| SCHEDULE OF PROPERTY, PLANT AND EQUIPMENT |
SCHEDULE
OF PROPERTY, PLANT AND EQUIPMENT
| | |
June
30,
2026 | | |
September
30,
2025 | |
| | |
Land,
buildings
and leasehold
improvements | | |
Land,
buildings
and leasehold
improvements | |
| Cost | |
| | | |
| | |
| Beginning of period | |
$ | 10,149,332 | | |
$ | 1,700,000 | |
| Additions – land | |
| 892,587 | | |
| 330,000 | |
| Additions – building | |
| 4,728,236 | | |
| 4,000,234 | |
| Additions – leasehold improvements | |
| - | | |
| 3,103,000 | |
| Additions – construction in progress | |
| 4,206,686 | | |
| 1,016,098 | |
| Assets acquired in business
acquisition | |
| 85,015 | | |
| - | |
| End of period | |
| 20,061,856 | | |
| 10,149,332 | |
| | |
| | | |
| | |
| Accumulated depreciation | |
| | | |
| | |
| Beginning of period | |
| (365,555 | ) | |
| (10,393 | ) |
| Depreciation of building | |
| (307,788 | ) | |
| (133,975 | ) |
| Depreciation of leasehold improvements | |
| (410,775 | ) | |
| (221,187 | ) |
| Depreciation of assets
acquired in business combination | |
| (2,437 | ) | |
| - | |
| End of period | |
| (1,086,555 | ) | |
| (365,555 | ) |
| | |
| | | |
| | |
| Total property, plant
and equipment, net | |
$ | 18,975,301 | | |
$ | 9,783,777 | |
|