman, Times, Serif; vertical-align: top; text-align: center; padding-bottom: 1.5pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"&gt;An entity controlled by the CEO&lt;/span&gt;&lt;/td&gt;&lt;td style="font: normal 9pt Times New Roman, Times, Serif; padding-bottom: 1.5pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="font: normal 9pt Times New Roman, Times, Serif; border-bottom: Black 1.5pt solid; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="font: normal 9pt Times New Roman, Times, Serif; border-bottom: Black 1.5pt solid; text-align: right"&gt;&lt;span style="-sec-ix-hidden: hidden-fact-104; font-family: Times New Roman, Times, Serif; font-size: 9pt"&gt;-&lt;/span&gt;&lt;/td&gt;&lt;td style="font: normal 9pt Times New Roman, Times, Serif; padding-bottom: 1.5pt; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="font: normal 9pt Times New Roman, Times, Serif; padding-bottom: 1.5pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="font: normal 9pt Times New Roman, Times, Serif; border-bottom: Black 1.5pt solid; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="font: normal 9pt Times New Roman, Times, Serif; border-bottom: Black 1.5pt solid; text-align: right"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"&gt;1,621&lt;/span&gt;&lt;/td&gt;&lt;td style="font: normal 9pt Times New Roman, Times, Serif; padding-bottom: 1.5pt; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="font: normal 9pt Times New Roman, Times, Serif; padding-bottom: 1.5pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="font: normal 9pt Times New Roman, Times, Serif; border-bottom: Black 1.5pt solid; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="font: normal 9pt Times New Roman, Times, Serif; border-bottom: Black 1.5pt solid; text-align: right"&gt;&lt;span style="-sec-ix-hidden: hidden-fact-105; font-family: Times New Roman, Times, Serif; font-size: 9pt"&gt;-&lt;/span&gt;&lt;/td&gt;&lt;td style="font: normal 9pt Times New Roman, Times, Serif; padding-bottom: 1.5pt; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="font: 9pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="font: normal 9pt Times New Roman, Times, Serif; padding-left: 0.125in; text-indent: -0.125in; vertical-align: top; text-align: left; padding-bottom: 4pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"&gt;Total
    revenue from related parties&lt;/span&gt;&lt;/td&gt;&lt;td style="font: normal 9pt Times New Roman, Times, Serif; padding-bottom: 4pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="font: normal 9pt Times New Roman, Times, Serif; vertical-align: top; text-align: center; padding-bottom: 4pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="font: normal 9pt Times New Roman, Times, Serif; padding-bottom: 4pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="font: normal 9pt Times New Roman, Times, Serif; border-bottom: Black 4pt double; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"&gt;$&lt;/span&gt;&lt;/td&gt;&lt;td style="font: normal 9pt Times New Roman, Times, Serif; border-bottom: Black 4pt double; text-align: right"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"&gt;1,022,358&lt;/span&gt;&lt;/td&gt;&lt;td style="font: normal 9pt Times New Roman, Times, Serif; padding-bottom: 4pt; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="font: normal 9pt Times New Roman, Times, Serif; padding-bottom: 4pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="font: normal 9pt Times New Roman, Times, Serif; border-bottom: Black 4pt double; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"&gt;$&lt;/span&gt;&lt;/td&gt;&lt;td style="font: normal 9pt Times New Roman, Times, Serif; border-bottom: Black 4pt double; text-align: right"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"&gt;1,111,023&lt;/span&gt;&lt;/td&gt;&lt;td style="font: normal 9pt Times New Roman, Times, Serif; padding-bottom: 4pt; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="font: normal 9pt Times New Roman, Times, Serif; padding-bottom: 4pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="font: normal 9pt Times New Roman, Times, Serif; border-bottom: Black 4pt double; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"&gt;$&lt;/span&gt;&lt;/td&gt;&lt;td style="font: normal 9pt Times New Roman, Times, Serif; border-bottom: Black 4pt double; text-align: right"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"&gt;657,060&lt;/span&gt;&lt;/td&gt;&lt;td style="font: normal 9pt Times New Roman, Times, Serif; padding-bottom: 4pt; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;</us-gaap:ScheduleOfRelatedPartyTransactionsTableTextBlock>
    <us-gaap:RelatedPartyTransactionDescriptionOfTransaction contextRef="c147" id="ixv-21689">An entity controlled by the CEO</us-gaap:RelatedPartyTransactionDescriptionOfTransaction>
    <cik0000183782:RevenueFromRelatedPartie contextRef="c147" decimals="0" id="ixv-24362" unitRef="usd">858743</cik0000183782:RevenueFromRelatedPartie>
    <cik0000183782:RevenueFromRelatedPartie contextRef="c156" decimals="0" id="ixv-24363" unitRef="usd">737450</cik0000183782:RevenueFromRelatedPartie>
    <cik0000183782:RevenueFromRelatedPartie contextRef="c157" decimals="0" id="ixv-24364" unitRef="usd">578302</cik0000183782:RevenueFromRelatedPartie>
    <us-gaap:RelatedPartyTransactionDescriptionOfTransaction contextRef="c158" id="ixv-21721">An entity controlled by the CEO</us-gaap:RelatedPartyTransactionDescriptionOfTransaction>
    <cik0000183782:RevenueFromRelatedPartie contextRef="c158" decimals="0" id="ixv-24365" unitRef="usd">146268</cik0000183782:RevenueFromRelatedPartie>
    <us-gaap:RelatedPartyTransactionDescriptionOfTransaction contextRef="c141" id="ixv-21753">An entity controlled by the CEO</us-gaap:RelatedPartyTransactionDescriptionOfTransaction>
    <cik0000183782:RevenueFromRelatedPartie contextRef="c141" decimals="0" id="ixv-24366" unitRef="usd">6759</cik0000183782:RevenueFromRelatedPartie>
    <cik0000183782:RevenueFromRelatedPartie contextRef="c161" decimals="0" id="ixv-24367" unitRef="usd">276429</cik0000183782:RevenueFromRelatedPartie>
    <cik0000183782:RevenueFromRelatedPartie contextRef="c162" decimals="0" id="ixv-24368" unitRef="usd">52274</cik0000183782:RevenueFromRelatedPartie>
    <us-gaap:RelatedPartyTransactionDescriptionOfTransaction contextRef="c163" id="ixv-21785">An entity controlled by the CEO</us-gaap:RelatedPartyTransactionDescriptionOfTransaction>
    <cik0000183782:RevenueFromRelatedPartie contextRef="c164" decimals="0" id="ixv-24369" unitRef="usd">70816</cik0000183782:RevenueFromRelatedPartie>
    <us-gaap:RelatedPartyTransactionDescriptionOfTransaction contextRef="c144" id="ixv-21817">An entity controlled by the CEO</us-gaap:RelatedPartyTransactionDescriptionOfTransaction>
    <cik0000183782:RevenueFromRelatedPartie contextRef="c144" decimals="0" id="ixv-24370" unitRef="usd">10588</cik0000183782:RevenueFromRelatedPartie>
    <cik0000183782:RevenueFromRelatedPartie contextRef="c166" decimals="0" id="ixv-24371" unitRef="usd">24707</cik0000183782:RevenueFromRelatedPartie>
    <cik0000183782:RevenueFromRelatedPartie contextRef="c167" decimals="0" id="ixv-24372" unitRef="usd">26484</cik0000183782:RevenueFromRelatedPartie>
    <us-gaap:RelatedPartyTransactionDescriptionOfTransaction contextRef="c134" id="ixv-21849">An entity controlled by the CEO</us-gaap:RelatedPartyTransactionDescriptionOfTransaction>
    <cik0000183782:RevenueFromRelatedPartie contextRef="c135" decimals="0" id="ixv-24373" unitRef="usd">1621</cik0000183782:RevenueFromRelatedPartie>
    <cik0000183782:RevenueFromRelatedPartie contextRef="c0" decimals="0" id="ixv-24374" unitRef="usd">1022358</cik0000183782:RevenueFromRelatedPartie>
    <cik0000183782:RevenueFromRelatedPartie contextRef="c6" decimals="0" id="ixv-24375" unitRef="usd">1111023</cik0000183782:RevenueFromRelatedPartie>
    <cik0000183782:RevenueFromRelatedPartie contextRef="c7" decimals="0" id="ixv-24376" unitRef="usd">657060</cik0000183782:RevenueFromRelatedPartie>
    <us-gaap:IncomeTaxDisclosureTextBlock contextRef="c0" id="ixv-21910">&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: left; background-color: transparent"&gt;&lt;b&gt;NOTE 10 &#x2014;
TAXES&lt;/b&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: left; background-color: transparent"&gt;&lt;b&gt;&#160;&lt;/b&gt;&lt;/p&gt;

&lt;p style="text-align: left; font: normal 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"&gt;&lt;span style="font-size: 10pt"&gt;&lt;b&gt;(a) Corporate Income Taxes (&#x201c;CIT&#x201d;)&lt;/b&gt;&lt;/span&gt;&lt;/p&gt;


&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: left; background-color: transparent"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent"&gt;The Company is
subject to income taxes on an entity basis on income arising in or derived from the tax jurisdiction in which each entity is domiciled.&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent"&gt;&lt;b&gt;&#160;&lt;/b&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent"&gt;&lt;i&gt;&lt;span style="text-decoration:underline"&gt;Cayman Islands&lt;/span&gt;&lt;/i&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent"&gt;&lt;i&gt;&#160;&lt;/i&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent"&gt;Under the current
laws of the Cayman Islands, the Company is not subject to tax on income or capital gain. In addition, no Cayman Islands withholding tax
will be imposed upon the payment of dividends by the Company to its shareholders.&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: left; background-color: transparent"&gt;&lt;i&gt;&lt;span style="text-decoration:underline"&gt;Hong Kong&lt;/span&gt;&lt;/i&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent"&gt;Zhongjin HK is
subject to Hong Kong profits tax at a rate of 8.25% on assessable profits up to HK$2,000,000, and 16.5% on any part of assessable profits
over HK$2,000,000. However, it did not generate any assessable profits arising in or derived from Hong Kong for the years ended September
30, 2023, 2022 and 2021, and accordingly no provision for Hong Kong profits tax has been made in these periods.&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent"&gt;&lt;span style="text-decoration:underline"&gt;PRC&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent"&gt;Erhua Med, Changzhou
Zhongjin and its subsidiaries are incorporated in the PRC, and are subject to the PRC Enterprise Income Tax. Under the Enterprise Income
Tax (&#x201c;EIT&#x201d;) Law of PRC, domestic enterprises and Foreign Investment Enterprises (&#x201c;FIE&#x201d;) are subject to a unified
25% enterprise income tax rate while preferential tax rates, tax holidays and even tax exemptions may be granted on case-by-case basis.&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent"&gt;&#160;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent"&gt;EIT grants preferential
tax treatment to High and New Technology Enterprises (&#x201c;HNTEs&#x201d;). 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. Changzhou Zhongjin and Taizhou
Zhongjin, the VIE and VIE&#x2019;s main operating subsidiary in the PRC, were approved as HNTEs and are entitled to a reduced income tax
rate of 15% beginning November 2018 and November 2019, respectively, which are valid for three years. In November 2021, Changzhou Zhongjin
successfully renewed its HNTE certification with local government and continued to enjoy the reduced income tax rate of 15% for another
three years through November 2024. In November 2022, Taizhou Zhongjin successfully renewed its HNTE certification with local government
and continued to enjoy the reduced income tax rate of 15% for another three years through November 2025.&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent"&gt;In addition, based
on the EIT Law of PRC, and according to the Announcement on Issues Related to the Implementation of Inclusive Income Tax Reduction and
Exemption Policy for Small and Low Profit Enterprises issued by the State Administration of Taxation on January 18, 2019 and April 2,
2021, once an enterprise meets certain requirements and is identified as a small-scale minimal profit enterprise, the portion of its
taxable income not more than RMB1 million is subject to a reduced rate of 5% (the rate was further reduced to 2.5% for the period from
January 1, 2021 to December 31, 2022), and the portion between RMB1 million and RMB3 million is subject to a reduced rate of 10%. The
policy is effective for the period from January 1, 2019 to December 31, 2022. According to the Announcement on Implementing the Preferential
Income Tax Policies for Small-Scale Minimal Profit Enterprise on March 14, 2022 and March 26, 2023, the taxable income not more than
RMB3 million is subject to a reduced rate of 5% during the period from January 1, 2023 to December 31, 2024. Zhongjin Jing&#x2019;ao is
qualified as a small-scale minimal profit enterprise for the years ended September 30, 2023, 2022 and 2021.&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent"&gt;EIT is typically
governed by the local tax authority in the PRC. Each local tax authority at times may grant tax holidays to local enterprises as a way
to encourage entrepreneurship and stimulate local economy. The corporate income taxes for the years ended September 30, 2023, 2022 and
2021 were reported at a reduced rate for both Changzhou Zhongjin and Taizhou Zhongjin for being approved as HNTEs and enjoying a reduced
income tax rate at 15% instead of 25%, and Zhongjin Jing&#x2019;ao is qualified as a small-scale minimal profit enterprise for a further
reduced income tax rate of 2.5%. The impact of the tax holidays noted above decreased the Company&#x2019;s income taxes by $374,530, $270,220
and $284,786 for the years ended September 30, 2023, 2022 and 2021, respectively. The effect of the tax holidays on net income per share
(basic and diluted) was immaterial for the years ended September 30, 2023, 2022 and 2021.&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: left; background-color: transparent"&gt;The components of
the income tax provision are as follows:&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: left; background-color: transparent"&gt;&#160;&lt;/p&gt;

&lt;table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font: 10pt Times New Roman, Times, Serif"&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="font-weight: normal; text-align: center"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="10" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"&gt;For the Years Ended September
    30,&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="font-weight: normal; text-align: center"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"&gt;2023&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"&gt;2022&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"&gt;2021&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="font-weight: normal; text-align: left"&gt;Current tax provision&lt;/td&gt;&lt;td style="font-weight: normal"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="font-weight: normal; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: normal"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: normal"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="font-weight: normal; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: normal"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: normal"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="font-weight: normal; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: normal"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="font-weight: normal; text-align: left"&gt;BVI&lt;/td&gt;&lt;td style="font-weight: normal"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: normal; text-align: left"&gt;$&lt;/td&gt;&lt;td style="font-weight: normal; text-align: right"&gt;&lt;div style="-sec-ix-hidden: hidden-fact-106"&gt;-&lt;/div&gt;&lt;/td&gt;&lt;td style="font-weight: normal; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: normal"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: normal; text-align: left"&gt;$&lt;/td&gt;&lt;td style="font-weight: normal; text-align: right"&gt;&lt;div style="-sec-ix-hidden: hidden-fact-107"&gt;-&lt;/div&gt;&lt;/td&gt;&lt;td style="font-weight: normal; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: normal"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: normal; text-align: left"&gt;$&lt;/td&gt;&lt;td style="font-weight: normal; text-align: right"&gt;&lt;div style="-sec-ix-hidden: hidden-fact-108"&gt;-&lt;/div&gt;&lt;/td&gt;&lt;td style="font-weight: normal; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="font-weight: normal; text-align: left"&gt;Hong Kong&lt;/td&gt;&lt;td style="font-weight: normal"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: normal; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: normal; text-align: right"&gt;&lt;div style="-sec-ix-hidden: hidden-fact-109"&gt;-&lt;/div&gt;&lt;/td&gt;&lt;td style="font-weight: normal; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: normal"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: normal; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: normal; text-align: right"&gt;&lt;div style="-sec-ix-hidden: hidden-fact-110"&gt;-&lt;/div&gt;&lt;/td&gt;&lt;td style="font-weight: normal; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: normal"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: normal; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: normal; text-align: right"&gt;&lt;div style="-sec-ix-hidden: hidden-fact-111"&gt;-&lt;/div&gt;&lt;/td&gt;&lt;td style="font-weight: normal; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="width: 64%; font-weight: normal; text-align: left; padding-bottom: 1.5pt"&gt;PRC&lt;/td&gt;&lt;td style="width: 1%; font-weight: normal; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; border-bottom: Black 1.5pt solid; font-weight: normal; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 9%; border-bottom: Black 1.5pt solid; font-weight: normal; text-align: right"&gt;254,105&lt;/td&gt;&lt;td style="width: 1%; padding-bottom: 1.5pt; font-weight: normal; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 1%; font-weight: normal; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; border-bottom: Black 1.5pt solid; font-weight: normal; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 9%; border-bottom: Black 1.5pt solid; font-weight: normal; text-align: right"&gt;122,133&lt;/td&gt;&lt;td style="width: 1%; padding-bottom: 1.5pt; font-weight: normal; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 1%; font-weight: normal; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; border-bottom: Black 1.5pt solid; font-weight: normal; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 9%; border-bottom: Black 1.5pt solid; font-weight: normal; text-align: right"&gt;250,305&lt;/td&gt;&lt;td style="width: 1%; padding-bottom: 1.5pt; font-weight: normal; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="font-weight: normal; text-align: left; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: normal; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; font-weight: normal; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; font-weight: normal; text-align: right"&gt;254,105&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: normal; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: normal; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; font-weight: normal; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; font-weight: normal; text-align: right"&gt;122,133&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: normal; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: normal; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; font-weight: normal; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; font-weight: normal; text-align: right"&gt;250,305&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: normal; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="font-weight: normal; text-align: left"&gt;Deferred tax provision (benefit)&lt;/td&gt;&lt;td style="font-weight: normal"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: normal; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: normal; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: normal; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: normal"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: normal; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: normal; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: normal; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: normal"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: normal; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: normal; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: normal; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="font-weight: normal; text-align: left"&gt;BVI&lt;/td&gt;&lt;td style="font-weight: normal"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: normal; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: normal; text-align: right"&gt;&lt;div style="-sec-ix-hidden: hidden-fact-112"&gt;-&lt;/div&gt;&lt;/td&gt;&lt;td style="font-weight: normal; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: normal"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: normal; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: normal; text-align: right"&gt;&lt;div style="-sec-ix-hidden: hidden-fact-113"&gt;-&lt;/div&gt;&lt;/td&gt;&lt;td style="font-weight: normal; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: normal"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: normal; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: normal; text-align: right"&gt;&lt;div style="-sec-ix-hidden: hidden-fact-114"&gt;-&lt;/div&gt;&lt;/td&gt;&lt;td style="font-weight: normal; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="font-weight: normal; text-align: left"&gt;Hong Kong&lt;/td&gt;&lt;td style="font-weight: normal"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: normal; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: normal; text-align: right"&gt;&lt;div style="-sec-ix-hidden: hidden-fact-115"&gt;-&lt;/div&gt;&lt;/td&gt;&lt;td style="font-weight: normal; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: normal"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: normal; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: normal; text-align: right"&gt;&lt;div style="-sec-ix-hidden: hidden-fact-116"&gt;-&lt;/div&gt;&lt;/td&gt;&lt;td style="font-weight: normal; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: normal"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: normal; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: normal; text-align: right"&gt;&lt;div style="-sec-ix-hidden: hidden-fact-117"&gt;-&lt;/div&gt;&lt;/td&gt;&lt;td style="font-weight: normal; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="font-weight: normal; text-align: left; padding-bottom: 1.5pt"&gt;PRC&lt;/td&gt;&lt;td style="font-weight: normal; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; font-weight: normal; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; font-weight: normal; text-align: right"&gt;89,602&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: normal; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: normal; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; font-weight: normal; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; font-weight: normal; text-align: right"&gt;(86,022&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: normal; text-align: left"&gt;)&lt;/td&gt;&lt;td style="font-weight: normal; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; font-weight: normal; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; font-weight: normal; text-align: right"&gt;(1,664&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: normal; text-align: left"&gt;)&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="font-weight: normal; text-align: left; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: normal; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; font-weight: normal; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; font-weight: normal; text-align: right"&gt;89,602&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: normal; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: normal; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; font-weight: normal; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; font-weight: normal; text-align: right"&gt;(86,022&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: normal; text-align: left"&gt;)&lt;/td&gt;&lt;td style="font-weight: normal; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; font-weight: normal; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; font-weight: normal; text-align: right"&gt;(1,664&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: normal; text-align: left"&gt;)&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="font-weight: normal; text-align: left; padding-bottom: 4pt"&gt;Income tax provision&lt;/td&gt;&lt;td style="font-weight: normal; padding-bottom: 4pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 4pt double; font-weight: normal; text-align: left"&gt;$&lt;/td&gt;&lt;td style="border-bottom: Black 4pt double; font-weight: normal; text-align: right"&gt;343,707&lt;/td&gt;&lt;td style="padding-bottom: 4pt; font-weight: normal; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: normal; padding-bottom: 4pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 4pt double; font-weight: normal; text-align: left"&gt;$&lt;/td&gt;&lt;td style="border-bottom: Black 4pt double; font-weight: normal; text-align: right"&gt;36,111&lt;/td&gt;&lt;td style="padding-bottom: 4pt; font-weight: normal; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: normal; padding-bottom: 4pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 4pt double; font-weight: normal; text-align: left"&gt;$&lt;/td&gt;&lt;td style="border-bottom: Black 4pt double; font-weight: normal; text-align: right"&gt;248,641&lt;/td&gt;&lt;td style="padding-bottom: 4pt; font-weight: normal; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent"&gt;&#160;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: left; background-color: transparent"&gt;Deferred tax assets,
net are composed of the following:&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: left; background-color: transparent"&gt;&#160;&lt;/p&gt;

&lt;table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font: 10pt Times New Roman, Times, Serif"&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="padding-left: 0.125in; text-indent: -0.125in; font-weight: normal; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"&gt;September&#160;30,&lt;br/&gt; 2023&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"&gt;September&#160;30,&lt;br/&gt; 2022&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="padding-left: 0.125in; text-indent: -0.125in; font-weight: normal; text-align: left"&gt;Deferred tax assets:&lt;/td&gt;&lt;td style="font-weight: normal"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="font-weight: normal; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: normal"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: normal"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="font-weight: normal; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: normal"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="padding-left: 0.25in; text-indent: -0.125in; width: 76%; font-weight: normal; text-align: left"&gt;Net operating loss carry-forwards&lt;/td&gt;&lt;td style="width: 1%; font-weight: normal"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; font-weight: normal; text-align: left"&gt;$&lt;/td&gt;&lt;td style="width: 9%; font-weight: normal; text-align: right"&gt;5,049&lt;/td&gt;&lt;td style="width: 1%; font-weight: normal; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 1%; font-weight: normal"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; font-weight: normal; text-align: left"&gt;$&lt;/td&gt;&lt;td style="width: 9%; font-weight: normal; text-align: right"&gt;107,661&lt;/td&gt;&lt;td style="width: 1%; font-weight: normal; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="padding-left: 0.25in; text-indent: -0.125in; font-weight: normal; text-align: left"&gt;Inventory written down&lt;/td&gt;&lt;td style="font-weight: normal"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: normal; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: normal; text-align: right"&gt;144,106&lt;/td&gt;&lt;td style="font-weight: normal; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: normal"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: normal; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: normal; text-align: right"&gt;134,626&lt;/td&gt;&lt;td style="font-weight: normal; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="padding-left: 0.25in; text-indent: -0.125in; font-weight: normal; text-align: left; padding-bottom: 1.5pt"&gt;Allowance for
    doubtful accounts&lt;/td&gt;&lt;td style="font-weight: normal; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; font-weight: normal; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; font-weight: normal; text-align: right"&gt;19,008&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: normal; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: normal; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; font-weight: normal; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; font-weight: normal; text-align: right"&gt;17,173&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: normal; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="padding-left: 0.25in; text-indent: -0.125in; font-weight: normal; text-align: left"&gt;Total&lt;/td&gt;&lt;td style="font-weight: normal"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: normal; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: normal; text-align: right"&gt;168,163&lt;/td&gt;&lt;td style="font-weight: normal; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: normal"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: normal; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: normal; text-align: right"&gt;259,460&lt;/td&gt;&lt;td style="font-weight: normal; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="padding-left: 0.25in; text-indent: -0.125in; font-weight: normal; text-align: left; padding-bottom: 1.5pt"&gt;Valuation allowance&lt;/td&gt;&lt;td style="font-weight: normal; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; font-weight: normal; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; font-weight: normal; text-align: right"&gt;(15,688&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: normal; text-align: left"&gt;)&lt;/td&gt;&lt;td style="font-weight: normal; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; font-weight: normal; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; font-weight: normal; text-align: right"&gt;(14,248&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: normal; text-align: left"&gt;)&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="padding-left: 0.125in; text-indent: -0.125in; font-weight: normal; text-align: left; padding-bottom: 4pt"&gt;Total deferred
    tax assets, net&lt;/td&gt;&lt;td style="font-weight: normal; padding-bottom: 4pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 4pt double; font-weight: normal; text-align: left"&gt;$&lt;/td&gt;&lt;td style="border-bottom: Black 4pt double; font-weight: normal; text-align: right"&gt;152,475&lt;/td&gt;&lt;td style="padding-bottom: 4pt; font-weight: normal; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: normal; padding-bottom: 4pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 4pt double; font-weight: normal; text-align: left"&gt;$&lt;/td&gt;&lt;td style="border-bottom: Black 4pt double; font-weight: normal; text-align: right"&gt;245,212&lt;/td&gt;&lt;td style="padding-bottom: 4pt; font-weight: normal; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent"&gt;Movement of the
valuation allowance:&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: left; background-color: transparent"&gt;&#160;&lt;/p&gt;

