v3.26.1
LEASES (Tables)
 6 Months Ended
Mar. 31, 2026
Leases  
SCHEDULE OF RECONCILIATION OF UNDISCOUNTED CASH FLOWS TO OPERATING LEASE LIABILITIES

A reconciliation of undiscounted cash flows to finance and operating lease liabilities recognized in the unaudited condensed consolidated balance sheet at March 31, 2026, is set forth below:

 

Years ending September 30,  

Finance Leases

    Operating Leases 
Remainder of 2026   $ 335,027    $728,754 
2027     -     1,170,804 
2028     -     560,383 
2029     -     372,750 
2030 and thereafter     -     380,672 
Undiscounted lease payments     335,027     3,213,363 
Amount representing interest     (3,209 )   (322,629)
Discounted lease payments     331,818     2,890,734 
Less short-term lease liabilities     331,818     1,249,135 
Long-term lease liabilities   $ -    $1,641,599 
SCHEDULE OF LEASE COSTS

Lease costs for the three and six months ended March 31, 2026, and 2025 are set forth below:

 

   2026   2025   2026   2025 
   For the three months ended   For the six months ended 
   March 31,   March 31, 
   2026   2025   2026   2025 
Operating lease costs:                    
Amortization of right-of-use assets   313,479    206,795    571,248    461,490 
Interest on lease obligations   5,624    1,820    10,860    3,396 
Operating lease costs total   319,103    208,615    582,108    464,886 
Finance lease costs                    
Amortization of right-of-use assets   9,503    -    9,503    - 
Interest on lease obligations   496    -    496    - 
Finance lease costs total   9,999    -    9,999    - 
Short-term lease costs   6,420    11,265    12,840    25,671 
Total lease cost  $335,522   $219,880   $604,947   $490,557 
                     
Other information:                    
Cash paid for amounts included in the measurement of lease liabilities:                    
Operating leases  $319,103   $208,615   $582,108   $464,886 
Finance lease  $6,897   $-   $6,897   $-