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NOTE 1 — DESCRIPTION OF BUSINESS AND ORGANIZATION Aether Holdings, Inc. (“we,” “us,” “our,” the “Company,” or “Aether”) was incorporated pursuant to the Delaware General Corporation Law (“DGCL”) on August 15, 2023. The Company, acting through its primary operating subsidiary, Sundial Capital Research Inc. (“Sundial”), is principally engaged in providing proprietary research analytics, data, and tools for equity traders through its flagship platform, SentimenTrader.com (“SentimenTrader”). The registration statement for the Company’s initial underwritten public offering (“IPO”) was declared effective on April 9, 2025. We consummated our IPO on April 11, 2025, with the issuance of 1,800,000 shares of the Company’s common stock, par value $0.001 per share (the “Common Stock”) at a public offering price of $4.30 per share, generating gross proceeds of $7,740,000. In connection with the IPO, we granted the underwriters an over-allotment option to purchase up to <span id="xdx_90B_eus-gaap--SaleOfStockNumberOfSharesIssuedInTransaction_pid_c20250411__20250411__us-gaap--SubsidiarySaleOfStockAxis__us-gaap--OverAllotmentOptionMember_z6MExwedCqOd" title="Number of shares issued">270,000 additional shares of Common Stock at the same public offering price (the “IPO Over-Allotment Option”). On April 16, 2025, the IPO Over-Allotment Option was fully exercised, resulting in additional gross proceeds of $<span id="xdx_907_eus-gaap--ProceedsFromIssuanceOfCommonStock_c20250416__20250416__us-gaap--SubsidiarySaleOfStockAxis__us-gaap--OverAllotmentOptionMember_zOc1K6JGweh4" title="Net proceeds from issuance of shares">1,161,000. With the full exercise of the IPO Over-Allotment Option, the total gross proceeds from the IPO amounted to $8,901,000, before deducting underwriting discounts, commissions, and offering expenses. Additionally, as partial compensation for their services, the Company issued warrants to purchase an aggregate of 144,900 shares of Common Stock to The Benchmark Company, LLC and Axiom Capital Management, Inc., as representatives of the several underwriters of the Company’s IPO. On April 30, 2025, the Company incorporated a new subsidiary, Alpha Edge Media, Inc. (“AEM”), under the laws of the State of Delaware to support its expanding newsletter business. The newsletters published or acquired and thereafter published by AEM will target both institutional and retail investors, focusing on topics such as macroeconomic trends, market insights, and market psychology, while broadening the Company’s overall coverage of securities, commodities, markets and exchanges. On May 22, 2025, the Company incorporated a new subsidiary, Aether Grid Inc. (“Aether Grid”), under the laws of the State of Delaware to house and support the growth of its suite of financial tools. On June 6, 2025, the Company formed a new subsidiary, Aether Labs, Inc. (“Aether Labs”), under the laws of the State of Delaware to act as the arm of the Company that focuses on innovation and research and development of its fintech ecosystem, with a focus on proprietary analytics and models driven by artificial intelligence (“AI”). On October 14, 2025, the Company formed a new wholly owned subsidiary, 537 Greenwich LLC (“537 Greenwich”), under the laws of the State of Delaware. The subsidiary was established for the purpose of acquiring and holding office space in New York, which was purchased and is owned by 537 Greenwich. On March 25, 2026, Aether Labs and OorTech Inc. (“Oort”) formed Aether DataHub, LLC (“AetherHub”), a Delaware limited liability company, as a joint venture to develop and commercialize the “AetherHub Platform,” a white-labeled deployment of Oort’s proprietary DataHub technology, for use exclusively in the field of financial media and financial education data labeling and annotation services. AetherHub had no transactions during the three months ended June 30, 2026, and AetherHub did not have a material impact on the Company’s consolidated financial position or results of operations for the period then ended. In March 2026, the Company also entered into a Technology License and Services Agreement with Oort, pursuant to which Oort granted the Company a worldwide, royalty-free, exclusive license, to host, operate, and commercialize Oort’s DataHub technology as a white-labelled platform. Oort is also obligated to provide software development, customization, maintenance, and support services necessary for the deployment and operation of the AetherHub platform. Intellectual property developed specifically for the AetherHub Platform is assigned to AetherHub, while Oort retains ownership of its underlying platform technology and general-purpose enhancements. No license fees or service fees are payable under the agreement, as Oort’s equity ownership interest constitutes its sole consideration. No amounts were recognized in the accompanying condensed consolidated financial statements related to this agreement for the three and nine month period ended June 30, 2026, as the Company had not commenced operations. The Company has also entered into an intellectual property option agreement (the “IP Option Agreement”) with Oort pursuant to which it may acquire certain underlying intellectual property, as described in Note 14. On May 29, 2026, the Company incorporated Alpha Edge Media (Hong Kong) Limited, a wholly owned subsidiary of Alpha Edge Media, Inc, under the laws of Hong Kong, to support the Company’s expanding newsletter business. As of the reporting date, the subsidiary had not commenced material operations and its incorporation did not have a material impact on the Company’s consolidated financial statements. On June 15, 2026, the Company incorporated a new subsidiary, Aether Compute LLC. (“Aether Compute”), under the laws of the State of Delaware to resell modular compute-and-energy pods. Subsequent to the period ended June 30, 2026, on August 4, 2026, Aether Compute acquired sixty percent (<span id="xdx_906_eus-gaap--BusinessAcquisitionPercentageOfVotingInterestsAcquired_iI_pid_dp_uRatio_c20260804__us-gaap--BusinessAcquisitionAxis__custom--NoviantIncMember__us-gaap--SubsequentEventTypeAxis__us-gaap--SubsequentEventMember_zVtrTNwsfQqb" title="Interests acquired">60%) of the fully diluted equity interests of Noviant Inc. (“Noviant”), a New York corporation, from its four selling stockholders, for aggregate consideration of $<span id="xdx_903_eus-gaap--BusinessCombinationConsiderationTransferred1_c20250804__20260804__us-gaap--BusinessAcquisitionAxis__custom--NoviantIncMember__us-gaap--SubsequentEventTypeAxis__us-gaap--SubsequentEventMember_zcvvuhIoWkQ8" title="Business combination">3,600,000, consisting of $<span id="xdx_90C_eus-gaap--AssetAcquisitionConsiderationTransferred_c20260804__20260804__us-gaap--AssetAcquisitionAxis__custom--NoviantIncMember__us-gaap--SubsequentEventTypeAxis__us-gaap--SubsequentEventMember_zuf0Ua8ouhtg" title="Cash">900,000 in cash and $<span id="xdx_909_eus-gaap--StockIssuedDuringPeriodValueRestrictedStockAwardGross_c20260804__20260804__us-gaap--StatementEquityComponentsAxis__us-gaap--CommonStockMember__us-gaap--SubsequentEventTypeAxis__us-gaap--SubsequentEventMember_zWg1HfeXs6Kb" title="Restricted shares of common stock">2,700,000 in restricted shares of Common Stock. Following the closing, the Company has the right to designate a majority of Noviant’s board of directors. See Note 15 for additional information regarding this transaction. <p id="xdx_892_eus-gaap--ScheduleOfSubsidiaryOfLimitedLiabilityCompanyOrLimitedPartnershipDescriptionTextBlock_zYOZzaGwhC1b" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify">The following table sets forth information concerning the Company and its wholly-owned subsidiaries and AetherHub as of June 30, 2026: SCHEDULE OF SUBSIDIARY <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"> <tr style="font: 10pt Times New Roman, Times, Serif; background-color: White"> <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; text-align: left; width: 26%">Name of Entity</td> <td style="padding-bottom: 1pt; text-align: center; width: 2%"> </td> <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; text-align: left; width: 13%">Date of Organization </td> <td style="padding-bottom: 1pt; text-align: center; width: 2%"> </td> <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; text-align: left; width: 13%">Place of Organization</td> <td style="padding-bottom: 1pt; text-align: center; width: 2%"> </td> <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; text-align: left; width: 13%">Percentage of Ownership</td> <td style="padding-bottom: 1pt; text-align: center; width: 2%"> </td> <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; text-align: left; width: 27%">Principal Activities </td> </tr> <tr style="font: 10pt Times New Roman, Times, Serif; background-color: rgb(204,238,255)"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">Aether Holdings, Inc.</td> <td> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span id="xdx_90F_edei--EntityIncorporationDateOfIncorporation_dd_c20251001__20260630__srt--ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis__custom--AetherHoldingsIncMember_z4HwXsYJoBne" title="Date of Organization">August 15, 2023</td> <td> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span id="xdx_902_ecustom--PlaceOfOrganization_c20251001__20260630__srt--ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis__custom--AetherHoldingsIncMember_zRhPC5iSi7b3" title="Place of Organization">Delaware</td> <td> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span id="xdx_906_eus-gaap--EquityMethodInvestmentAdditionalInformation_c20251001__20260630__srt--ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis__custom--AetherHoldingsIncMember_zk32K2tOz9b4" title="Ownership description">Parent Company</td> <td> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span id="xdx_90B_eus-gaap--EquityMethodInvestmentDescriptionOfPrincipalActivities_c20251001__20260630__srt--ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis__custom--AetherHoldingsIncMember_zG6tePhxAtPh" title="Principal Activities">Holding Company</td> </tr> <tr style="font: 10pt Times New Roman, Times, Serif; background-color: White"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">Sundial Capital Research Inc.</td> <td> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span id="xdx_90B_edei--EntityIncorporationDateOfIncorporation_dd_c20251001__20260630__srt--ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis__custom--SundialCapitalResearchIncMember_zIAKukF5F5dd" title="Date of Organization">January 22, 2003</td> <td> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span id="xdx_905_ecustom--PlaceOfOrganization_c20251001__20260630__srt--ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis__custom--SundialCapitalResearchIncMember_zls51qJemSGl" title="Place of Organization">Minnesota</td> <td> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span id="xdx_90E_eus-gaap--EquityMethodInvestmentOwnershipPercentage_iI_pid_dp_uRatio_c20260630__srt--ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis__custom--SundialCapitalResearchIncMember_zV7aLxvggam9" title="Percentage of Ownership">100%</td> <td> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span id="xdx_908_eus-gaap--EquityMethodInvestmentDescriptionOfPrincipalActivities_c20251001__20260630__srt--ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis__custom--SundialCapitalResearchIncMember_zcA8NDQGc2c7" title="Principal Activities">Financial Research Publication</td> </tr> <tr style="font: 10pt Times New Roman, Times, Serif; background-color: rgb(204,238,255)"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">Alpha Edge Media, Inc.</td> <td> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span id="xdx_904_edei--EntityIncorporationDateOfIncorporation_dd_c20251001__20260630__srt--ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis__custom--AlphaEdgeMediaIncMember_zfanWoCSDg9d" title="Date of Organization">April 30, 2025</td> <td> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span id="xdx_900_ecustom--PlaceOfOrganization_c20251001__20260630__srt--ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis__custom--AlphaEdgeMediaIncMember_zltwSmIt9xN2" title="Place of Organization">Delaware</td> <td> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span id="xdx_90A_eus-gaap--EquityMethodInvestmentOwnershipPercentage_iI_pid_dp_uRatio_c20260630__srt--ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis__custom--AlphaEdgeMediaIncMember_z4Vi5EsNyHi4" title="Percentage of Ownership">100%</td> <td> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span id="xdx_909_eus-gaap--EquityMethodInvestmentDescriptionOfPrincipalActivities_c20251001__20260630__srt--ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis__custom--AlphaEdgeMediaIncMember_zk6cO4os2Rj2" title="Principal Activities">Financial Newsletters</td> </tr> <tr style="font: 10pt Times New Roman, Times, Serif; background-color: White"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">Aether Grid Inc.</td> <td> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span id="xdx_909_edei--EntityIncorporationDateOfIncorporation_dd_c20251001__20260630__srt--ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis__custom--AetherGridIncMember_zkooiMArkZT1" title="Date of Organization">May 22, 2025</td> <td> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">Delaware</td> <td> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span id="xdx_90F_eus-gaap--EquityMethodInvestmentOwnershipPercentage_iI_pid_dp_uRatio_c20260630__srt--ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis__custom--AetherGridIncMember_z8CLxHVe79Cg" title="Percentage of Ownership">100%</td> <td> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span id="xdx_90D_eus-gaap--EquityMethodInvestmentDescriptionOfPrincipalActivities_c20251001__20260630__srt--ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis__custom--AetherGridIncMember_znkc0MwFjnpc" title="Principal Activities">Financial Technology Tools</td> </tr> <tr style="font: 10pt Times New Roman, Times, Serif; background-color: rgb(204,238,255)"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">Aether Labs, Inc.</td> <td> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span id="xdx_90E_edei--EntityIncorporationDateOfIncorporation_dd_c20251001__20260630__srt--ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis__custom--AetherLabsIncMember_zT6ZLS4RTic3" title="Date of Organization">June 6, 2025</td> <td> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">Delaware</td> <td> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span id="xdx_904_eus-gaap--EquityMethodInvestmentOwnershipPercentage_iI_pid_dp_uRatio_c20260630__srt--ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis__custom--AetherLabsIncMember_zxx77PSXrWU8" title="Percentage of Ownership">100%</td> <td> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span id="xdx_901_eus-gaap--EquityMethodInvestmentDescriptionOfPrincipalActivities_c20251001__20260630__srt--ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis__custom--AetherLabsIncMember_zTIrjFPIRL3e" title="Principal Activities">Research and Development</td> </tr> <tr style="font: 10pt Times New Roman, Times, Serif; background-color: White"> <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; text-align: left">537 Greenwich LLC</td> <td> </td> <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; text-align: justify"><span id="xdx_90A_edei--EntityIncorporationDateOfIncorporation_dd_c20251001__20260630__srt--ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis__custom--FiveThreeSevenGreenwichLlcMember_zzQrvEOaKxR5" title="Date of Organization">October 14, 2025</td> <td> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span id="xdx_902_ecustom--PlaceOfOrganization_c20251001__20260630__srt--ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis__custom--FiveThreeSevenGreenwichLlcMember_zbndclEwJSRb" title="Place of Organization">Delaware</td> <td> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span id="xdx_904_eus-gaap--EquityMethodInvestmentOwnershipPercentage_iI_pid_dp_uRatio_c20260630__srt--ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis__custom--FiveThreeSevenGreenwichLlcMember_zXJlrtOiU4zl" title="Percentage of Ownership">100%</td> <td> </td> <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; text-align: left"><span id="xdx_903_eus-gaap--EquityMethodInvestmentDescriptionOfPrincipalActivities_c20251001__20260630__srt--ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis__custom--FiveThreeSevenGreenwichLlcMember_zrL0WmjY1Eoa" title="Principal Activities">Acquiring and holding office space </td> </tr> <tr style="font: 10pt Times New Roman, Times, Serif; background-color: rgb(204,238,255)"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">Aether Datahub LLC</td> <td> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span id="xdx_908_edei--EntityIncorporationDateOfIncorporation_dd_c20251001__20260630__srt--ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis__custom--AetherDataHubLlcMember_zOpPJw9MW5vb" title="Date of Organization">March 25, 2026</td> <td> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span id="xdx_903_ecustom--PlaceOfOrganization_c20251001__20260630__srt--ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis__custom--AetherDataHubLlcMember_zMu74mLd1sU2" title="Place of Organization">Delaware</td> <td> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span id="xdx_90E_eus-gaap--EquityMethodInvestmentOwnershipPercentage_iI_pid_dp_uRatio_c20260630__srt--ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis__custom--AetherDataHubLlcMember_zrOab9Gvptc1" title="Percentage of Ownership">70%</td> <td> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span id="xdx_904_eus-gaap--EquityMethodInvestmentDescriptionOfPrincipalActivities_c20251001__20260630__srt--ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis__custom--AetherDataHubLlcMember_zymVoIwF8W2j" title="Principal Activities">Data labeling and annotation services </td> </tr> <tr style="font: 10pt Times New Roman, Times, Serif; background-color: White"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">Alpha Edge Media (Hong Kong) Limited</td> <td> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span id="xdx_90C_edei--EntityIncorporationDateOfIncorporation_dd_c20251001__20260630__srt--ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis__custom--AlphaEdgeMediaHongKongLimitedMember_zjPAGmDIQbxh" title="Date of Organization">May 29, 2026</td> <td> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span id="xdx_904_ecustom--PlaceOfOrganization_c20251001__20260630__srt--ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis__custom--AlphaEdgeMediaHongKongLimitedMember_zcRHYX1Opyrj" title="Place of Organization">Hong Kong</td> <td> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span id="xdx_90B_eus-gaap--EquityMethodInvestmentOwnershipPercentage_iI_pid_dp_uRatio_c20260630__srt--ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis__custom--AlphaEdgeMediaHongKongLimitedMember_ziCnWEPUkUUl" title="Percentage of Ownership">100%</td> <td> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span id="xdx_909_eus-gaap--EquityMethodInvestmentDescriptionOfPrincipalActivities_c20251001__20260630__srt--ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis__custom--AlphaEdgeMediaHongKongLimitedMember_zgfGOd9kQSt3" title="Principal Activities">Financial Newsletters</td> </tr> <tr style="font: 10pt Times New Roman, Times, Serif; background-color: rgb(204,238,255)"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">Aether Compute LLC </td> <td> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span id="xdx_904_edei--EntityIncorporationDateOfIncorporation_dd_c20251001__20260630__srt--ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis__custom--AetherComputeLLCMember_zf8ngjaUjG3f" title="Date of organization">June 15, 2026</td> <td> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span id="xdx_90F_ecustom--PlaceOfOrganization_c20251001__20260630__srt--ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis__custom--AetherComputeLLCMember_z6FKgzm3vbF3" title="Place of organization">Delaware </td> <td> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span id="xdx_909_eus-gaap--EquityMethodInvestmentOwnershipPercentage_iI_pid_dp_uRatio_c20260630__srt--ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis__custom--AetherComputeLLCMember_za9VPVvKhMqc" title="Percentage of ownership">100%</td> <td> </td> <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; text-align: left"><span id="xdx_908_eus-gaap--EquityMethodInvestmentDescriptionOfPrincipalActivities_c20251001__20260630__srt--ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis__custom--AetherComputeLLCMember_zFwaEtFUOSW" title="Principal activities">Resell modular compute-and-energy pods</td> </tr> </table>