&lt;table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font: 10pt Times New Roman, Times, Serif"&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="font-weight: normal; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"&gt;September&#160;30, &lt;br/&gt; 2023&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"&gt;September&#160;30, &lt;br/&gt; 2022&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="width: 76%; font-weight: normal; text-align: left"&gt;Beginning balance&lt;/td&gt;&lt;td style="width: 1%; font-weight: normal"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; font-weight: normal; text-align: left"&gt;$&lt;/td&gt;&lt;td style="width: 9%; font-weight: normal; text-align: right"&gt;14,248&lt;/td&gt;&lt;td style="width: 1%; font-weight: normal; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 1%; font-weight: normal"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; font-weight: normal; text-align: left"&gt;$&lt;/td&gt;&lt;td style="width: 9%; font-weight: normal; text-align: right"&gt;13,636&lt;/td&gt;&lt;td style="width: 1%; font-weight: normal; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="font-weight: normal; text-align: left"&gt;Current year addition&lt;/td&gt;&lt;td style="font-weight: normal"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: normal; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: normal; text-align: right"&gt;1,844&lt;/td&gt;&lt;td style="font-weight: normal; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: normal"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: normal; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: normal; text-align: right"&gt;2,022&lt;/td&gt;&lt;td style="font-weight: normal; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="font-weight: normal; text-align: left; padding-bottom: 1.5pt"&gt;Exchange difference&lt;/td&gt;&lt;td style="font-weight: normal; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; font-weight: normal; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; font-weight: normal; text-align: right"&gt;(404&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: normal; text-align: left"&gt;)&lt;/td&gt;&lt;td style="font-weight: normal; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; font-weight: normal; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; font-weight: normal; text-align: right"&gt;(1,410&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: normal; text-align: left"&gt;)&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="font-weight: normal; text-align: left; padding-bottom: 4pt"&gt;Ending balance&lt;/td&gt;&lt;td style="font-weight: normal; padding-bottom: 4pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 4pt double; font-weight: normal; text-align: left"&gt;$&lt;/td&gt;&lt;td style="border-bottom: Black 4pt double; font-weight: normal; text-align: right"&gt;15,688&lt;/td&gt;&lt;td style="padding-bottom: 4pt; font-weight: normal; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: normal; padding-bottom: 4pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 4pt double; font-weight: normal; text-align: left"&gt;$&lt;/td&gt;&lt;td style="border-bottom: Black 4pt double; font-weight: normal; text-align: right"&gt;14,248&lt;/td&gt;&lt;td style="padding-bottom: 4pt; font-weight: normal; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent"&gt;The Company periodically
evaluates the likelihood of the realization of deferred tax assets, and reduces the carrying amount of the deferred tax assets by a valuation
allowance to the extent it believes a portion will not be realized. Management considers new evidence, both positive and negative, that
could affect the Company&#x2019;s future realization of deferred tax assets including its recent cumulative earnings experience, expectation
of future income, the carry forward periods available for tax reporting purposes and other relevant factors. The Company determined that
it is more likely than not its deferred tax assets could not be realized due to uncertainty on future earnings in Zhongjin Jing&#x2019;ao.
The Company provided a 100% allowance for its deferred tax assets of Zhongjin Jing&#x2019;ao as of September 30, 2023.&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: left; background-color: transparent"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent"&gt;The following
table reconciles the China statutory rates to the Company&#x2019;s effective tax rate for the years ended September 30, 2023, 2022 and
2021:&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent"&gt;&#160;&lt;/p&gt;

&lt;table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font: 10pt Times New Roman, Times, Serif"&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="font-weight: normal; text-align: center"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="10" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"&gt;For the Years Ended September 30,&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="font-weight: normal; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"&gt;2023&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"&gt;2022&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"&gt;2021&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="width: 64%; font-weight: normal; text-align: left"&gt;China Income tax statutory rate&lt;/td&gt;&lt;td style="width: 1%; font-weight: normal"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; font-weight: normal; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 9%; font-weight: normal; text-align: right"&gt;25.0&lt;/td&gt;&lt;td style="width: 1%; font-weight: normal; text-align: left"&gt;%&lt;/td&gt;&lt;td style="width: 1%; font-weight: normal"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; font-weight: normal; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 9%; font-weight: normal; text-align: right"&gt;25.0&lt;/td&gt;&lt;td style="width: 1%; font-weight: normal; text-align: left"&gt;%&lt;/td&gt;&lt;td style="width: 1%; font-weight: normal"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; font-weight: normal; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 9%; font-weight: normal; text-align: right"&gt;25.0&lt;/td&gt;&lt;td style="width: 1%; font-weight: normal; text-align: left"&gt;%&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="font-weight: normal; text-align: left"&gt;Effect of PRC tax holiday&lt;/td&gt;&lt;td style="font-weight: normal"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: normal; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: normal; text-align: right"&gt;(11.6&lt;/td&gt;&lt;td style="font-weight: normal; text-align: left"&gt;)%&lt;/td&gt;&lt;td style="font-weight: normal"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: normal; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: normal; text-align: right"&gt;(9.9&lt;/td&gt;&lt;td style="font-weight: normal; text-align: left"&gt;)%&lt;/td&gt;&lt;td style="font-weight: normal"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: normal; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: normal; text-align: right"&gt;(9.9&lt;/td&gt;&lt;td style="font-weight: normal; text-align: left"&gt;)%&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="font-weight: normal; text-align: left"&gt;Permanent difference&lt;/td&gt;&lt;td style="font-weight: normal"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: normal; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: normal; text-align: right"&gt;0.1&lt;/td&gt;&lt;td style="font-weight: normal; text-align: left"&gt;%&lt;/td&gt;&lt;td style="font-weight: normal"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: normal; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: normal; text-align: right"&gt;0.1&lt;/td&gt;&lt;td style="font-weight: normal; text-align: left"&gt;%&lt;/td&gt;&lt;td style="font-weight: normal"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: normal; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: normal; text-align: right"&gt;4.6&lt;/td&gt;&lt;td style="font-weight: normal; text-align: left"&gt;%&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="font-weight: normal; text-align: left"&gt;Research and development tax credit&lt;/td&gt;&lt;td style="font-weight: normal"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: normal; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: normal; text-align: right"&gt;(7.2&lt;/td&gt;&lt;td style="font-weight: normal; text-align: left"&gt;)%&lt;/td&gt;&lt;td style="font-weight: normal"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: normal; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: normal; text-align: right"&gt;(14.0&lt;/td&gt;&lt;td style="font-weight: normal; text-align: left"&gt;)%&lt;/td&gt;&lt;td style="font-weight: normal"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: normal; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: normal; text-align: right"&gt;(11.2&lt;/td&gt;&lt;td style="font-weight: normal; text-align: left"&gt;)%&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="font-weight: normal; text-align: left"&gt;Non-PRC entity not subject PRC income tax&lt;/td&gt;&lt;td style="font-weight: normal"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: normal; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: normal; text-align: right"&gt;4.3&lt;/td&gt;&lt;td style="font-weight: normal; text-align: left"&gt;%&lt;/td&gt;&lt;td style="font-weight: normal"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: normal; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: normal; text-align: right"&gt;&lt;div style="-sec-ix-hidden: hidden-fact-118"&gt;-&lt;/div&gt;&lt;/td&gt;&lt;td style="font-weight: normal; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: normal"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: normal; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: normal; text-align: right"&gt;&lt;div style="-sec-ix-hidden: hidden-fact-119"&gt;-&lt;/div&gt;&lt;/td&gt;&lt;td style="font-weight: normal; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="font-weight: normal; text-align: left; padding-bottom: 1.5pt"&gt;Change in valuation allowance&lt;/td&gt;&lt;td style="font-weight: normal; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; font-weight: normal; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; font-weight: normal; text-align: right"&gt;0.1&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: normal; text-align: left"&gt;%&lt;/td&gt;&lt;td style="font-weight: normal; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; font-weight: normal; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; font-weight: normal; text-align: right"&gt;0.1&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: normal; text-align: left"&gt;%&lt;/td&gt;&lt;td style="font-weight: normal; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; font-weight: normal; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; font-weight: normal; text-align: right"&gt;0.1&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: normal; text-align: left"&gt;%&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="font-weight: normal; text-align: left; padding-bottom: 4pt"&gt;Effective tax rate&lt;/td&gt;&lt;td style="font-weight: normal; padding-bottom: 4pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 4pt double; font-weight: normal; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 4pt double; font-weight: normal; text-align: right"&gt;10.7&lt;/td&gt;&lt;td style="padding-bottom: 4pt; font-weight: normal; text-align: left"&gt;%&lt;/td&gt;&lt;td style="font-weight: normal; padding-bottom: 4pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 4pt double; font-weight: normal; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 4pt double; font-weight: normal; text-align: right"&gt;1.3&lt;/td&gt;&lt;td style="padding-bottom: 4pt; font-weight: normal; text-align: left"&gt;%&lt;/td&gt;&lt;td style="font-weight: normal; padding-bottom: 4pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 4pt double; font-weight: normal; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 4pt double; font-weight: normal; text-align: right"&gt;8.6&lt;/td&gt;&lt;td style="padding-bottom: 4pt; font-weight: normal; text-align: left"&gt;%&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent"&gt;The Company continually
evaluates expiring statutes of limitations, audits, proposed settlements, changes in tax law and new authoritative rulings. As of September
30, 2023, all of the Company&#x2019;s tax returns of its PRC Subsidiaries remain open for statutory examination by PRC tax authorities.&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: left; background-color: transparent"&gt;&#160;&lt;/p&gt;&lt;p style="text-align: left; font: normal 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"&gt;&lt;span style="font-size: 10pt"&gt;&lt;b&gt;(b) Taxes payable&lt;/b&gt;&lt;/span&gt;&lt;/p&gt;


&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: left; background-color: transparent"&gt;&lt;b&gt;&#160;&lt;/b&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: left; background-color: transparent"&gt;Taxes payable consist
of the following:&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: left; background-color: transparent"&gt;&#160;&lt;/p&gt;

