SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Tables)

6 Months Ended

Mar. 31, 2025

Schedule of intangible assets
	For the six months ended March 31, 2025		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 (6 Months)	$	5,000
2026		10,000
2027		10,000
2028		10,000
2029		8,333
	$	43,333

Schedule of disaggregated revenue
	For the three months ended
	March 31, 2025		March 31, 2024
Licensing of ReadyOp Software	$	880,274	$	550,418
Hardware Sales and Consulting		75,429		21,595
Total	$	955,703	$	572,013

	For the six months ended
	March 31, 2025		March 31, 2024
Licensing of ReadyOp Software	$	1,731,576	$	1,139,965
Hardware Sales and Consulting		191,451		38,095
Total	$	1,923,027	$	1,178,060

Schedule of deferred revenue
	For the three months ended March 31, 2025			For the year ended September 30, 2024
Beginning balance	$	1,373,325		$	1,177,680
Additions to deferred liability (1)		1,923,027			3,321,793
Deductions to deferred liability (2)		(1,959,423	)		(3,126,148	)
Ending balance	$	1,336,929		$	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 March 31, 2025			For the three months ended March 31, 2024
Net (loss) income attributable to common stockholders for the period	$	(38,210	)	$	9,985

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 March 31, 2025			For the three months ended March 31, 2024
Net (loss) income attributable to common stockholders for the period	$	(38,210	)	$	9,985
Add: Preferred stock dividends		10,118			10,231

Adjusted net (loss) income	$	(28,092	)	$	20,216

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


	For the six months ended March 31, 2025			For the six months ended March 31, 2024
Net (loss) income attributable to common stockholders for the period	$	(97,678	)	$	17,309

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

Basic earnings per share	$	(0.00	)	$	0.00

The following table sets for the computation of diluted earnings per share:


	For the six months ended March 31, 2025			For the six months ended March 31, 2024
Net (loss) income attributable to common stockholders for the period	$	(97,678	)	$	17,309
Add: Preferred stock dividends		20,461			20,574

Adjusted net (loss) income	$	(77,217	)	$	37,883

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
	March 31, 2025			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 six months ended March 31, 2025			For the year ended September 30, 2024
Intangible Assets – Customer Lists	$	50,000		$	50,000
Less: Accumulated Amortization		(6,667	)		(1,667	)
Total Intangible Assets, net	$	43,333		$	48,333