1800000

0.001

4.30

7740000

270000

1161000

8901000

144900

0.60

3600000

900000

2700000

<p id="xdx_892_eus-gaap--ScheduleOfSubsidiaryOfLimitedLiabilityCompanyOrLimitedPartnershipDescriptionTextBlock_zYOZzaGwhC1b" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify">The following table sets forth information concerning the Company and its wholly-owned subsidiaries and AetherHub as of June 30, 2026: SCHEDULE OF SUBSIDIARY <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"> <tr style="font: 10pt Times New Roman, Times, Serif; background-color: White"> <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; text-align: left; width: 26%">Name of Entity</td> <td style="padding-bottom: 1pt; text-align: center; width: 2%"> </td> <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; text-align: left; width: 13%">Date of Organization </td> <td style="padding-bottom: 1pt; text-align: center; width: 2%"> </td> <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; text-align: left; width: 13%">Place of Organization</td> <td style="padding-bottom: 1pt; text-align: center; width: 2%"> </td> <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; text-align: left; width: 13%">Percentage of Ownership</td> <td style="padding-bottom: 1pt; text-align: center; width: 2%"> </td> <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; text-align: left; width: 27%">Principal Activities </td> </tr> <tr style="font: 10pt Times New Roman, Times, Serif; background-color: rgb(204,238,255)"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">Aether Holdings, Inc.</td> <td> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span id="xdx_90F_edei--EntityIncorporationDateOfIncorporation_dd_c20251001__20260630__srt--ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis__custom--AetherHoldingsIncMember_z4HwXsYJoBne" title="Date of Organization">August 15, 2023</td> <td> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span id="xdx_902_ecustom--PlaceOfOrganization_c20251001__20260630__srt--ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis__custom--AetherHoldingsIncMember_zRhPC5iSi7b3" title="Place of Organization">Delaware</td> <td> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span id="xdx_906_eus-gaap--EquityMethodInvestmentAdditionalInformation_c20251001__20260630__srt--ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis__custom--AetherHoldingsIncMember_zk32K2tOz9b4" title="Ownership description">Parent Company</td> <td> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span id="xdx_90B_eus-gaap--EquityMethodInvestmentDescriptionOfPrincipalActivities_c20251001__20260630__srt--ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis__custom--AetherHoldingsIncMember_zG6tePhxAtPh" title="Principal Activities">Holding Company</td> </tr> <tr style="font: 10pt Times New Roman, Times, Serif; background-color: White"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">Sundial Capital Research Inc.</td> <td> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span id="xdx_90B_edei--EntityIncorporationDateOfIncorporation_dd_c20251001__20260630__srt--ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis__custom--SundialCapitalResearchIncMember_zIAKukF5F5dd" title="Date of Organization">January 22, 2003</td> <td> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span id="xdx_905_ecustom--PlaceOfOrganization_c20251001__20260630__srt--ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis__custom--SundialCapitalResearchIncMember_zls51qJemSGl" title="Place of Organization">Minnesota</td> <td> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span id="xdx_90E_eus-gaap--EquityMethodInvestmentOwnershipPercentage_iI_pid_dp_uRatio_c20260630__srt--ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis__custom--SundialCapitalResearchIncMember_zV7aLxvggam9" title="Percentage of Ownership">100%</td> <td> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span id="xdx_908_eus-gaap--EquityMethodInvestmentDescriptionOfPrincipalActivities_c20251001__20260630__srt--ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis__custom--SundialCapitalResearchIncMember_zcA8NDQGc2c7" title="Principal Activities">Financial Research Publication</td> </tr> <tr style="font: 10pt Times New Roman, Times, Serif; background-color: rgb(204,238,255)"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">Alpha Edge Media, Inc.</td> <td> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span id="xdx_904_edei--EntityIncorporationDateOfIncorporation_dd_c20251001__20260630__srt--ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis__custom--AlphaEdgeMediaIncMember_zfanWoCSDg9d" title="Date of Organization">April 30, 2025</td> <td> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span id="xdx_900_ecustom--PlaceOfOrganization_c20251001__20260630__srt--ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis__custom--AlphaEdgeMediaIncMember_zltwSmIt9xN2" title="Place of Organization">Delaware</td> <td> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span id="xdx_90A_eus-gaap--EquityMethodInvestmentOwnershipPercentage_iI_pid_dp_uRatio_c20260630__srt--ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis__custom--AlphaEdgeMediaIncMember_z4Vi5EsNyHi4" title="Percentage of Ownership">100%</td> <td> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span id="xdx_909_eus-gaap--EquityMethodInvestmentDescriptionOfPrincipalActivities_c20251001__20260630__srt--ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis__custom--AlphaEdgeMediaIncMember_zk6cO4os2Rj2" title="Principal Activities">Financial Newsletters</td> </tr> <tr style="font: 10pt Times New Roman, Times, Serif; background-color: White"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">Aether Grid Inc.</td> <td> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span id="xdx_909_edei--EntityIncorporationDateOfIncorporation_dd_c20251001__20260630__srt--ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis__custom--AetherGridIncMember_zkooiMArkZT1" title="Date of Organization">May 22, 2025</td> <td> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">Delaware</td> <td> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span id="xdx_90F_eus-gaap--EquityMethodInvestmentOwnershipPercentage_iI_pid_dp_uRatio_c20260630__srt--ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis__custom--AetherGridIncMember_z8CLxHVe79Cg" title="Percentage of Ownership">100%</td> <td> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span id="xdx_90D_eus-gaap--EquityMethodInvestmentDescriptionOfPrincipalActivities_c20251001__20260630__srt--ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis__custom--AetherGridIncMember_znkc0MwFjnpc" title="Principal Activities">Financial Technology Tools</td> </tr> <tr style="font: 10pt Times New Roman, Times, Serif; background-color: rgb(204,238,255)"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">Aether Labs, Inc.</td> <td> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span id="xdx_90E_edei--EntityIncorporationDateOfIncorporation_dd_c20251001__20260630__srt--ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis__custom--AetherLabsIncMember_zT6ZLS4RTic3" title="Date of Organization">June 6, 2025</td> <td> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">Delaware</td> <td> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span id="xdx_904_eus-gaap--EquityMethodInvestmentOwnershipPercentage_iI_pid_dp_uRatio_c20260630__srt--ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis__custom--AetherLabsIncMember_zxx77PSXrWU8" title="Percentage of Ownership">100%</td> <td> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span id="xdx_901_eus-gaap--EquityMethodInvestmentDescriptionOfPrincipalActivities_c20251001__20260630__srt--ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis__custom--AetherLabsIncMember_zTIrjFPIRL3e" title="Principal Activities">Research and Development</td> </tr> <tr style="font: 10pt Times New Roman, Times, Serif; background-color: White"> <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; text-align: left">537 Greenwich LLC</td> <td> </td> <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; text-align: justify"><span id="xdx_90A_edei--EntityIncorporationDateOfIncorporation_dd_c20251001__20260630__srt--ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis__custom--FiveThreeSevenGreenwichLlcMember_zzQrvEOaKxR5" title="Date of Organization">October 14, 2025</td> <td> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span id="xdx_902_ecustom--PlaceOfOrganization_c20251001__20260630__srt--ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis__custom--FiveThreeSevenGreenwichLlcMember_zbndclEwJSRb" title="Place of Organization">Delaware</td> <td> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span id="xdx_904_eus-gaap--EquityMethodInvestmentOwnershipPercentage_iI_pid_dp_uRatio_c20260630__srt--ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis__custom--FiveThreeSevenGreenwichLlcMember_zXJlrtOiU4zl" title="Percentage of Ownership">100%</td> <td> </td> <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; text-align: left"><span id="xdx_903_eus-gaap--EquityMethodInvestmentDescriptionOfPrincipalActivities_c20251001__20260630__srt--ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis__custom--FiveThreeSevenGreenwichLlcMember_zrL0WmjY1Eoa" title="Principal Activities">Acquiring and holding office space </td> </tr> <tr style="font: 10pt Times New Roman, Times, Serif; background-color: rgb(204,238,255)"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">Aether Datahub LLC</td> <td> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span id="xdx_908_edei--EntityIncorporationDateOfIncorporation_dd_c20251001__20260630__srt--ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis__custom--AetherDataHubLlcMember_zOpPJw9MW5vb" title="Date of Organization">March 25, 2026</td> <td> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span id="xdx_903_ecustom--PlaceOfOrganization_c20251001__20260630__srt--ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis__custom--AetherDataHubLlcMember_zMu74mLd1sU2" title="Place of Organization">Delaware</td> <td> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span id="xdx_90E_eus-gaap--EquityMethodInvestmentOwnershipPercentage_iI_pid_dp_uRatio_c20260630__srt--ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis__custom--AetherDataHubLlcMember_zrOab9Gvptc1" title="Percentage of Ownership">70%</td> <td> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span id="xdx_904_eus-gaap--EquityMethodInvestmentDescriptionOfPrincipalActivities_c20251001__20260630__srt--ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis__custom--AetherDataHubLlcMember_zymVoIwF8W2j" title="Principal Activities">Data labeling and annotation services </td> </tr> <tr style="font: 10pt Times New Roman, Times, Serif; background-color: White"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">Alpha Edge Media (Hong Kong) Limited</td> <td> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span id="xdx_90C_edei--EntityIncorporationDateOfIncorporation_dd_c20251001__20260630__srt--ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis__custom--AlphaEdgeMediaHongKongLimitedMember_zjPAGmDIQbxh" title="Date of Organization">May 29, 2026</td> <td> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span id="xdx_904_ecustom--PlaceOfOrganization_c20251001__20260630__srt--ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis__custom--AlphaEdgeMediaHongKongLimitedMember_zcRHYX1Opyrj" title="Place of Organization">Hong Kong</td> <td> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span id="xdx_90B_eus-gaap--EquityMethodInvestmentOwnershipPercentage_iI_pid_dp_uRatio_c20260630__srt--ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis__custom--AlphaEdgeMediaHongKongLimitedMember_ziCnWEPUkUUl" title="Percentage of Ownership">100%</td> <td> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span id="xdx_909_eus-gaap--EquityMethodInvestmentDescriptionOfPrincipalActivities_c20251001__20260630__srt--ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis__custom--AlphaEdgeMediaHongKongLimitedMember_zgfGOd9kQSt3" title="Principal Activities">Financial Newsletters</td> </tr> <tr style="font: 10pt Times New Roman, Times, Serif; background-color: rgb(204,238,255)"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">Aether Compute LLC </td> <td> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span id="xdx_904_edei--EntityIncorporationDateOfIncorporation_dd_c20251001__20260630__srt--ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis__custom--AetherComputeLLCMember_zf8ngjaUjG3f" title="Date of organization">June 15, 2026</td> <td> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span id="xdx_90F_ecustom--PlaceOfOrganization_c20251001__20260630__srt--ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis__custom--AetherComputeLLCMember_z6FKgzm3vbF3" title="Place of organization">Delaware </td> <td> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span id="xdx_909_eus-gaap--EquityMethodInvestmentOwnershipPercentage_iI_pid_dp_uRatio_c20260630__srt--ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis__custom--AetherComputeLLCMember_za9VPVvKhMqc" title="Percentage of ownership">100%</td> <td> </td> <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; text-align: left"><span id="xdx_908_eus-gaap--EquityMethodInvestmentDescriptionOfPrincipalActivities_c20251001__20260630__srt--ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis__custom--AetherComputeLLCMember_zFwaEtFUOSW" title="Principal activities">Resell modular compute-and-energy pods</td> </tr> </table>

