v3.26.1
SCHEDULE OF CONSIDERATION TRANSFERRED AND PRELIMINARY ALLOCATION OF TANGIBLE AND INTANGIBLE ASSETS AND LIABILITIES (Details) - USD ($)
6 Months Ended
Feb. 05, 2026
Jan. 08, 2026
Mar. 31, 2026
Mar. 31, 2025
Sep. 30, 2025
Consideration Transferred:          
Cash $ 1,176,593 $ 7,060,000      
Less cash acquired (252,705) (389,193) $ (7,594,695)  
Total consideration transferred 5,443,888 6,670,807      
Purchase Price Allocation:          
Accounts receivable 1,105,352 98,981      
Prepaid expenses 46,596 71,661      
Contract assets 534,390 127,465      
Property and equipment 7,443,593 779      
Right-of-use assets 76,021 650,650      
Intangible assets   3,130,000      
Accounts payable (606,439) (158,056)      
Accrued expenses (122,522) (338,531)      
Contract liabilities (293,251) (239,286)      
Lease liabilities (338,218) (650,650)      
Goodwill   3,977,794 $ 7,686,141   $ 3,708,347
Total consideration transferred 5,443,888 $ 6,670,807      
Note payable to finance acquisition 4,520,000        
Inventory 308,247        
Other assets 4,188        
Letter of credit (396,022)        
Long-term debt (250,000)        
Bargain purchase gain $ (2,068,047)