SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Tables)

9 Months Ended

Jun. 30, 2023

Schedule of disaggregated revenue
	For the three months ended
	June 30, 2023		June 30, 2022
Licensing of ReadyOp Software	$	527,074	$	459,983
Hardware Sales and Consulting		33,300		78,119
Total	$	560,374	$	538,102

	For the nine months ended
	June 30, 2023		June 30, 2022
Licensing of ReadyOp Software	$	1,480,287	$	1,370,606
Hardware Sales and Consulting		97,405		157,304
Total	$	1,577,692	$	1,527,910

Schedule of deferred revenue
	For the nine			For the
	months			Year
	ended			ended
	June 30, 2023			September 30, 2022
Beginning balance	$	1,125,511		$	1,131,796
Additions to contract liabilities (1)		1,535,555			2,011,278
Deductions to contract liabilities (2)		(1,577,692	)		(2,017,563	)
Ending balance	$	1,083,374		$	1,125,511

(1)

Customer billings for services not yet rendered

(2)

Revenue recognized in the current year related to the beginning liability

Schedule of diluted earnings per share
	For the			For the
	three months			three months
	ended			ended
	June 30, 2023			June 30, 2022
Net (loss) income attributable to common stockholders for the period	$	(1,611	)	$	156,588

Weighted average number of shares outstanding		228,826,849			228,120,695

Basic earnings per share	$	0.00		$	0.00

	For the		For the
	nine months		nine months
	ended		ended
	June 30, 2023		June 30, 2022
Net income attributable to common stockholders for the period	$	69,839	$	302,028

Weighted average number of shares outstanding		228,745,310		228,280,177

Basic earnings per share	$	0.00	$	0.00


	For the			For the
	three months			three months
	ended			ended
	June 30, 2023			June 30, 2022
Net (loss) income attributable to common stockholders for the period	$	(1,611	)	$	156,588
Add: Preferred stock dividends		10,231			10,232

Adjusted net income	$	8,620		$	166,820

Weighted average number of shares outstanding		228,826,849			228,120,695
Add: Shares issued upon conversion of preferred stock		370,601,635			371,361,635
Weighted average number of common and common equivalent shares		599,428,484			599,482,330

Diluted earnings per share	$	0.00		$	0.00

	For the		For the
	nine months		nine months
	ended		ended
	June 30, 2023		June 30, 2022
Net income attributable to common stockholders for the period	$	69,839	$	302,028
Add: Preferred stock dividends		30,694		30,695

Adjusted net income	$	100,533	$	332,723

Weighted average number of shares outstanding		228,745,310		228,280,177
Add: Shares issued upon conversion of preferred stock		370,601,635		371,361,635
Weighted average number of common and common equivalent shares		599,346,945		599,641,812

Diluted earnings per share	$	0.00	$	0.00


	June 30, 2023			September 30, 2022
Assets

Operating lease -right-of-use assets-non-current	$	35,897		$	—

Liabilities

Operating lease liability	$	36,791		$	—

Weighted-average remaining lease term (years)		1.50			—

Weighted-average discount rate		8	%		—

The componets of lease expense were as follows:

Operating lease cost

Amorization on right-of-use operating lease asset	$	11,966		$	—
Lease liability expense in connection with obligation repayment		1,731			—
Total operating lease costs	$	13,697		$	—

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

Operating cash outflows from operating lease (obligation payment)	$	12,804		$	—
Right-of-use asset obtained in exchange for new operating lease liability	$	47,863		$	—


2023 (3 Months)	$	6,402
2024		26,184
2025		6,594
Total undiscounted cash flows		39,180
Less: amount representing interest		(2,389	)
Present value of operating lease liability		36,791
Less: current portion of operation lease liability		23,905
Long-term operating lease liability	$	12,886