RIGHT-OF-USE ASSETS AND LEASE LIABILITIES (Tables)
|
9 Months Ended |
Jun. 30, 2026 |
|---|
| Right-of-use Assets And Lease Liabilities |
|
| SCHEDULE OF RIGHT OF USE ASSET AND LEASE LIABILITIES |
SCHEDULE
OF RIGHT OF USE ASSET AND LEASE LIABILITIES
| | |
June
30,
2026 | | |
September
30, 2025 | |
| Right-of-use assets | |
| | | |
| | |
| Beginning of period | |
$ | 2,560,896 | | |
$ | 1,830,124 | |
| Additions | |
| - | | |
| 1,026,348 | |
| Right-of-use assets acquired in business acquisition | |
| 330,154 | | |
| - | |
| Amortization | |
| (262,369 | ) | |
| (295,576 | ) |
| End of period | |
$ | 2,628,681 | | |
$ | 2,560,896 | |
|
| SCHEDULE OF BALANCE SHEET INFORMATION |
Balance
sheet information related to the Company’s leases is presented below.
SCHEDULE
OF BALANCE SHEET INFORMATION
| Operating
leases: | |
June
30,
2026 | | |
September
30, 2025 | |
| Operating right-of-use assets | |
$ | 2,628,681 | | |
$ | 2,560,896 | |
| Operating lease liabilities, current | |
| 636,871 | | |
| 534,128 | |
| Operating lease liabilities, long term | |
| 2,200,937 | | |
| 2,261,414 | |
|
| SCHEDULE OF LEASE EXPENSE |
The
following provides details of the Company’s lease expense:
SCHEDULE
OF LEASE EXPENSE
| Lease cost: | |
2026 | | |
2025 | | |
2026 | | |
2025 | |
| | |
| | |
| |
| | |
Three
Months Ended
June 30, | | |
Nine
Months Ended
June 30, | |
| Lease cost: | |
2026 | | |
2025 | | |
2026 | | |
2025 | |
| Operating lease cost | |
$ | 168,771 | | |
$ | 157,559 | | |
$ | 483,889 | | |
$ | 436,480 | |
|
| SCHEDULE OF OTHER INFORMATION RELATED TO LEASES |
Other
information related to leases is presented below.
SCHEDULE
OF OTHER INFORMATION RELATED TO LEASES
| Cash paid
for amounts included in the measurement of lease liabilities: | |
2026 | | |
2025 | | |
2026 | | |
2025 | |
| | |
Three
Months Ended
June 30, | | |
Nine
Months Ended
June 30, | |
| Cash paid
for amounts included in the measurement of lease liabilities: | |
2026 | | |
2025 | | |
2026 | | |
2025 | |
| Operating cash outflows from operating
leases | |
$ | 166,716 | | |
$ | 142,172 | | |
$ | 476,662 | | |
$ | 403,749 | |
| | |
June
30,
2026 | |
| Weighted-average discount rate
– operating lease | |
| 11.1 | % |
| Weighted-average remaining lease term –
operating lease (in years) | |
| 4.7 | |
|
| SCHEDULE OF EXPECTED ANNUAL MINIMUM LEASE PAYMENTS |
As
of June 30, 2026, the expected annual minimum lease payments of the Company’s operating lease liabilities were as follows:
SCHEDULE
OF EXPECTED ANNUAL MINIMUM LEASE PAYMENTS
| For the Years
Ending September 30, | |
| |
| 2026 | |
$ | 183,760 | |
| 2027 | |
| 744,256 | |
| 2028 | |
| 762,609 | |
| 2029 | |
| 782,196 | |
| Thereafter | |
| 1,169,792 | |
| Total future minimum lease payments, undiscounted | |
| 3,642,613 | |
| Less: Imputed interest
for leases in excess of one year | |
| (804,805 | ) |
| Present value of future minimum lease payments | |
| 2,837,808 | |
| Less: Current portion
of lease liabilities | |
| (636,871 | ) |
| Total lease liabilities,
less current portion | |
$ | 2,200,937 | |
|