&lt;table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font: 10pt Times New Roman, Times, Serif"&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="font-weight: normal; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"&gt;September&#160;30, &lt;br/&gt; 2023&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"&gt;September&#160;30, &lt;br/&gt; 2022&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="width: 76%; font-weight: normal; text-align: left"&gt;Income tax payable&lt;/td&gt;&lt;td style="width: 1%; font-weight: normal"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; font-weight: normal; text-align: left"&gt;$&lt;/td&gt;&lt;td style="width: 9%; font-weight: normal; text-align: right"&gt;263,131&lt;/td&gt;&lt;td style="width: 1%; font-weight: normal; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 1%; font-weight: normal"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; font-weight: normal; text-align: left"&gt;$&lt;/td&gt;&lt;td style="width: 9%; font-weight: normal; text-align: right"&gt;170,887&lt;/td&gt;&lt;td style="width: 1%; font-weight: normal; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="font-weight: normal; text-align: left"&gt;Value added tax payable&lt;/td&gt;&lt;td style="font-weight: normal"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: normal; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: normal; text-align: right"&gt;1,627&lt;/td&gt;&lt;td style="font-weight: normal; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: normal"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: normal; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: normal; text-align: right"&gt;52,474&lt;/td&gt;&lt;td style="font-weight: normal; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="font-weight: normal; text-align: left; padding-bottom: 1.5pt"&gt;Other taxes payable&lt;/td&gt;&lt;td style="font-weight: normal; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; font-weight: normal; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; font-weight: normal; text-align: right"&gt;6,665&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: normal; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: normal; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; font-weight: normal; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; font-weight: normal; text-align: right"&gt;24,729&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: normal; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="font-weight: normal; text-align: left; padding-bottom: 4pt"&gt;Total taxes payable&lt;/td&gt;&lt;td style="font-weight: normal; padding-bottom: 4pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 4pt double; font-weight: normal; text-align: left"&gt;$&lt;/td&gt;&lt;td style="border-bottom: Black 4pt double; font-weight: normal; text-align: right"&gt;271,423&lt;/td&gt;&lt;td style="padding-bottom: 4pt; font-weight: normal; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: normal; padding-bottom: 4pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 4pt double; font-weight: normal; text-align: left"&gt;$&lt;/td&gt;&lt;td style="border-bottom: Black 4pt double; font-weight: normal; text-align: right"&gt;248,090&lt;/td&gt;&lt;td style="padding-bottom: 4pt; font-weight: normal; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;</us-gaap:IncomeTaxDisclosureTextBlock>
    <us-gaap:EffectiveIncomeTaxRateReconciliationTaxSettlementsStateAndLocal
      contextRef="c169"
      decimals="4"
      id="ixv-24377"
      unitRef="pure">0.0825</us-gaap:EffectiveIncomeTaxRateReconciliationTaxSettlementsStateAndLocal>
    <us-gaap:DevelopmentProfitsNonoperating contextRef="c0" decimals="0" id="ixv-24378" unitRef="hkd">2000000</us-gaap:DevelopmentProfitsNonoperating>
    <cik0000183782:AssessableProfitsPercentage
      contextRef="c169"
      decimals="3"
      id="ixv-24379"
      unitRef="pure">0.165</cik0000183782:AssessableProfitsPercentage>
    <us-gaap:DevelopmentProfitsNonoperating contextRef="c169" decimals="0" id="ixv-24380" unitRef="hkd">2000000</us-gaap:DevelopmentProfitsNonoperating>
    <us-gaap:EffectiveIncomeTaxRateReconciliationChangeInEnactedTaxRate
      contextRef="c170"
      decimals="2"
      id="ixv-24381"
      unitRef="pure">0.25</us-gaap:EffectiveIncomeTaxRateReconciliationChangeInEnactedTaxRate>
    <us-gaap:EffectiveIncomeTaxRateReconciliationChangeInEnactedTaxRate contextRef="c0" decimals="2" id="ixv-24382" unitRef="pure">0.15</us-gaap:EffectiveIncomeTaxRateReconciliationChangeInEnactedTaxRate>
    <us-gaap:EffectiveIncomeTaxRateReconciliationChangeInEnactedTaxRate
      contextRef="c171"
      decimals="2"
      id="ixv-24383"
      unitRef="pure">0.15</us-gaap:EffectiveIncomeTaxRateReconciliationChangeInEnactedTaxRate>
    <us-gaap:EffectiveIncomeTaxRateReconciliationChangeInEnactedTaxRate
      contextRef="c172"
      decimals="2"
      id="ixv-24384"
      unitRef="pure">0.15</us-gaap:EffectiveIncomeTaxRateReconciliationChangeInEnactedTaxRate>
    <us-gaap:EffectiveIncomeTaxRateReconciliationChangeInEnactedTaxRate
      contextRef="c173"
      decimals="2"
      id="ixv-24385"
      unitRef="pure">0.15</us-gaap:EffectiveIncomeTaxRateReconciliationChangeInEnactedTaxRate>
    <us-gaap:EffectiveIncomeTaxRateReconciliationChangeInEnactedTaxRate
      contextRef="c174"
      decimals="2"
      id="ixv-24386"
      unitRef="pure">0.15</us-gaap:EffectiveIncomeTaxRateReconciliationChangeInEnactedTaxRate>
    <us-gaap:DividendIncomeSecuritiesOperatingTaxable contextRef="c0" decimals="-6" id="ixv-24387" unitRef="cny">1000000</us-gaap:DividendIncomeSecuritiesOperatingTaxable>
    <us-gaap:EffectiveIncomeTaxRateReconciliationPriorYearIncomeTaxes contextRef="c0" decimals="2" id="ixv-24388" unitRef="pure">0.05</us-gaap:EffectiveIncomeTaxRateReconciliationPriorYearIncomeTaxes>
    <us-gaap:EffectiveIncomeTaxRateReconciliationPriorYearIncomeTaxes
      contextRef="c175"
      decimals="3"
      id="ixv-24389"
      unitRef="pure">0.025</us-gaap:EffectiveIncomeTaxRateReconciliationPriorYearIncomeTaxes>
    <us-gaap:IncomeTaxReconciliationTaxContingenciesOther
      contextRef="c176"
      decimals="-6"
      id="ixv-24390"
      unitRef="cny">1000000</us-gaap:IncomeTaxReconciliationTaxContingenciesOther>
    <us-gaap:IncomeTaxReconciliationTaxContingenciesOther
      contextRef="c177"
      decimals="-6"
      id="ixv-24391"
      unitRef="cny">3000000</us-gaap:IncomeTaxReconciliationTaxContingenciesOther>
    <us-gaap:DerivativeFixedInterestRate
      contextRef="c178"
      decimals="2"
      id="ixv-24392"
      unitRef="pure">0.10</us-gaap:DerivativeFixedInterestRate>
    <us-gaap:DividendIncomeSecuritiesOperatingTaxable
      contextRef="c179"
      decimals="-6"
      id="ixv-24393"
      unitRef="cny">3000000</us-gaap:DividendIncomeSecuritiesOperatingTaxable>
    <us-gaap:EffectiveIncomeTaxRateReconciliationChangeInEnactedTaxRate
      contextRef="c180"
      decimals="2"
      id="ixv-24394"
      unitRef="pure">0.05</us-gaap:EffectiveIncomeTaxRateReconciliationChangeInEnactedTaxRate>
    <us-gaap:EffectiveIncomeTaxRateReconciliationChangeInEnactedTaxRate
      contextRef="c181"
      decimals="2"
      id="ixv-24395"
      unitRef="pure">0.15</us-gaap:EffectiveIncomeTaxRateReconciliationChangeInEnactedTaxRate>
    <us-gaap:EffectiveIncomeTaxRateReconciliationChangeInEnactedTaxRate
      contextRef="c182"
      decimals="2"
      id="ixv-24396"
      unitRef="pure">0.25</us-gaap:EffectiveIncomeTaxRateReconciliationChangeInEnactedTaxRate>
    <us-gaap:EffectiveIncomeTaxRateReconciliationChangeInEnactedTaxRate
      contextRef="c183"
      decimals="3"
      id="ixv-24397"
      unitRef="pure">0.025</us-gaap:EffectiveIncomeTaxRateReconciliationChangeInEnactedTaxRate>
    <us-gaap:TaxesPayableCurrentAndNoncurrent contextRef="c2" decimals="0" id="ixv-24398" unitRef="usd">374530</us-gaap:TaxesPayableCurrentAndNoncurrent>
    <us-gaap:TaxesPayableCurrentAndNoncurrent contextRef="c3" decimals="0" id="ixv-24399" unitRef="usd">270220</us-gaap:TaxesPayableCurrentAndNoncurrent>
    <us-gaap:TaxesPayableCurrentAndNoncurrent contextRef="c24" decimals="0" id="ixv-24400" unitRef="usd">284786</us-gaap:TaxesPayableCurrentAndNoncurrent>
    <us-gaap:ScheduleOfComponentsOfIncomeTaxExpenseBenefitTableTextBlock contextRef="c0" id="ixv-24401">The components of
the income tax provision are as follows:&lt;table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font: 10pt Times New Roman, Times, Serif"&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="font-weight: normal; text-align: center"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="10" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"&gt;For the Years Ended September
    30,&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="font-weight: normal; text-align: center"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"&gt;2023&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"&gt;2022&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"&gt;2021&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="font-weight: normal; text-align: left"&gt;Current tax provision&lt;/td&gt;&lt;td style="font-weight: normal"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="font-weight: normal; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: normal"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: normal"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="font-weight: normal; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: normal"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: normal"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="font-weight: normal; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: normal"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="font-weight: normal; text-align: left"&gt;BVI&lt;/td&gt;&lt;td style="font-weight: normal"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: normal; text-align: left"&gt;$&lt;/td&gt;&lt;td style="font-weight: normal; text-align: right"&gt;&lt;div style="-sec-ix-hidden: hidden-fact-106"&gt;-&lt;/div&gt;&lt;/td&gt;&lt;td style="font-weight: normal; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: normal"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: normal; text-align: left"&gt;$&lt;/td&gt;&lt;td style="font-weight: normal; text-align: right"&gt;&lt;div style="-sec-ix-hidden: hidden-fact-107"&gt;-&lt;/div&gt;&lt;/td&gt;&lt;td style="font-weight: normal; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: normal"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: normal; text-align: left"&gt;$&lt;/td&gt;&lt;td style="font-weight: normal; text-align: right"&gt;&lt;div style="-sec-ix-hidden: hidden-fact-108"&gt;-&lt;/div&gt;&lt;/td&gt;&lt;td style="font-weight: normal; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="font-weight: normal; text-align: left"&gt;Hong Kong&lt;/td&gt;&lt;td style="font-weight: normal"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: normal; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: normal; text-align: right"&gt;&lt;div style="-sec-ix-hidden: hidden-fact-109"&gt;-&lt;/div&gt;&lt;/td&gt;&lt;td style="font-weight: normal; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: normal"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: normal; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: normal; text-align: right"&gt;&lt;div style="-sec-ix-hidden: hidden-fact-110"&gt;-&lt;/div&gt;&lt;/td&gt;&lt;td style="font-weight: normal; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: normal"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: normal; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: normal; text-align: right"&gt;&lt;div style="-sec-ix-hidden: hidden-fact-111"&gt;-&lt;/div&gt;&lt;/td&gt;&lt;td style="font-weight: normal; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="width: 64%; font-weight: normal; text-align: left; padding-bottom: 1.5pt"&gt;PRC&lt;/td&gt;&lt;td style="width: 1%; font-weight: normal; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; border-bottom: Black 1.5pt solid; font-weight: normal; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 9%; border-bottom: Black 1.5pt solid; font-weight: normal; text-align: right"&gt;254,105&lt;/td&gt;&lt;td style="width: 1%; padding-bottom: 1.5pt; font-weight: normal; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 1%; font-weight: normal; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; border-bottom: Black 1.5pt solid; font-weight: normal; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 9%; border-bottom: Black 1.5pt solid; font-weight: normal; text-align: right"&gt;122,133&lt;/td&gt;&lt;td style="width: 1%; padding-bottom: 1.5pt; font-weight: normal; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 1%; font-weight: normal; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; border-bottom: Black 1.5pt solid; font-weight: normal; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 9%; border-bottom: Black 1.5pt solid; font-weight: normal; text-align: right"&gt;250,305&lt;/td&gt;&lt;td style="width: 1%; padding-bottom: 1.5pt; font-weight: normal; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="font-weight: normal; text-align: left; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: normal; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; font-weight: normal; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; font-weight: normal; text-align: right"&gt;254,105&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: normal; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: normal; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; font-weight: normal; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; font-weight: normal; text-align: right"&gt;122,133&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: normal; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: normal; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; font-weight: normal; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; font-weight: normal; text-align: right"&gt;250,305&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: normal; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="font-weight: normal; text-align: left"&gt;Deferred tax provision (benefit)&lt;/td&gt;&lt;td style="font-weight: normal"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: normal; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: normal; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: normal; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: normal"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: normal; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: normal; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: normal; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: normal"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: normal; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: normal; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: normal; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="font-weight: normal; text-align: left"&gt;BVI&lt;/td&gt;&lt;td style="font-weight: normal"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: normal; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: normal; text-align: right"&gt;&lt;div style="-sec-ix-hidden: hidden-fact-112"&gt;-&lt;/div&gt;&lt;/td&gt;&lt;td style="font-weight: normal; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: normal"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: normal; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: normal; text-align: right"&gt;&lt;div style="-sec-ix-hidden: hidden-fact-113"&gt;-&lt;/div&gt;&lt;/td&gt;&lt;td style="font-weight: normal; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: normal"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: normal; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: normal; text-align: right"&gt;&lt;div style="-sec-ix-hidden: hidden-fact-114"&gt;-&lt;/div&gt;&lt;/td&gt;&lt;td style="font-weight: normal; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="font-weight: normal; text-align: left"&gt;Hong Kong&lt;/td&gt;&lt;td style="font-weight: normal"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: normal; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: normal; text-align: right"&gt;&lt;div style="-sec-ix-hidden: hidden-fact-115"&gt;-&lt;/div&gt;&lt;/td&gt;&lt;td style="font-weight: normal; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: normal"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: normal; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: normal; text-align: right"&gt;&lt;div style="-sec-ix-hidden: hidden-fact-116"&gt;-&lt;/div&gt;&lt;/td&gt;&lt;td style="font-weight: normal; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: normal"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: normal; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: normal; text-align: right"&gt;&lt;div style="-sec-ix-hidden: hidden-fact-117"&gt;-&lt;/div&gt;&lt;/td&gt;&lt;td style="font-weight: normal; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="font-weight: normal; text-align: left; padding-bottom: 1.5pt"&gt;PRC&lt;/td&gt;&lt;td style="font-weight: normal; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; font-weight: normal; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; font-weight: normal; text-align: right"&gt;89,602&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: normal; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: normal; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; font-weight: normal; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; font-weight: normal; text-align: right"&gt;(86,022&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: normal; text-align: left"&gt;)&lt;/td&gt;&lt;td style="font-weight: normal; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; font-weight: normal; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; font-weight: normal; text-align: right"&gt;(1,664&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: normal; text-align: left"&gt;)&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="font-weight: normal; text-align: left; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: normal; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; font-weight: normal; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; font-weight: normal; text-align: right"&gt;89,602&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: normal; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: normal; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; font-weight: normal; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; font-weight: normal; text-align: right"&gt;(86,022&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: normal; text-align: left"&gt;)&lt;/td&gt;&lt;td style="font-weight: normal; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; font-weight: normal; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; font-weight: normal; text-align: right"&gt;(1,664&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: normal; text-align: left"&gt;)&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="font-weight: normal; text-align: left; padding-bottom: 4pt"&gt;Income tax provision&lt;/td&gt;&lt;td style="font-weight: normal; padding-bottom: 4pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 4pt double; font-weight: normal; text-align: left"&gt;$&lt;/td&gt;&lt;td style="border-bottom: Black 4pt double; font-weight: normal; text-align: right"&gt;343,707&lt;/td&gt;&lt;td style="padding-bottom: 4pt; font-weight: normal; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: normal; padding-bottom: 4pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 4pt double; font-weight: normal; text-align: left"&gt;$&lt;/td&gt;&lt;td style="border-bottom: Black 4pt double; font-weight: normal; text-align: right"&gt;36,111&lt;/td&gt;&lt;td style="padding-bottom: 4pt; font-weight: normal; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: normal; padding-bottom: 4pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 4pt double; font-weight: normal; text-align: left"&gt;$&lt;/td&gt;&lt;td style="border-bottom: Black 4pt double; font-weight: normal; text-align: right"&gt;248,641&lt;/td&gt;&lt;td style="padding-bottom: 4pt; font-weight: normal; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent"&gt;&#160;&lt;/p&gt;</us-gaap:ScheduleOfComponentsOfIncomeTaxExpenseBenefitTableTextBlock>
    <us-gaap:CurrentFederalTaxExpenseBenefit contextRef="c190" decimals="0" id="ixv-24402" unitRef="usd">254105</us-gaap:CurrentFederalTaxExpenseBenefit>
    <us-gaap:CurrentFederalTaxExpenseBenefit contextRef="c191" decimals="0" id="ixv-24403" unitRef="usd">122133</us-gaap:CurrentFederalTaxExpenseBenefit>
    <us-gaap:CurrentFederalTaxExpenseBenefit contextRef="c192" decimals="0" id="ixv-24404" unitRef="usd">250305</us-gaap:CurrentFederalTaxExpenseBenefit>
    <us-gaap:CurrentFederalTaxExpenseBenefit contextRef="c0" decimals="0" id="ixv-24405" unitRef="usd">254105</us-gaap:CurrentFederalTaxExpenseBenefit>
    <us-gaap:CurrentFederalTaxExpenseBenefit contextRef="c6" decimals="0" id="ixv-24406" unitRef="usd">122133</us-gaap:CurrentFederalTaxExpenseBenefit>
    <us-gaap:CurrentFederalTaxExpenseBenefit contextRef="c7" decimals="0" id="ixv-24407" unitRef="usd">250305</us-gaap:CurrentFederalTaxExpenseBenefit>
    <us-gaap:DeferredOtherTaxExpenseBenefit contextRef="c190" decimals="0" id="ixv-24408" unitRef="usd">89602</us-gaap:DeferredOtherTaxExpenseBenefit>
    <us-gaap:DeferredOtherTaxExpenseBenefit contextRef="c191" decimals="0" id="ixv-24409" unitRef="usd">-86022</us-gaap:DeferredOtherTaxExpenseBenefit>
    <us-gaap:DeferredOtherTaxExpenseBenefit contextRef="c192" decimals="0" id="ixv-24410" unitRef="usd">-1664</us-gaap:DeferredOtherTaxExpenseBenefit>
    <us-gaap:DeferredOtherTaxExpenseBenefit contextRef="c0" decimals="0" id="ixv-24411" unitRef="usd">89602</us-gaap:DeferredOtherTaxExpenseBenefit>
    <us-gaap:DeferredOtherTaxExpenseBenefit contextRef="c6" decimals="0" id="ixv-24412" unitRef="usd">-86022</us-gaap:DeferredOtherTaxExpenseBenefit>
    <us-gaap:DeferredOtherTaxExpenseBenefit contextRef="c7" decimals="0" id="ixv-24413" unitRef="usd">-1664</us-gaap:DeferredOtherTaxExpenseBenefit>
    <us-gaap:IncomeTaxExpenseBenefit contextRef="c0" decimals="0" id="ixv-24414" unitRef="usd">343707</us-gaap:IncomeTaxExpenseBenefit>
    <us-gaap:IncomeTaxExpenseBenefit contextRef="c6" decimals="0" id="ixv-24415" unitRef="usd">36111</us-gaap:IncomeTaxExpenseBenefit>
    <us-gaap:IncomeTaxExpenseBenefit contextRef="c7" decimals="0" id="ixv-24416" unitRef="usd">248641</us-gaap:IncomeTaxExpenseBenefit>
    <us-gaap:ScheduleOfDeferredTaxAssetsAndLiabilitiesTableTextBlock contextRef="c0" id="ixv-24417">Deferred tax assets,
net are composed of the following:&lt;table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font: 10pt Times New Roman, Times, Serif"&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="padding-left: 0.125in; text-indent: -0.125in; font-weight: normal; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"&gt;September&#160;30,&lt;br/&gt; 2023&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"&gt;September&#160;30,&lt;br/&gt; 2022&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="padding-left: 0.125in; text-indent: -0.125in; font-weight: normal; text-align: left"&gt;Deferred tax assets:&lt;/td&gt;&lt;td style="font-weight: normal"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="font-weight: normal; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: normal"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: normal"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="font-weight: normal; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: normal"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="padding-left: 0.25in; text-indent: -0.125in; width: 76%; font-weight: normal; text-align: left"&gt;Net operating loss carry-forwards&lt;/td&gt;&lt;td style="width: 1%; font-weight: normal"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; font-weight: normal; text-align: left"&gt;$&lt;/td&gt;&lt;td style="width: 9%; font-weight: normal; text-align: right"&gt;5,049&lt;/td&gt;&lt;td style="width: 1%; font-weight: normal; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 1%; font-weight: normal"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; font-weight: normal; text-align: left"&gt;$&lt;/td&gt;&lt;td style="width: 9%; font-weight: normal; text-align: right"&gt;107,661&lt;/td&gt;&lt;td style="width: 1%; font-weight: normal; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="padding-left: 0.25in; text-indent: -0.125in; font-weight: normal; text-align: left"&gt;Inventory written down&lt;/td&gt;&lt;td style="font-weight: normal"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: normal; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: normal; text-align: right"&gt;144,106&lt;/td&gt;&lt;td style="font-weight: normal; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: normal"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: normal; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: normal; text-align: right"&gt;134,626&lt;/td&gt;&lt;td style="font-weight: normal; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="padding-left: 0.25in; text-indent: -0.125in; font-weight: normal; text-align: left; padding-bottom: 1.5pt"&gt;Allowance for
    doubtful accounts&lt;/td&gt;&lt;td style="font-weight: normal; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; font-weight: normal; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; font-weight: normal; text-align: right"&gt;19,008&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: normal; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: normal; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; font-weight: normal; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; font-weight: normal; text-align: right"&gt;17,173&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: normal; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="padding-left: 0.25in; text-indent: -0.125in; font-weight: normal; text-align: left"&gt;Total&lt;/td&gt;&lt;td style="font-weight: normal"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: normal; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: normal; text-align: right"&gt;168,163&lt;/td&gt;&lt;td style="font-weight: normal; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: normal"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: normal; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: normal; text-align: right"&gt;259,460&lt;/td&gt;&lt;td style="font-weight: normal; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="padding-left: 0.25in; text-indent: -0.125in; font-weight: normal; text-align: left; padding-bottom: 1.5pt"&gt;Valuation allowance&lt;/td&gt;&lt;td style="font-weight: normal; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; font-weight: normal; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; font-weight: normal; text-align: right"&gt;(15,688&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: normal; text-align: left"&gt;)&lt;/td&gt;&lt;td style="font-weight: normal; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; font-weight: normal; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; font-weight: normal; text-align: right"&gt;(14,248&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: normal; text-align: left"&gt;)&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="padding-left: 0.125in; text-indent: -0.125in; font-weight: normal; text-align: left; padding-bottom: 4pt"&gt;Total deferred
    tax assets, net&lt;/td&gt;&lt;td style="font-weight: normal; padding-bottom: 4pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 4pt double; font-weight: normal; text-align: left"&gt;$&lt;/td&gt;&lt;td style="border-bottom: Black 4pt double; font-weight: normal; text-align: right"&gt;152,475&lt;/td&gt;&lt;td style="padding-bottom: 4pt; font-weight: normal; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: normal; padding-bottom: 4pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 4pt double; font-weight: normal; text-align: left"&gt;$&lt;/td&gt;&lt;td style="border-bottom: Black 4pt double; font-weight: normal; text-align: right"&gt;245,212&lt;/td&gt;&lt;td style="padding-bottom: 4pt; font-weight: normal; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;</us-gaap:ScheduleOfDeferredTaxAssetsAndLiabilitiesTableTextBlock>
    <us-gaap:DeferredTaxAssetsOperatingLossCarryforwards contextRef="c2" decimals="0" id="ixv-24418" unitRef="usd">5049</us-gaap:DeferredTaxAssetsOperatingLossCarryforwards>
    <us-gaap:DeferredTaxAssetsOperatingLossCarryforwards contextRef="c3" decimals="0" id="ixv-24419" unitRef="usd">107661</us-gaap:DeferredTaxAssetsOperatingLossCarryforwards>
    <us-gaap:DeferredTaxAssetsInventory contextRef="c2" decimals="0" id="ixv-24420" unitRef="usd">144106</us-gaap:DeferredTaxAssetsInventory>
    <us-gaap:DeferredTaxAssetsInventory contextRef="c3" decimals="0" id="ixv-24421" unitRef="usd">134626</us-gaap:DeferredTaxAssetsInventory>
    <us-gaap:DeferredTaxAssetsTaxDeferredExpenseReservesAndAccrualsAllowanceForDoubtfulAccounts contextRef="c2" decimals="0" id="ixv-24422" unitRef="usd">19008</us-gaap:DeferredTaxAssetsTaxDeferredExpenseReservesAndAccrualsAllowanceForDoubtfulAccounts>
    <us-gaap:DeferredTaxAssetsTaxDeferredExpenseReservesAndAccrualsAllowanceForDoubtfulAccounts contextRef="c3" decimals="0" id="ixv-24423" unitRef="usd">17173</us-gaap:DeferredTaxAssetsTaxDeferredExpenseReservesAndAccrualsAllowanceForDoubtfulAccounts>
    <us-gaap:DeferredTaxAssetsGross contextRef="c2" decimals="0" id="ixv-24424" unitRef="usd">168163</us-gaap:DeferredTaxAssetsGross>
    <us-gaap:DeferredTaxAssetsGross contextRef="c3" decimals="0" id="ixv-24425" unitRef="usd">259460</us-gaap:DeferredTaxAssetsGross>
    <us-gaap:DeferredTaxAssetsValuationAllowance contextRef="c2" decimals="0" id="ixv-24426" unitRef="usd">15688</us-gaap:DeferredTaxAssetsValuationAllowance>
    <us-gaap:DeferredTaxAssetsValuationAllowance contextRef="c3" decimals="0" id="ixv-24427" unitRef="usd">14248</us-gaap:DeferredTaxAssetsValuationAllowance>
    <us-gaap:DeferredTaxAssetsLiabilitiesNet contextRef="c2" decimals="0" id="ixv-24428" unitRef="usd">152475</us-gaap:DeferredTaxAssetsLiabilitiesNet>
    <us-gaap:DeferredTaxAssetsLiabilitiesNet contextRef="c3" decimals="0" id="ixv-24429" unitRef="usd">245212</us-gaap:DeferredTaxAssetsLiabilitiesNet>
    <cik0000183782:ScheduleOfMovementOfTheValuationAllowanceTableTextBlock contextRef="c0" id="ixv-24430">Movement of the
valuation allowance:&lt;table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font: 10pt Times New Roman, Times, Serif"&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="font-weight: normal; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"&gt;September&#160;30, &lt;br/&gt; 2023&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"&gt;September&#160;30, &lt;br/&gt; 2022&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="width: 76%; font-weight: normal; text-align: left"&gt;Beginning balance&lt;/td&gt;&lt;td style="width: 1%; font-weight: normal"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; font-weight: normal; text-align: left"&gt;$&lt;/td&gt;&lt;td style="width: 9%; font-weight: normal; text-align: right"&gt;14,248&lt;/td&gt;&lt;td style="width: 1%; font-weight: normal; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 1%; font-weight: normal"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; font-weight: normal; text-align: left"&gt;$&lt;/td&gt;&lt;td style="width: 9%; font-weight: normal; text-align: right"&gt;13,636&lt;/td&gt;&lt;td style="width: 1%; font-weight: normal; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="font-weight: normal; text-align: left"&gt;Current year addition&lt;/td&gt;&lt;td style="font-weight: normal"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: normal; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: normal; text-align: right"&gt;1,844&lt;/td&gt;&lt;td style="font-weight: normal; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: normal"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: normal; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: normal; text-align: right"&gt;2,022&lt;/td&gt;&lt;td style="font-weight: normal; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="font-weight: normal; text-align: left; padding-bottom: 1.5pt"&gt;Exchange difference&lt;/td&gt;&lt;td style="font-weight: normal; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; font-weight: normal; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; font-weight: normal; text-align: right"&gt;(404&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: normal; text-align: left"&gt;)&lt;/td&gt;&lt;td style="font-weight: normal; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; font-weight: normal; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; font-weight: normal; text-align: right"&gt;(1,410&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: normal; text-align: left"&gt;)&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="font-weight: normal; text-align: left; padding-bottom: 4pt"&gt;Ending balance&lt;/td&gt;&lt;td style="font-weight: normal; padding-bottom: 4pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 4pt double; font-weight: normal; text-align: left"&gt;$&lt;/td&gt;&lt;td style="border-bottom: Black 4pt double; font-weight: normal; text-align: right"&gt;15,688&lt;/td&gt;&lt;td style="padding-bottom: 4pt; font-weight: normal; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: normal; padding-bottom: 4pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 4pt double; font-weight: normal; text-align: left"&gt;$&lt;/td&gt;&lt;td style="border-bottom: Black 4pt double; font-weight: normal; text-align: right"&gt;14,248&lt;/td&gt;&lt;td style="padding-bottom: 4pt; font-weight: normal; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;</cik0000183782:ScheduleOfMovementOfTheValuationAllowanceTableTextBlock>
