Segment Reporting
6 Months Ended
Mar. 31, 2022
Segment Reporting [Abstract]  



ASC 280, “Segment Reporting”, establishes standards for reporting information about operating segments on a basis consistent with the Company’s internal organizational structure as well as information about geographical areas, business segments and major customers in financial statements for details on the Company’s business segments. The Company uses the “management approach” in determining reportable operating segments. The management approach considers the internal organization and reporting used by the Company’s chief operating decision maker for making operating decisions and assessing performance as the source for determining the Company’s reportable segments. Management, including the chief operating decision maker, reviews operation results by the revenue of different products. Based on management’s assessment, the Company has determined that it has only one operating segment as defined by ASC 280.


Due to the nature of the Company’s products, it is impractical to disclose revenues generated from each product or each group of similar products. Also, as the Company’s long-lived assets are primarily located in the PRC, no geographical segments are presented.


The following table presents revenues by geographic areas for the six months ended March 31, 2022 and 2021, respectively. 


   March 31, 2022   March 31, 2021 
Top 5 International Markets:  Sales Amount (In USD)   As %
of Sales
   Sales Amount (In USD)   As %
of Sales
China  $31,947,602    86.84%  $22,613,652    75.66%
US   2,724,103    7.41%   2,871,684    9.61%
Marshall Islands   719,831    1.96%   
Australia   696,049    1.89%   338,447    1.13%
Taiwan   322,948    0.88%   345,189    1.15%
Other foreign countries   376,808    1.02%   3,718,271    12.44%