2023-08-15 Delaware

Parent Company

Holding Company

2003-01-22 Minnesota

Financial Research Publication

2025-04-30 Delaware

Financial Newsletters

2025-05-22 Delaware

Financial Technology Tools

2025-06-06 Delaware

Research and Development

2025-10-14 Delaware

Acquiring and holding office space

2026-03-25 Delaware

0.70

Data labeling and annotation services

2026-05-29 Hong Kong

Financial Newsletters

2026-06-15 Delaware

Resell modular compute-and-energy pods

NOTE 2 — SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES Basis of Presentation and Principles of Consolidation The accompanying unaudited condensed consolidated financial statements have been prepared on the accrual basis of accounting in conformity with U.S. generally accepted accounting principles (“U.S. GAAP”) and pursuant to the rules and regulations of the Securities and Exchange Commission (the “SEC”) regarding interim financial reporting. In the opinion of management, the accompanying unaudited condensed consolidated financial statements include all normal and recurring adjustments (which consist primarily of accruals, estimates and assumptions that impact the unaudited condensed consolidated financial statements) considered necessary to present fairly the Company’s unaudited condensed consolidated balance sheet as of June 30, 2026, its unaudited condensed consolidated statements of operations and comprehensive loss, stockholders’ equity for the three and nine months ended June 30, 2026 and June 30, 2025 and unaudited condensed consolidated statements of cashflows for nine months ended June 30, 2026 and June 30, 2025. Certain information and note disclosures normally included in the financial statements prepared in accordance with U.S. GAAP have been condensed or omitted pursuant to such rules and regulations. As such, the information included in this report should be read in conjunction with the audited consolidated financial statements and notes thereto of Aether Holdings, Inc. for the year ended September 30, 2025 included in the Company’s Annual Report on Form 10-K filed with the SEC on December 17, 2025, (the “Form 10-K”), which provides a more complete discussion of the Company’s accounting policies and certain other information. The accompanying condensed consolidated balance sheet as of September 30, 2025, has been derived from the audited consolidated balance sheet as of September 30, 2025, contained in the above referenced Form 10-K. The unaudited condensed consolidated financial statements include the accounts of the Company and its subsidiaries. All material intercompany balances have been eliminated upon consolidation. Interim results are not necessarily indicative of results for a full year or any future periods. Prior Period Reclassifications Certain amounts in prior periods have been reclassified to conform with current period presentation. Foreign Currency These unaudited condensed consolidated financial statements are presented in United States dollars which are the parent and subsidiaries’ functional currency. The functional currency for each entity consolidated with the Company is determined by the currency of the primary economic environment in which it operates, US dollars (“USD”). Monetary assets and liabilities denominated in foreign currencies are re-measured to USD using the exchange rates prevailing at the consolidated balance sheet dates. Non-monetary assets and liabilities denominated in foreign currencies are measured in USD using historical exchange rates. Revenues and expenses are measured using the actual exchange rates prevailing on the dates of the transactions. Gains and losses resulting from re-measurement are recorded in the Company’s consolidated statement of operations and comprehensive loss as foreign exchange (loss) gain under general and administrative expenses. Use of Estimates and Assumptions The preparation of unaudited condensed consolidated financial statements in conformity with U.S. GAAP requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the unaudited condensed consolidated financial statements and the reported amounts of revenues and expenses during the reporting period. Actual results could differ from those estimates. There were no significant estimates or assumptions that materially impacted the unaudited condensed consolidated financial statements for the three and nine months ended June 30, 2026 and 2025. Segment Information The Company follows Accounting Standards Codification (“ASC”) 280, “Segment Reporting” (adopted by the Financial Accounting Standards Board (“FASB”)), which requires disclosures based on how management organizes the Company to make operating decisions and assess performance. The Company has determined that it operates as a single reportable segment. The Chief Executive Officer functions as the Company’s Chief Operating Decision Maker (“CODM”) and is responsible for key operating decisions, resource allocation, and performance assessment. In executing these responsibilities, the CODM regularly reviews consolidated financial information, including total revenue, gross profit, key operational metrics, and cash flow, on a Company-wide basis. The CODM does not review or receive discrete financial information by business function, product category, or geographic region. Consequently, decisions about resource allocation and performance evaluation are made based solely on consolidated results. Accordingly, management has concluded that the Company has one operating segment: the online subscription service, which consists of one reporting unit based on the financial information available and which operating results are regularly reviewed by CODM. All the Company’s business activities for the three and nine months ended June 30, 2026 and 2025 were conducted in United States. Segment profit and loss is determined on a basis that is consistent with how the Company reports operating profit and loss in its unaudited condensed consolidated statements of operations and comprehensive loss. Because the Company operates only one segment, there are no intersegment transactions. Cash Cash consists of cash on hand, the balances with banks and the liquid investments with maturities of three months or less. Property and Equipment, Net Property and equipment are recorded at cost less accumulated depreciation and impairment losses at the following depreciation rates: SCHEDULE OF PROPERTY AND EQUIPMENT DEPRECIATION RATES <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%"> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; width: 22%; text-align: justify">Computer hardware & IT</td> <td style="font: 10pt Times New Roman, Times, Serif; width: 78%">Double declining balance method – <span id="xdx_90A_eus-gaap--PropertyPlantAndEquipmentSalvageValuePercentage_iI_pid_dp_uRatio_c20260630__us-gaap--PropertyPlantAndEquipmentByTypeAxis__custom--ComputerHardwareAndITMember_zGuWPL7Za0pc" title="Depreciation rate">30% </td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">Office Building </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">Straight line method – Useful Life 25 years</td></tr> </table> Equipment that is withdrawn from use or has no reasonable prospect of recovered through use or sale, is regularly identified, and written off. The assets’ residual values, depreciation methods and useful lives are reviewed, and adjusted if appropriate, at each reporting date. Subsequent expenditures relating to items of property and equipment are capitalized when it is probable that future economic benefits from the use of the assets will be increased. All other subsequent expenditures are recognized as repairs and maintenance. The office building is depreciated on a straight-line basis over an estimated useful life of 25 years. Depreciation is charged from the date the asset is available for use. Intangible Asset, Net The Company’s intangible assets consist of (i) the Company’s corporate tradenames, (ii) internally developed software and (iii) intangible assets acquired in connection with the purchase transactions to date involving the following online financial newsletters: Whale Tales, Altcoin Investing, 21Bitcoin.xyz, Coinstack and Publicview.ai (collectively, the “Acquisitions”). The intangible assets acquired pursuant to the Acquisitions include domains, tradenames, subscriber lists, newsletter archives, content libraries, a sponsorship and/or advertising pipeline and associated materials, vendor and platform rights, writer relationships, billing system and set up, cloud infrastructure configurations, developed technology and non-competition agreements. Indefinite-lived intangible assets The Company’s tradenames and domains (including the Company’s corporate tradename and the domain name and tradenames acquired in the Acquisitions, other than the brand name associated with the acquisition of the Coinstack) are considered indefinite-lived, as they are expected to contribute to future cash flows indefinitely and the costs to maintain/renew the associated legal rights are not significant. Accordingly, tradenames and domain names are not amortized. Indefinite-lived tradenames and domains are tested for impairment at least annually, and more frequently if events or changes in circumstances indicate that it is more likely than not that the asset is impaired, in accordance with ASC 350-30-35-18. Finite-lived intangible assets The remaining intangible assets acquired in the Acquisitions (including the Coinstack brand name) are finite-lived and are amortized on a straight-line basis over their estimated useful lives, which reflect the periods over which the assets are expected to contribute to future cash flows. Finite-lived intangible assets are evaluated for amortization. The Coinstack brand name is considered finite-lived based on management deliberation, expected subscriber attrition and it falling within the low to lower quartile range observed in comparable transactions. Amortization method and estimated useful lives of finite-lived intangible assets SCHEDULE OF INTANGIBLE ASSETS USEFUL LIFE <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: white"> <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; width: 60%; text-align: center">Category</td> <td style="width: 2%"> </td> <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; width: 18%; text-align: center">Amortization Method</td> <td style="width: 2%"> </td> <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; width: 18%; text-align: center">Estimated useful life</td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: white"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: center"> </td> <td> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: center"> </td> <td> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: center"> </td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: center">Brand name/Domain names /Tradenames/social media (except for Coinstack)</td> <td> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: center"><span id="xdx_901_eus-gaap--FiniteLivedIntangibleAssetsAmortizationMethod_c20251001__20260630__us-gaap--FiniteLivedIntangibleAssetsByMajorClassAxis__us-gaap--TradeNamesMember_z1DlpDHtxLFf" title="Amortization Method">Not Amortized</td> <td> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: center"><span id="xdx_905_ecustom--FiniteLivedIntangibleAssetsUsefulLifeDescription_c20251001__20260630__us-gaap--FiniteLivedIntangibleAssetsByMajorClassAxis__us-gaap--TradeNamesMember_zR4eNfuNKlGj" title="Estimated useful life, description">Indefinite</td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: White"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: center">Brand name (Coinstack)</td> <td> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: center"><span