    <us-gaap:DeferredTaxAssetsValuationAllowance contextRef="c3" decimals="0" id="ixv-24431" unitRef="usd">14248</us-gaap:DeferredTaxAssetsValuationAllowance>
    <us-gaap:DeferredTaxAssetsValuationAllowance contextRef="c24" decimals="0" id="ixv-24432" unitRef="usd">13636</us-gaap:DeferredTaxAssetsValuationAllowance>
    <us-gaap:DeferredTaxesBusinessCombinationValuationAllowanceAvailableToReduceIncomeTaxExpense contextRef="c0" decimals="0" id="ixv-24433" unitRef="usd">1844</us-gaap:DeferredTaxesBusinessCombinationValuationAllowanceAvailableToReduceIncomeTaxExpense>
    <us-gaap:DeferredTaxesBusinessCombinationValuationAllowanceAvailableToReduceIncomeTaxExpense contextRef="c6" decimals="0" id="ixv-24434" unitRef="usd">2022</us-gaap:DeferredTaxesBusinessCombinationValuationAllowanceAvailableToReduceIncomeTaxExpense>
    <cik0000183782:ExchangeDifference contextRef="c0" decimals="0" id="ixv-24435" unitRef="usd">404</cik0000183782:ExchangeDifference>
    <cik0000183782:ExchangeDifference contextRef="c6" decimals="0" id="ixv-24436" unitRef="usd">1410</cik0000183782:ExchangeDifference>
    <us-gaap:DeferredTaxAssetsValuationAllowance contextRef="c2" decimals="0" id="ixv-24437" unitRef="usd">15688</us-gaap:DeferredTaxAssetsValuationAllowance>
    <us-gaap:DeferredTaxAssetsValuationAllowance contextRef="c3" decimals="0" id="ixv-24438" unitRef="usd">14248</us-gaap:DeferredTaxAssetsValuationAllowance>
    <cik0000183782:DeferredTaxAssetsPercentage
      contextRef="c184"
      decimals="2"
      id="ixv-24439"
      unitRef="pure">1</cik0000183782:DeferredTaxAssetsPercentage>
    <us-gaap:ScheduleOfEffectiveIncomeTaxRateReconciliationTableTextBlock contextRef="c0" id="ixv-24440">The following
table reconciles the China statutory rates to the Company&#x2019;s effective tax rate for the years ended September 30, 2023, 2022 and
2021:&lt;table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font: 10pt Times New Roman, Times, Serif"&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="font-weight: normal; text-align: center"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="10" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"&gt;For the Years Ended September 30,&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="font-weight: normal; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"&gt;2023&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"&gt;2022&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"&gt;2021&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="width: 64%; font-weight: normal; text-align: left"&gt;China Income tax statutory rate&lt;/td&gt;&lt;td style="width: 1%; font-weight: normal"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; font-weight: normal; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 9%; font-weight: normal; text-align: right"&gt;25.0&lt;/td&gt;&lt;td style="width: 1%; font-weight: normal; text-align: left"&gt;%&lt;/td&gt;&lt;td style="width: 1%; font-weight: normal"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; font-weight: normal; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 9%; font-weight: normal; text-align: right"&gt;25.0&lt;/td&gt;&lt;td style="width: 1%; font-weight: normal; text-align: left"&gt;%&lt;/td&gt;&lt;td style="width: 1%; font-weight: normal"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; font-weight: normal; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 9%; font-weight: normal; text-align: right"&gt;25.0&lt;/td&gt;&lt;td style="width: 1%; font-weight: normal; text-align: left"&gt;%&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="font-weight: normal; text-align: left"&gt;Effect of PRC tax holiday&lt;/td&gt;&lt;td style="font-weight: normal"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: normal; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: normal; text-align: right"&gt;(11.6&lt;/td&gt;&lt;td style="font-weight: normal; text-align: left"&gt;)%&lt;/td&gt;&lt;td style="font-weight: normal"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: normal; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: normal; text-align: right"&gt;(9.9&lt;/td&gt;&lt;td style="font-weight: normal; text-align: left"&gt;)%&lt;/td&gt;&lt;td style="font-weight: normal"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: normal; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: normal; text-align: right"&gt;(9.9&lt;/td&gt;&lt;td style="font-weight: normal; text-align: left"&gt;)%&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="font-weight: normal; text-align: left"&gt;Permanent difference&lt;/td&gt;&lt;td style="font-weight: normal"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: normal; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: normal; text-align: right"&gt;0.1&lt;/td&gt;&lt;td style="font-weight: normal; text-align: left"&gt;%&lt;/td&gt;&lt;td style="font-weight: normal"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: normal; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: normal; text-align: right"&gt;0.1&lt;/td&gt;&lt;td style="font-weight: normal; text-align: left"&gt;%&lt;/td&gt;&lt;td style="font-weight: normal"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: normal; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: normal; text-align: right"&gt;4.6&lt;/td&gt;&lt;td style="font-weight: normal; text-align: left"&gt;%&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="font-weight: normal; text-align: left"&gt;Research and development tax credit&lt;/td&gt;&lt;td style="font-weight: normal"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: normal; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: normal; text-align: right"&gt;(7.2&lt;/td&gt;&lt;td style="font-weight: normal; text-align: left"&gt;)%&lt;/td&gt;&lt;td style="font-weight: normal"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: normal; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: normal; text-align: right"&gt;(14.0&lt;/td&gt;&lt;td style="font-weight: normal; text-align: left"&gt;)%&lt;/td&gt;&lt;td style="font-weight: normal"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: normal; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: normal; text-align: right"&gt;(11.2&lt;/td&gt;&lt;td style="font-weight: normal; text-align: left"&gt;)%&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="font-weight: normal; text-align: left"&gt;Non-PRC entity not subject PRC income tax&lt;/td&gt;&lt;td style="font-weight: normal"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: normal; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: normal; text-align: right"&gt;4.3&lt;/td&gt;&lt;td style="font-weight: normal; text-align: left"&gt;%&lt;/td&gt;&lt;td style="font-weight: normal"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: normal; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: normal; text-align: right"&gt;&lt;div style="-sec-ix-hidden: hidden-fact-118"&gt;-&lt;/div&gt;&lt;/td&gt;&lt;td style="font-weight: normal; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: normal"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: normal; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: normal; text-align: right"&gt;&lt;div style="-sec-ix-hidden: hidden-fact-119"&gt;-&lt;/div&gt;&lt;/td&gt;&lt;td style="font-weight: normal; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="font-weight: normal; text-align: left; padding-bottom: 1.5pt"&gt;Change in valuation allowance&lt;/td&gt;&lt;td style="font-weight: normal; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; font-weight: normal; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; font-weight: normal; text-align: right"&gt;0.1&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: normal; text-align: left"&gt;%&lt;/td&gt;&lt;td style="font-weight: normal; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; font-weight: normal; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; font-weight: normal; text-align: right"&gt;0.1&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: normal; text-align: left"&gt;%&lt;/td&gt;&lt;td style="font-weight: normal; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; font-weight: normal; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; font-weight: normal; text-align: right"&gt;0.1&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: normal; text-align: left"&gt;%&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="font-weight: normal; text-align: left; padding-bottom: 4pt"&gt;Effective tax rate&lt;/td&gt;&lt;td style="font-weight: normal; padding-bottom: 4pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 4pt double; font-weight: normal; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 4pt double; font-weight: normal; text-align: right"&gt;10.7&lt;/td&gt;&lt;td style="padding-bottom: 4pt; font-weight: normal; text-align: left"&gt;%&lt;/td&gt;&lt;td style="font-weight: normal; padding-bottom: 4pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 4pt double; font-weight: normal; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 4pt double; font-weight: normal; text-align: right"&gt;1.3&lt;/td&gt;&lt;td style="padding-bottom: 4pt; font-weight: normal; text-align: left"&gt;%&lt;/td&gt;&lt;td style="font-weight: normal; padding-bottom: 4pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 4pt double; font-weight: normal; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 4pt double; font-weight: normal; text-align: right"&gt;8.6&lt;/td&gt;&lt;td style="padding-bottom: 4pt; font-weight: normal; text-align: left"&gt;%&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;</us-gaap:ScheduleOfEffectiveIncomeTaxRateReconciliationTableTextBlock>
    <us-gaap:EffectiveIncomeTaxRateReconciliationStateAndLocalIncomeTaxes contextRef="c0" decimals="3" id="ixv-24441" unitRef="pure">0.25</us-gaap:EffectiveIncomeTaxRateReconciliationStateAndLocalIncomeTaxes>
    <us-gaap:EffectiveIncomeTaxRateReconciliationStateAndLocalIncomeTaxes contextRef="c6" decimals="3" id="ixv-24442" unitRef="pure">0.25</us-gaap:EffectiveIncomeTaxRateReconciliationStateAndLocalIncomeTaxes>
    <us-gaap:EffectiveIncomeTaxRateReconciliationStateAndLocalIncomeTaxes contextRef="c7" decimals="3" id="ixv-24443" unitRef="pure">0.25</us-gaap:EffectiveIncomeTaxRateReconciliationStateAndLocalIncomeTaxes>
    <us-gaap:EffectiveIncomeTaxRateReconciliationTaxHolidays contextRef="c0" decimals="3" id="ixv-24444" unitRef="pure">0.116</us-gaap:EffectiveIncomeTaxRateReconciliationTaxHolidays>
    <us-gaap:EffectiveIncomeTaxRateReconciliationTaxHolidays contextRef="c6" decimals="3" id="ixv-24445" unitRef="pure">0.099</us-gaap:EffectiveIncomeTaxRateReconciliationTaxHolidays>
    <us-gaap:EffectiveIncomeTaxRateReconciliationTaxHolidays contextRef="c7" decimals="3" id="ixv-24446" unitRef="pure">0.099</us-gaap:EffectiveIncomeTaxRateReconciliationTaxHolidays>
    <cik0000183782:EffectiveIncomeTaxRateReconciliationPermanentDifference contextRef="c0" decimals="3" id="ixv-24447" unitRef="pure">0.001</cik0000183782:EffectiveIncomeTaxRateReconciliationPermanentDifference>
    <cik0000183782:EffectiveIncomeTaxRateReconciliationPermanentDifference contextRef="c6" decimals="3" id="ixv-24448" unitRef="pure">0.001</cik0000183782:EffectiveIncomeTaxRateReconciliationPermanentDifference>
    <cik0000183782:EffectiveIncomeTaxRateReconciliationPermanentDifference contextRef="c7" decimals="3" id="ixv-24449" unitRef="pure">0.046</cik0000183782:EffectiveIncomeTaxRateReconciliationPermanentDifference>
    <us-gaap:EffectiveIncomeTaxRateReconciliationTaxCreditsResearch contextRef="c0" decimals="3" id="ixv-24450" unitRef="pure">0.072</us-gaap:EffectiveIncomeTaxRateReconciliationTaxCreditsResearch>
    <us-gaap:EffectiveIncomeTaxRateReconciliationTaxCreditsResearch contextRef="c6" decimals="3" id="ixv-24451" unitRef="pure">0.14</us-gaap:EffectiveIncomeTaxRateReconciliationTaxCreditsResearch>
    <us-gaap:EffectiveIncomeTaxRateReconciliationTaxCreditsResearch contextRef="c7" decimals="3" id="ixv-24452" unitRef="pure">0.112</us-gaap:EffectiveIncomeTaxRateReconciliationTaxCreditsResearch>
    <us-gaap:EffectiveIncomeTaxRateReconciliationOtherReconcilingItemsPercent contextRef="c0" decimals="3" id="ixv-24453" unitRef="pure">0.043</us-gaap:EffectiveIncomeTaxRateReconciliationOtherReconcilingItemsPercent>
    <us-gaap:EffectiveIncomeTaxRateReconciliationChangeInDeferredTaxAssetsValuationAllowance contextRef="c0" decimals="3" id="ixv-24454" unitRef="pure">0.001</us-gaap:EffectiveIncomeTaxRateReconciliationChangeInDeferredTaxAssetsValuationAllowance>
    <us-gaap:EffectiveIncomeTaxRateReconciliationChangeInDeferredTaxAssetsValuationAllowance contextRef="c6" decimals="3" id="ixv-24455" unitRef="pure">0.001</us-gaap:EffectiveIncomeTaxRateReconciliationChangeInDeferredTaxAssetsValuationAllowance>
    <us-gaap:EffectiveIncomeTaxRateReconciliationChangeInDeferredTaxAssetsValuationAllowance contextRef="c7" decimals="3" id="ixv-24456" unitRef="pure">0.001</us-gaap:EffectiveIncomeTaxRateReconciliationChangeInDeferredTaxAssetsValuationAllowance>
    <us-gaap:EffectiveIncomeTaxRateContinuingOperations contextRef="c0" decimals="3" id="ixv-24457" unitRef="pure">0.107</us-gaap:EffectiveIncomeTaxRateContinuingOperations>
    <us-gaap:EffectiveIncomeTaxRateContinuingOperations contextRef="c6" decimals="3" id="ixv-24458" unitRef="pure">0.013</us-gaap:EffectiveIncomeTaxRateContinuingOperations>
    <us-gaap:EffectiveIncomeTaxRateContinuingOperations contextRef="c7" decimals="3" id="ixv-24459" unitRef="pure">0.086</us-gaap:EffectiveIncomeTaxRateContinuingOperations>
    <us-gaap:ScheduleOfDividendsPayableTextBlock contextRef="c0" id="ixv-24460">Taxes payable consist
of the following:&lt;table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font: 10pt Times New Roman, Times, Serif"&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="font-weight: normal; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"&gt;September&#160;30, &lt;br/&gt; 2023&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"&gt;September&#160;30, &lt;br/&gt; 2022&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="width: 76%; font-weight: normal; text-align: left"&gt;Income tax payable&lt;/td&gt;&lt;td style="width: 1%; font-weight: normal"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; font-weight: normal; text-align: left"&gt;$&lt;/td&gt;&lt;td style="width: 9%; font-weight: normal; text-align: right"&gt;263,131&lt;/td&gt;&lt;td style="width: 1%; font-weight: normal; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 1%; font-weight: normal"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; font-weight: normal; text-align: left"&gt;$&lt;/td&gt;&lt;td style="width: 9%; font-weight: normal; text-align: right"&gt;170,887&lt;/td&gt;&lt;td style="width: 1%; font-weight: normal; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="font-weight: normal; text-align: left"&gt;Value added tax payable&lt;/td&gt;&lt;td style="font-weight: normal"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: normal; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: normal; text-align: right"&gt;1,627&lt;/td&gt;&lt;td style="font-weight: normal; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: normal"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: normal; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: normal; text-align: right"&gt;52,474&lt;/td&gt;&lt;td style="font-weight: normal; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="font-weight: normal; text-align: left; padding-bottom: 1.5pt"&gt;Other taxes payable&lt;/td&gt;&lt;td style="font-weight: normal; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; font-weight: normal; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; font-weight: normal; text-align: right"&gt;6,665&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: normal; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: normal; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; font-weight: normal; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; font-weight: normal; text-align: right"&gt;24,729&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: normal; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="font-weight: normal; text-align: left; padding-bottom: 4pt"&gt;Total taxes payable&lt;/td&gt;&lt;td style="font-weight: normal; padding-bottom: 4pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 4pt double; font-weight: normal; text-align: left"&gt;$&lt;/td&gt;&lt;td style="border-bottom: Black 4pt double; font-weight: normal; text-align: right"&gt;271,423&lt;/td&gt;&lt;td style="padding-bottom: 4pt; font-weight: normal; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: normal; padding-bottom: 4pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 4pt double; font-weight: normal; text-align: left"&gt;$&lt;/td&gt;&lt;td style="border-bottom: Black 4pt double; font-weight: normal; text-align: right"&gt;248,090&lt;/td&gt;&lt;td style="padding-bottom: 4pt; font-weight: normal; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;</us-gaap:ScheduleOfDividendsPayableTextBlock>
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    <us-gaap:TaxesPayableCurrent contextRef="c3" decimals="0" id="ixv-24468" unitRef="usd">248090</us-gaap:TaxesPayableCurrent>
    <us-gaap:ConcentrationRiskDisclosureTextBlock contextRef="c0" id="ixv-22522">&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: left; background-color: transparent"&gt;&lt;b&gt;NOTE 11 &#x2014;
CONCENTRATIONS&lt;/b&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent"&gt;&lt;b&gt;&#160;&lt;/b&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent"&gt;A majority of
the Company&#x2019;s revenue and expense transactions are denominated in RMB and a significant portion of the Company&#x2019;s assets and
liabilities are denominated in RMB. RMB is not freely convertible into foreign currencies. In the PRC, foreign exchange transactions
are required by law to be transacted only by authorized financial institutions at exchange rates set by the People&#x2019;s Bank of China
(&#x201c;PBOC&#x201d;). Remittances in currencies other than RMB may require certain supporting documentation in order to effect the remittance.&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent"&gt;As of September
30, 2023 and 2022, $1,363,617 and $&lt;span style="-sec-ix-hidden: hidden-fact-120"&gt;nil&lt;/span&gt; of the Company&#x2019;s cash was deposited at financial institutions outside of PRC, $5,561,070
and $4,785,389 of the Company&#x2019;s cash was on deposit at financial institutions in mainland China, and $108 and $&lt;span style="-sec-ix-hidden: hidden-fact-121"&gt;nil&lt;/span&gt; of the Company&#x2019;s
cash was on deposit at financial institutions in Hong Kong. None of the Company cash deposited at financial institutions maintain insurance
to cover bank deposits in the event of bank failure. However, the Company has not experienced any losses in such accounts and believes
it is not exposed to any risks on its cash on bank accounts. For the years ended September 30, 2023, 2022 and 2021, the Company&#x2019;s
substantial assets were located in the PRC and all of the Company&#x2019;s revenues were derived from its subsidiaries located in the
PRC.&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent"&gt;For the years
ended September 30, 2023, 2022 and 2021, one customer accounted for approximately 69.8%, 73.0% and 78.2% of the Company&#x2019;s total
revenue. Sales to the subsidiaries of this customer accounted for approximately 8.4%, 7.5% and 5.0% of the Company&#x2019;s total revenue
for the years ended September 30, 2023, 2022 and 2021, respectively. In aggregate, sales to this customer and its subsidiaries represent
approximately 78.2%, 80.5% and 83.2% of the Company&#x2019;s total revenue for the years ended September 30, 2023, 2022 and 2021, respectively.&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent"&gt;As of September
30, 2023 and 2022, one customer accounted for 53.1% and 72.4%of the accounts receivable balance, respectively.&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent"&gt;For the years
ended September 30, 2023 and 2022, no supplier accounted for more than 10% of the Company&#x2019;s total purchases, respectively. For
the year ended September 30, 2021 one supplier accounted for 15.7% of the Company&#x2019;s total purchases.&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent"&gt;As of September
30, 2023 and 2022, one supplier accounted for 10.5% and 10.7% of the accounts payable balance, respectively.&lt;/p&gt;</us-gaap:ConcentrationRiskDisclosureTextBlock>
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    <cik0000183782:CashDepositsWithFinancialInstitutions contextRef="c0" decimals="0" id="ixv-24470" unitRef="usd">5561070</cik0000183782:CashDepositsWithFinancialInstitutions>
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      unitRef="pure">0.10</us-gaap:ConcentrationRiskPercentage1>
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    <us-gaap:ConcentrationRiskPercentage1
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      id="ixv-24487"
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    <us-gaap:StockholdersEquityNoteDisclosureTextBlock contextRef="c0" id="ixv-22555">&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent"&gt;&lt;b&gt;NOTE 12 &#x2014;
SHAREHOLDERS&#x2019; EQUITY&lt;/b&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent"&gt;&lt;b&gt;&lt;i&gt;&#160;&lt;/i&gt;&lt;/b&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent"&gt;&lt;b&gt;&lt;i&gt;Ordinary
Shares&lt;/i&gt;&lt;/b&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0in; background-color: transparent"&gt;&lt;b&gt;&#160;&lt;/b&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;On February 8, 2024, the Company formally executed
a forward stock split of its ordinary shares at a ratio of one pre-split ordinary share to 20 post-split ordinary shares. After the stock
split, the authorized number of ordinary shares became 1,000,000,000, increased from 50,000,000 pre-split shares. The par value changed
from $0.001 to $0.00005 accordingly. The number of shares and per share data are presented herein have been retroactively adjusted to
give effect to the stock split.&lt;/p&gt;
&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent"&gt;Upon the incorporation
of the Company, 400,000,000 ordinary shares were issued. On October 28, 2022, the original shareholders of the Company surrendered 265,000,000
ordinary shares for no consideration. As a result, on a retrospective basis, 135,000,000 ordinary shares were issued and outstanding
as of September 30, 2022 and 2021.&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent"&gt;&lt;b&gt;&lt;i&gt;Initial
Public Offering&lt;/i&gt;&lt;/b&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent"&gt;&lt;b&gt;&#160;&lt;/b&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent"&gt;On March 30, 2023,
the Company closed its initial public offering (the &#x201c;Offering&#x201d;) of 20,000,000 ordinary shares at a public offering price
of $0.4 per share for total gross proceeds of $8,000,000 before deducting underwriting discounts and offering expenses. Net proceeds
of the Company&#x2019;s Offering were approximately $6.8 million. In addition, the Company granted the underwriters a 45-day option to
purchase up to an additional 3,000,000 ordinary shares at the public offering price, less underwriting discounts, to cover over-allotment,
if any. On April 6, 2023, the underwriter partially exercised the over-allotment option to purchase an additional 947,100 ordinary shares
for total gross proceeds of $378,840 before deducting underwriting discounts and commissions. As of May 14, 2023, the remaining options
were expired. The Company&#x2019;s ordinary shares began trading on the Nasdaq Capital Market under the symbol &#x201c;ZJYL&#x201d; on March
28, 2023.&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent"&gt;&lt;b&gt;&lt;i&gt;&#160;&lt;/i&gt;&lt;/b&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent"&gt;&lt;b&gt;&lt;i&gt;Statutory
reserve and restricted net assets&lt;/i&gt;&lt;/b&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent"&gt;&lt;b&gt;&lt;i&gt;&#160;&lt;/i&gt;&lt;/b&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent"&gt;The Company&#x2019;s
PRC subsidiary, VIE and VIE&#x2019;s subsidiaries are restricted in their ability to transfer a portion of their net assets to the Company.
The payment of dividends by entities organized in China is subject to limitations, procedures and formalities. Regulations in the PRC
currently permit payment of dividends only out of accumulated profits as determined in accordance with accounting standards and regulations
in China.&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent"&gt;The Company is
required to make appropriations to certain reserve funds, comprising the statutory surplus reserve and the discretionary surplus reserve,
based on after-tax net income determined in accordance with generally accepted accounting principles of the PRC (&#x201c;PRC GAAP&#x201d;).
Appropriations to the statutory surplus reserve are required to be at least 10% of the after-tax net income determined in accordance
with PRC GAAP until the reserve is equal to 50% of the entity&#x2019;s registered capital. Appropriations to the discretionary surplus
reserve are made at the discretion of the Board of Directors. The statutory reserve may be applied against prior year losses, if any,
and may be used for general business expansion and production or increase in registered capital, but are not distributable as cash dividends.&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent"&gt;Relevant PRC laws
and regulations restrict the Company&#x2019;s PRC subsidiary, VIE and VIE&#x2019;s subsidiaries from transferring a portion of their net
assets, equivalent to their statutory reserves and their share capital, to the Company&#x2019;s shareholders in the form of loans, advances
or cash dividends. Only PRC entities&#x2019; accumulated profits may be distributed as dividends to the Company&#x2019;s shareholders without
the consent of a third party. As of September 30, 2023 and 2022, the restricted amounts as determined pursuant to PRC statutory laws
totaled $2,010,890 and $1,651,422, respectively, and total restricted net assets amounted to $2,097,449 and $1,737,982, respectively.&lt;/p&gt;</us-gaap:StockholdersEquityNoteDisclosureTextBlock>
    <us-gaap:StockholdersEquityNoteStockSplitConversionRatio1
      contextRef="c209"
      decimals="0"
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    <us-gaap:CommonStockSharesAuthorized
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      decimals="0"
      id="ixv-24490"
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    <us-gaap:EquityFairValueAdjustment contextRef="c209" decimals="0" id="ixv-24491" unitRef="usd">50000000</us-gaap:EquityFairValueAdjustment>
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      decimals="3"
      id="ixv-24492"
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      decimals="5"
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    <us-gaap:CommonStockSharesIssued
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      id="ixv-24494"
      unitRef="shares">400000000</us-gaap:CommonStockSharesIssued>
    <cik0000183782:OrdinarySharesSurrendered
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      decimals="0"
      id="ixv-24495"
      unitRef="shares">265000000</cik0000183782:OrdinarySharesSurrendered>
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      contextRef="c215"
      decimals="0"
      id="ixv-24496"
      unitRef="shares">135000000</us-gaap:CommonStockSharesIssued>
    <us-gaap:CommonStockSharesIssued
      contextRef="c216"
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      id="ixv-24497"
      unitRef="shares">135000000</us-gaap:CommonStockSharesIssued>
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      unitRef="shares">135000000</us-gaap:CommonStockSharesOutstanding>
    <us-gaap:CommonStockSharesOutstanding
      contextRef="c216"
      decimals="0"
      id="ixv-24499"
      unitRef="shares">135000000</us-gaap:CommonStockSharesOutstanding>
    <us-gaap:StockIssuedDuringPeriodSharesOther
      contextRef="c217"
      decimals="0"
      id="ixv-24500"
      unitRef="shares">20000000</us-gaap:StockIssuedDuringPeriodSharesOther>
    <us-gaap:SaleOfStockPricePerShare
      contextRef="c218"
      decimals="1"
      id="ixv-24501"
      unitRef="usdPershares">0.4</us-gaap:SaleOfStockPricePerShare>
    <us-gaap:SaleLeasebackTransactionGrossProceedsInvestingActivities contextRef="c219" decimals="0" id="ixv-24502" unitRef="usd">8000000</us-gaap:SaleLeasebackTransactionGrossProceedsInvestingActivities>
    <us-gaap:ProceedsFromDebtNetOfIssuanceCosts
      contextRef="c219"
      decimals="-5"
      id="ixv-24503"
      unitRef="usd">6800000</us-gaap:ProceedsFromDebtNetOfIssuanceCosts>
    <cik0000183782:GrantedUnderwritersOptionToPurchasePeriod contextRef="c219" id="ixv-24504">P45D</cik0000183782:GrantedUnderwritersOptionToPurchasePeriod>
    <us-gaap:StockIssuedDuringPeriodSharesOther
      contextRef="c219"
      decimals="0"
      id="ixv-24505"
      unitRef="shares">3000000</us-gaap:StockIssuedDuringPeriodSharesOther>
    <us-gaap:StockIssuedDuringPeriodSharesOther
      contextRef="c220"
      decimals="0"
      id="ixv-24506"
      unitRef="shares">947100</us-gaap:StockIssuedDuringPeriodSharesOther>
    <us-gaap:SaleLeasebackTransactionGrossProceedsInvestingActivities contextRef="c221" decimals="0" id="ixv-24507" unitRef="usd">378840</us-gaap:SaleLeasebackTransactionGrossProceedsInvestingActivities>
    <cik0000183782:StatutorySurplusPercentage contextRef="c0" decimals="2" id="ixv-24508" unitRef="pure">0.10</cik0000183782:StatutorySurplusPercentage>
    <cik0000183782:ReserveEqualPercentage contextRef="c0" decimals="2" id="ixv-24509" unitRef="pure">0.50</cik0000183782:ReserveEqualPercentage>
    <us-gaap:RestrictedCash contextRef="c2" decimals="0" id="ixv-24510" unitRef="usd">2010890</us-gaap:RestrictedCash>
    <us-gaap:RestrictedCash contextRef="c3" decimals="0" id="ixv-24511" unitRef="usd">1651422</us-gaap:RestrictedCash>
    <cik0000183782:RestrictedNetAssets contextRef="c0" decimals="0" id="ixv-24512" unitRef="usd">2097449</cik0000183782:RestrictedNetAssets>
    <cik0000183782:RestrictedNetAssets contextRef="c6" decimals="0" id="ixv-24513" unitRef="usd">1737982</cik0000183782:RestrictedNetAssets>
    <us-gaap:CommitmentsAndContingenciesDisclosureTextBlock contextRef="c0" id="ixv-22605">&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent"&gt;&lt;b&gt;NOTE 13 &#x2014;
COMMITMENTS AND CONTINGENCIES&lt;/b&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent"&gt;&lt;b&gt;&#160;&lt;/b&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: left; background-color: transparent"&gt;&lt;b&gt;&lt;i&gt;Contingencies&lt;/i&gt;&lt;/b&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent"&gt;&lt;b&gt;&lt;i&gt;&#160;&lt;/i&gt;&lt;/b&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent"&gt;From time to time,
the Company is a party to various legal actions arising in the ordinary course of business. The Company accrues costs associated with
these matters when they become probable and the amount can be reasonably estimated. Legal costs incurred in connection with loss contingencies
are expensed as incurred. The Company&#x2019;s management does not expect any liability from the disposition of such claims and litigation
individually or in the aggregate to have a material adverse impact on the Company&#x2019;s consolidated financial position, results of
operations and cash flows. The Company currently does not have any material legal proceedings.&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent"&gt;&#160;&lt;/p&gt;

