Income Tax |
6 Months Ended |
|---|---|
Mar. 31, 2026 | |
| Income Tax Disclosure [Abstract] | |
| Income Tax Disclosure [Text Block] | Note 9 – Income Tax
The Company is subject to taxation in the United States (USA) at the tax rate of 21%.
Uncertain Tax Positions
Interest associated with unrecognized tax benefits is classified as interest expense and penalties are classified in selling, general and administrative expenses in the statement of operations. As of March 31, 2026, the Company had no unrecognized tax benefits and there were no charges during the six months ended March 31, 2026, and accordingly, the Company did not recognize any interest or penalties related to unrecognized tax benefits. There was no accrual for uncertain tax position as of March 31, 2026. The Company files a U.S. income tax return. With few exceptions, the U.S. income tax returns filed for the years ending on September 30, 2021 and thereafter are subject to examination by the relevant taxing authorities. Currently, the Company is not subject to examination by major tax jurisdictions. |