id="xdx_90B_eus-gaap--FiniteLivedIntangibleAssetsAmortizationMethod_c20251001__20260630__us-gaap--FiniteLivedIntangibleAssetsByMajorClassAxis__custom--BrandNamesMember_z9JjIHkPiBo9" title="Amortization Method">Straight Line Method</td> <td> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: center">7 years</td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: center">Subscriber list</td> <td> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: center"><span id="xdx_909_eus-gaap--FiniteLivedIntangibleAssetsAmortizationMethod_c20251001__20260630__us-gaap--FiniteLivedIntangibleAssetsByMajorClassAxis__custom--SubscriberListMember_zHP27sRdDA4i" title="Amortization Method">Straight Line Method</td> <td> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: center"><span id="xdx_90A_eus-gaap--FiniteLivedIntangibleAssetUsefulLife_iI_dtY_c20260630__us-gaap--FiniteLivedIntangibleAssetsByMajorClassAxis__custom--SubscriberListMember__srt--RangeAxis__srt--MinimumMember_z4zmdXhiuLgi" title="Estimated useful life">2 to <span id="xdx_905_eus-gaap--FiniteLivedIntangibleAssetUsefulLife_iI_dtY_c20260630__us-gaap--FiniteLivedIntangibleAssetsByMajorClassAxis__custom--SubscriberListMember__srt--RangeAxis__srt--MaximumMember_zBzhQycTFhJg" title="Estimated useful life">3 years</td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: White"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: center">Content library</td> <td> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: center"><span id="xdx_90C_eus-gaap--FiniteLivedIntangibleAssetsAmortizationMethod_c20251001__20260630__us-gaap--FiniteLivedIntangibleAssetsByMajorClassAxis__custom--ContentLibraryMember_zy8t5Ny1RRy4" title="Amortization Method">Straight Line Method</td> <td> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: center"><span id="xdx_90A_eus-gaap--FiniteLivedIntangibleAssetUsefulLife_iI_dtY_c20260630__us-gaap--FiniteLivedIntangibleAssetsByMajorClassAxis__custom--ContentLibraryMember__srt--RangeAxis__srt--MinimumMember_zaov2bpXjrw7" title="Estimated useful life">1 to <span id="xdx_90A_eus-gaap--FiniteLivedIntangibleAssetUsefulLife_iI_dtY_c20260630__us-gaap--FiniteLivedIntangibleAssetsByMajorClassAxis__custom--ContentLibraryMember__srt--RangeAxis__srt--MaximumMember_zoalPi8qPtA9" title="Estimated useful life">3 years</td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: center">Vendor/platform rights</td> <td> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: center"><span id="xdx_90C_eus-gaap--FiniteLivedIntangibleAssetsAmortizationMethod_c20251001__20260630__us-gaap--FiniteLivedIntangibleAssetsByMajorClassAxis__custom--VendorAndPlatformRightsMember_zLCxJngc0TKb" title="Amortization Method">Straight Line Method</td> <td> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: center"><span id="xdx_90C_eus-gaap--FiniteLivedIntangibleAssetUsefulLife_iI_dtY_c20260630__us-gaap--FiniteLivedIntangibleAssetsByMajorClassAxis__custom--VendorAndPlatformRightsMember__srt--RangeAxis__srt--MinimumMember_zwilIagOBQj2" title="Estimated useful life">1 to <span id="xdx_902_eus-gaap--FiniteLivedIntangibleAssetUsefulLife_iI_dtY_c20260630__us-gaap--FiniteLivedIntangibleAssetsByMajorClassAxis__custom--VendorAndPlatformRightsMember__srt--RangeAxis__srt--MaximumMember_z14IXhdNSNTg" title="Estimated useful life">2 years</td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: White"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: center">Writer relationship</td> <td> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: center"><span id="xdx_90B_eus-gaap--FiniteLivedIntangibleAssetsAmortizationMethod_c20251001__20260630__us-gaap--FiniteLivedIntangibleAssetsByMajorClassAxis__custom--WriterRelationshipMember_zRTAsIU270bf" title="Amortization Method">Straight Line Method</td> <td> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: center"><span id="xdx_903_eus-gaap--FiniteLivedIntangibleAssetUsefulLife_iI_dtY_c20260630__us-gaap--FiniteLivedIntangibleAssetsByMajorClassAxis__custom--WriterRelationshipMember_zCaqJzyfVLp7" title="Estimated useful life">1 year</td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: center">Non-competition agreement</td> <td> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: center"><span id="xdx_908_eus-gaap--FiniteLivedIntangibleAssetsAmortizationMethod_c20251001__20260630__us-gaap--FiniteLivedIntangibleAssetsByMajorClassAxis__custom--NonCompetitionAgreementMember_z64dQFM2jmX9" title="Amortization Method">Straight Line Method</td> <td> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: center"><span id="xdx_90C_eus-gaap--FiniteLivedIntangibleAssetUsefulLife_iI_dtY_c20260630__us-gaap--FiniteLivedIntangibleAssetsByMajorClassAxis__custom--NonCompetitionAgreementMember_zCd4IOi9mePh" title="Estimated useful life">1 year</td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: White"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: center">Advertiser / sponsor relationships</td> <td> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: center"><span id="xdx_903_eus-gaap--FiniteLivedIntangibleAssetsAmortizationMethod_c20251001__20260630__us-gaap--FiniteLivedIntangibleAssetsByMajorClassAxis__custom--AdvertiserSponsorRelationshipsMember_zbR6bDI2jSIk" title="Amortization Method">Straight Line Method</td> <td> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: center"><span id="xdx_90A_eus-gaap--FiniteLivedIntangibleAssetUsefulLife_iI_dtY_c20260630__us-gaap--FiniteLivedIntangibleAssetsByMajorClassAxis__custom--AdvertiserSponsorRelationshipsMember_zYizQ1rF6G09" title="Estimated useful life">1 to <span id="xdx_909_eus-gaap--FiniteLivedIntangibleAssetUsefulLife_iI_dtY_c20260630__us-gaap--FiniteLivedIntangibleAssetsByMajorClassAxis__custom--AdvertiserSponsorRelationshipsMember__srt--RangeAxis__srt--MaximumMember_ztOaQomO4ojd" title="Estimated useful life">5 years</td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: center">Proprietary codebase & technical IP</td> <td> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: center"><span id="xdx_909_eus-gaap--FiniteLivedIntangibleAssetsAmortizationMethod_c20251001__20260630__us-gaap--FiniteLivedIntangibleAssetsByMajorClassAxis__custom--ProprietaryCodebaseAndTechnicalIpMember_ztpsv7DQ3eza" title="Amortization Method">Straight Line Method</td> <td> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: center"><span id="xdx_90A_eus-gaap--FiniteLivedIntangibleAssetUsefulLife_iI_dtY_c20260630__us-gaap--FiniteLivedIntangibleAssetsByMajorClassAxis__custom--ProprietaryCodebaseAndTechnicalIpMember__srt--RangeAxis__srt--MinimumMember_zpsuC5HjzaPd" title="Estimated useful life">3 to <span id="xdx_90D_eus-gaap--FiniteLivedIntangibleAssetUsefulLife_iI_dtY_c20260630__us-gaap--FiniteLivedIntangibleAssetsByMajorClassAxis__custom--ProprietaryCodebaseAndTechnicalIpMember__srt--RangeAxis__srt--MaximumMember_zpmSItKdKez1" title="Estimated useful life">5 years</td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: White"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: center">Cloud infrastructure configurations (AWS)</td> <td> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: center"><span id="xdx_90E_eus-gaap--FiniteLivedIntangibleAssetsAmortizationMethod_c20251001__20260630__us-gaap--FiniteLivedIntangibleAssetsByMajorClassAxis__custom--CloudInfrastructureConfigurationsMember_zIYulmznkUL9" title="Amortization Method">Straight Line Method</td> <td> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: center"><span id="xdx_900_eus-gaap--FiniteLivedIntangibleAssetUsefulLife_iI_dtY_c20260630__us-gaap--FiniteLivedIntangibleAssetsByMajorClassAxis__custom--CloudInfrastructureConfigurationsMember_zDLaBhCzNngd" title="Estimated useful life">3 years</td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: center">Internally developed software </td> <td> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: center"><span id="xdx_903_eus-gaap--FiniteLivedIntangibleAssetsAmortizationMethod_c20251001__20260630__us-gaap--FiniteLivedIntangibleAssetsByMajorClassAxis__custom--InternallyDevelopedSoftwareMember_z7xsJoNU8Ihf" title="Amortization Method">Straight Line Method</td> <td> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: center"><span id="xdx_901_eus-gaap--FiniteLivedIntangibleAssetUsefulLife_iI_dtY_c20260630__us-gaap--FiniteLivedIntangibleAssetsByMajorClassAxis__custom--InternallyDevelopedSoftwareMember_z6VrcPSmCCVc" title="Estimated useful life">3 years</td></tr> </table> Offering costs Deferred offering costs consist of specific expenses directly attributable to the company’s equity offerings, including legal, accounting, printing, underwriter fees and filing fees. These costs are capitalized as incurred in accordance with the guidance under ASC 340-10-S99-1. Impairment of Long-lived assets Long-lived assets, including property and equipment, intangible assets and property acquisition deposit are evaluated for impairment whenever events or changes in circumstances (such as a significant adverse change to market conditions that will impact the future use of the assets) indicate that the carrying amount may not be fully recoverable or that the useful life is shorter than the Company had originally estimated. When these events occur, the Company evaluates the impairment by comparing the carrying value of the assets to an estimate of future undiscounted cash flows expected to be generated from the use of the assets and their eventual disposition. If the sum of the expected future undiscounted cash flows is less than the carrying value of the assets, the Company recognizes an impairment loss based on the excess of the carrying value of the assets over the fair value of the assets. No impairment charge was recognized for the three and nine months ended June 30, 2026 and 2025, respectively. Internally developed software and research and development (“R&D”) expenses Intangible assets consist of internally developed capitalized software which is separately presented than other intangible assets as they are significant. Internal use software The Company capitalizes certain costs related to internal use software acquired, modified, or developed related to the Company’s services in accordance with ASC 350, Internal use software. These capitalized costs are primarily related to salaries, IT consultants and other personnel costs. Costs incurred in the preliminary stages of development and the post implementation phase are expensed as incurred. The company adopted agile method of software development which is generally characterized as an iterative and more dynamic process where the planning, design and coding are less distinct and performed in short sprints. The Company analyses the nature of the development and implementation activities – i.e. whether Subtopic 350-40 characterizes them as capitalizable application development stage activities – when deciding whether the costs of those activities should be capitalized or expensed as incurred. Maintenance and training costs are expensed as incurred. The amortization expense is recorded in “General and administrative expenses” on the consolidated statements of operations and comprehensive loss. Software developed for sale The costs incurred for the development of computer software to be sold, leased or otherwise marketed are capitalized in accordance with ASC 985, Costs of Software to be sold, leased or marketed, when technological feasibility has been established. Technological feasibility generally occurs when all planning, designing, coding and testing activities are completed and is necessary to establish that the product can be produced to meet its design specifications, including functions, features, and technical performance requirements. These capitalized costs are primarily related to salaries, IT consultants and other personnel costs. Software costs that are expensed are recorded in “Research and Development” on the condensed