SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Tables)

6 Months Ended

Mar. 31, 2023


	For the three months ended
	March 31, 2023	March 31, 2022
Licensing of ReadyOp Software	$ 492,969	$ 461,123
Hardware Sales and Consulting	17,699	9,500
Total	$ 510,668	$ 470,623


	For the six months ended
	March 31, 2023	March 31, 2022
Licensing of ReadyOp Software	$ 953,214	$ 910,623
Hardware Sales and Consulting	64,104	79,185
Total	$ 1,017,318	$ 989,808


	For the three	For the
	months	Year
	ended	ended
	March 31, 2023	September 30, 2022
Beginning balance	$ 1,125,511	$ 1,131,796
Additions to contract liabilities (1)	815,171	2,011,278
Deductions to contract liabilities (2)	(1,017,318)	(2,017,563)
Ending balance	$ 923,364	$ 1,125,511

(1) Customer billings for services not yet rendered
(2) Revenue recognized in the current year related to the beginning liability


		For the		For the
		three months		three months
		ended		ended
		March 31, 2023		March 31, 2022
Net income attributable to common stockholders for the period	$	64,710	$	95,537

Weighted average number of shares outstanding		228,780,695		228,359,918

Basic earnings per share	$	0.00	$	0.00


		For the		For the
		six months		six months
		ended		ended
		March 31, 2023		March 31, 2022
Net income attributable to common stockholders for the period	$	71,450	$	145,440

Weighted average number of shares outstanding		228,704,541		228,359,918

Basic earnings per share	$	0.00	$	0.00


		For the		For the
		three months		three months
		ended		ended
		March 31, 2023		March 31, 2022
Net income attributable to common stockholders for the period	$	64,710	$	95,537
Add: Preferred stock dividends		10,119		10,119

Adjusted net income	$	74,829	$	105,656

Weighted average number of shares outstanding		228,780,695		228,359,918
Add: Shares issued upon conversion of preferred stock		370,701,635		371,361,635
Weighted average number of common and common equivalent shares		599,482,330		599,721,553

Diluted earnings per share	$	0.00	$	0.00


		For the		For the
		six months		six months
		ended		ended
		March 31, 2023		March 31, 2022
Net income attributable to common stockholders for the period	$	71,450	$	145,440
Add: Preferred stock dividends		20,463		20,463

Adjusted net income	$	91,913	$	165,903

Weighted average number of shares outstanding		228,704,541		228,359,918
Add: Shares issued upon conversion of preferred stock		370,701,635		371,361,635
Weighted average number of common and common equivalent shares		599,406,176		599,721,553

Diluted earnings per share	$	0.00	$	0.00


		March 31, 2023		September 30, 2022
Assets

Operating lease -right-of-use assets-non-current	$	41,880	$	-

Liabilities

Operating lease liability	$	42,382	$	-

Weighted-average remaining lease term (years)		1.75		-

Weighted-average discount rate		8%		-

The componets of lease expense were as follows:

Operating lease cost

Amorization on right-of-use opeating lease asset	$	5,983	$	-
Lease liability expense in connection with obligation repayment		921		-
Total operating lease costs	$	6,904	$	-

Supplemental cash outflows information related to operation lease was as follows:

Operating cash outflows from operating lease (obligation payment)	$	6,402	$	-
Right-of-use asset obtained in exchange for new operating lease liability	$	47,863	$	-


2023 (6 Months)	$	12,804
2024		26,184
2025		6,594
Total undiscounted cash flows		45,582
Less: amount representing interest		(3,200)
Present value of operating lease liability		42,382
Less: current portion of operation lease liability		23,244
Long-term operating lease liability	$	19,138