SHARE CAPITAL (Tables)
|
6 Months Ended |
Mar. 31, 2026 |
|---|
| Notes and other explanatory information [abstract] |
|
| SCHEDULE OF INFORMATION ABOUT CLASSES OF SHARE CAPITAL |
SCHEDULE OF INFORMATION ABOUT CLASSES OF SHARE CAPITAL
| | |
March 31,
2026 | | |
September
30, 2025 | |
| | |
Number | | |
Number | |
| | |
of
shares | | |
of
shares | |
| | |
(Unaudited) | |
| Authorized: | |
| | | |
| | |
| Preferred shares, no par value | |
| 50,000,000 | | |
| 50,000,000 | |
| Class A Ordinary shares, no par value | |
| 200,000,000 | | |
| 200,000,000 | |
| Class B Ordinary shares, no par value | |
| 50,000,000 | | |
| 50,000,000 | |
| | |
March 31,
2026 |
|
|
September 30, 2025 | |
| | |
Number |
|
|
Number | |
| | |
of shares |
|
|
of shares | |
| | |
(Unaudited) |
|
| Outstanding and fully paid: | |
| |
|
|
|
|
|
| Ordinary shares, no par value | |
| |
|
|
|
|
|
| At October 1, 2025 | |
| 3,318,954 |
|
|
|
2,454,736 |
|
| Rounding
due to share split reverse |
|
|
9,987 |
|
|
|
- |
|
| Issuance of new shares for equity financing | |
| - | | |
| 72,328 | |
| Note conversion into shares | |
| 766,246 |
|
|
|
438,427 |
|
| Equity compensation | |
| 440,256 |
|
|
|
353,463 |
|
| At March 31, 2026 | |
| 4,535,443 |
|
|
|
3,318,954 |
|
|
| SCHEDULE OF PRINCIPAL ASSUMPTIONS USED IN VALUATION |
SCHEDULE
OF PRINCIPAL ASSUMPTIONS USED IN VALUATION
| Grant
date (investors and placement agent, respectively) |
|
February
17, 2021 |
|
| Share
price at date of grant (investors and placement agent, respectively) |
|
US$ |
10,680 |
|
| Exercise
price at date of grant (investors and placement agent, respectively) |
|
US$ |
8,568
& 10,704 |
|
| Volatility |
|
|
107 |
% |
| Warrant
life |
|
|
5
years |
|
| Dividend
yield |
|
|
0 |
% |
| Risk-free
interest rate |
|
|
0.57 |
% |
| Average
fair value at grant date |
|
US$ |
8,496 |
|
| Grant date (investors and placement
agent, respectively) | |
June
14, 2021 |
| Share price at date of grant (investors
and placement agent, respectively) | |
US$ |
7,560 | |
| Exercise price at date of grant (investors
and placement agent, respectively) | |
US$ |
8,208 & 10,440 | |
| Volatility | |
|
115 | % |
| Warrant life | |
|
5 years | |
| Dividend yield | |
|
0 | % |
| Risk-free interest rate | |
|
0.80 | % |
| Average fair value at grant date | |
US$ |
6,000 | |
|
| SCHEDULE OF SUMMARY OF THE WARRANT ACTIVITY |
SCHEDULE OF SUMMARY OF THE WARRANT ACTIVITY
| | |
| | |
| | |
Weighted | |
| | |
| | |
| | |
Average | |
| | |
| | |
| | |
Remaining | |
| | |
| | |
Average | | |
Contractual | |
| | |
Number of | | |
Exercise | | |
Term in | |
| | |
Warrants | | |
Price | | |
Years | |
| Outstanding at September 30, 2025 | |
| 209 | | |
$ | 8,349.60 | | |
| 0.49 | |
| Exercisable at September 30, 2025 | |
| 209 | | |
| 8,349.60 | | |
| 0.49 | |
| Issued | |
| - | | |
| - | | |
| - | |
| Exercised | |
| - | | |
| - | | |
| - | |
| Expired | |
| 127 | | |
| 10,704 | | |
| - | |
| Outstanding at March 31, 2026 | |
| 82 | | |
| 8,208 | | |
| 0.21 | |
| Exercisable at March 31, 2026 | |
| 82 | | |
$ | 8,208 | | |
| 0.21 | |
Following
is a summary of the warrant activities for the nine months ended September 30, 2025:
| | |
| | |
| | |
Weighted | |
| | |
| | |
| | |
Average | |
| | |
| | |
| | |
Remaining | |
| | |
| | |
Average | | |
Contractual | |
| | |
Number of | | |
Exercise | | |
Term in | |
| | |
Warrants | | |
Price | | |
Years | |
| Outstanding at December 31, 2024 | |
| 209 | | |
$ | 8,349.60 | | |
| 1.24 | |
| Exercisable at December 31, 2024 | |
| 209 | | |
| 8,349.60 | | |
| 1.24 | |
| Issued | |
| - | | |
| - | | |
| - | |
| Exercised | |
| - | | |
| - | | |
| - | |
| Expired | |
| - | | |
| - | | |
| - | |
| Outstanding at September 30, 2025 | |
| 209 | | |
| 8,349.60 | | |
| 0.49 | |
| Exercisable at September 30, 2025 | |
| 209 | | |
$ | 8,349.60 | | |
| 0.49 | |
|