Income Taxes (Tables)
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3 Months Ended |
12 Months Ended |
Mar. 31, 2026 |
Dec. 31, 2025 |
Sep. 30, 2025 |
| Income Taxes [Line Items] |
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| Schedule of Tax Provisions Attributable to Loss Before Income Taxes |
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The reconciliation of the federal statutory income tax rate to the Company’s provision for income taxes for the year ended September 30, 2025 in accordance with the guidance in ASU No. 2023-09 is as follows: | | | Year ended | | | | | September 30, | | | | | 2025 | | | Percent | | | 2024 | | | Percent | | | US federal statutory tax rate | | $ | (6,379,165 | ) | | | 21.00 | % | | $ | (2,703,837 | ) | | | 21.00 | % | | State and local income taxes, net of federal income tax effect | | | 1,424 | | | | 0.00 | % | | | 1,007 | | | | -0.01 | % | | Foreign tax effects | | | (2,755 | ) | | | 0.01 | % | | | (2,158 | ) | | | 0.02 | % | | Tax credits | | | (196,546 | ) | | | 0.65 | % | | | (335,690 | ) | | | 2.61 | % | | Changes in valuation allowance | | | 1,214,197 | | | | -4.00 | % | | | 1,989,778 | | | | -15.45 | % | | Non taxable or nondeductible items | | | 319,045 | | | | -1.05 | % | | | 121,172 | | | | -0.94 | % | | Change in fair value of derivative liability | | | 3,995,554 | | | | -13.15 | % | | | 301,664 | | | | -2.34 | % | | Disallowed interest expense on convertible debt | | | 997,775 | | | | -3.28 | % | | | 571,823 | | | | -4.44 | % | | Changes in unrecognized tax benefits | | | 58,964 | | | | -0.19 | % | | | 59,892 | | | | -0.47 | % | | Total tax expense | | $ | 8,493 | | | | -0.03 | % | | $ | 3,651 | | | | -0.03 | % |
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| Schedule of Net Deferred Tax Assets |
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Deferred income tax assets or (liabilities) are the result of temporary differences between the Company’s financial statements and taxable amounts and are comprised of the following amounts as of September 30, 2025 and 2024: | | | 2025 | | | 2024 | | | Deferred tax assets (liabilities): | | | | | | | | Net operating loss carryforwards | | $ | 20,147,678 | | | $ | 17,328,202 | | | Credits carryforwards | | | 3,312,684 | | | | 3,098,155 | | | Accruals and reserves | | | - | | | | 6,945 | | | Lease liability, net | | | 486 | | | | 4,230 | | | Property and equipment | | | 554,159 | | | | 2,165,161 | | | Share-based compensation | | | 40,751 | | | | 130,075 | | | Total net deferred tax assets | | | 24,055,758 | | | | 22,732,768 | | | Less: valuation allowance | | | (24,055,758 | ) | | | (22,732,768 | ) | | Net deferred tax asset | | $ | - | | | $ | - | |
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| Schedule of Penalties Related to Income Tax Matters in Income Tax Expense |
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The Company’s practice is to recognize interest and/or penalties related to income tax matters in income tax expense. | | | September 30, | | | | | 2025 | | | 2024 | | | Unrecognized tax benefits, beginning of period | | $ | 1,480,590 | | | $ | 1,375,779 | | | Tax positions taken in prior periods: | | | | | | | | | | Gross increases | | | 100,707 | | | | 104,811 | | | Gross decreases | | | - | | | | - | | | | | | | | | | | | | Tax positions taken in current period: | | | | | | | | | | Gross increases | | | - | | | | - | | | Settlements | | | - | | | | - | | | Lapse of statute of limitations | | | - | | | | - | | | Unrecognized tax benefits, end of period | | $ | 1,581,297 | | | $ | 1,480,590 | |
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| Los Altos Ventures Corp. [Member] |
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| Income Taxes [Line Items] |
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| Schedule of Tax Provisions Attributable to Loss Before Income Taxes |
The tax provision at the statutory federal income tax rate on March 31, 2026 and December 31, 2025, and the tax provisions attributable to loss before income taxes are as follows: | | | March 31, | | | December 31, | | | | | 2026 | | | 2025 | | | | | | | | | | | | | | | | | Statutory federal income taxes | | $ | (8,400 | ) | | | 21.0 | % | | $ | (7,000 | ) | | | 21.0 | % | | Valuation allowance | | $ | 8,400 | | | | (21.0 | )% | | $ | 7,000 | | | | (21.0 | )% | | Effective income tax rate, net | | $ | - | | | | - | | | $ | - | | | | - | |
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The difference between the tax provision at the statutory federal income tax rate on December 31, 2025, and the tax provisions attributable to loss before income taxes is as follows: | | | 2025 | | | Statutory federal income taxes | | $ | (7,000 | ) | | | 21.0 | % | | Valuation allowance | | $ | 7,000 | | | | (21.0 | )% | | Effective income tax rate, net | | $ | - | | | | - | |
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