v3.26.1
INCOME TAXES (Tables)
12 Months Ended
Sep. 30, 2025
Income Tax Disclosure [Abstract]  
SCHEDULE OF DEFERRED TAX ASSETS AND LIABILITIES

The Company’s net deferred tax asset (liabilities) are as follows:

 

   2025   2024 
   September 30 
   2025   2024 
Deferred tax assets          
Net operating loss carryforward  $   $ 
Startup Costs   153,540    111,674 
Total deferred tax assets   153,540    111,674 
Valuation allowance   (153,540)   (111,674)
Deferred tax assets, net of allowance  $   $ 
SCHEDULE OF INCOME TAX PROVISION

The income tax provision for the year ended September 30, 2025 and 2024 consists of the following:

 

   2025   2024 
   September 30, 
   2025   2024 
Federal        
Current  $965,635   $635,512 
Deferred   (41,866)   (109,903)
State          
Current  $   $ 
Deferred        
Change in valuation allowance   41,866    109,903 
Income tax provision  $965,635   $635,512 
SCHEDULE OF RECONCILIATION OF FEDERAL INCOME TAX RATE

A reconciliation of the federal income tax rate to the Company’s effective tax rate is as follows:

 

   2025   2024 
   September 30, 
   2025   2024 
Statutory federal income tax rate   21.00%   21.00%
Interest and penalties   0.08%   0.00%
True up - Startup Costs and Net Operating Loss per 2024 filed tax return   (2.55)%   0.00%
Change in valuation allowance   3.51%   4.39%
Income tax provision   22.04%   25.39%