v3.26.1
INCOME TAXES (Tables)
 12 Months Ended
Sep. 30, 2025
Income Tax Disclosure [Abstract]  
SCHEDULE OF RECONCILIATION OF THE FEDERAL INCOME TAX RATE

A reconciliation of the federal income tax rate to the Company’s effective tax rate at September 30, 2025 and 2024 is as follows:

 

       
   September 30, 
   2025   2024 
Federal Statutory Rate   21%   21%
State tax, net of income tax benefit   0%   0%
Effect of permanent difference   -11%   -0.1%
Change in valuation allowance   -10%   -20.9%
Effective income tax rate reconciliation   -    - 
SCHEDULE OF DEFERRED TAX ASSETS AND LIABILITIES

Further, the components of our deferred tax assets and liabilities, which were fully offset with a valuation allowance, were as follows as of September 30, 2025 and 2024:

 

 SCHEDULE OF DEFERRED TAX ASSETS AND LIABILITIES

Deferred Tax Assets:      
   September 30, 
Deferred Tax Assets:  2025   2024 
Operating loss carryforward  $454,843   $38,575 
Start-up costs   -    1,103 
Total Deferred Tax Assets  $454,843   $39,678 
           
Deferred Tax Liabilities:          
Depreciation  $(295)  $(225)
Total deferred tax liabilities   (295)   (225)
           
Net deferred tax assets   454,549    39,453 
Valuation allowance   (454,549)   (39,453)
Total net deferred tax assets  $-   $-