Annual report [Section 13 and 15(d), not S-K Item 405]

DEFERRED INCOME TAXES (Details 1)

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DEFERRED INCOME TAXES (Details 1) - USD ($)
12 Months Ended
Sep. 30, 2025
Sep. 30, 2024
Income Tax Disclosure [Abstract]    
Federal statutory taxes $ (30,605) $ (54,003)
State income taxes, net of federal benefit (8,482) (14,967)
Change in tax estimates 33,453 7,476
Less: Valuation allowance, non-deductible items 4,280 4,814
Change in valuation allowance 1,354 (56,680)
Income Tax Expense (Benefit) $ 0 $ 0
Federal statutory Income tax rate 21.00% 21.00%
State taxes, net of federal benefit 4.35% 4.35%
Effective rate of deferred tax asset 25.35% 25.35%
Less: Valuation allowance (25.35%) (25.35%)
Effective income tax rate 0.00% 0.00%