SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Tables)

3 Months Ended

Dec. 31, 2024

Schedule of intangible assets
	For the three months ended December 31, 2024		For the year ended September 30, 2024
Intangible Assets	$	-	$	44,373
Less: Impairment Loss		-		(44,373	)
Total Intangible Assets, net	$	-	$	-

Schedule of estimated fair value of the assets acquired
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

Schedule of estimated future amortization expense
2025 (9 Months)	$	7,500
2026		10,000
2027		10,000
2028		10,000
2029		8,333
	$	45,833

Schedule of disaggregated revenue
	For the three months ended
	December 31, 2024		December 31, 2023
Licensing of ReadyOp Software	$	851,301	$	589,547
Hardware Sales and Consulting		116,023		16,500
Total	$	967,324	$	606,047

Schedule of deferred revenue
	For the three months ended December 31, 2024			For the year ended September 30, 2024
Beginning balance	$	1,373,325		$	1,177,680
Additions to deferred liability (1)		927,983			3,321,793
Deductions to deferred liability (2)		(967,324	)		(3,126,148	)
Ending balance	$	1,333,984		$	1,373,325

(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 December 31, 2024			For the three months ended December 31, 2023
Net (loss) income attributable to common stockholders for the period	$	(59,468	)	$	7,324

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

Basic earnings per share	$	(0.00	)	$	0.00

Schedule of computation of diluted earnings per share
	For the three months ended December 31, 2024			For the three months ended December 31, 2023
Net (loss) income attributable to common stockholders for the period	$	(59,468	)	$	7,324
Add: Preferred stock dividends		-			10,343

Adjusted net (loss) income	$	(59,468	)	$	17,667

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

Diluted earnings per share	$	(0.00	)	$	0.00

Schedule of operating lease assets and liabilities
	December 31, 2024			September 30, 2024
Assets

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

Liabilities

Operating lease liability	$	-		$	6,506

Weighted-average remaining lease term (years)		-			0.25

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	$	5,983		$	23,932
Lease liability expense in connection with obligation repayment		87			1,604
Total operating lease costs	$	6,070		$	25,536

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

Operating cash outflows from operating lease (obligation payment)	$	6,594		$	26,184
Right-of-use asset obtained in exchange for new operating lease liability	$	-		$	-

Schedule of future minimum lease payments required under leases
2025	$	-
Total undiscounted cash flows		-
Less: amount representing interest		-
Present value of operating lease liability		-
Less: current portion of operation lease liability		(-	)
Long-term operating lease liability	$	-

Schedule of intangible assets
	For the three months ended December 31, 2024			For the year ended September 30, 2024
Intangible Assets – Customer Lists	$	50,000		$	50,000
Less: Accumulated Amortization		(4,167	)		(1,667	)
Total Intangible Assets, net	$	45,833		$	48,333