consolidated statements of operations and comprehensive loss. Research and development expenses represent costs directly attributable to the development of the Company’s XYZ Terminal, SentimenTracker (“SentimenTracker”) and other products, including data integration, Large Language Model (LLM) tools, predictive analytics, interface upgrades, and supporting systems, with spending driven by personnel, software, data, and cloud resources. R&D expenses are expensed as incurred in accordance with ASC 730. Internally developed software comprises of software development cost-in-progress as of June 30, 2026 and September 30, 2025 amounting to $78,148 and $100,000, respectively, which will be amortized once the software development is capitalized upon completion. Revenue Recognition The Company adopted ASC Topic 606 Revenue from Contracts with Customers (“ASC 606”). The core principle of the guidance is that an entity should recognize revenue to depict the transfer of promised goods or services to customers in an amount that reflects the consideration to which the entity expects to be entitled in exchange for those goods or services. To achieve that core principle, the Company applies the following steps: <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%"> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; width: 0.5in; text-align: justify"> </td> <td style="font: 10pt Times New Roman, Times, Serif; width: 0.5in; text-align: justify">Step 1:</td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">Identification of the contract with a customer;</td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"> </td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">Step 2:</td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">Identification of the performance obligations in the contract;</td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"> </td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">Step 3:</td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">Determination of the transaction price;</td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"> </td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">Step 4:</td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">Allocation of the transaction price to the performance obligations in the contract (where revenue is allocated on a relative standalone selling price basis by maximizing the use of observable inputs to determine the standalone selling price for each performance obligation); and</td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"> </td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">Step 5:</td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">Recognition of revenue when, or as, the Company satisfies a performance obligation.</td></tr> </table> Revenue from online subscription services Revenue from online subscription services consists of subscriptions to the Company’s SentimenTrader and SentimenTracker platforms. These cloud-based platforms provide customers with access to trading intelligence, analytics, and tailored stock research reports without transferring possession of the underlying software. Revenue is generally recognized ratably over the applicable subscription term beginning on the commencement date of each arrangement, which is the date the platform is made available to customers, provided collection is reasonably assured. Subscription agreements generally range from one month to one year. Amounts invoiced are recorded either as contract liabilities or as revenue in the unaudited condensed consolidated financial statements, depending on whether the related performance obligations have been satisfied. Contract Liabilities Contract liabilities consist deferred revenue in relation to payments that are received in advance of the Company’s performance. The Company’s contract liabilities are reported on a contract-by-contract basis at the end of each reporting year. The Company classifies contract liabilities as current when the term of the applicable subscription period or expected completion of the performance obligation is one year or less. Cost of Revenue Cost of revenue primarily consist of expenses related to hosting the Company’s service and analyst salaries that directly benefit sales. These expenses are comprised of hosted data center global costs, fees paid to third-party data providers and personnel-related costs directly associated with research reports, including salaries and benefits. These costs are incurred to support the production and delivery of the Company’s research reports, data platforms, and other customer-facing services. Operating expenses consist primarily of research and development, general and administrative, and sales and marketing expenses. Operating expenses are recognized as incurred in accordance with U.S. GAAP. General and Administrative Expenses General and administrative (“G&A”) expenses consist primarily of personnel-related costs, including salaries, bonuses, payroll taxes, and stock-based compensation for executive, finance, legal, and administrative personnel. G&A expenses also include professional fees (legal, audit, tax, consulting, and regulatory compliance), insurance, investor relations costs, public company compliance costs, office and administrative expenses, information technology and software subscriptions, and other corporate overhead costs. These expenses are expensed as incurred. Sales and Marketing Expenses Sales and marketing (“S&M”) expenses consist primarily of advertising, promotional campaigns, branding initiatives, sponsorships, customer acquisition costs, website hosting related to marketing activities, travel, trade shows, and other marketing-related expenditures. Advertising costs are expensed as incurred. Research and Development Expenses Research and development expenses consist primarily of costs incurred for professional research services, expenditures related to the development and enhancement of the Company’s acquired assets 21 Bitcoin.xyz (acquired October 2025) and Publicview.ai (acquired January 2026) and costs associated with the development of the Company’s internally developed software platform, SentimenTracker, Alphid AI, OpenTicker and XYZ terminal. The Company expenses all research & development costs in the periods in which they are incurred. Defined contribution plan Contributions to defined contribution plans are expensed in the period in which services are rendered by the covered employees. The Company recognizes its liabilities for compensated absences dependent on whether the obligation is attributable to employee services already rendered, relates to rights that vest or accumulate and payment is probable and estimable. Warrants The Company performs an assessment of warrants upon issuance to determine their proper classification in the financial statements based on the warrant’s specific terms, in accordance with the authoritative guidance provided in ASC 480 Distinguishing Liabilities from Equity, and ASC 815 Derivatives and Hedging. The assessment considers whether the warrants are freestanding financial instruments pursuant to ASC 480 and whether they meet all of the requirements for equity classification under ASC 815, including whether the warrants are indexed to the Company’s own Common Stock and whether the warrant holders could potentially require cash settlement of the warrants. For issued warrants that meet all the criteria for equity classification, the warrants are required to be recorded as a component of additional paid-in capital. For issued warrants that do not meet all the criteria for equity classification, the warrants are required to be liability-classified and recorded at their initial fair value on the date of issuance and remeasured at fair value at each balance sheet date thereafter. The Company has performed an assessment of all warrants issued and determined that the Company’s warrants are equity-classified. As of June 30, 2026, the Company had 72,450 underwriter warrants outstanding (out of an original 144,900 warrants) that had not yet been exercised. These warrants were issued as partial consideration to the underwriters of the IPO or their designees and entitle the holder to purchase shares of Common Stock at $4.30 per share for a period of five years following the six month anniversary of the IPO. See Note 7(C). Stock Based Compensation We account for our stock-based compensation under ASC 718, “Compensation – Stock Compensation” using the fair value-based method. Under this method, compensation cost is measured at the grant date based on the value of the award and is recognized over the service period, which is usually the vesting period. This guidance establishes standards for accounting for transactions in which an entity exchanges equity instruments for goods or services. It also addresses transactions in which an entity incurs liabilities in exchange for goods or services that are based on the fair value of the entity’s equity instruments or that may be settled by the issuance of those equity instruments. Forfeitures are accounted when they occur. We use the grant date fair value method for equity instruments granted to non-employees and use Black-Scholes Method for grant date fair value of underwriters’ warrants. The stock based fair value compensation is determined as of the date of the grant (measurement date) and is recognized over the vesting periods. Related parties The Company adopted ASC 850, Related Party Disclosures, for the identification of related parties and disclosure of related party transactions. Fair Value Measurement Fair value is the price that would be received by selling an asset or paid to transfer a liability in an orderly transaction between market participants at the measurement date. When determining the fair value measurements for assets and liabilities required or permitted to be recorded at fair value, the Company considers the principal or most advantageous market in which it would transact and it considers assumptions that market participants would use when pricing the asset or liability. The established fair value hierarchy requires an entity to maximize the use of observable inputs and minimize the use of unobservable inputs when measuring fair value. A financial instrument’s categorization within the fair value hierarchy is based upon the lowest level of input that is significant to the fair value measurement. The three levels of inputs that may be used to measure fair value are as follows: Level 1: Quoted prices (unadjusted) in active markets for identical assets or liabilities. Level 2: Observable, market-based inputs, other than quoted prices, in active markets for identical assets or liabilities. Level 3: Unobservable inputs to the valuation methodology that are significant to the measurement of the fair value of the assets or liabilities. The Company’s financial instruments include cash, accounts receivable and other receivables, payable and accrued liabilities, contract liabilities and due to related parties. The carrying amounts of these accounts approximate their fair values due to the short-term nature of these instruments. Income taxes Current tax Current tax consists of current tax payable based on the Company’s taxable income for the year. The Company’s liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period. Deferred tax The Company records income taxes using the asset and liability method, which requires the recognition of deferred tax assets and liabilities for the expected future tax consequences of events that have been recognized in the Company’s consolidated financial statements or tax returns. Deferred tax assets and liabilities are measured using the tax rates that are expected to apply to taxable income for the years in which those tax assets and liabilities are expected to