SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Tables)

9 Months Ended

Jun. 30, 2024

Schedule of disaggregated revenue
	For the three months ended
	June 30, 2024		June 30, 2023
Licensing of ReadyOp Software	$	702,446	$	527,074
Hardware Sales and Consulting		302,604		33,300
Total	$	1,005,050	$	560,374

	For the nine months ended
	June 30, 2024		June 30, 2023
Licensing of ReadyOp Software	$	1,842,411	$	1,480,287
Hardware Sales and Consulting		340,699		97,405
Total	$	2,183,110	$	1,577,692

Schedule of deferred revenue
	For the nine months ended June 30, 2024			For the year ended September 30, 2023
Beginning balance	$	1,177,680		$	1,125,511
Additions to deferred liability (1)		2,183,110			2,184,124
Deductions to deferred liability (2)		(1,881,112	)		(2,131,955	)
Ending balance	$	1,479,678		$	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 June 30, 2024		For the three months ended June 30, 2023
Net income (loss) attributable to common stockholders for the period	$	74,625	$	(1,611	)

Weighted average number of shares outstanding		229,160,695		228,826,849

Basic earnings per share	$	0.00	$	0.00

	For the nine months ended June 30, 2024			For the nine months ended June 30, 2023
Net (loss) income attributable to common stockholders for the period	$	(6,373	)	$	69,839

Weighted average number of shares outstanding		229,160,695			228,745,310

Basic earnings per share	$	0.00		$	0.00


	For the three months ended June 30, 2024		For the three months ended June 30, 2023
Net income (loss) attributable to common stockholders for the period	$	74,625	$	(1,611	)
Add: Preferred stock dividends		10,231		10,231

Adjusted net income	$	84,856	$	8,620

Weighted average number of shares outstanding		229,160,695		228,826,849
Add: Shares issued upon conversion of preferred stock		370,321,635		370,601,635
Weighted average number of common and common equivalent shares		599,482,330		599,428,484

Diluted earnings per share	$	0.00	$	0.00

	For the nine months ended June 30, 2024			For the nine months ended June 30, 2023
Net (loss) income attributable to common stockholders for the period	$	(6,373	)	$	69,839
Add: Preferred stock dividends		30,805			30,694

Adjusted net income	$	24,432		$	100,533

Weighted average number of shares outstanding		229,160,695			228,745,310
Add: Shares issued upon conversion of preferred stock		370,321,635			370,601,635
Weighted average number of common and common equivalent shares		599,482,330			599,346,945

Diluted earnings per share	$	0.00		$	0.00


	June 30, 2024			September 30, 2023
Assets

Operating lease -right-of-use assets-non-current	$	11,966		$	29,914

Liabilities

Operating lease liability	$	12,885		$	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	$	17,949		$	17,949
Lease liability expense in connection with obligation repayment		1,389			2,429
Total operating lease costs	$	19,338		$	20,378

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

Operating cash outflows from operating lease (obligation payment)	$	19,590		$	19,206
Right-of-use asset obtained in exchange for new operating lease liability	$	-		$	47,863


2024 (6 Months)	$	6,594
2025		6,594
Total undiscounted cash flows		13,188
Less: amount representing interest		(303	)
Present value of operating lease liability		12,885
Less: current portion of operation lease liability		(12,885	)
Long-term operating lease liability	$	-