Annual report pursuant to Section 13 and 15(d)

CONDENSED CONSOLIDATED STATEMENTS OF CASH FLOW

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CONDENSED CONSOLIDATED STATEMENTS OF CASH FLOW - USD ($)
 12 Months Ended
Sep. 30, 2023
Sep. 30, 2022
Statement of Cash Flows [Abstract]    
NET INCOME $ 56,556 $ 400,895
Adjustments to reconcile net income to net cash used in operating activities:    
Depreciation and amortization expense 5,051 3,732
Amortization of operating lease - right-of-use asset 17,949
Gain on the settlement  and reversal of accounts payable (47,792)
Provision for credit losses 97,994 14,000
(Increase) decrease in assets:    
Accounts receivable (105,537) (231,785)
Inventory (816) (6,444)
Prepaid expenses and other current assets (17,635) (6,228)
Due from related party (8,501)
Increase (decrease) in liabilities:    
Accounts payable 10,640 (36,943)
Deferred revenue 52,169 (6,285)
Right-of-use assets and lease liabilities, net (16,776)
Net Cash Provided by Operating Activities 99,595 74,649
Cash Flows From Investing  Activities    
Purchase of fixed assets (6,434) (7,483)
Purchase of intangible assets (44,373)
Net Cash Used in Investing Activities (50,808) (7,483)
Cash Flows From Financing Activities
Net (decrease) increase in cash 48,788 67,166
Cash at beginning of year 468,167 401,001
Cash at end of year 516,955 468,167
SUPPLEMENTAL CASH FLOW INFORMATION:    
Cash paid for interest 117 53
Cash paid for taxes 400 690
Supplemental disclosure of non-cash investing and financing activities:    
Cancellation of 458,300 shares of common stock 5
Series C Convertible Preferred shares exchanged for common stock 10
Operating lease right of use asset recorded on adoption of ASC 842 $ 47,863