SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Tables)

12 Months Ended

Sep. 30, 2021

The table below details the computation of basic and diluted earnings per share ("EPS") for the years ended September 30, 2021 and 2020:

	For the year ended September 30, 2021		For the year ended September 30, 2020
Net income attributable to common stockholders for the year	$	320,171	$	124,119
Add: Preferred stock dividends		40,927		41,150

Adjusted net income	$	361,098	$	165,269

Weighted average number of shares outstanding		226,520,440		220,978,242
Add: Shares issued upon conversion of preferred stock		371,361,635		376,820,995
Weighted average number of common and common equivalent shares		597,882,075		597,799,237

Diluted earnings per share	$	0.00	$	0.00