SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Tables)

6 Months Ended

Mar. 31, 2024

Schedule of disaggregated revenue
	For the three months ended
	March 31, 2024		March 31, 2023
Licensing of ReadyOp Software	$	550,418	$	492,969
Hardware Sales and Consulting		21,595		17,699
Total	$	572,013	$	510,668

	For the six months ended
	March 31, 2024		March 31, 2023
Licensing of ReadyOp Software	$	1,139,965	$	953,214
Hardware Sales and Consulting		38,095		64,104
Total	$	1,178,060	$	1,017,318

Schedule of deferred revenue
	For the six months ended March 31, 2024			For the year ended September 30, 2023
Beginning balance	$	1,177,680		$	1,125,511
Additions to deferred liability (1)		1,178,060			2,184,124
Deductions to deferred liability (2)		(778,414	)		(2,131,955	)
Ending balance	$	1,577,326		$	1,177,680

(1)

Customer billings for services not yet rendered and hardware not yet installed

(2)

Revenue recognized in the current year related to the deferred liability

Schedule of diluted earnings per share
	For the three months ended March 31, 2024		For the three months ended March 31, 2023
Net income attributable to common stockholders for the period	$	11,096	$	64,710

Weighted average number of shares outstanding		229,160,695		228,780,695

Basic earnings per share	$	0.00	$	0.00

	For the six months ended March 31, 2024		For the six months ended March 31, 2023
Net income attributable to common stockholders for the period	$	18,420	$	71,450

Weighted average number of shares outstanding		229,160,695		228,704,541

Basic earnings per share	$	0.00	$	0.00


	For the three months ended March 31, 2024		For the three months ended March 31, 2023
Net income attributable to common stockholders for the period	$	11,096	$	64,710
Add: Preferred stock dividends		10,231		10,119

Adjusted net income	$	21,327	$	74,829

Weighted average number of shares outstanding		229,160,695		228,780,695
Add: Shares issued upon conversion of preferred stock		370,321,635		370,701,635
Weighted average number of common and common equivalent shares		599,482,330		599,482,330

Diluted earnings per share	$	0.00	$	0.00

	For the six months ended March 31, 2024		For the six months ended March 31, 2023
Net income attributable to common stockholders for the period	$	18,420	$	71,450
Add: Preferred stock dividends		20,574		20,463

Adjusted net income	$	38,994	$	91,913

Weighted average number of shares outstanding		229,160,695		228,704,541
Add: Shares issued upon conversion of preferred stock		370,321,635		370,701,635
Weighted average number of common and common equivalent shares		599,482,330		599,406,176

Diluted earnings per share	$	0.00	$	0.00


	March 31, 2024			September 30, 2023
Assets

Operating lease -right-of-use assets-non-current	$	17,949		$	29,914

Liabilities

Operating lease liability	$	19,138		$	31,087

Weighted-average remaining lease term (years)		1.00			1.25

Weighted-average discount rate		8	%		8	%

The components of lease expense were as follows:

Operating lease cost

Amorization on right-of-use operating lease asset	$	11,966		$	17,949
Lease liability expense in connection with obligation repayment		1,408			2,429
Total operating lease costs	$	13,014		$	20,378

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

Operating cash outflows from operating lease (obligation payment)	$	12,996		$	19,206
Right-of-use asset obtained in exchange for new operating lease liability	$	-		$	47,863


2024 (6 Months)	$	13,188
2025		6,594
Total undiscounted cash flows		19,782
Less: amount representing interest		(644	)
Present value of operating lease liability		19,138
Less: current portion of operation lease liability		(19,138	)
Long-term operating lease liability	$	-