&lt;p style="font: bold 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white"&gt;&lt;i&gt;Lease commitment&lt;/i&gt;&lt;/p&gt;

&lt;p style="font: bold 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white"&gt;&#160;&lt;/p&gt;

&lt;p style="font: bold 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white"&gt;&lt;span style="font-style: normal; font-weight: normal"&gt;The
Company&#x2019;s VIE&#x2019;s subsidiary Taizhou Zhongjin, leases a factory building as the manufacturing plant and administrative office
and it also leases apartments as dormitories for its workers, and Changzhou Zhongjin leases apartments as dormitories for its workers,
and Zhongjin Jing&#x2019;ao leases an office as an administrative office. These non-cancelable operating lease agreements have various
expiration dates between 2022 and 2037. On April 20, 2014, Taizhou Zhongjin signed a lease agreement with the landlord to lease a factory
building for 20 years, with annual rent of approximately $39,000 (RMB 250,000). Taizhou Zhongjin invested a total of approximately $0.79
million (RMB 5 million) in leasehold improvements to the leased factory. Pursuant to the lease agreement, the annual rent expense was
waived by the landlord to offset against the leasehold improvements until the end of the lease.&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: bold 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white"&gt;&#160;&lt;/p&gt;

&lt;p style="font: bold 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white"&gt;&lt;span style="font-style: normal; font-weight: normal"&gt;Rent
expense for the years ended September 30, 2023, 2022 and 2021 was $24,099, $74,536 and $82,906, respectively.&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: bold 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent"&gt;As of September
30, 2023, the Company was obligated under operating leases for minimum rentals as follows:&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent"&gt;&#160;&lt;/p&gt;

