v3.26.1
INTANGIBLE ASSETS AND GOODWILL (Tables)
9 Months Ended
Jun. 30, 2026
Intangible Asset, Goodwill and Other [Abstract]  
SCHEDULE OF GOODWILL

The following presents the changes in the carrying amount of goodwill corresponding to the STS Acquisition for the nine months ended June 30, 2026:

 

   Carrying Amount 
Balance, October 1, 2025  $- 
Goodwill acquired – STS Acquisition   4,240,900 
Impairment losses   - 
Balance, June 30, 2026  $4,240,900 
SCHEDULE OF CARRYING AMOUNT OF INTANGIBLE ASSETS

As of June 30, 2026, the preliminary gross carrying amount of intangible assets acquired from STS Acquisition, accumulated amortization, and net book value, consisted of the following:

 

  

Estimated

Useful

Life

  

Gross Carrying

Amount

  

Accumulated

Amortization

  

Net Carrying

Amount

 
Customer relationships   16   $4,470,000   $(29,769)  $4,440,231 
Trade name   5    1,130,000    (24,082)   1,105,918 
Total       $5,600,000   $(53,851)  $5,546,149 
SCHEDULE OF FUTURE AMORTIZATION EXPENSE OF INTANGIBLE ASSETS ACQUIRED

The future amortization expense of the acquired intangible assets, to be recognized over a weighted average period of approximately 14 years, as of June 30, 2026 is as follows:

 

Year ending September 30,    
2026 (remaining)  $126,344 
2027   505,375 
2028   505,375 
2029   505,375 
2030   505,375 
Thereafter   3,398,305 
Total  $5,546,149