SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Tables)

12 Months Ended

Sep. 30, 2024

Schedule of intangible assets
	For the year ended September 30, 2024			For the year ended September 30, 2023
Intangible Assets	$	44,373		$	44,373
Less: Impairment Loss		(44,373	)		-
Total Intangible Assets, net	$	-		$	44,373

Schedule of disaggregated revenue
	For the years ended
	September 30, 2024		September 30, 2023
Licensing of ReadyOp Software	$	2,414,949	$	2,022,550
Hardware Sales and Consulting		711,999		109,405
Total	$	3,126,148	$	2,131,955

Schedule of deferred revenue
	For the year ended September 30, 2024			For the year ended September 30, 2023
Beginning balance	$	1,177,680		$	1,125,511
Additions to deferred liability (1)		3,321,793			2,184,124
Deductions to deferred liability (2)		(3,126,148	)		(2,131,955	)
Ending balance	$	1,373,325		$	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 year ended September 30, 2024			For the year ended September 30, 2023
Net (loss) income attributable to common stockholders for the period	$	(313,273	)	$	15,518

Weighted average number of shares outstanding		229,160,695			228,786,339

Basic earnings per share	$	0.00		$	0.00


	For the year ended September 30, 2024			For the year ended September 30, 2023
Net (loss) income attributable to common stockholders for the period	$	(313,273	)	$	15,518
Add: Preferred stock dividends		-			41,038

Adjusted net (loss) income	$	(313,273	)	$	56,556

Weighted average number of shares outstanding		229,160,695			228,786,339
Add: Shares issued upon conversion of preferred stock		-			370,321,635
Weighted average number of common and common equivalent shares		229,160,695			599,107,974

Diluted earnings per share	$	(0.00	)	$	0.00


	September 30, 2024			September 30, 2023
Assets

Operating lease -right-of-use assets-non-current	$	5,983		$	29,914

Liabilities

Operating lease liability	$	6,506		$	31,087

Weighted-average remaining lease term (years)		0.25			1.25

Weighted-average discount rate		8	%		8	%

The components of lease expense were as follows:

Operating lease cost

Amortization on right-of-use operating lease asset	$	23,932		$	17,949
Lease liability expense in connection with obligation repayment		1,604			2,429
Total operating lease costs	$	25,536		$	20,378

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

Operating cash outflows from operating lease (obligation payment)	$	26,184		$	19,206
Right-of-use asset obtained in exchange for new operating lease liability	$	-		$	47,863


2025	$	6,594
Total undiscounted cash flows		6,594
Less: amount representing interest		88
Present value of operating lease liability		6,506
Less: current portion of operation lease liability		(6,506	)
Long-term operating lease liability	$	-

Schedule of intangible assets
	For the year ended September 30, 2024			For the year ended September 30, 2023
Intangible Assets – Customer Lists	$	50,000		$	-
Less: Accumulated Amortization		(1,667	)		-
Total Intangible Assets, net	$	48,333		$	-


Consideration
Cash	$	50,000

Fair Value of consideration transferred	$	50,000

Recognized amounts of identifiable assets acquired and liabilities assumed:

Cash	$	260,863
Prepaid expenses and other current assets	$	29,639
Total assets acquired	$	290,502

Deferred Revenue	$	290,502
Total liabilities assumed	$	290,502

Total identifiable net assets	$	-

Intangible Assets - Client List	$	50,000