&lt;table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font: 10pt Times New Roman, Times, Serif"&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="font-weight: bold; text-align: left; border-bottom: Black 1.5pt solid"&gt;For&#160;the&#160;Twelve&#160;Months&#160;Ending
    September 30,&lt;/td&gt;&lt;td style="font-weight: normal; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="font-weight: normal; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: normal"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="width: 88%; font-weight: normal; text-align: left"&gt;2024&lt;/td&gt;&lt;td style="width: 1%; font-weight: normal"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; font-weight: normal; text-align: left"&gt;$&lt;/td&gt;&lt;td style="width: 9%; font-weight: normal; text-align: right"&gt;4,936&lt;/td&gt;&lt;td style="width: 1%; font-weight: normal; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="font-weight: normal; text-align: left"&gt;2025&lt;/td&gt;&lt;td style="font-weight: normal"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: normal; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: normal; text-align: right"&gt;165&lt;/td&gt;&lt;td style="font-weight: normal; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="font-weight: normal; text-align: left"&gt;2026&lt;/td&gt;&lt;td style="font-weight: normal"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: normal; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: normal; text-align: right"&gt;165&lt;/td&gt;&lt;td style="font-weight: normal; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="font-weight: normal; text-align: left"&gt;2027&lt;/td&gt;&lt;td style="font-weight: normal"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: normal; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: normal; text-align: right"&gt;165&lt;/td&gt;&lt;td style="font-weight: normal; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="font-weight: normal; text-align: left"&gt;2028&lt;/td&gt;&lt;td style="font-weight: normal"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: normal; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: normal; text-align: right"&gt;165&lt;/td&gt;&lt;td style="font-weight: normal; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="font-weight: normal; text-align: left; padding-bottom: 1.5pt"&gt;Thereafter&lt;/td&gt;&lt;td style="font-weight: normal; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; font-weight: normal; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; font-weight: normal; text-align: right"&gt;1,522&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: normal; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="font-weight: normal; text-align: left; padding-bottom: 4pt"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: normal; padding-bottom: 4pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 4pt double; font-weight: normal; text-align: left"&gt;$&lt;/td&gt;&lt;td style="border-bottom: Black 4pt double; font-weight: normal; text-align: right"&gt;7,118&lt;/td&gt;&lt;td style="padding-bottom: 4pt; font-weight: normal; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;</us-gaap:CommitmentsAndContingenciesDisclosureTextBlock>
    <us-gaap:LesseeOperatingLeaseTermOfContract contextRef="c222" id="ixv-24514">P20Y</us-gaap:LesseeOperatingLeaseTermOfContract>
    <us-gaap:OperatingLeasePayments contextRef="c223" decimals="0" id="ixv-24515" unitRef="usd">39000</us-gaap:OperatingLeasePayments>
    <us-gaap:OperatingLeasePayments contextRef="c223" decimals="0" id="ixv-24516" unitRef="cny">250000</us-gaap:OperatingLeasePayments>
    <us-gaap:OperatingLeasePayments
      contextRef="c224"
      decimals="-4"
      id="ixv-24517"
      unitRef="usd">790000</us-gaap:OperatingLeasePayments>
    <us-gaap:OperatingLeasePayments
      contextRef="c224"
      decimals="-6"
      id="ixv-24518"
      unitRef="cny">5000000</us-gaap:OperatingLeasePayments>
    <us-gaap:OperatingLeasePayments contextRef="c0" decimals="0" id="ixv-24519" unitRef="usd">24099</us-gaap:OperatingLeasePayments>
    <us-gaap:OperatingLeasePayments contextRef="c6" decimals="0" id="ixv-24520" unitRef="usd">74536</us-gaap:OperatingLeasePayments>
    <us-gaap:OperatingLeasePayments contextRef="c7" decimals="0" id="ixv-24521" unitRef="usd">82906</us-gaap:OperatingLeasePayments>
    <us-gaap:LesseeOperatingLeaseLiabilityMaturityTableTextBlock contextRef="c0" id="ixv-24522">As of September
30, 2023, the Company was obligated under operating leases for minimum rentals as follows:&lt;table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font: 10pt Times New Roman, Times, Serif"&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="font-weight: bold; text-align: left; border-bottom: Black 1.5pt solid"&gt;For&#160;the&#160;Twelve&#160;Months&#160;Ending
    September 30,&lt;/td&gt;&lt;td style="font-weight: normal; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="font-weight: normal; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: normal"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="width: 88%; font-weight: normal; text-align: left"&gt;2024&lt;/td&gt;&lt;td style="width: 1%; font-weight: normal"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; font-weight: normal; text-align: left"&gt;$&lt;/td&gt;&lt;td style="width: 9%; font-weight: normal; text-align: right"&gt;4,936&lt;/td&gt;&lt;td style="width: 1%; font-weight: normal; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="font-weight: normal; text-align: left"&gt;2025&lt;/td&gt;&lt;td style="font-weight: normal"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: normal; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: normal; text-align: right"&gt;165&lt;/td&gt;&lt;td style="font-weight: normal; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="font-weight: normal; text-align: left"&gt;2026&lt;/td&gt;&lt;td style="font-weight: normal"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: normal; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: normal; text-align: right"&gt;165&lt;/td&gt;&lt;td style="font-weight: normal; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="font-weight: normal; text-align: left"&gt;2027&lt;/td&gt;&lt;td style="font-weight: normal"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: normal; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: normal; text-align: right"&gt;165&lt;/td&gt;&lt;td style="font-weight: normal; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="font-weight: normal; text-align: left"&gt;2028&lt;/td&gt;&lt;td style="font-weight: normal"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: normal; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: normal; text-align: right"&gt;165&lt;/td&gt;&lt;td style="font-weight: normal; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="font-weight: normal; text-align: left; padding-bottom: 1.5pt"&gt;Thereafter&lt;/td&gt;&lt;td style="font-weight: normal; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; font-weight: normal; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; font-weight: normal; text-align: right"&gt;1,522&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: normal; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="font-weight: normal; text-align: left; padding-bottom: 4pt"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: normal; padding-bottom: 4pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 4pt double; font-weight: normal; text-align: left"&gt;$&lt;/td&gt;&lt;td style="border-bottom: Black 4pt double; font-weight: normal; text-align: right"&gt;7,118&lt;/td&gt;&lt;td style="padding-bottom: 4pt; font-weight: normal; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;</us-gaap:LesseeOperatingLeaseLiabilityMaturityTableTextBlock>
    <us-gaap:LesseeOperatingLeaseLiabilityPaymentsDueNextTwelveMonths contextRef="c2" decimals="0" id="ixv-24523" unitRef="usd">4936</us-gaap:LesseeOperatingLeaseLiabilityPaymentsDueNextTwelveMonths>
    <us-gaap:LesseeOperatingLeaseLiabilityPaymentsDueYearTwo contextRef="c2" decimals="0" id="ixv-24524" unitRef="usd">165</us-gaap:LesseeOperatingLeaseLiabilityPaymentsDueYearTwo>
    <us-gaap:LesseeOperatingLeaseLiabilityPaymentsDueYearThree contextRef="c2" decimals="0" id="ixv-24525" unitRef="usd">165</us-gaap:LesseeOperatingLeaseLiabilityPaymentsDueYearThree>
    <us-gaap:LesseeOperatingLeaseLiabilityPaymentsDueYearFour contextRef="c2" decimals="0" id="ixv-24526" unitRef="usd">165</us-gaap:LesseeOperatingLeaseLiabilityPaymentsDueYearFour>
    <us-gaap:LesseeOperatingLeaseLiabilityPaymentsDueYearFive contextRef="c2" decimals="0" id="ixv-24527" unitRef="usd">165</us-gaap:LesseeOperatingLeaseLiabilityPaymentsDueYearFive>
    <us-gaap:LesseeOperatingLeaseLiabilityPaymentsDueAfterYearFive contextRef="c2" decimals="0" id="ixv-24528" unitRef="usd">1522</us-gaap:LesseeOperatingLeaseLiabilityPaymentsDueAfterYearFive>
    <us-gaap:LesseeOperatingLeaseLiabilityPaymentsDue contextRef="c2" decimals="0" id="ixv-24529" unitRef="usd">7118</us-gaap:LesseeOperatingLeaseLiabilityPaymentsDue>
    <us-gaap:SegmentReportingDisclosureTextBlock contextRef="c0" id="ixv-22681">&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent"&gt;&lt;b&gt;NOTE 14 &#x2014;
SEGMENT REPORTING&lt;/b&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent"&gt;&lt;b&gt;&#160;&lt;/b&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent"&gt;An operating segment
is a component of the Company that engages in business activities from which it may earn revenues and incur expenses, and is identified
on the basis of the internal financial reports that are provided to and regularly reviewed by the Company&#x2019;s chief operating decision
maker in order to allocate resources and assess performance of the segment.&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent"&gt;The management
of the Company concludes that it has only one reporting segment. The Company designs and manufactures quality wheelchair and other living
aids products. The Company&#x2019;s products have similar economic characteristics with respect to raw materials, vendors, marketing and
promotions, customers and methods of distribution. The Company&#x2019;s chief operating decision maker has been identified as the Chief
Executive Officer, who reviews consolidated results when making decisions about allocating resources and assessing performance of the
Company, rather than by product types or geographic area; hence the Company has only one reporting segment.&lt;/p&gt;</us-gaap:SegmentReportingDisclosureTextBlock>
    <us-gaap:NumberOfReportableSegments contextRef="c0" decimals="0" id="ixv-24530" unitRef="pure">1</us-gaap:NumberOfReportableSegments>
    <us-gaap:NumberOfReportableSegments
      contextRef="c225"
      decimals="0"
      id="ixv-24531"
      unitRef="pure">1</us-gaap:NumberOfReportableSegments>
    <us-gaap:SubsequentEventsTextBlock contextRef="c0" id="ixv-22703">&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent"&gt;&lt;b&gt;NOTE 15 &#x2014;
SUBSEQUENT EVENTS&lt;/b&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent"&gt;&lt;b&gt;&lt;i&gt;Communications
with Nasdaq&lt;/i&gt;&lt;/b&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent"&gt;On September 25,
2023, the Company received a letter from Listing Qualifications Department of the Nasdaq Stock Market (the &#x201c;Nasdaq&#x201d;) indicating
that the Company was not in compliance with Listing Rule 5550(a)(3), which requires the Company to have at least 30 public holders for
continued listing. On December 18, 2023, the Company received a letter (the &#x201c;Delisting Letter&#x201d;) from Nasdaq notifying the
Company that it had failed to provide a detailed plan to support a decision for further time for compliance. Additionally, upon subsequent
review of the allocation of shares issued in the Company&#x2019;s initial public offering, Nasdaq staff has determined that the Company
did not meet the 300 Round Lot Holder requirement for initial listing on the Nasdaq Capital Market. In that regard, Nasdaq staff has
determined to initiate procedures to delist the Company&#x2019;s securities from Nasdaq. Unless the Company requests an appeal of that
determination, trading of the Company&#x2019;s ordinary shares will be suspended at the opening of business on December 28, 2023.&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent"&gt;The Company submitted
a request for a hearing before the Nasdaq Hearings Panel (the &#x201c;Panel&#x201d;). On December 20, 2023, the Company received a letter
from Nasdaq indicating that the delisting action has been stayed, pending a final written decision by the Panel. The hearing before the
Panel (the &#x201c;Hearing&#x201d;) was scheduled on March 14, 2024.&#160;After reviewing the Company&#x2019;s prehearing submission, Nasdaq
subsequently informed the Company on February 29, 2024 that it has regained compliance with the Nasdaq Listing Rule 5550(a)(3).&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent"&gt;On March 28, 2024,
the Company received a hearing decision letter from Nasdaq stating that the Panel has granted the Company&#x2019;s request for continued
listing on The Nasdaq Stock Market, subject to the condition that the Company files its annual report on Form 20-F for fiscal year 2023
(the &#x201c;Annual Report&#x201d;) with the SEC on or before May 20, 2024 (the &#x201c;Extension Period&#x201d;).&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent"&gt;&lt;b&gt;&#160;&lt;/b&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent"&gt;&lt;b&gt;&lt;i&gt;Subsequent
financing&lt;/i&gt;&lt;/b&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent"&gt;In December 2023,
the Company issued 600,000 ordinary shares at $0.52 per share and received aggregate gross proceeds of $312,000.&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent"&gt;On January 3,
2024, Changzhou Zhongjin entered into a loan agreement with China Merchants Bank to borrow approximately $1,371,000 (RMB 10.0 million)
as working capital. The loan has a fixed interest rate of 2.80% per annum and matures in one year. In addition, the Company&#x2019;s major
shareholder Mr. Erqi Wang, signed a maximum guarantee agreement with China Merchants Bank to provide personal credit guarantees for the
loan.&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent"&gt;On January 3,
2024, Changzhou Zhongjin entered into a loan agreement with Agricultural Bank of China to borrow approximately $2,728,000 (RMB 19.9 million)
as working capital. The loan has a fixed interest rate of 2.95% per annum and matures in one year.&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent"&gt;On January 10,
2024, Changzhou Zhongjin entered into a loan agreement with Jiangsu Bank to borrow approximately $1,371,000 (RMB 10.0 million) as working
capital. The loan has a fixed interest rate of 3% per annum and matures in six months. In addition, the Company&#x2019;s major shareholder
Mr. Erqi Wang, signed a maximum guarantee agreement with Jiangsu Bank to provide personal credit guarantees for the loan.&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent"&gt;&#160;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent"&gt;&lt;b&gt;&lt;i&gt;Stock split&lt;/i&gt;&lt;/b&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent"&gt;As mentioned in
Note 12, effective February 8, 2024, with the approval of the shareholders, the Company executed a forward stock split of its issued
and unissued ordinary shares at a ratio of twenty-for-one. Each of the pre-split shares with a par value of $0.001 has been converted
into twenty post-split shares with a par value of $0.00005 per share. As a result of the stock split, the authorized share capital of
the Company has become 1,000,000,000 shares with a par value of $0.00005 per share.&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;In
accordance with ASC Topic 855, &#x201c;Subsequent Events&#x201d;, which establishes general standards of accounting for and disclosure
of events that occur after the balance sheet date but before these financial statements are issued, the Company has evaluated all events
or transactions that occurred after September 30, 2023, up through April 26, 2024, when the Company issued the consolidated financial
statements.&lt;/span&gt;&lt;/p&gt;</us-gaap:SubsequentEventsTextBlock>
    <us-gaap:SharesIssued
      contextRef="c226"
      decimals="0"
      id="ixv-24532"
      unitRef="shares">600000</us-gaap:SharesIssued>
    <us-gaap:SharesIssuedPricePerShare
      contextRef="c226"
      decimals="2"
      id="ixv-24533"
      unitRef="usdPershares">0.52</us-gaap:SharesIssuedPricePerShare>
    <cik0000183782:AggregateGrossProceeds contextRef="c227" decimals="0" id="ixv-24534" unitRef="usd">312000</cik0000183782:AggregateGrossProceeds>
    <cik0000183782:WorkingCapital contextRef="c228" decimals="0" id="ixv-24535" unitRef="usd">1371000</cik0000183782:WorkingCapital>
    <cik0000183782:WorkingCapital
      contextRef="c228"
      decimals="-5"
      id="ixv-24536"
      unitRef="cny">10000000</cik0000183782:WorkingCapital>
    <us-gaap:InvestmentInterestRate
      contextRef="c229"
      decimals="4"
      id="ixv-24537"
      unitRef="pure">0.028</us-gaap:InvestmentInterestRate>
    <cik0000183782:LoanMaturesTerm contextRef="c230" id="ixv-24538">P1Y</cik0000183782:LoanMaturesTerm>
    <cik0000183782:WorkingCapital contextRef="c231" decimals="0" id="ixv-24539" unitRef="usd">2728000</cik0000183782:WorkingCapital>
    <cik0000183782:WorkingCapital
      contextRef="c231"
      decimals="-5"
      id="ixv-24540"
      unitRef="cny">19900000</cik0000183782:WorkingCapital>
    <us-gaap:InvestmentInterestRate
      contextRef="c232"
      decimals="4"
      id="ixv-24541"
      unitRef="pure">0.0295</us-gaap:InvestmentInterestRate>
    <cik0000183782:LoanMaturesTerm contextRef="c233" id="ixv-24542">P1Y</cik0000183782:LoanMaturesTerm>
    <cik0000183782:WorkingCapital contextRef="c234" decimals="0" id="ixv-24543" unitRef="usd">1371000</cik0000183782:WorkingCapital>
    <cik0000183782:WorkingCapital
      contextRef="c234"
      decimals="-5"
      id="ixv-24544"
      unitRef="cny">10000000</cik0000183782:WorkingCapital>
    <us-gaap:InvestmentInterestRate
      contextRef="c235"
      decimals="2"
      id="ixv-24545"
      unitRef="pure">0.03</us-gaap:InvestmentInterestRate>
    <cik0000183782:LoanMaturesTerm contextRef="c236" id="ixv-24546">P6M</cik0000183782:LoanMaturesTerm>
    <cik0000183782:PreSplitSharesWithAParValue
      contextRef="c209"
      decimals="3"
      id="ixv-24547"
      unitRef="usdPershares">0.001</cik0000183782:PreSplitSharesWithAParValue>
    <cik0000183782:PostSplitSharesWithAParValue
      contextRef="c209"
      decimals="5"
      id="ixv-24548"
      unitRef="usdPershares">0.00005</cik0000183782:PostSplitSharesWithAParValue>
    <cik0000183782:AuthorizedShareCapital
      contextRef="c237"
      decimals="0"
      id="ixv-24549"
      unitRef="shares">1000000000</cik0000183782:AuthorizedShareCapital>
    <cik0000183782:AuthorizedShareCapitalPerShare
      contextRef="c237"
      decimals="5"
      id="ixv-24550"
      unitRef="usdPershares">0.00005</cik0000183782:AuthorizedShareCapitalPerShare>
    <us-gaap:CondensedFinancialInformationOfParentCompanyOnlyDisclosureTextBlock contextRef="c0" id="ixv-22763">&lt;p style="font: bold 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white"&gt;NOTE 16 &#x2014;
CONDENSED FINANCIAL INFORMATION OF THE PARENT COMPANY&lt;/p&gt;

&lt;p style="font: bold 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white"&gt;&#160;&lt;/p&gt;

&lt;p style="font: bold 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white"&gt;&lt;span style="font-style: normal; font-weight: normal"&gt;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 percent 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&#x2019;s
PRC subsidiaries, the VIE and the VIE&#x2019;s subsidiaries exceeded 25% of the consolidated net assets of the Company, therefore, the
condensed financial statements for the parent company are included herein.&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: bold 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white"&gt;&lt;span style="font-style: normal; font-weight: normal"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: bold 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white"&gt;&lt;span style="font-style: normal; font-weight: normal"&gt;For
purposes of the above test, restricted net assets of consolidated subsidiaries, the VIE and the VIE&#x2019;s subsidiaries shall mean that
amount of the Company&#x2019;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.&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: bold 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white"&gt;&lt;span style="font-style: normal; font-weight: normal"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: bold 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white"&gt;&lt;span style="font-style: normal; font-weight: normal"&gt;The
condensed financial information of the parent company has been prepared using the same accounting policies as set out in the Company&#x2019;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 &#x201c;Investment in subsidiaries and VIE&#x201d; and the respective profit
or loss as &#x201c;Equity in earnings of subsidiaries and VIE and VIE&#x2019;s subsidiaries&#x201d; on the condensed statements of income.&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: left; background-color: transparent"&gt;&lt;span style="font-style: normal; font-weight: normal"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: bold 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white"&gt;&lt;span style="font-style: normal; font-weight: normal"&gt;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 U.S. GAAP have been condensed or omitted.&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: bold 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent"&gt;The Company did
not announce nor pay any dividend for the periods presented. As of September 30, 2023 and 2022, 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.&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent"&gt;&#160;&lt;/p&gt;&lt;table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font: 10pt Times New Roman, Times, Serif"&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="padding-left: 0.125in; text-indent: -0.125in; font-weight: normal; text-align: center"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"&gt;September&#160;30,&lt;br/&gt; 2023&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"&gt;September&#160;30,&lt;br/&gt; 2022&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="padding-left: 0.125in; text-indent: -0.125in; font-weight: normal; text-align: left"&gt;ASSETS&lt;/td&gt;&lt;td style="font-weight: normal"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: normal; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: normal; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: normal; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: normal"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: normal; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: normal; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: normal; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="padding-left: 0.125in; text-indent: -0.125in; font-weight: bold; text-align: left"&gt;Current assets&lt;/td&gt;&lt;td style="font-weight: normal"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: normal; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: normal; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: normal; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: normal"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: normal; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: normal; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: normal; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="text-indent: -0.125in; padding-left: 0.375in; width: 76%; font-weight: normal; text-align: left"&gt;Cash&lt;/td&gt;&lt;td style="width: 1%; font-weight: normal"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; font-weight: normal; text-align: left"&gt;$&lt;/td&gt;&lt;td style="width: 9%; font-weight: normal; text-align: right"&gt;1,363,617&lt;/td&gt;&lt;td style="width: 1%; font-weight: normal; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 1%; font-weight: normal"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; font-weight: normal; text-align: left"&gt;$&lt;/td&gt;&lt;td style="width: 9%; font-weight: normal; text-align: right"&gt;&lt;div style="-sec-ix-hidden: hidden-fact-122"&gt;-&lt;/div&gt;&lt;/td&gt;&lt;td style="width: 1%; font-weight: normal; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="text-indent: -0.125in; padding-left: 0.375in; font-weight: normal; text-align: left"&gt;Short-term investments&lt;/td&gt;&lt;td style="font-weight: normal"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: normal; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: normal; text-align: right"&gt;5,300,000&lt;/td&gt;&lt;td style="font-weight: normal; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: normal"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: normal; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: normal; text-align: right"&gt;&lt;div style="-sec-ix-hidden: hidden-fact-123"&gt;-&lt;/div&gt;&lt;/td&gt;&lt;td style="font-weight: normal; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="text-indent: -0.125in; padding-left: 0.375in; font-weight: normal; text-align: left"&gt;Prepaid expenses and other current assets&lt;/td&gt;&lt;td style="font-weight: normal"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: normal; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: normal; text-align: right"&gt;60,000&lt;/td&gt;&lt;td style="font-weight: normal; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: normal"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: normal; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: normal; text-align: right"&gt;&lt;div style="-sec-ix-hidden: hidden-fact-124"&gt;-&lt;/div&gt;&lt;/td&gt;&lt;td style="font-weight: normal; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="text-indent: -0.125in; padding-left: 0.375in; font-weight: normal; text-align: left; padding-bottom: 1.5pt"&gt;Intercompany receivable&lt;/td&gt;&lt;td style="font-weight: normal; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; font-weight: normal; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; font-weight: normal; text-align: right"&gt;&lt;div style="-sec-ix-hidden: hidden-fact-125"&gt;-&lt;/div&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: normal; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: normal; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; font-weight: normal; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; font-weight: normal; text-align: right"&gt;6,750&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: normal; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="text-indent: -0.125in; padding-left: 0.25in; font-weight: normal; text-align: left"&gt;Total current assets&lt;/td&gt;&lt;td style="font-weight: normal"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: normal; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: normal; text-align: right"&gt;6,723,617&lt;/td&gt;&lt;td style="font-weight: normal; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: normal"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: normal; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: normal; text-align: right"&gt;6,750&lt;/td&gt;&lt;td style="font-weight: normal; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="padding-left: 0.125in; text-indent: -0.125in; font-weight: normal; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: normal"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: normal; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: normal; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: normal; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: normal"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: normal; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: normal; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: normal; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="padding-left: 0.125in; text-indent: -0.125in; font-weight: bold; text-align: left"&gt;Non-current assets&lt;/td&gt;&lt;td style="font-weight: normal"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: normal; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: normal; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: normal; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: normal"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: normal; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: normal; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: normal; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="text-indent: -0.125in; padding-left: 0.375in; font-weight: normal; text-align: left; padding-bottom: 1.5pt"&gt;Income from investment in subsidiaries and VIE&lt;/td&gt;&lt;td style="font-weight: normal; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; font-weight: normal; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; font-weight: normal; text-align: right"&gt;8,337,887&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: normal; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: normal; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; font-weight: normal; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; font-weight: normal; text-align: right"&gt;4,899,615&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: normal; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="padding-left: 0.125in; text-indent: -0.125in; font-weight: normal; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: normal"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: normal; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: normal; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: normal; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: normal"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: normal; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: normal; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: normal; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="padding-left: 0.125in; text-indent: -0.125in; font-weight: normal; text-align: left; padding-bottom: 4pt"&gt;Total assets&lt;/td&gt;&lt;td style="font-weight: normal; padding-bottom: 4pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 4pt double; font-weight: normal; text-align: left"&gt;$&lt;/td&gt;&lt;td style="border-bottom: Black 4pt double; font-weight: normal; text-align: right"&gt;15,061,504&lt;/td&gt;&lt;td style="padding-bottom: 4pt; font-weight: normal; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: normal; padding-bottom: 4pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 4pt double; font-weight: normal; text-align: left"&gt;$&lt;/td&gt;&lt;td style="border-bottom: Black 4pt double; font-weight: normal; text-align: right"&gt;4,906,365&lt;/td&gt;&lt;td style="padding-bottom: 4pt; font-weight: normal; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="padding-left: 0.125in; text-indent: -0.125in; font-weight: normal; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: normal"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: normal; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: normal; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: normal; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: normal"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: normal; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: normal; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: normal; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="padding-left: 0.125in; text-indent: -0.125in; font-weight: normal; text-align: left"&gt;LIABILITIES AND SHAREHOLDERS&#x2019; EQUITY&lt;/td&gt;&lt;td style="font-weight: normal"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: normal; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: normal; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: normal; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: normal"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: normal; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: normal; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: normal; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="padding-left: 0.125in; text-indent: -0.125in; font-weight: normal; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: normal"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: normal; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: normal; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: normal; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: normal"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: normal; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: normal; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: normal; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="padding-left: 0.125in; text-indent: -0.125in; font-weight: normal; text-align: left"&gt;LIABILITIES&lt;/td&gt;&lt;td style="font-weight: normal"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: normal; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: normal; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: normal; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: normal"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: normal; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: normal; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: normal; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="text-indent: -0.125in; padding-left: 0.375in; font-weight: normal; text-align: left"&gt;Accounts payable&lt;/td&gt;&lt;td style="font-weight: normal"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: normal; text-align: left"&gt;$&lt;/td&gt;&lt;td style="font-weight: normal; text-align: right"&gt;160,000&lt;/td&gt;&lt;td style="font-weight: normal; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: normal"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: normal; text-align: left"&gt;$&lt;/td&gt;&lt;td style="font-weight: normal; text-align: right"&gt;&lt;div style="-sec-ix-hidden: hidden-fact-126"&gt;-&lt;/div&gt;&lt;/td&gt;&lt;td style="font-weight: normal; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="text-indent: -0.125in; padding-left: 0.375in; font-weight: normal; text-align: left; padding-bottom: 1.5pt"&gt;Intercompany payable&lt;/td&gt;&lt;td style="font-weight: normal; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; font-weight: normal; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; font-weight: normal; text-align: right"&gt;758,493&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: normal; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: normal; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; font-weight: normal; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; font-weight: normal; text-align: right"&gt;&lt;div style="-sec-ix-hidden: hidden-fact-127"&gt;-&lt;/div&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: normal; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="text-indent: -0.125in; padding-left: 0.25in; font-weight: normal; text-align: left; padding-bottom: 1.5pt"&gt;Total liabilities&lt;/td&gt;&lt;td style="font-weight: normal; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; font-weight: normal; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; font-weight: normal; text-align: right"&gt;918,493&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: normal; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: normal; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; font-weight: normal; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; font-weight: normal; text-align: right"&gt;&lt;div style="-sec-ix-hidden: hidden-fact-128"&gt;-&lt;/div&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: normal; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="padding-left: 0.125in; text-indent: -0.125in; font-weight: normal; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: normal"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: normal; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: normal; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: normal; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: normal"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: normal; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: normal; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: normal; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="padding-left: 0.125in; text-indent: -0.125in; font-weight: normal; text-align: left"&gt;COMMITMENTS AND CONTINGENCIES&lt;/td&gt;&lt;td style="font-weight: normal"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: normal; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: normal; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: normal; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: normal"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: normal; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: normal; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: normal; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="padding-left: 0.125in; text-indent: -0.125in; font-weight: normal; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: normal"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: normal; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: normal; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: normal; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: normal"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: normal; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: normal; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: normal; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="padding-left: 0.125in; text-indent: -0.125in; font-weight: normal; text-align: left"&gt;SHAREHOLDERS&#x2019; EQUITY&lt;/td&gt;&lt;td style="font-weight: normal"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: normal; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: normal; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: normal; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: normal"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: normal; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: normal; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: normal; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="text-indent: -0.125in; padding-left: 0.25in; font-weight: normal; text-align: left"&gt;Ordinary shares, $0.00005 par value, 1,000,000,000 shares authorized, 155,947,100 shares and 135,000,000 shares were issued and outstanding as of September 30, 2023 and 2022, respectively*&lt;/td&gt;&lt;td style="font-weight: normal"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: normal; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: normal; text-align: right"&gt;7,797&lt;/td&gt;&lt;td style="font-weight: normal; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: normal"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: normal; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: normal; text-align: right"&gt;6,750&lt;/td&gt;&lt;td style="font-weight: normal; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="text-indent: -0.125in; padding-left: 0.25in; font-weight: normal; text-align: left"&gt;Additional paid-in capital&lt;/td&gt;&lt;td style="font-weight: normal"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: normal; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: normal; text-align: right"&gt;6,357,369&lt;/td&gt;&lt;td style="font-weight: normal; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: normal"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: normal; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: normal; text-align: right"&gt;&lt;div style="-sec-ix-hidden: hidden-fact-129"&gt;-&lt;/div&gt;&lt;/td&gt;&lt;td style="font-weight: normal; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="text-indent: -0.125in; padding-left: 0.25in; font-weight: normal; text-align: left"&gt;Retained earnings&lt;/td&gt;&lt;td style="font-weight: normal"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: normal; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: normal; text-align: right"&gt;7,777,845&lt;/td&gt;&lt;td style="font-weight: normal; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: normal"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: normal; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: normal; text-align: right"&gt;4,899,615&lt;/td&gt;&lt;td style="font-weight: normal; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="text-indent: -0.125in; padding-left: 0.25in; font-weight: normal; text-align: left; padding-bottom: 1.5pt"&gt;Accumulated other comprehensive gain&lt;/td&gt;&lt;td style="font-weight: normal; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; font-weight: normal; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; font-weight: normal; text-align: right"&gt;&lt;div style="-sec-ix-hidden: hidden-fact-130"&gt;-&lt;/div&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: normal; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: normal; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; font-weight: normal; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; font-weight: normal; text-align: right"&gt;&lt;div style="-sec-ix-hidden: hidden-fact-131"&gt;-&lt;/div&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: normal; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="text-indent: -0.125in; padding-left: 0.25in; font-weight: normal; text-align: left; padding-bottom: 1.5pt"&gt;Total shareholders&#x2019; equity&lt;/td&gt;&lt;td style="font-weight: normal; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; font-weight: normal; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; font-weight: normal; text-align: right"&gt;14,143,011&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: normal; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: normal; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; font-weight: normal; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; font-weight: normal; text-align: right"&gt;4,906,365&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: normal; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="padding-left: 0.125in; text-indent: -0.125in; font-weight: normal; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: normal"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: normal; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: normal; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: normal; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: normal"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: normal; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: normal; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: normal; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="text-indent: -0.125in; padding-left: 0.25in; font-weight: normal; text-align: left; padding-bottom: 4pt"&gt;Total liabilities and shareholders&#x2019; equity&lt;/td&gt;&lt;td style="font-weight: normal; padding-bottom: 4pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 4pt double; font-weight: normal; text-align: left"&gt;$&lt;/td&gt;&lt;td style="border-bottom: Black 4pt double; font-weight: normal; text-align: right"&gt;15,061,504&lt;/td&gt;&lt;td style="padding-bottom: 4pt; font-weight: normal; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: normal; padding-bottom: 4pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 4pt double; font-weight: normal; text-align: left"&gt;$&lt;/td&gt;&lt;td style="border-bottom: Black 4pt double; font-weight: normal; text-align: right"&gt;4,906,365&lt;/td&gt;&lt;td style="padding-bottom: 4pt; font-weight: normal; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: transparent"&gt;&#160;&lt;/p&gt;