be realized or settled. The Company nets the deferred tax assets and deferred tax liabilities from temporary differences arising from a particular tax-paying component of the Company within the same tax jurisdiction and presents the net asset or liability as long term. The effect on deferred tax assets and liabilities of a change in tax rates is recognized in the consolidated statements of operations in the period that includes the enactment date. Valuation allowances are provided when necessary to reduce deferred tax assets to the amount expected to be realized. The Company recognizes tax benefits from uncertain tax positions if it is more likely than not that the tax position will be sustained on examination by the taxing authorities based on the technical merits of the position. Although the Company believes that it has adequately reserved for uncertain tax positions, the Company can provide no assurance that the final tax outcome of these matters will not be materially different. The Company makes adjustment to these reserves when facts and circumstances change, such as the closing of a tax audit or the refinement of an estimate. To the extent that the final outcome of these matters is different than the amounts recorded, such differences will affect the provision for income taxes in the period in which such determination is made and could have a material impact on our financial condition and results of operations. Net Loss per share The Company presents basic and diluted net loss per share data for its common shares. Basic net loss per share is calculated by dividing the net loss attributable to common shareholders of the Company by the weighted average number of common shares outstanding during the year, adjusted for own shares held. Diluted net loss per share is determined by dividing the net loss attributable to common shareholders by the weighted average number of common shares outstanding, adjusted for own shares held and for the effects of all potential dilutive common shares related to outstanding stock options and warrants issued by the Company for the periods presented, except if their inclusion is anti-dilutive. Recently Adopted Accounting Pronouncements The Company considers the applicability and impact of all accounting standards updates (“ASUs”). Management periodically reviews new accounting standards that are issued. In November 2023, the FASB issued ASU No. 2023-07, Segment Reporting (Topic 280): Improvements to Reportable Segment Disclosures. The amendments are intended to improve the transparency and decision usefulness of segment information by requiring enhanced disclosures about significant segment expenses and more consistent information in interim periods. The amendments are effective for the Company for fiscal year beginning after December 15, 2023, and for interim periods beginning after December 15, 2024. Early adoption is permitted. The Company adopted ASU 2023-07 on October 1, 2024 on a retrospective basis. The adoption did not have an impact on the unaudited condensed consolidated financial statement but resulted in expanded segment disclosures. In December 2023, the FASB issued ASU 2023-09, “Income Taxes (Topic 740): Improvements to Income Tax Disclosures” (“ASU 2023-09”). This ASU requires that public business entities must annually “(1) disclose specific categories in the rate reconciliation and (2) provide additional information for reconciling items that meet a quantitative threshold (if the effect of those reconciling items is equal to or greater than 5 percent of the amount computed by multiplying pretax income or loss by the applicable statutory income tax rate).” This ASU is effective for annual periods beginning after December 15, 2024. Early adoption is permitted. The Company is currently evaluating the impact of this standard but does not expect it to have a material impact on unaudited condensed consolidated financial statements. The Company expects the ASU to result in expanded disclosures regarding income taxes. In November 2024, the FASB issued ASU 2024-03, “Income Statement—Reporting Comprehensive Income (Subtopic 220-40): Disaggregation of Income Statement Expenses.” This pronouncement introduces new disclosure requirements aimed at enhancing transparency in financial reporting by requiring disaggregation of specific income statement expense captions. Under the new guidance, entities are required to disclose a breakdown of certain expense categories, such as employee compensation; depreciation; amortization, and other material components. The disaggregated information can be presented either on the face of the income statement or in the notes to the financial statements, often using a tabular format. The ASU is effective for fiscal years beginning after December 15, 2026, and interim periods within those fiscal years. Early adoption is permitted. The Company is currently evaluating these new disclosure requirements. In September 2025, the FASB issued ASU 2025-06, Intangibles - Goodwill and Other - Internal-Use Software (Subtopic 350-40): Targeted Improvements to the Accounting for Internal-Use Software (“ASU 2025-06”). ASU 2025-06 amends the guidance in ASC 350-40, Intangibles—Goodwill and Other—Internal-Use Software. The amendments modernize the recognition and disclosure framework for internal-use software costs, removing the previous “development stage” model and introducing a more judgment-based approach. Under the new guidance, certain costs are capitalized when management authorizes and commits to funding a software project and it is probable that the project will be completed and the software will be used as intended. The amendments are intended to better align accounting with modern software development practices, including agile methodologies. ASU 2025-06 is effective for fiscal years beginning after December 15, 2027, and for interim periods within those annual reporting periods, with early adoption permitted. The Company is currently evaluating the impact of ASU 2025-06 on its consolidated financial statements. In December 2025, the FASB issued ASU 2025-10, Government Grants (Topic 832): Accounting for Government Grants Received by Business Entities, which establishes authoritative guidance on the recognition, measurement, presentation, and disclosure of government grants. Under ASU 2025-10, government grants are recognized when it is probable that the entity will both comply with the conditions of the grant and the grant will be received. The ASU provides specific accounting models for grants related to assets and grants related to income, including options to recognize government grants as deferred income or as a reduction of the asset’s cost basis. The ASU also requires enhanced disclosures regarding the nature of government grants, significant terms and conditions, accounting policies applied, and amounts recognized in the financial statements. ASU 2025-10 is effective for fiscal years beginning after December 15, 2028, including interim periods within those fiscal years, with early adoption permitted. The Company is currently evaluating the impact of adopting ASU 2025-10. In December 2025, the FASB issued ASU 2025-11, Interim Reporting (Topic 270): Narrow-Scope Improvements, which clarifies the guidance in Topic 270 to improve the consistency of interim financial reporting. The ASU provides a comprehensive list of required interim disclosures and introduces a disclosure principle requiring entities to disclose events since the end of the last annual reporting period that have had a material impact on the entity. ASU 2025-11 is effective for fiscal years beginning after December 15, 2027, including interim periods within those fiscal years, with early adoption permitted. The Company is currently evaluating the impact of adopting ASU 2025-11. ASU 2024-04 Debt - Debt with Conversion and Other Options - Induced Conversions of Convertible Debt Instruments. In November 2024, the FASB issued this ASU which clarifies the requirements for determining whether certain settlements of convertible debt instruments should be accounted for as induced conversions or extinguishments. The amendments in this update are effective for all entities for annual reporting periods beginning after December 15, 2025, and interim reporting periods within those annual reporting periods. Early adoption is permitted for all entities that have adopted the amendments in Update 2020-06. We are currently evaluating the impact this guidance will have on our unaudited condensed consolidated interim financial statements. In May 2025, the FASB issued Accounting Standards Update No. 2025-03, Business Combinations (Topic 805) and Consolidation (Topic 810): Determining the Accounting Acquirer in the Acquisition of a Variable Interest Entity (“ASU 2025-03”). ASU 2025-03 changes how companies determine the accounting acquirer in certain business combinations involving variable interest entities. The new guidance requires considering the factors used for other acquisition transactions to assess which party is the accounting acquirer. ASU 2025-03 is effective for the Company’s annual reporting periods beginning on January 1, 2027. Early adoption is permitted. The Company is currently evaluating the impact of adopting this new accounting guidance on its financial statements and related disclosures. In May 2025, the FASB issued Accounting Standards Update No. 2025-04, Compensation – Stock Compensation (Topic 718) and Revenue from Contracts with Customers (Topic 606): Clarifications to Share-Based Consideration Payable to a Customer (“ASU 2025-04”). ASU 2025-04 revises the definition of a performance condition, eliminates the forfeiture policy election for service conditions, and clarifies that the variable consideration constraint in Topic 606 does not apply to share-based consideration payable to customers. The new guidance requires entities to consistently account for share-based awards granted to customers by clarifying the treatment of vesting conditions and ensuring alignment with Topic 606 and Topic 718. ASU 2025-04 is effective for fiscal years beginning after December 15, 2026, including interim periods within those fiscal years. Early adoption is permitted. The Company is currently evaluating the impact of adopting this new accounting guidance on its financial statements and related disclosures. In April 2026, the Financial Accounting Standards Board (“FASB”) issued Accounting Standards Update (“ASU”) 2026-01, Equity (Topic 505): Initial Measurement of Paid-in-Kind Dividends on Equity-Classified Preferred Stock. The amendments clarify the initial measurement of paid-in-kind (“PIK”) dividends on equity-classified preferred stock by requiring issuers to use the PIK dividend rate stated in the applicable preferred stock agreement. The amendments are effective for annual reporting periods beginning after December 15, 2026, including interim reporting periods within those annual reporting periods. The Company is currently evaluating the impact of adopting this guidance on its condensed consolidated financial statements but does not expect the adoption to have material impact. The Company does not believe other recently issued but not yet effective accounting standards, if currently adopted, would have a material effect on the Company’s unaudited condensed consolidated balance sheets, statements of operations and comprehensive loss and statements of cash flows. From time to time, new accounting pronouncements are issued by the FASB or other standard-setting bodies and adopted by the Company as of the specified effective date. Unless otherwise discussed, the Company believes that the impact of recently issued standards that are not yet effective will not have a material impact on the accompanying financial statements and disclosures.

