v3.26.1
Income Tax (Tables)
 12 Months Ended
Sep. 30, 2025
Income Tax Disclosure [Abstract]  
Schedule of deferred tax assets (liability)
Schedule of income tax provision                
    September 30,
    2025   2024
Current            
 Federal   $ —     $  —  
 State     —       —  
Deferred                
 Federal     (1,145,726)       (69,745)  
 State     —       —  
Change in valuation allowance     1,145,726       69,745  
Income tax provision   $ —     $ —  

 

Deferred income tax assets and liabilities result primarily from temporary differences in the recognition of various expenses for tax and financial statement purposes, and from the recognition of the tax benefits of net operating loss carryforwards.

The Company’s net deferred tax assets (liability) at September 30, 2025 and 2024 are as follows:

 

Schedule of deferred tax assets (liability)          
  September 30,
   2025  2024
Deferred tax asset (liability)          
Research & Development expenses  $15,003   $— 
Stock based compensation   538,487    — 
Net operating loss   728,566    69,745 
        Amortization of R&D   (5,251)   — 
Total deferred tax asset   1,276,805    69,745 
Valuation allowance   (1,276,805)   (69,745)
Deferred tax asset, net of allowance  $—   $— 
Schedule of deferred tax assets (liability)
Schedule of deferred tax assets (liability)          
  September 30,
   2025  2024
Deferred tax asset (liability)          
Research & Development expenses  $15,003   $— 
Stock based compensation   538,487    — 
Net operating loss   728,566    69,745 
        Amortization of R&D   (5,251)   — 
Total deferred tax asset   1,276,805    69,745 
Valuation allowance   (1,276,805)   (69,745)
Deferred tax asset, net of allowance  $—   $— 
Deferred tax asset (liability) Deferred tax asset (liability)        Research & Development expenses $15,003  $— Stock based compensation  538,487   — Net operating loss  728,566   69,745         Amortization of R&D  (5,251)  — Total deferred tax asset  1,276,805   69,745 Valuation allowance  (1,276,805)  (69,745)Deferred tax asset, net of allowance $—  $— 
Schedule of effective tax rate
Schedule of effective tax rate                
    September 30,
    2025   2024
Statutory federal income tax rate     21  %     21  %
State taxes, net of federal tax benefit     —       —  
Change in valuation allowance     (21 )%     (21 )% 
Income tax provision     0 %     0 %