v3.25.2
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Tables)
 9 Months Ended
Jun. 30, 2025
Finite-Lived Intangible Assets [Line Items]  
Schedule of intangible assets
          
  

For the nine months

ended

June 30, 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
(3 Months)		  $2,500 
2026   10,000 
2027   10,000 
2028   10,000 
2029   8,333 
   $40,833 
Schedule of disaggregated revenue
          
   For the three months ended 
   June 30, 2025   June 30, 2024 
Licensing of ReadyOp Software  $948,892   $702,446 
Hardware Sales and Consulting   129,638    302,604 
Total  $1,078,530   $1,005,050 

 

   For the nine months ended 
   June 30, 2025   June 30, 2024 
Licensing of ReadyOp Software  $2,680,468   $1,842,411 
Hardware Sales and Consulting   321,089    340,699 
Total  $3,001,557   $2,183,110 
Schedule of deferred revenue
          
  

For the three months

ended

June 30, 2025

  

For the year

ended

September 30, 2024

 
Beginning balance  $1,373,325   $1,177,680 
Additions to deferred liability (1)   3,014,532    3,321,793 
Deductions to deferred liability (2)   (3,001,557)   (3,126,148)
Ending balance  $1,386,300   $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

June 30, 2025

  

For the three months

ended

June 30, 2024

 
Net (loss) income attributable to common stockholders for the period  $(61,093)  $74,625 
           
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

June 30, 2025

  

For the three months

ended

June 30, 2024

 
Net (loss) income attributable to common stockholders for the period  $(61,093)  $74,625 
Add: Preferred stock dividends   10,231    10,231 
           
Adjusted net (loss) income  $(50,862)  $84,856 
           
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 nine months

ended

June 30, 2025

  

For the nine months

ended

June 30, 2024

 
Net (loss) attributable to common stockholders for the period  $(158,771)  $(6,373)
           
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 nine months

ended

June 30, 2025

  

For the nine months

ended

June 30, 2024

 
Net (loss) attributable to common stockholders for the period  $(158,771)  $(6,373)
Add: Preferred stock dividends   30,692    30,805 
           
Adjusted net (loss) income  $(128,079)  $24,432 
           
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
          
   June 30, 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  $- 
Client List [Member]  
Finite-Lived Intangible Assets [Line Items]  
Schedule of intangible assets
          
  

For the nine months

ended

June 30, 2025

  

For the year

ended

September 30, 2024

 
Intangible Assets – Customer Lists  $50,000   $50,000 
Less: Accumulated Amortization   (9,167)   (1,667)
Total Intangible Assets, net  $40,833   $48,333