Basis of Presentation and Principles of Consolidation The accompanying unaudited condensed consolidated financial statements have been prepared on the accrual basis of accounting in conformity with U.S. generally accepted accounting principles (“U.S. GAAP”) and pursuant to the rules and regulations of the Securities and Exchange Commission (the “SEC”) regarding interim financial reporting. In the opinion of management, the accompanying unaudited condensed consolidated financial statements include all normal and recurring adjustments (which consist primarily of accruals, estimates and assumptions that impact the unaudited condensed consolidated financial statements) considered necessary to present fairly the Company’s unaudited condensed consolidated balance sheet as of June 30, 2026, its unaudited condensed consolidated statements of operations and comprehensive loss, stockholders’ equity for the three and nine months ended June 30, 2026 and June 30, 2025 and unaudited condensed consolidated statements of cashflows for nine months ended June 30, 2026 and June 30, 2025. Certain information and note disclosures normally included in the financial statements prepared in accordance with U.S. GAAP have been condensed or omitted pursuant to such rules and regulations. As such, the information included in this report should be read in conjunction with the audited consolidated financial statements and notes thereto of Aether Holdings, Inc. for the year ended September 30, 2025 included in the Company’s Annual Report on Form 10-K filed with the SEC on December 17, 2025, (the “Form 10-K”), which provides a more complete discussion of the Company’s accounting policies and certain other information. The accompanying condensed consolidated balance sheet as of September 30, 2025, has been derived from the audited consolidated balance sheet as of September 30, 2025, contained in the above referenced Form 10-K. The unaudited condensed consolidated financial statements include the accounts of the Company and its subsidiaries. All material intercompany balances have been eliminated upon consolidation. Interim results are not necessarily indicative of results for a full year or any future periods.

