SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Tables)

12 Months Ended

Sep. 30, 2023

Schedule of disaggregated revenue
	For the years ended
	September 30, 2023		September 30, 2022
Licensing of ReadyOp Software	$	2,022,550	$	1,818,035
Hardware Sales and Consulting		109,405		199,528
Total	$	2,131,955	$	2,017,563

Schedule of deferred revenue
	For the year ended September 30, 2023			For the year ended September 30, 2022
Beginning balance	$	1,125,511		$	1,131,796
Additions to deferred liability (1)		2,184,124			2,011,278
Deductions to deferred liability (2)		(2,131,955	)		(2,017,563	)
Ending balance	$	1,177,680		$	1,125,511


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

Schedule of diluted earnings per share
	For the year ended September 30, 2023		For the year ended September 30, 2022
Net income attributable to common stockholders for the period	$	15,518	$	359,858

Weighted average number of shares outstanding		228,786,339		228,239,979

Basic earnings per share	$	0.00	$	0.00


	For the year ended September 30, 2023		For the year ended September 30, 2022
Net income attributable to common stockholders for the period	$	15,518	$	359,858
Add: Preferred stock dividends		41,038		41,037

Adjusted net income	$	56,556	$	400,895

Weighted average number of shares outstanding		228,786,339		228,239,979
Add: Shares issued upon conversion of preferred stock		370,321,635		371,361,635
Weighted average number of common and common equivalent shares		599,107,974		599,601,614

Diluted earnings per share	$	0.00	$	0.00


	September 30, 2023			September 30, 2022
Assets

Operating lease -right-of-use assets-non-current	$	29,914		$	-

Liabilities

Operating lease liability	$	31,087		$	-

Weighted-average remaining lease term (years)		1.25			-

Weighted-average discount rate		8	%		-

The componets of lease expense were as follows:

Operating lease cost

Amorization on right-of-use operating lease asset	$	17,949		$	-
Lease liability expense in connection with obligation repayment		2,429			-
Total operating lease costs	$	20,378		$	-

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

Operating cash outflows from operating lease (obligation payment)	$	19,206		$	-
Right-of-use asset obtained in exchange for new operating lease liability	$	47,863		$	-


2024	$	26,184
2025		6,594
Total undiscounted cash flows		32,778
Less: amount representing interest		(1,691	)
Present value of operating lease liability		31,087
Less: current portion of operation lease liability		24,580
Long-term operating lease liability	$	6,507