SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Tables)
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9 Months Ended |
Jun. 30, 2026 |
|---|
| Accounting Policies [Abstract] |
|
| Schedule of estimated fair value of the assets acquired |
| Schedule of estimated fair value of the assets acquired | |
| | |
| Consideration | |
| |
| Cash | |
$ | 50,000 | |
| | |
| | |
| Fair Value of consideration transferred | |
$ | 50,000 | |
| | |
| | |
| Recognized amounts of identifiable assets acquired and liabilities assumed: | |
| | |
| | |
| | |
| Cash | |
$ | 260,863 | |
| Prepaid expenses and other current assets | |
$ | 29,639 | |
| Total assets acquired | |
$ | 290,502 | |
| | |
| | |
| Deferred Revenue | |
$ | 290,502 | |
| Total liabilities assumed | |
$ | 290,502 | |
| | |
| | |
| Total identifiable net assets | |
$ | - | |
| | |
| | |
| Intangible Assets - Client List | |
$ | 50,000 | |
|
| Schedule of intangible assets |
| Schedule of intangible assets | |
| | | |
| | |
| | |
For nine months ended June 30, 2026 | | |
For the year ended September 30, 2025 | |
| Intangible Assets – Customer Lists | |
$ | 50,000 | | |
$ | 50,000 | |
| Less: Accumulated Amortization | |
| (19,167 | ) | |
| (11,667 | ) |
| Total Intangible Assets, net | |
$ | 30,833 | | |
$ | 38,333 | |
|
| Schedule of estimated future amortization expense |
| Schedule of estimated future amortization expense | |
| | |
| 2026 (3 Months) | |
$ | 2,500 | |
| 2027 | |
| 10,000 | |
| 2028 | |
| 10,000 | |
| 2029 | |
| 8,333 | |
| | |
$ | 30,833 | |
|
| Schedule of disaggregated revenue |
| Schedule of disaggregated revenue | |
| |
| | |
For the three months ended | |
| | |
June 30, 2026 | | |
June 30, 2025 | |
| Licensing of ReadyOp Software | |
$ | 1,060,941 | | |
$ | 948,892 | |
| Hardware Sales and Consulting | |
| 174,328 | | |
| 129,638 | |
| Total | |
$ | 1,235,269 | | |
$ | 1,078,530 | |
| | |
For the nine months ended | |
| | |
June 30, 2026 | | |
June 30, 2025 | |
| Licensing of ReadyOp Software | |
$ | 3,062,436 | | |
$ | 2,680,468 | |
| Hardware Sales and Consulting | |
| 558,874 | | |
| 321,089 | |
| Total | |
$ | 3,621,310 | | |
$ | 3,001,557 | |
|
| Schedule of deferred revenue |
| Schedule of deferred revenue | |
| | | |
| | |
| | |
For the nine months ended June 30, 2026 | | |
For the year ended September 30, 2025 | |
| Beginning balance | |
$ | 1,791,311 | | |
$ | 1,373,325 | |
| Additions to deferred liability (1) | |
| 3,621,310 | | |
| 4,521,374 | |
| Deductions to deferred liability (2) | |
| (4,119,282 | ) | |
| (4,103,388 | ) |
| Ending balance | |
$ | 1,293,339 | | |
$ | 1,791,311 | |
| (1) | Customer billings for services not yet rendered and hardware not
yet installed |
| (2) | Revenue recognized in the current
year related to the deferred liability |
|
| Schedule of computation of diluted earnings per share |
| Schedule of computation of diluted earnings per share | |
| | | |
| | |
| | |
For the three months ended June 30, 2026 | | |
For the three months ended June 30, 2025 | |
| Net income (loss) attributable to common stockholders for the period | |
$ | 65,006 | | |
$ | (61,093 | ) |
| | |
| | | |
| | |
| Weighted average number of shares outstanding | |
| 229,238,517 | | |
| 229,160,695 | |
| | |
| | | |
| | |
| Basic earnings per share | |
$ | (0.00 | ) | |
$ | 0.00 | |
The following table sets for the computation of diluted earnings per share:
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| | | |
| | |
| | |
For the three months ended June 30, 2026 | | |
For the three months ended June 30, 2025 | |
| Net income (loss) attributable to common stockholders for the period | |
$ | 65,006 | | |
$ | (61,093 | ) |
| Add: Preferred stock dividends | |
| 10,231 | | |
| 10,231 | |
| | |
| | | |
| | |
| Adjusted net income (loss) income | |
$ | 75,237 | | |
$ | (50,862 | ) |
| | |
| | | |
| | |
| Weighted average number of shares outstanding | |
| 229,238,517 | | |
| 229,160,695 | |
| Add: Shares issued upon conversion of preferred stock | |
| 370,321,635 | | |
| - | |
| Weighted average number of common and common equivalent shares | |
| 599,560,152 | | |
| 229,160,695 | |
| | |
| | | |
| | |
| Diluted earnings per share | |
$ | (0.00 | ) | |
$ | 0.00 | |
| | |
For the nine months ended June 30, 2026 | | |
For the nine months ended June 30, 2025 | |
| Net income (loss) attributable to common stockholders for the period | |
$ | 303,121 | | |
$ | (158,771 | ) |
| | |
| | | |
| | |
| Weighted average number of shares outstanding | |
| 229,238,517 | | |
| 229,160,695 | |
| | |
| | | |
| | |
| Basic earnings per share | |
$ | (0.00 | ) | |
$ | 0.00 | |
The following table sets for the computation of diluted earnings per share:
| | |
For the nine months ended June 30, 2026 | | |
For the nine months ended June 30, 2025 | |
| Net income (loss) attributable to common stockholders for the period | |
$ | 303,121 | | |
$ | (158,771 | ) |
| Add: Preferred stock dividends | |
| 30,693 | | |
| 30,692 | |
| | |
| | | |
| | |
| Adjusted net income (loss) income | |
$ | 333,814 | | |
$ | (128,079 | ) |
| | |
| | | |
| | |
| Weighted average number of shares outstanding | |
| 229,238,517 | | |
| 229,160,695 | |
| Add: Shares issued upon conversion of preferred stock | |
| 370,321,635 | | |
| - | |
| Weighted average number of common and common equivalent shares | |
| 599,560,152 | | |
| 229,160,695 | |
| | |
| | | |
| | |
| Diluted earnings per share | |
$ | (0.00 | ) | |
$ | 0.00 | |
|
| Schedule of operating lease assets and liabilities |
| Schedule of operating lease assets and liabilities | |
| | | |
| | |
| | |
June 30, 2026 | | |
September 30, 2025 | |
| Assets | |
| | | |
| | |
| | |
| | | |
| | |
| Operating lease -right-of-use assets-non-current | |
$ | - | | |
$ | - | |
| | |
| | | |
| | |
| Liabilities | |
| | | |
| | |
| | |
| | | |
| | |
| Operating lease liability | |
$ | - | | |
$ | - | |
| | |
| | | |
| | |
| Weighted-average remaining lease term (years) | |
| - | | |
| - | |
| | |
| | | |
| | |
| Weighted-average discount rate | |
| - | % | |
| - | % |
| | |
| | | |
| | |
| The components of lease expense were as follows: | |
| | | |
| | |
| | |
| | | |
| | |
| Operating lease cost | |
| | | |
| | |
| | |
| | | |
| | |
| Amortization on right-of-use operating lease asset | |
$ | - | | |
$ | 5,983 | |
| Lease liability expense in connection with obligation repayment | |
| - | | |
| 87 | |
| Total operating lease costs | |
$ | - | | |
$ | 6,070 | |
| | |
| | | |
| | |
| Supplemental cash outflows information related to operation lease was as follows: | |
| | | |
| | |
| | |
| | | |
| | |
| Operating cash outflows from operating lease (obligation payment) | |
$ | - | | |
$ | 6,594 | |
| Right-of-use asset obtained in exchange for new operating lease liability | |
$ | - | | |
$ | - | |
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