SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Tables)

6 Months Ended

Mar. 31, 2026


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 intangible assets
	For six months ended March 31, 2026			For the six months ended March 31, 2025
Intangible Assets – Customer Lists	$	50,000		$	50,000
Less: Accumulated Amortization		(16,667	)		(6,667	)
Total Intangible Assets, net	$	33,333		$	43,333

Schedule of disaggregated revenue
	For the three months ended
	March 31, 2026		March 31, 2025
Licensing of ReadyOp Software	$	997,213	$	880,274
Hardware Sales and Consulting		136,289		75,429
Total	$	1,133,502	$	955,703

	For the six months ended
	March 31, 2026		March 31, 2026
Licensing of ReadyOp Software	$	2,001,495	$	1,731,576
Hardware Sales and Consulting		384,546		191,451
Total	$	2,386,041	$	1,923,027

Schedule of deferred revenue
	For the six months ended March 31, 2026			For the year ended September 30, 2025
Beginning balance	$	1,791,311		$	1,373,325
Additions to deferred liability (1)		2,386,041			4,521,374
Deductions to deferred liability (2)		(2,734,213	)		(4,103,388	)
Ending balance	$	1,443,139		$	1,791,311

(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


	For the three months ended March 31, 2026			For the three months ended March 31, 2025
Net income (loss) attributable to common stockholders for the period	$	53,652		$	(38,210	)

Weighted average number of shares outstanding		229,238,517			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 three months ended March 31, 2026			For the three months ended March 31, 2025
Net income (loss) attributable to common stockholders for the period	$	53,652		$	(38,210	)
Add: Preferred stock dividends		10,119			10,118

Adjusted net income (loss) income	$	63,771		$	(28,092	)

Weighted average number of shares outstanding		229,238,517			229,160,695
Add: Shares issued upon conversion of preferred stock		370,321,635			-
Weighted average number of common and common equivalent shares		599,560,152			229,160,695

Diluted earnings per share	$	(0.00	)	$	0.00


	For the six months ended March 31, 2026			For the six months ended March 31, 2025
Net income (loss) attributable to common stockholders for the period	$	238,115		$	(97,678	)

Weighted average number of shares outstanding		229,238,517			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, 2026			For the six months ended March 31, 2025
Net income (loss) attributable to common stockholders for the period	$	238,115		$	(97,678	)
Add: Preferred stock dividends		20,462			20,461

Adjusted net income (loss) income	$	258,577		$	(77,217	)

Weighted average number of shares outstanding		229,238,517			229,160,695
Add: Shares issued upon conversion of preferred stock		370,321,635			-
Weighted average number of common and common equivalent shares		599,560,152			229,160,695

Diluted earnings per share	$	(0.00	)	$	0.00

	March 31, 2026			September 30, 2025
Assets

Operating lease -right-of-use assets-non-current	$	-		$	-

Liabilities

Operating lease liability	$	-		$	-

Weighted-average remaining lease term (years)		-			-

Weighted-average discount rate		-	%		-	%

The components of lease expense were as follows:

Operating lease cost

Amortization on right-of-use operating lease asset	$	-		$	5,983
Lease liability expense in connection with obligation repayment		-			87
Total operating lease costs	$	-		$	6,070

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

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