&lt;table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%"&gt;&lt;tr style="vertical-align: top; text-align: justify"&gt;
&lt;td style="width: 0.25in; text-align: left"&gt;*&lt;/td&gt;&lt;td style="text-align: justify"&gt;Retrospectively restated for effect of a 20-for-1 forward
split on February 8, 2024.&lt;/td&gt;
&lt;/tr&gt;&lt;/table&gt;&lt;p style="margin-top: 0; margin-bottom: 0"&gt;&#160;&lt;/p&gt;&lt;table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font: 10pt Times New Roman, Times, Serif"&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="padding-left: 0.125in; text-indent: -0.125in; font-weight: normal; text-align: justify"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="10" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"&gt;For the Years Ended September
    30,&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="padding-left: 0.125in; text-indent: -0.125in; font-weight: normal; text-align: justify"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"&gt;2023&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"&gt;2022&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"&gt;2021&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="padding-left: 0.125in; text-indent: -0.125in; font-weight: normal; text-align: justify"&gt;OPERATING EXPENSES&lt;/td&gt;&lt;td style="font-weight: normal"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="font-weight: normal; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: normal"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: normal"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="font-weight: normal; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: normal"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: normal"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="font-weight: normal; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: normal"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="padding-left: 0.125in; text-indent: -0.125in; width: 64%; font-weight: normal; text-align: justify"&gt;General and administrative expenses&lt;/td&gt;&lt;td style="width: 1%; font-weight: normal"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; font-weight: normal; text-align: left"&gt;$&lt;/td&gt;&lt;td style="width: 9%; font-weight: normal; text-align: right"&gt;587,490&lt;/td&gt;&lt;td style="width: 1%; font-weight: normal; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 1%; font-weight: normal"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; font-weight: normal; text-align: left"&gt;$&lt;/td&gt;&lt;td style="width: 9%; font-weight: normal; text-align: right"&gt;&lt;div style="-sec-ix-hidden: hidden-fact-132"&gt;-&lt;/div&gt;&lt;/td&gt;&lt;td style="width: 1%; font-weight: normal; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 1%; font-weight: normal"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; font-weight: normal; text-align: left"&gt;$&lt;/td&gt;&lt;td style="width: 9%; font-weight: normal; text-align: right"&gt;&lt;div style="-sec-ix-hidden: hidden-fact-133"&gt;-&lt;/div&gt;&lt;/td&gt;&lt;td style="width: 1%; font-weight: normal; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="padding-left: 0.125in; text-indent: -0.125in; font-weight: normal; text-align: justify"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: normal"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: normal; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: normal; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: normal; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: normal"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: normal; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: normal; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: normal; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: normal"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: normal; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: normal; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: normal; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="padding-left: 0.125in; text-indent: -0.125in; font-weight: normal; text-align: justify"&gt;OTHER INCOME&lt;/td&gt;&lt;td style="font-weight: normal"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: normal; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: normal; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: normal; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: normal"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: normal; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: normal; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: normal; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: normal"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: normal; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: normal; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: normal; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="padding-left: 0.125in; text-indent: -0.125in; font-weight: normal; text-align: justify"&gt;Interest income, net&lt;/td&gt;&lt;td style="font-weight: normal"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: normal; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: normal; text-align: right"&gt;27,448&lt;/td&gt;&lt;td style="font-weight: normal; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: normal"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: normal; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: normal; text-align: right"&gt;&lt;div style="-sec-ix-hidden: hidden-fact-134"&gt;-&lt;/div&gt;&lt;/td&gt;&lt;td style="font-weight: normal; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: normal"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: normal; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: normal; text-align: right"&gt;&lt;div style="-sec-ix-hidden: hidden-fact-135"&gt;-&lt;/div&gt;&lt;/td&gt;&lt;td style="font-weight: normal; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="padding-left: 0.125in; text-indent: -0.125in; font-weight: normal; text-align: justify"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: normal"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: normal; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: normal; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: normal; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: normal"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: normal; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: normal; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: normal; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: normal"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: normal; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: normal; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: normal; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="padding-left: 0.125in; text-indent: -0.125in; font-weight: normal; text-align: justify; padding-bottom: 1.5pt"&gt;EQUITY IN EARNINGS OF SUBSIDIARIES&lt;/td&gt;&lt;td style="font-weight: normal; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; font-weight: normal; text-align: left"&gt;$&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; font-weight: normal; text-align: right"&gt;3,438,272&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: normal; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: normal; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; font-weight: normal; text-align: left"&gt;$&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; font-weight: normal; text-align: right"&gt;2,706,527&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: normal; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: normal; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; font-weight: normal; text-align: left"&gt;$&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; font-weight: normal; text-align: right"&gt;2,193,088&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: normal; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="padding-left: 0.125in; text-indent: -0.125in; font-weight: normal; text-align: justify"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: normal"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: normal; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: normal; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: normal; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: normal"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: normal; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: normal; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: normal; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: normal"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: normal; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: normal; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: normal; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="padding-left: 0.125in; text-indent: -0.125in; font-weight: normal; text-align: justify"&gt;NET INCOME&lt;/td&gt;&lt;td style="font-weight: normal"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: normal; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: normal; text-align: right"&gt;2,878,230&lt;/td&gt;&lt;td style="font-weight: normal; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: normal"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: normal; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: normal; text-align: right"&gt;2,706,527&lt;/td&gt;&lt;td style="font-weight: normal; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: normal"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: normal; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: normal; text-align: right"&gt;2,193,088&lt;/td&gt;&lt;td style="font-weight: normal; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="padding-left: 0.125in; text-indent: -0.125in; font-weight: normal; text-align: justify; padding-bottom: 1.5pt"&gt;FOREIGN CURRENCY TRANSLATION ADJUSTMENTS&lt;/td&gt;&lt;td style="font-weight: normal; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; font-weight: normal; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; font-weight: normal; text-align: right"&gt;&lt;div style="-sec-ix-hidden: hidden-fact-136"&gt;-&lt;/div&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: normal; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: normal; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; font-weight: normal; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; font-weight: normal; text-align: right"&gt;&lt;div style="-sec-ix-hidden: hidden-fact-137"&gt;-&lt;/div&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: normal; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: normal; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; font-weight: normal; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; font-weight: normal; text-align: right"&gt;&lt;div style="-sec-ix-hidden: hidden-fact-138"&gt;-&lt;/div&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: normal; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="padding-left: 0.125in; text-indent: -0.125in; font-weight: normal; text-align: justify; padding-bottom: 4pt"&gt;COMPREHENSIVE INCOME ATTRIBUTABLE TO THE COMPANY&lt;/td&gt;&lt;td style="font-weight: normal; padding-bottom: 4pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 4pt double; font-weight: normal; text-align: left"&gt;$&lt;/td&gt;&lt;td style="border-bottom: Black 4pt double; font-weight: normal; text-align: right"&gt;2,878,230&lt;/td&gt;&lt;td style="padding-bottom: 4pt; font-weight: normal; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: normal; padding-bottom: 4pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 4pt double; font-weight: normal; text-align: left"&gt;$&lt;/td&gt;&lt;td style="border-bottom: Black 4pt double; font-weight: normal; text-align: right"&gt;2,706,527&lt;/td&gt;&lt;td style="padding-bottom: 4pt; font-weight: normal; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: normal; padding-bottom: 4pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 4pt double; font-weight: normal; text-align: left"&gt;$&lt;/td&gt;&lt;td style="border-bottom: Black 4pt double; font-weight: normal; text-align: right"&gt;2,193,088&lt;/td&gt;&lt;td style="padding-bottom: 4pt; font-weight: normal; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: left; background-color: transparent"&gt;&#160;&lt;/p&gt;&lt;table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font: 10pt Times New Roman, Times, Serif"&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="padding-left: 0.125in; text-indent: -0.125in; font-weight: normal; text-align: justify"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="10" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"&gt;For the Years Ended September
    30,&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="padding-left: 0.125in; text-indent: -0.125in; font-weight: normal; text-align: justify"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"&gt;2023&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"&gt;2022&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"&gt;2021&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="padding-left: 0.125in; text-indent: -0.125in; font-weight: normal; text-align: justify"&gt;CASH FLOWS FROM OPERATING ACTIVITIES:&lt;/td&gt;&lt;td style="font-weight: normal"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="font-weight: normal; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: normal"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: normal"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="font-weight: normal; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: normal"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: normal"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="font-weight: normal; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: normal"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="text-indent: -0.125in; padding-left: 0.25in; width: 64%; font-weight: normal; text-align: justify"&gt;Net income&lt;/td&gt;&lt;td style="width: 1%; font-weight: normal"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; font-weight: normal; text-align: left"&gt;$&lt;/td&gt;&lt;td style="width: 9%; font-weight: normal; text-align: right"&gt;2,878,230&lt;/td&gt;&lt;td style="width: 1%; font-weight: normal; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 1%; font-weight: normal"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; font-weight: normal; text-align: left"&gt;$&lt;/td&gt;&lt;td style="width: 9%; font-weight: normal; text-align: right"&gt;2,706,527&lt;/td&gt;&lt;td style="width: 1%; font-weight: normal; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 1%; font-weight: normal"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; font-weight: normal; text-align: left"&gt;$&lt;/td&gt;&lt;td style="width: 9%; font-weight: normal; text-align: right"&gt;2,193,088&lt;/td&gt;&lt;td style="width: 1%; font-weight: normal; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="text-indent: -0.125in; padding-left: 0.25in; font-weight: normal; text-align: justify"&gt;Adjustments to reconcile net cash flows from operating activities:&lt;/td&gt;&lt;td style="font-weight: normal"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: normal; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: normal; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: normal; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: normal"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: normal; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: normal; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: normal; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: normal"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: normal; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: normal; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: normal; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="text-indent: -0.125in; padding-left: 0.375in; font-weight: normal; text-align: justify"&gt;Equity in earnings of subsidiary and VIE and VIE&#x2019;s subsidiaries&lt;/td&gt;&lt;td style="font-weight: normal"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: normal; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: normal; text-align: right"&gt;(3,438,272&lt;/td&gt;&lt;td style="font-weight: normal; text-align: left"&gt;)&lt;/td&gt;&lt;td style="font-weight: normal"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: normal; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: normal; text-align: right"&gt;(2,706,527&lt;/td&gt;&lt;td style="font-weight: normal; text-align: left"&gt;)&lt;/td&gt;&lt;td style="font-weight: normal"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: normal; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: normal; text-align: right"&gt;(2,193,088&lt;/td&gt;&lt;td style="font-weight: normal; text-align: left"&gt;)&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="text-indent: -0.125in; padding-left: 0.25in; font-weight: normal; text-align: justify"&gt;Changes in operating assets and liabilities:&lt;/td&gt;&lt;td style="font-weight: normal"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: normal; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: normal; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: normal; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: normal"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: normal; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: normal; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: normal; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: normal"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: normal; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: normal; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: normal; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="text-indent: -0.125in; padding-left: 0.375in; font-weight: normal; text-align: justify"&gt;Prepaid expenses and other current assets&lt;/td&gt;&lt;td style="font-weight: normal"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: normal; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: normal; text-align: right"&gt;(60,000&lt;/td&gt;&lt;td style="font-weight: normal; text-align: left"&gt;)&lt;/td&gt;&lt;td style="font-weight: normal"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: normal; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: normal; text-align: right"&gt;&lt;div style="-sec-ix-hidden: hidden-fact-139"&gt;-&lt;/div&gt;&lt;/td&gt;&lt;td style="font-weight: normal; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: normal"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: normal; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: normal; text-align: right"&gt;&lt;div style="-sec-ix-hidden: hidden-fact-140"&gt;-&lt;/div&gt;&lt;/td&gt;&lt;td style="font-weight: normal; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="text-indent: -0.125in; padding-left: 0.375in; font-weight: normal; text-align: justify; padding-bottom: 1.5pt"&gt;Accrued liabilities and other payables&lt;/td&gt;&lt;td style="font-weight: normal; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; font-weight: normal; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; font-weight: normal; text-align: right"&gt;160,000&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: normal; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: normal; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; font-weight: normal; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; font-weight: normal; text-align: right"&gt;&lt;div style="-sec-ix-hidden: hidden-fact-141"&gt;-&lt;/div&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: normal; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: normal; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; font-weight: normal; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; font-weight: normal; text-align: right"&gt;&lt;div style="-sec-ix-hidden: hidden-fact-142"&gt;-&lt;/div&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: normal; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="padding-left: 0.125in; text-indent: -0.125in; font-weight: normal; text-align: justify; padding-bottom: 1.5pt"&gt;Net cash used in operating activities&lt;/td&gt;&lt;td style="font-weight: normal; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; font-weight: normal; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; font-weight: normal; text-align: right"&gt;(460,042&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: normal; text-align: left"&gt;)&lt;/td&gt;&lt;td style="font-weight: normal; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; font-weight: normal; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; font-weight: normal; text-align: right"&gt;&lt;div style="-sec-ix-hidden: hidden-fact-143"&gt;-&lt;/div&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: normal; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: normal; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; font-weight: normal; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; font-weight: normal; text-align: right"&gt;&lt;div style="-sec-ix-hidden: hidden-fact-144"&gt;-&lt;/div&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: normal; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="padding-left: 0.125in; text-indent: -0.125in; font-weight: normal; text-align: justify"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: normal"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: normal; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: normal; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: normal; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: normal"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: normal; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: normal; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: normal; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: normal"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: normal; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: normal; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: normal; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="padding-left: 0.125in; text-indent: -0.125in; font-weight: normal; text-align: justify"&gt;CASH FLOWS FROM INVESTING ACTIVITIES:&lt;/td&gt;&lt;td style="font-weight: normal"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: normal; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: normal; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: normal; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: normal"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: normal; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: normal; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: normal; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: normal"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: normal; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: normal; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: normal; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="text-indent: -0.125in; padding-left: 0.25in; font-weight: normal; text-align: justify"&gt;Payments for short-term investments&lt;/td&gt;&lt;td style="font-weight: normal"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: normal; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: normal; text-align: right"&gt;(8,933,357&lt;/td&gt;&lt;td style="font-weight: normal; text-align: left"&gt;)&lt;/td&gt;&lt;td style="font-weight: normal"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: normal; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: normal; text-align: right"&gt;&lt;div style="-sec-ix-hidden: hidden-fact-145"&gt;-&lt;/div&gt;&lt;/td&gt;&lt;td style="font-weight: normal; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: normal"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: normal; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: normal; text-align: right"&gt;&lt;div style="-sec-ix-hidden: hidden-fact-146"&gt;-&lt;/div&gt;&lt;/td&gt;&lt;td style="font-weight: normal; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="text-indent: -0.125in; padding-left: 0.25in; font-weight: normal; text-align: justify"&gt;Redemption of short-term investments&lt;/td&gt;&lt;td style="font-weight: normal"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: normal; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: normal; text-align: right"&gt;3,633,357&lt;/td&gt;&lt;td style="font-weight: normal; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: normal"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: normal; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: normal; text-align: right"&gt;&lt;div style="-sec-ix-hidden: hidden-fact-147"&gt;-&lt;/div&gt;&lt;/td&gt;&lt;td style="font-weight: normal; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: normal"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: normal; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: normal; text-align: right"&gt;&lt;div style="-sec-ix-hidden: hidden-fact-148"&gt;-&lt;/div&gt;&lt;/td&gt;&lt;td style="font-weight: normal; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="text-indent: -0.125in; padding-left: 0.25in; font-weight: normal; text-align: justify; padding-bottom: 1.5pt"&gt;Due from intercompany&lt;/td&gt;&lt;td style="font-weight: normal; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; font-weight: normal; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; font-weight: normal; text-align: right"&gt;(200&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: normal; text-align: left"&gt;)&lt;/td&gt;&lt;td style="font-weight: normal; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; font-weight: normal; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; font-weight: normal; text-align: right"&gt;&lt;div style="-sec-ix-hidden: hidden-fact-149"&gt;-&lt;/div&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: normal; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: normal; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; font-weight: normal; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; font-weight: normal; text-align: right"&gt;&lt;div style="-sec-ix-hidden: hidden-fact-150"&gt;-&lt;/div&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: normal; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="text-indent: -0.125in; padding-left: 0.125in; font-weight: normal; text-align: justify; padding-bottom: 1.5pt"&gt;Net cash used in investing activities&lt;/td&gt;&lt;td style="font-weight: normal; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; font-weight: normal; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; font-weight: normal; text-align: right"&gt;(5,300,200&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: normal; text-align: left"&gt;)&lt;/td&gt;&lt;td style="font-weight: normal; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; font-weight: normal; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; font-weight: normal; text-align: right"&gt;&lt;div style="-sec-ix-hidden: hidden-fact-151"&gt;-&lt;/div&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: normal; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: normal; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; font-weight: normal; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; font-weight: normal; text-align: right"&gt;&lt;div style="-sec-ix-hidden: hidden-fact-152"&gt;-&lt;/div&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: normal; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="padding-left: 0.125in; text-indent: -0.125in; font-weight: normal; text-align: justify"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: normal"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: normal; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: normal; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: normal; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: normal"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: normal; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: normal; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: normal; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: normal"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: normal; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: normal; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: normal; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="padding-left: 0.125in; text-indent: -0.125in; font-weight: normal; text-align: justify"&gt;CASH FLOWS FROM FINANCING ACTIVITIES:&lt;/td&gt;&lt;td style="font-weight: normal"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: normal; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: normal; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: normal; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: normal"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: normal; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: normal; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: normal; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: normal"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: normal; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: normal; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: normal; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="text-indent: -0.125in; padding-left: 0.25in; font-weight: normal; text-align: justify"&gt;Gross proceeds from initial public offerings&lt;/td&gt;&lt;td style="font-weight: normal"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: normal; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: normal; text-align: right"&gt;8,000,000&lt;/td&gt;&lt;td style="font-weight: normal; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: normal"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: normal; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: normal; text-align: right"&gt;&lt;div style="-sec-ix-hidden: hidden-fact-153"&gt;-&lt;/div&gt;&lt;/td&gt;&lt;td style="font-weight: normal; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: normal"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: normal; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: normal; text-align: right"&gt;&lt;div style="-sec-ix-hidden: hidden-fact-154"&gt;-&lt;/div&gt;&lt;/td&gt;&lt;td style="font-weight: normal; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="text-indent: -0.125in; padding-left: 0.25in; font-weight: normal; text-align: justify"&gt;Direct costs disbursed from initial public offerings proceeds&lt;/td&gt;&lt;td style="font-weight: normal"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: normal; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: normal; text-align: right"&gt;(1,212,779&lt;/td&gt;&lt;td style="font-weight: normal; text-align: left"&gt;)&lt;/td&gt;&lt;td style="font-weight: normal"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: normal; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: normal; text-align: right"&gt;&lt;div style="-sec-ix-hidden: hidden-fact-155"&gt;-&lt;/div&gt;&lt;/td&gt;&lt;td style="font-weight: normal; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: normal"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: normal; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: normal; text-align: right"&gt;&lt;div style="-sec-ix-hidden: hidden-fact-156"&gt;-&lt;/div&gt;&lt;/td&gt;&lt;td style="font-weight: normal; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="text-indent: -0.125in; padding-left: 0.25in; font-weight: normal; text-align: justify; padding-bottom: 1.5pt"&gt;Proceeds from exercise of over-allotment option&lt;/td&gt;&lt;td style="font-weight: normal; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; font-weight: normal; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; font-weight: normal; text-align: right"&gt;336,638&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: normal; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: normal; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; font-weight: normal; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; font-weight: normal; text-align: right"&gt;&lt;div style="-sec-ix-hidden: hidden-fact-157"&gt;-&lt;/div&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: normal; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: normal; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; font-weight: normal; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; font-weight: normal; text-align: right"&gt;&lt;div style="-sec-ix-hidden: hidden-fact-158"&gt;-&lt;/div&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: normal; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="text-indent: -0.125in; padding-left: 0.125in; font-weight: normal; text-align: justify; padding-bottom: 1.5pt"&gt;Net cash provided by financing activities&lt;/td&gt;&lt;td style="font-weight: normal; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; font-weight: normal; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; font-weight: normal; text-align: right"&gt;7,123,859&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: normal; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: normal; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; font-weight: normal; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; font-weight: normal; text-align: right"&gt;&lt;div style="-sec-ix-hidden: hidden-fact-159"&gt;-&lt;/div&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: normal; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: normal; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; font-weight: normal; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; font-weight: normal; text-align: right"&gt;&lt;div style="-sec-ix-hidden: hidden-fact-160"&gt;-&lt;/div&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: normal; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="padding-left: 0.125in; text-indent: -0.125in; font-weight: normal; text-align: justify"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: normal"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: normal; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: normal; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: normal; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: normal"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: normal; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: normal; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: normal; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: normal"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: normal; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: normal; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: normal; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="padding-left: 0.125in; text-indent: -0.125in; font-weight: normal; text-align: justify"&gt;CHANGES IN CASH&lt;/td&gt;&lt;td style="font-weight: normal"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: normal; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: normal; text-align: right"&gt;1,363,617&lt;/td&gt;&lt;td style="font-weight: normal; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: normal"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: normal; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: normal; text-align: right"&gt;&lt;div style="-sec-ix-hidden: hidden-fact-161"&gt;-&lt;/div&gt;&lt;/td&gt;&lt;td style="font-weight: normal; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: normal"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: normal; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: normal; text-align: right"&gt;&lt;div style="-sec-ix-hidden: hidden-fact-162"&gt;-&lt;/div&gt;&lt;/td&gt;&lt;td style="font-weight: normal; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="padding-left: 0.125in; text-indent: -0.125in; font-weight: normal; text-align: justify"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: normal"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: normal; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: normal; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: normal; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: normal"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: normal; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: normal; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: normal; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: normal"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: normal; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: normal; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: normal; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="padding-left: 0.125in; text-indent: -0.125in; font-weight: normal; text-align: justify; padding-bottom: 1.5pt"&gt;CASH, beginning of year&lt;/td&gt;&lt;td style="font-weight: normal; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; font-weight: normal; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; font-weight: normal; text-align: right"&gt;&lt;div style="-sec-ix-hidden: hidden-fact-163"&gt;-&lt;/div&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: normal; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: normal; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; font-weight: normal; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; font-weight: normal; text-align: right"&gt;&lt;div style="-sec-ix-hidden: hidden-fact-164"&gt;-&lt;/div&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: normal; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: normal; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; font-weight: normal; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; font-weight: normal; text-align: right"&gt;&lt;div style="-sec-ix-hidden: hidden-fact-165"&gt;-&lt;/div&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: normal; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="padding-left: 0.125in; text-indent: -0.125in; font-weight: normal; text-align: justify"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: normal"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: normal; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: normal; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: normal; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: normal"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: normal; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: normal; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: normal; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: normal"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: normal; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: normal; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: normal; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="padding-left: 0.125in; text-indent: -0.125in; font-weight: normal; text-align: justify; padding-bottom: 4pt"&gt;CASH, end of year&lt;/td&gt;&lt;td style="font-weight: normal; padding-bottom: 4pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 4pt double; font-weight: normal; text-align: left"&gt;$&lt;/td&gt;&lt;td style="border-bottom: Black 4pt double; font-weight: normal; text-align: right"&gt;1,363,617&lt;/td&gt;&lt;td style="padding-bottom: 4pt; font-weight: normal; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: normal; padding-bottom: 4pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 4pt double; font-weight: normal; text-align: left"&gt;$&lt;/td&gt;&lt;td style="border-bottom: Black 4pt double; font-weight: normal; text-align: right"&gt;&lt;div style="-sec-ix-hidden: hidden-fact-166"&gt;-&lt;/div&gt;&lt;/td&gt;&lt;td style="padding-bottom: 4pt; font-weight: normal; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: normal; padding-bottom: 4pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 4pt double; font-weight: normal; text-align: left"&gt;$&lt;/td&gt;&lt;td style="border-bottom: Black 4pt double; font-weight: normal; text-align: right"&gt;&lt;div style="-sec-ix-hidden: hidden-fact-167"&gt;-&lt;/div&gt;&lt;/td&gt;&lt;td style="padding-bottom: 4pt; font-weight: normal; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;</us-gaap:CondensedFinancialInformationOfParentCompanyOnlyDisclosureTextBlock>
    <cik0000183782:PercentageOfConsolidatedNetAssets contextRef="c0" decimals="2" id="ixv-24551" unitRef="pure">0.25</cik0000183782:PercentageOfConsolidatedNetAssets>
    <cik0000183782:PercentageOfConsolidatedNetAssets
      contextRef="c238"
      decimals="2"
      id="ixv-24552"
      unitRef="pure">0.25</cik0000183782:PercentageOfConsolidatedNetAssets>
    <srt:ScheduleOfCondensedBalanceSheetTableTextBlock contextRef="c239" id="ixv-22809">&lt;table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font: 10pt Times New Roman, Times, Serif"&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="padding-left: 0.125in; text-indent: -0.125in; font-weight: normal; text-align: center"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"&gt;September&#160;30,&lt;br/&gt; 2023&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"&gt;September&#160;30,&lt;br/&gt; 2022&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="padding-left: 0.125in; text-indent: -0.125in; font-weight: normal; text-align: left"&gt;ASSETS&lt;/td&gt;&lt;td style="font-weight: normal"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: normal; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: normal; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: normal; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: normal"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: normal; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: normal; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: normal; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="padding-left: 0.125in; text-indent: -0.125in; font-weight: bold; text-align: left"&gt;Current assets&lt;/td&gt;&lt;td style="font-weight: normal"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: normal; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: normal; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: normal; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: normal"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: normal; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: normal; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: normal; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="text-indent: -0.125in; padding-left: 0.375in; width: 76%; font-weight: normal; text-align: left"&gt;Cash&lt;/td&gt;&lt;td style="width: 1%; font-weight: normal"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; font-weight: normal; text-align: left"&gt;$&lt;/td&gt;&lt;td style="width: 9%; font-weight: normal; text-align: right"&gt;1,363,617&lt;/td&gt;&lt;td style="width: 1%; font-weight: normal; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 1%; font-weight: normal"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; font-weight: normal; text-align: left"&gt;$&lt;/td&gt;&lt;td style="width: 9%; font-weight: normal; text-align: right"&gt;&lt;div style="-sec-ix-hidden: hidden-fact-122"&gt;-&lt;/div&gt;&lt;/td&gt;&lt;td style="width: 1%; font-weight: normal; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="text-indent: -0.125in; padding-left: 0.375in; font-weight: normal; text-align: left"&gt;Short-term investments&lt;/td&gt;&lt;td style="font-weight: normal"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: normal; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: normal; text-align: right"&gt;5,300,000&lt;/td&gt;&lt;td style="font-weight: normal; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: normal"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: normal; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: normal; text-align: right"&gt;&lt;div style="-sec-ix-hidden: hidden-fact-123"&gt;-&lt;/div&gt;&lt;/td&gt;&lt;td style="font-weight: normal; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="text-indent: -0.125in; padding-left: 0.375in; font-weight: normal; text-align: left"&gt;Prepaid expenses and other current assets&lt;/td&gt;&lt;td style="font-weight: normal"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: normal; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: normal; text-align: right"&gt;60,000&lt;/td&gt;&lt;td style="font-weight: normal; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: normal"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: normal; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: normal; text-align: right"&gt;&lt;div style="-sec-ix-hidden: hidden-fact-124"&gt;-&lt;/div&gt;&lt;/td&gt;&lt;td style="font-weight: normal; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="text-indent: -0.125in; padding-left: 0.375in; font-weight: normal; text-align: left; padding-bottom: 1.5pt"&gt;Intercompany receivable&lt;/td&gt;&lt;td style="font-weight: normal; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; font-weight: normal; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; font-weight: normal; text-align: right"&gt;&lt;div style="-sec-ix-hidden: hidden-fact-125"&gt;-&lt;/div&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: normal; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: normal; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; font-weight: normal; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; font-weight: normal; text-align: right"&gt;6,750&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: normal; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="text-indent: -0.125in; padding-left: 0.25in; font-weight: normal; text-align: left"&gt;Total current assets&lt;/td&gt;&lt;td style="font-weight: normal"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: normal; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: normal; text-align: right"&gt;6,723,617&lt;/td&gt;&lt;td style="font-weight: normal; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: normal"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: normal; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: normal; text-align: right"&gt;6,750&lt;/td&gt;&lt;td style="font-weight: normal; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="padding-left: 0.125in; text-indent: -0.125in; font-weight: normal; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: normal"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: normal; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: normal; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: normal; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: normal"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: normal; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: normal; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: normal; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="padding-left: 0.125in; text-indent: -0.125in; font-weight: bold; text-align: left"&gt;Non-current assets&lt;/td&gt;&lt;td style="font-weight: normal"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: normal; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: normal; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: normal; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: normal"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: normal; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: normal; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: normal; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="text-indent: -0.125in; padding-left: 0.375in; font-weight: normal; text-align: left; padding-bottom: 1.5pt"&gt;Income from investment in subsidiaries and VIE&lt;/td&gt;&lt;td style="font-weight: normal; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; font-weight: normal; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; font-weight: normal; text-align: right"&gt;8,337,887&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: normal; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: normal; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; font-weight: normal; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; font-weight: normal; text-align: right"&gt;4,899,615&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: normal; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="padding-left: 0.125in; text-indent: -0.125in; font-weight: normal; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: normal"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: normal; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: normal; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: normal; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: normal"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: normal; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: normal; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: normal; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="padding-left: 0.125in; text-indent: -0.125in; font-weight: normal; text-align: left; padding-bottom: 4pt"&gt;Total assets&lt;/td&gt;&lt;td style="font-weight: normal; padding-bottom: 4pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 4pt double; font-weight: normal; text-align: left"&gt;$&lt;/td&gt;&lt;td style="border-bottom: Black 4pt double; font-weight: normal; text-align: right"&gt;15,061,504&lt;/td&gt;&lt;td style="padding-bottom: 4pt; font-weight: normal; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: normal; padding-bottom: 4pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 4pt double; font-weight: normal; text-align: left"&gt;$&lt;/td&gt;&lt;td style="border-bottom: Black 4pt double; font-weight: normal; text-align: right"&gt;4,906,365&lt;/td&gt;&lt;td style="padding-bottom: 4pt; font-weight: normal; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="padding-left: 0.125in; text-indent: -0.125in; font-weight: normal; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: normal"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: normal; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: normal; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: normal; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: normal"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: normal; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: normal; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: normal; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="padding-left: 0.125in; text-indent: -0.125in; font-weight: normal; text-align: left"&gt;LIABILITIES AND SHAREHOLDERS&#x2019; EQUITY&lt;/td&gt;&lt;td style="font-weight: normal"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: normal; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: normal; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: normal; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: normal"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: normal; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: normal; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: normal; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="padding-left: 0.125in; text-indent: -0.125in; font-weight: normal; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: normal"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: normal; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: normal; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: normal; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: normal"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: normal; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: normal; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: normal; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="padding-left: 0.125in; text-indent: -0.125in; font-weight: normal; text-align: left"&gt;LIABILITIES&lt;/td&gt;&lt;td style="font-weight: normal"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: normal; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: normal; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: normal; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: normal"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: normal; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: normal; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: normal; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="text-indent: -0.125in; padding-left: 0.375in; font-weight: normal; text-align: left"&gt;Accounts payable&lt;/td&gt;&lt;td style="font-weight: normal"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: normal; text-align: left"&gt;$&lt;/td&gt;&lt;td style="font-weight: normal; text-align: right"&gt;160,000&lt;/td&gt;&lt;td style="font-weight: normal; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: normal"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: normal; text-align: left"&gt;$&lt;/td&gt;&lt;td style="font-weight: normal; text-align: right"&gt;&lt;div style="-sec-ix-hidden: hidden-fact-126"&gt;-&lt;/div&gt;&lt;/td&gt;&lt;td style="font-weight: normal; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="text-indent: -0.125in; padding-left: 0.375in; font-weight: normal; text-align: left; padding-bottom: 1.5pt"&gt;Intercompany payable&lt;/td&gt;&lt;td style="font-weight: normal; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; font-weight: normal; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; font-weight: normal; text-align: right"&gt;758,493&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: normal; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: normal; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; font-weight: normal; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; font-weight: normal; text-align: right"&gt;&lt;div style="-sec-ix-hidden: hidden-fact-127"&gt;-&lt;/div&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: normal; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="text-indent: -0.125in; padding-left: 0.25in; font-weight: normal; text-align: left; padding-bottom: 1.5pt"&gt;Total liabilities&lt;/td&gt;&lt;td style="font-weight: normal; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; font-weight: normal; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; font-weight: normal; text-align: right"&gt;918,493&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: normal; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: normal; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; font-weight: normal; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; font-weight: normal; text-align: right"&gt;&lt;div style="-sec-ix-hidden: hidden-fact-128"&gt;-&lt;/div&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: normal; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="padding-left: 0.125in; text-indent: -0.125in; font-weight: normal; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: normal"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: normal; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: normal; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: normal; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: normal"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: normal; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: normal; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: normal; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="padding-left: 0.125in; text-indent: -0.125in; font-weight: normal; text-align: left"&gt;COMMITMENTS AND CONTINGENCIES&lt;/td&gt;&lt;td style="font-weight: normal"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: normal; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: normal; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: normal; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: normal"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: normal; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: normal; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: normal; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="padding-left: 0.125in; text-indent: -0.125in; font-weight: normal; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: normal"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: normal; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: normal; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: normal; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: normal"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: normal; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: normal; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: normal; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="padding-left: 0.125in; text-indent: -0.125in; font-weight: normal; text-align: left"&gt;SHAREHOLDERS&#x2019; EQUITY&lt;/td&gt;&lt;td style="font-weight: normal"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: normal; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: normal; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: normal; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: normal"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: normal; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: normal; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: normal; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="text-indent: -0.125in; padding-left: 0.25in; font-weight: normal; text-align: left"&gt;Ordinary shares, $0.00005 par value, 1,000,000,000 shares authorized, 155,947,100 shares and 135,000,000 shares were issued and outstanding as of September 30, 2023 and 2022, respectively*&lt;/td&gt;&lt;td style="font-weight: normal"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: normal; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: normal; text-align: right"&gt;7,797&lt;/td&gt;&lt;td style="font-weight: normal; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: normal"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: normal; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: normal; text-align: right"&gt;6,750&lt;/td&gt;&lt;td style="font-weight: normal; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="text-indent: -0.125in; padding-left: 0.25in; font-weight: normal; text-align: left"&gt;Additional paid-in capital&lt;/td&gt;&lt;td style="font-weight: normal"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: normal; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: normal; text-align: right"&gt;6,357,369&lt;/td&gt;&lt;td style="font-weight: normal; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: normal"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: normal; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: normal; text-align: right"&gt;&lt;div style="-sec-ix-hidden: hidden-fact-129"&gt;-&lt;/div&gt;&lt;/td&gt;&lt;td style="font-weight: normal; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="text-indent: -0.125in; padding-left: 0.25in; font-weight: normal; text-align: left"&gt;Retained earnings&lt;/td&gt;&lt;td style="font-weight: normal"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: normal; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: normal; text-align: right"&gt;7,777,845&lt;/td&gt;&lt;td style="font-weight: normal; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: normal"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: normal; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: normal; text-align: right"&gt;4,899,615&lt;/td&gt;&lt;td style="font-weight: normal; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="text-indent: -0.125in; padding-left: 0.25in; font-weight: normal; text-align: left; padding-bottom: 1.5pt"&gt;Accumulated other comprehensive gain&lt;/td&gt;&lt;td style="font-weight: normal; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; font-weight: normal; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; font-weight: normal; text-align: right"&gt;&lt;div style="-sec-ix-hidden: hidden-fact-130"&gt;-&lt;/div&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: normal; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: normal; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; font-weight: normal; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; font-weight: normal; text-align: right"&gt;&lt;div style="-sec-ix-hidden: hidden-fact-131"&gt;-&lt;/div&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: normal; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="text-indent: -0.125in; padding-left: 0.25in; font-weight: normal; text-align: left; padding-bottom: 1.5pt"&gt;Total shareholders&#x2019; equity&lt;/td&gt;&lt;td style="font-weight: normal; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; font-weight: normal; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; font-weight: normal; text-align: right"&gt;14,143,011&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: normal; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: normal; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; font-weight: normal; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; font-weight: normal; text-align: right"&gt;4,906,365&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: normal; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="padding-left: 0.125in; text-indent: -0.125in; font-weight: normal; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: normal"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: normal; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: normal; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: normal; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: normal"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: normal; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: normal; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: normal; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="text-indent: -0.125in; padding-left: 0.25in; font-weight: normal; text-align: left; padding-bottom: 4pt"&gt;Total liabilities and shareholders&#x2019; equity&lt;/td&gt;&lt;td style="font-weight: normal; padding-bottom: 4pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 4pt double; font-weight: normal; text-align: left"&gt;$&lt;/td&gt;&lt;td style="border-bottom: Black 4pt double; font-weight: normal; text-align: right"&gt;15,061,504&lt;/td&gt;&lt;td style="padding-bottom: 4pt; font-weight: normal; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: normal; padding-bottom: 4pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 4pt double; font-weight: normal; text-align: left"&gt;$&lt;/td&gt;&lt;td style="border-bottom: Black 4pt double; font-weight: normal; text-align: right"&gt;4,906,365&lt;/td&gt;&lt;td style="padding-bottom: 4pt; font-weight: normal; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;&lt;table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%"&gt;&lt;tr style="vertical-align: top; text-align: justify"&gt;
&lt;td style="width: 0.25in; text-align: left"&gt;*&lt;/td&gt;&lt;td style="text-align: justify"&gt;Retrospectively restated for effect of a 20-for-1 forward
split on February 8, 2024.&lt;/td&gt;
&lt;/tr&gt;&lt;/table&gt;&lt;p style="margin-top: 0; margin-bottom: 0"&gt;&#160;&lt;/p&gt;</srt:ScheduleOfCondensedBalanceSheetTableTextBlock>
    <us-gaap:CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalents contextRef="c240" decimals="0" id="ixv-24553" unitRef="usd">1363617</us-gaap:CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalents>
    <us-gaap:ShortTermInvestments contextRef="c240" decimals="0" id="ixv-24554" unitRef="usd">5300000</us-gaap:ShortTermInvestments>
    <us-gaap:PrepaidExpenseAndOtherAssetsCurrent contextRef="c240" decimals="0" id="ixv-24555" unitRef="usd">60000</us-gaap:PrepaidExpenseAndOtherAssetsCurrent>
    <us-gaap:ReceivablesNetCurrent contextRef="c241" decimals="0" id="ixv-24556" unitRef="usd">6750</us-gaap:ReceivablesNetCurrent>
    <us-gaap:AssetsCurrent contextRef="c240" decimals="0" id="ixv-24557" unitRef="usd">6723617</us-gaap:AssetsCurrent>
    <us-gaap:AssetsCurrent contextRef="c241" decimals="0" id="ixv-24558" unitRef="usd">6750</us-gaap:AssetsCurrent>
    <us-gaap:InvestmentsInAffiliatesSubsidiariesAssociatesAndJointVentures contextRef="c240" decimals="0" id="ixv-24559" unitRef="usd">8337887</us-gaap:InvestmentsInAffiliatesSubsidiariesAssociatesAndJointVentures>
    <us-gaap:InvestmentsInAffiliatesSubsidiariesAssociatesAndJointVentures contextRef="c241" decimals="0" id="ixv-24560" unitRef="usd">4899615</us-gaap:InvestmentsInAffiliatesSubsidiariesAssociatesAndJointVentures>
    <us-gaap:Assets contextRef="c240" decimals="0" id="ixv-24561" unitRef="usd">15061504</us-gaap:Assets>
    <us-gaap:Assets contextRef="c241" decimals="0" id="ixv-24562" unitRef="usd">4906365</us-gaap:Assets>
    <us-gaap:AccountsPayableCurrent contextRef="c240" decimals="0" id="ixv-24563" unitRef="usd">160000</us-gaap:AccountsPayableCurrent>
    <us-gaap:AccountsPayableOtherCurrent contextRef="c240" decimals="0" id="ixv-24564" unitRef="usd">758493</us-gaap:AccountsPayableOtherCurrent>
    <us-gaap:Liabilities contextRef="c240" decimals="0" id="ixv-24565" unitRef="usd">918493</us-gaap:Liabilities>
    <us-gaap:CommonStockParOrStatedValuePerShare
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    <us-gaap:CommonStockParOrStatedValuePerShare
      contextRef="c241"
      decimals="5"
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    <us-gaap:CommonStockSharesAuthorized
      contextRef="c240"
      decimals="INF"
      id="ix_34_fact"
      unitRef="shares">1000000000</us-gaap:CommonStockSharesAuthorized>
    <us-gaap:CommonStockSharesAuthorized
      contextRef="c241"
      decimals="INF"
      id="ix_35_fact"
      unitRef="shares">1000000000</us-gaap:CommonStockSharesAuthorized>
    <us-gaap:CommonStockSharesIssued
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      decimals="INF"
      id="ix_38_fact"
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    <us-gaap:CommonStockSharesOutstanding
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      id="ix_39_fact"
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    <us-gaap:CommonStockSharesIssued
      contextRef="c241"
      decimals="INF"
      id="ix_36_fact"
      unitRef="shares">135000000</us-gaap:CommonStockSharesIssued>
    <us-gaap:CommonStockSharesOutstanding
      contextRef="c241"
      decimals="INF"
      id="ix_37_fact"
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    <us-gaap:CommonStockValue
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      id="ix_32_fact"
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    <us-gaap:CommonStockValue
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      id="ix_33_fact"
      unitRef="usd">6750</us-gaap:CommonStockValue>
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    <us-gaap:RetainedEarningsAccumulatedDeficit contextRef="c240" decimals="0" id="ixv-24577" unitRef="usd">7777845</us-gaap:RetainedEarningsAccumulatedDeficit>
    <us-gaap:RetainedEarningsAccumulatedDeficit contextRef="c241" decimals="0" id="ixv-24578" unitRef="usd">4899615</us-gaap:RetainedEarningsAccumulatedDeficit>
    <us-gaap:StockholdersEquity contextRef="c240" decimals="0" id="ixv-24579" unitRef="usd">14143011</us-gaap:StockholdersEquity>
    <us-gaap:StockholdersEquity contextRef="c241" decimals="0" id="ixv-24580" unitRef="usd">4906365</us-gaap:StockholdersEquity>
    <us-gaap:LiabilitiesAndStockholdersEquity contextRef="c240" decimals="0" id="ixv-24581" unitRef="usd">15061504</us-gaap:LiabilitiesAndStockholdersEquity>
    <us-gaap:LiabilitiesAndStockholdersEquity contextRef="c241" decimals="0" id="ixv-24582" unitRef="usd">4906365</us-gaap:LiabilitiesAndStockholdersEquity>
    <srt:CondensedStatementOfComprehensiveIncomeTableTextBlock contextRef="c239" id="ixv-23164">&lt;table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font: 10pt Times New Roman, Times, Serif"&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="padding-left: 0.125in; text-indent: -0.125in; font-weight: normal; text-align: justify"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="10" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"&gt;For the Years Ended September
    30,&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="padding-left: 0.125in; text-indent: -0.125in; font-weight: normal; text-align: justify"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"&gt;2023&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"&gt;2022&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"&gt;2021&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="padding-left: 0.125in; text-indent: -0.125in; font-weight: normal; text-align: justify"&gt;OPERATING EXPENSES&lt;/td&gt;&lt;td style="font-weight: normal"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="font-weight: normal; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: normal"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: normal"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="font-weight: normal; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: normal"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: normal"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="font-weight: normal; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: normal"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="padding-left: 0.125in; text-indent: -0.125in; width: 64%; font-weight: normal; text-align: justify"&gt;General and administrative expenses&lt;/td&gt;&lt;td style="width: 1%; font-weight: normal"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; font-weight: normal; text-align: left"&gt;$&lt;/td&gt;&lt;td style="width: 9%; font-weight: normal; text-align: right"&gt;587,490&lt;/td&gt;&lt;td style="width: 1%; font-weight: normal; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 1%; font-weight: normal"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; font-weight: normal; text-align: left"&gt;$&lt;/td&gt;&lt;td style="width: 9%; font-weight: normal; text-align: right"&gt;&lt;div style="-sec-ix-hidden: hidden-fact-132"&gt;-&lt;/div&gt;&lt;/td&gt;&lt;td style="width: 1%; font-weight: normal; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 1%; font-weight: normal"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; font-weight: normal; text-align: left"&gt;$&lt;/td&gt;&lt;td style="width: 9%; font-weight: normal; text-align: right"&gt;&lt;div style="-sec-ix-hidden: hidden-fact-133"&gt;-&lt;/div&gt;&lt;/td&gt;&lt;td style="width: 1%; font-weight: normal; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="padding-left: 0.125in; text-indent: -0.125in; font-weight: normal; text-align: justify"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: normal"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: normal; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: normal; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: normal; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: normal"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: normal; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: normal; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: normal; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: normal"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: normal; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: normal; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: normal; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="padding-left: 0.125in; text-indent: -0.125in; font-weight: normal; text-align: justify"&gt;OTHER INCOME&lt;/td&gt;&lt;td style="font-weight: normal"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: normal; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: normal; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: normal; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: normal"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: normal; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: normal; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: normal; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: normal"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: normal; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: normal; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: normal; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="padding-left: 0.125in; text-indent: -0.125in; font-weight: normal; text-align: justify"&gt;Interest income, net&lt;/td&gt;&lt;td style="font-weight: normal"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: normal; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: normal; text-align: right"&gt;27,448&lt;/td&gt;&lt;td style="font-weight: normal; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: normal"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: normal; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: normal; text-align: right"&gt;&lt;div style="-sec-ix-hidden: hidden-fact-134"&gt;-&lt;/div&gt;&lt;/td&gt;&lt;td style="font-weight: normal; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: normal"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: normal; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: normal; text-align: right"&gt;&lt;div style="-sec-ix-hidden: hidden-fact-135"&gt;-&lt;/div&gt;&lt;/td&gt;&lt;td style="font-weight: normal; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="padding-left: 0.125in; text-indent: -0.125in; font-weight: normal; text-align: justify"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: normal"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: normal; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: normal; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: normal; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: normal"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: normal; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: normal; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: normal; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: normal"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: normal; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: normal; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: normal; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="padding-left: 0.125in; text-indent: -0.125in; font-weight: normal; text-align: justify; padding-bottom: 1.5pt"&gt;EQUITY IN EARNINGS OF SUBSIDIARIES&lt;/td&gt;&lt;td style="font-weight: normal; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; font-weight: normal; text-align: left"&gt;$&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; font-weight: normal; text-align: right"&gt;3,438,272&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: normal; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: normal; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; font-weight: normal; text-align: left"&gt;$&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; font-weight: normal; text-align: right"&gt;2,706,527&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: normal; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: normal; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; font-weight: normal; text-align: left"&gt;$&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; font-weight: normal; text-align: right"&gt;2,193,088&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: normal; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="padding-left: 0.125in; text-indent: -0.125in; font-weight: normal; text-align: justify"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: normal"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: normal; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: normal; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: normal; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: normal"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: normal; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: normal; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: normal; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: normal"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: normal; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: normal; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: normal; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="padding-left: 0.125in; text-indent: -0.125in; font-weight: normal; text-align: justify"&gt;NET INCOME&lt;/td&gt;&lt;td style="font-weight: normal"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: normal; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: normal; text-align: right"&gt;2,878,230&lt;/td&gt;&lt;td style="font-weight: normal; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: normal"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: normal; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: normal; text-align: right"&gt;2,706,527&lt;/td&gt;&lt;td style="font-weight: normal; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: normal"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: normal; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: normal; text-align: right"&gt;2,193,088&lt;/td&gt;&lt;td style="font-weight: normal; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="padding-left: 0.125in; text-indent: -0.125in; font-weight: normal; text-align: justify; padding-bottom: 1.5pt"&gt;FOREIGN CURRENCY TRANSLATION ADJUSTMENTS&lt;/td&gt;&lt;td style="font-weight: normal; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; font-weight: normal; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; font-weight: normal; text-align: right"&gt;&lt;div style="-sec-ix-hidden: hidden-fact-136"&gt;-&lt;/div&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: normal; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: normal; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; font-weight: normal; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; font-weight: normal; text-align: right"&gt;&lt;div style="-sec-ix-hidden: hidden-fact-137"&gt;-&lt;/div&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: normal; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: normal; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; font-weight: normal; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; font-weight: normal; text-align: right"&gt;&lt;div style="-sec-ix-hidden: hidden-fact-138"&gt;-&lt;/div&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: normal; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="padding-left: 0.125in; text-indent: -0.125in; font-weight: normal; text-align: justify; padding-bottom: 4pt"&gt;COMPREHENSIVE INCOME ATTRIBUTABLE TO THE COMPANY&lt;/td&gt;&lt;td style="font-weight: normal; padding-bottom: 4pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 4pt double; font-weight: normal; text-align: left"&gt;$&lt;/td&gt;&lt;td style="border-bottom: Black 4pt double; font-weight: normal; text-align: right"&gt;2,878,230&lt;/td&gt;&lt;td style="padding-bottom: 4pt; font-weight: normal; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: normal; padding-bottom: 4pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 4pt double; font-weight: normal; text-align: left"&gt;$&lt;/td&gt;&lt;td style="border-bottom: Black 4pt double; font-weight: normal; text-align: right"&gt;2,706,527&lt;/td&gt;&lt;td style="padding-bottom: 4pt; font-weight: normal; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: normal; padding-bottom: 4pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 4pt double; font-weight: normal; text-align: left"&gt;$&lt;/td&gt;&lt;td style="border-bottom: Black 4pt double; font-weight: normal; text-align: right"&gt;2,193,088&lt;/td&gt;&lt;td style="padding-bottom: 4pt; font-weight: normal; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: left; background-color: transparent"&gt;&#160;&lt;/p&gt;</srt:CondensedStatementOfComprehensiveIncomeTableTextBlock>
    <us-gaap:GeneralAndAdministrativeExpense contextRef="c242" decimals="0" id="ixv-24584" unitRef="usd">587490</us-gaap:GeneralAndAdministrativeExpense>
    <us-gaap:InterestIncomeExpenseNet contextRef="c242" decimals="0" id="ixv-24585" unitRef="usd">27448</us-gaap:InterestIncomeExpenseNet>
    <us-gaap:IncomeLossFromEquityMethodInvestments contextRef="c242" decimals="0" id="ixv-24586" unitRef="usd">3438272</us-gaap:IncomeLossFromEquityMethodInvestments>
    <us-gaap:IncomeLossFromEquityMethodInvestments contextRef="c243" decimals="0" id="ixv-24587" unitRef="usd">2706527</us-gaap:IncomeLossFromEquityMethodInvestments>
    <us-gaap:IncomeLossFromEquityMethodInvestments contextRef="c244" decimals="0" id="ixv-24588" unitRef="usd">2193088</us-gaap:IncomeLossFromEquityMethodInvestments>
    <us-gaap:NetIncomeLoss contextRef="c242" decimals="0" id="ixv-24589" unitRef="usd">2878230</us-gaap:NetIncomeLoss>
    <us-gaap:NetIncomeLoss contextRef="c243" decimals="0" id="ixv-24590" unitRef="usd">2706527</us-gaap:NetIncomeLoss>
    <us-gaap:NetIncomeLoss contextRef="c244" decimals="0" id="ixv-24591" unitRef="usd">2193088</us-gaap:NetIncomeLoss>
    <us-gaap:ComprehensiveIncomeNetOfTaxAttributableToNoncontrollingInterest contextRef="c242" decimals="0" id="ixv-24592" unitRef="usd">2878230</us-gaap:ComprehensiveIncomeNetOfTaxAttributableToNoncontrollingInterest>
    <us-gaap:ComprehensiveIncomeNetOfTaxAttributableToNoncontrollingInterest contextRef="c243" decimals="0" id="ixv-24593" unitRef="usd">2706527</us-gaap:ComprehensiveIncomeNetOfTaxAttributableToNoncontrollingInterest>
    <us-gaap:ComprehensiveIncomeNetOfTaxAttributableToNoncontrollingInterest contextRef="c244" decimals="0" id="ixv-24594" unitRef="usd">2193088</us-gaap:ComprehensiveIncomeNetOfTaxAttributableToNoncontrollingInterest>
    <srt:ScheduleOfCondensedCashFlowStatementTableTextBlock contextRef="c239" id="ixv-23366">&lt;table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font: 10pt Times New Roman, Times, Serif"&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="padding-left: 0.125in; text-indent: -0.125in; font-weight: normal; text-align: justify"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="10" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"&gt;For the Years Ended September
    30,&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="padding-left: 0.125in; text-indent: -0.125in; font-weight: normal; text-align: justify"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"&gt;2023&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"&gt;2022&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"&gt;2021&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="padding-left: 0.125in; text-indent: -0.125in; font-weight: normal; text-align: justify"&gt;CASH FLOWS FROM OPERATING ACTIVITIES:&lt;/td&gt;&lt;td style="font-weight: normal"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="font-weight: normal; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: normal"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: normal"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="font-weight: normal; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: normal"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: normal"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="font-weight: normal; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: normal"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="text-indent: -0.125in; padding-left: 0.25in; width: 64%; font-weight: normal; text-align: justify"&gt;Net income&lt;/td&gt;&lt;td style="width: 1%; font-weight: normal"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; font-weight: normal; text-align: left"&gt;$&lt;/td&gt;&lt;td style="width: 9%; font-weight: normal; text-align: right"&gt;2,878,230&lt;/td&gt;&lt;td style="width: 1%; font-weight: normal; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 1%; font-weight: normal"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; font-weight: normal; text-align: left"&gt;$&lt;/td&gt;&lt;td style="width: 9%; font-weight: normal; text-align: right"&gt;2,706,527&lt;/td&gt;&lt;td style="width: 1%; font-weight: normal; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 1%; font-weight: normal"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; font-weight: normal; text-align: left"&gt;$&lt;/td&gt;&lt;td style="width: 9%; font-weight: normal; text-align: right"&gt;2,193,088&lt;/td&gt;&lt;td style="width: 1%; font-weight: normal; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="text-indent: -0.125in; padding-left: 0.25in; font-weight: normal; text-align: justify"&gt;Adjustments to reconcile net cash flows from operating activities:&lt;/td&gt;&lt;td style="font-weight: normal"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: normal; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: normal; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: normal; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: normal"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: normal; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: normal; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: normal; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: normal"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: normal; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: normal; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: normal; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="text-indent: -0.125in; padding-left: 0.375in; font-weight: normal; text-align: justify"&gt;Equity in earnings of subsidiary and VIE and VIE&#x2019;s subsidiaries&lt;/td&gt;&lt;td style="font-weight: normal"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: normal; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: normal; text-align: right"&gt;(3,438,272&lt;/td&gt;&lt;td style="font-weight: normal; text-align: left"&gt;)&lt;/td&gt;&lt;td style="font-weight: normal"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: normal; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: normal; text-align: right"&gt;(2,706,527&lt;/td&gt;&lt;td style="font-weight: normal; text-align: left"&gt;)&lt;/td&gt;&lt;td style="font-weight: normal"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: normal; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: normal; text-align: right"&gt;(2,193,088&lt;/td&gt;&lt;td style="font-weight: normal; text-align: left"&gt;)&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="text-indent: -0.125in; padding-left: 0.25in; font-weight: normal; text-align: justify"&gt;Changes in operating assets and liabilities:&lt;/td&gt;&lt;td style="font-weight: normal"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: normal; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: normal; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: normal; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: normal"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: normal; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: normal; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: normal; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: normal"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: normal; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: normal; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: normal; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="text-indent: -0.125in; padding-left: 0.375in; font-weight: normal; text-align: justify"&gt;Prepaid expenses and other current assets&lt;/td&gt;&lt;td style="font-weight: normal"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: normal; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: normal; text-align: right"&gt;(60,000&lt;/td&gt;&lt;td style="font-weight: normal; text-align: left"&gt;)&lt;/td&gt;&lt;td style="font-weight: normal"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: normal; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: normal; text-align: right"&gt;&lt;div style="-sec-ix-hidden: hidden-fact-139"&gt;-&lt;/div&gt;&lt;/td&gt;&lt;td style="font-weight: normal; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: normal"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: normal; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: normal; text-align: right"&gt;&lt;div style="-sec-ix-hidden: hidden-fact-140"&gt;-&lt;/div&gt;&lt;/td&gt;&lt;td style="font-weight: normal; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="text-indent: -0.125in; padding-left: 0.375in; font-weight: normal; text-align: justify; padding-bottom: 1.5pt"&gt;Accrued liabilities and other payables&lt;/td&gt;&lt;td style="font-weight: normal; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; font-weight: normal; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; font-weight: normal; text-align: right"&gt;160,000&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: normal; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: normal; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; font-weight: normal; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; font-weight: normal; text-align: right"&gt;&lt;div style="-sec-ix-hidden: hidden-fact-141"&gt;-&lt;/div&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: normal; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: normal; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; font-weight: normal; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; font-weight: normal; text-align: right"&gt;&lt;div style="-sec-ix-hidden: hidden-fact-142"&gt;-&lt;/div&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: normal; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="padding-left: 0.125in; text-indent: -0.125in; font-weight: normal; text-align: justify; padding-bottom: 1.5pt"&gt;Net cash used in operating activities&lt;/td&gt;&lt;td style="font-weight: normal; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; font-weight: normal; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; font-weight: normal; text-align: right"&gt;(460,042&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: normal; text-align: left"&gt;)&lt;/td&gt;&lt;td style="font-weight: normal; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; font-weight: normal; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; font-weight: normal; text-align: right"&gt;&lt;div style="-sec-ix-hidden: hidden-fact-143"&gt;-&lt;/div&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: normal; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: normal; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; font-weight: normal; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; font-weight: normal; text-align: right"&gt;&lt;div style="-sec-ix-hidden: hidden-fact-144"&gt;-&lt;/div&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: normal; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="padding-left: 0.125in; text-indent: -0.125in; font-weight: normal; text-align: justify"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: normal"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: normal; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: normal; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: normal; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: normal"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: normal; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: normal; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: normal; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: normal"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: normal; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: normal; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: normal; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="padding-left: 0.125in; text-indent: -0.125in; font-weight: normal; text-align: justify"&gt;CASH FLOWS FROM INVESTING ACTIVITIES:&lt;/td&gt;&lt;td style="font-weight: normal"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: normal; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: normal; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: normal; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: normal"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: normal; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: normal; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: normal; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: normal"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: normal; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: normal; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: normal; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="text-indent: -0.125in; padding-left: 0.25in; font-weight: normal; text-align: justify"&gt;Payments for short-term investments&lt;/td&gt;&lt;td style="font-weight: normal"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: normal; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: normal; text-align: right"&gt;(8,933,357&lt;/td&gt;&lt;td style="font-weight: normal; text-align: left"&gt;)&lt;/td&gt;&lt;td style="font-weight: normal"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: normal; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: normal; text-align: right"&gt;&lt;div style="-sec-ix-hidden: hidden-fact-145"&gt;-&lt;/div&gt;&lt;/td&gt;&lt;td style="font-weight: normal; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: normal"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: normal; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: normal; text-align: right"&gt;&lt;div style="-sec-ix-hidden: hidden-fact-146"&gt;-&lt;/div&gt;&lt;/td&gt;&lt;td style="font-weight: normal; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="text-indent: -0.125in; padding-left: 0.25in; font-weight: normal; text-align: justify"&gt;Redemption of short-term investments&lt;/td&gt;&lt;td style="font-weight: normal"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: normal; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: normal; text-align: right"&gt;3,633,357&lt;/td&gt;&lt;td style="font-weight: normal; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: normal"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: normal; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: normal; text-align: right"&gt;&lt;div style="-sec-ix-hidden: hidden-fact-147"&gt;-&lt;/div&gt;&lt;/td&gt;&lt;td style="font-weight: normal; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: normal"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: normal; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: normal; text-align: right"&gt;&lt;div style="-sec-ix-hidden: hidden-fact-148"&gt;-&lt;/div&gt;&lt;/td&gt;&lt;td style="font-weight: normal; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="text-indent: -0.125in; padding-left: 0.25in; font-weight: normal; text-align: justify; padding-bottom: 1.5pt"&gt;Due from intercompany&lt;/td&gt;&lt;td style="font-weight: normal; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; font-weight: normal; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; font-weight: normal; text-align: right"&gt;(200&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: normal; text-align: left"&gt;)&lt;/td&gt;&lt;td style="font-weight: normal; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; font-weight: normal; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; font-weight: normal; text-align: right"&gt;&lt;div style="-sec-ix-hidden: hidden-fact-149"&gt;-&lt;/div&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: normal; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: normal; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; font-weight: normal; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; font-weight: normal; text-align: right"&gt;&lt;div style="-sec-ix-hidden: hidden-fact-150"&gt;-&lt;/div&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: normal; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="text-indent: -0.125in; padding-left: 0.125in; font-weight: normal; text-align: justify; padding-bottom: 1.5pt"&gt;Net cash used in investing activities&lt;/td&gt;&lt;td style="font-weight: normal; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; font-weight: normal; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; font-weight: normal; text-align: right"&gt;(5,300,200&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: normal; text-align: left"&gt;)&lt;/td&gt;&lt;td style="font-weight: normal; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; font-weight: normal; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; font-weight: normal; text-align: right"&gt;&lt;div style="-sec-ix-hidden: hidden-fact-151"&gt;-&lt;/div&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: normal; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: normal; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; font-weight: normal; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; font-weight: normal; text-align: right"&gt;&lt;div style="-sec-ix-hidden: hidden-fact-152"&gt;-&lt;/div&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: normal; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="padding-left: 0.125in; text-indent: -0.125in; font-weight: normal; text-align: justify"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: normal"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: normal; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: normal; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: normal; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: normal"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: normal; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: normal; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: normal; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: normal"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: normal; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: normal; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: normal; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="padding-left: 0.125in; text-indent: -0.125in; font-weight: normal; text-align: justify"&gt;CASH FLOWS FROM FINANCING ACTIVITIES:&lt;/td&gt;&lt;td style="font-weight: normal"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: normal; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: normal; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: normal; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: normal"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: normal; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: normal; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: normal; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: normal"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: normal; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: normal; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: normal; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="text-indent: -0.125in; padding-left: 0.25in; font-weight: normal; text-align: justify"&gt;Gross proceeds from initial public offerings&lt;/td&gt;&lt;td style="font-weight: normal"&gt;&#160;&lt;/td&gt;
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    &lt;td style="font-weight: normal; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: normal; text-align: right"&gt;&lt;div style="-sec-ix-hidden: hidden-fact-154"&gt;-&lt;/div&gt;&lt;/td&gt;&lt;td style="font-weight: normal; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="text-indent: -0.125in; padding-left: 0.25in; font-weight: normal; text-align: justify"&gt;Direct costs disbursed from initial public offerings proceeds&lt;/td&gt;&lt;td style="font-weight: normal"&gt;&#160;&lt;/td&gt;
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    &lt;td style="font-weight: normal; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: normal; text-align: right"&gt;&lt;div style="-sec-ix-hidden: hidden-fact-155"&gt;-&lt;/div&gt;&lt;/td&gt;&lt;td style="font-weight: normal; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: normal"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: normal; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: normal; text-align: right"&gt;&lt;div style="-sec-ix-hidden: hidden-fact-156"&gt;-&lt;/div&gt;&lt;/td&gt;&lt;td style="font-weight: normal; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="text-indent: -0.125in; padding-left: 0.25in; font-weight: normal; text-align: justify; padding-bottom: 1.5pt"&gt;Proceeds from exercise of over-allotment option&lt;/td&gt;&lt;td style="font-weight: normal; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
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  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="text-indent: -0.125in; padding-left: 0.125in; font-weight: normal; text-align: justify; padding-bottom: 1.5pt"&gt;Net cash provided by financing activities&lt;/td&gt;&lt;td style="font-weight: normal; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; font-weight: normal; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; font-weight: normal; text-align: right"&gt;7,123,859&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: normal; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: normal; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; font-weight: normal; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; font-weight: normal; text-align: right"&gt;&lt;div style="-sec-ix-hidden: hidden-fact-159"&gt;-&lt;/div&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: normal; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: normal; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
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    &lt;td style="padding-left: 0.125in; text-indent: -0.125in; font-weight: normal; text-align: justify"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: normal"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: normal; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: normal; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: normal; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: normal"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: normal; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: normal; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: normal; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: normal"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: normal; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: normal; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: normal; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="padding-left: 0.125in; text-indent: -0.125in; font-weight: normal; text-align: justify"&gt;CHANGES IN CASH&lt;/td&gt;&lt;td style="font-weight: normal"&gt;&#160;&lt;/td&gt;
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    &lt;td style="font-weight: normal; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: normal; text-align: right"&gt;&lt;div style="-sec-ix-hidden: hidden-fact-161"&gt;-&lt;/div&gt;&lt;/td&gt;&lt;td style="font-weight: normal; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: normal"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: normal; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: normal; text-align: right"&gt;&lt;div style="-sec-ix-hidden: hidden-fact-162"&gt;-&lt;/div&gt;&lt;/td&gt;&lt;td style="font-weight: normal; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="padding-left: 0.125in; text-indent: -0.125in; font-weight: normal; text-align: justify"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: normal"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: normal; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: normal; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: normal; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: normal"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: normal; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: normal; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: normal; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: normal"&gt;&#160;&lt;/td&gt;
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  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
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  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="padding-left: 0.125in; text-indent: -0.125in; font-weight: normal; text-align: justify"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: normal"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: normal; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: normal; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: normal; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: normal"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: normal; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: normal; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: normal; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: normal"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: normal; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: normal; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: normal; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
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          xlink:to="ix_7_footnote"
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</xbrl>
</XML>
</TEXT>
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</SEC-DOCUMENT>
