v3.26.1
Property, Plant and Equipment, Net
 6 Months Ended 12 Months Ended
Mar. 31, 2026
Sep. 30, 2025
Property, Plant and Equipment, Net [Abstract]    
Property, Plant and Equipment, net

5. Property, Plant and Equipment, net

 

Property and equipment, net consists of the following:

 

    As of  
    March 31,     September 30,  
    2026     2025  
Computer equipment   $ 129,092     $ 123,812  
Furniture and fixtures     88,335       88,335  
Software     150,757       150,757  
Construction in process     844,228       374,792  
Equipment and machinery     261,949       261,949  
Drone and landing pads     729,408       729,409  
Leasehold improvements     77,514       77,514  
Property, plant, and equipment, gross     2,281,283       1,806,568  
Accumulated depreciation     (1,312,573 )     (1,186,071 )
Property, plant, and equipment, net   $ 968,710     $ 620,497  

 

Depreciation expense was $126,504 and $51,426 in the six months ended March 31, 2026 and 2025, respectively.

 

Construction in process consists of parts inventory for drone manufacturing and is not subject to amortization until the finished good drone is placed into service.

5. Property, Plant and Equipment, net

 

Property and equipment, net consists of the following:

 

    September 30,  
    2025     2024  
Computer equipment   $ 123,812     $ 127,623  
Furniture and fixtures     88,335       88,335  
Software     150,757       150,757  
Construction in process     374,793       577,644  
Equipment and machinery     261,949       270,344  
Drone and landing pads     729,408       519,384  
Leasehold improvements     77,514       77,514  
Property, plant, and equipment, gross     1,806,568       1,811,601  
Accumulated depreciation     (1,186,071 )     (1,024,058 )
Property, plant, and equipment, net   $ 620,497     $ 787,543  

 

Depreciation expense was $172,972 and $449,700 in the years ended September 30, 2025 and 2024, respectively.

 

Construction in process consists of parts inventory for drone manufacturing and capitalized labor and overhead and is not subject to amortization until the finished good drone is placed into service.