Prior Period Reclassifications Certain amounts in prior periods have been reclassified to conform with current period presentation.

Foreign Currency These unaudited condensed consolidated financial statements are presented in United States dollars which are the parent and subsidiaries’ functional currency. The functional currency for each entity consolidated with the Company is determined by the currency of the primary economic environment in which it operates, US dollars (“USD”). Monetary assets and liabilities denominated in foreign currencies are re-measured to USD using the exchange rates prevailing at the consolidated balance sheet dates. Non-monetary assets and liabilities denominated in foreign currencies are measured in USD using historical exchange rates. Revenues and expenses are measured using the actual exchange rates prevailing on the dates of the transactions. Gains and losses resulting from re-measurement are recorded in the Company’s consolidated statement of operations and comprehensive loss as foreign exchange (loss) gain under general and administrative expenses.

Use of Estimates and Assumptions The preparation of unaudited condensed consolidated financial statements in conformity with U.S. GAAP requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the unaudited condensed consolidated financial statements and the reported amounts of revenues and expenses during the reporting period. Actual results could differ from those estimates. There were no significant estimates or assumptions that materially impacted the unaudited condensed consolidated financial statements for the three and nine months ended June 30, 2026 and 2025.

Segment Information The Company follows Accounting Standards Codification (“ASC”) 280, “Segment Reporting” (adopted by the Financial Accounting Standards Board (“FASB”)), which requires disclosures based on how management organizes the Company to make operating decisions and assess performance. The Company has determined that it operates as a single reportable segment. The Chief Executive Officer functions as the Company’s Chief Operating Decision Maker (“CODM”) and is responsible for key operating decisions, resource allocation, and performance assessment. In executing these responsibilities, the CODM regularly reviews consolidated financial information, including total revenue, gross profit, key operational metrics, and cash flow, on a Company-wide basis. The CODM does not review or receive discrete financial information by business function, product category, or geographic region. Consequently, decisions about resource allocation and performance evaluation are made based solely on consolidated results. Accordingly, management has concluded that the Company has one operating segment: the online subscription service, which consists of one reporting unit based on the financial information available and which operating results are regularly reviewed by CODM. All the Company’s business activities for the three and nine months ended June 30, 2026 and 2025 were conducted in United States. Segment profit and loss is determined on a basis that is consistent with how the Company reports operating profit and loss in its unaudited condensed consolidated statements of operations and comprehensive loss. Because the Company operates only one segment, there are no intersegment transactions.

Cash Cash consists of cash on hand, the balances with banks and the liquid investments with maturities of three months or less.

Property and Equipment, Net Property and equipment are recorded at cost less accumulated depreciation and impairment losses at the following depreciation rates: SCHEDULE OF PROPERTY AND EQUIPMENT DEPRECIATION RATES <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%"> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; width: 22%; text-align: justify">Computer hardware & IT</td> <td style="font: 10pt Times New Roman, Times, Serif; width: 78%">Double declining balance method – <span id="xdx_90A_eus-gaap--PropertyPlantAndEquipmentSalvageValuePercentage_iI_pid_dp_uRatio_c20260630__us-gaap--PropertyPlantAndEquipmentByTypeAxis__custom--ComputerHardwareAndITMember_zGuWPL7Za0pc" title="Depreciation rate">30% </td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">Office Building </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">Straight line method – Useful Life 25 years</td></tr> </table> Equipment that is withdrawn from use or has no reasonable prospect of recovered through use or sale, is regularly identified, and written off. The assets’ residual values, depreciation methods and useful lives are reviewed, and adjusted if appropriate, at each reporting date. Subsequent expenditures relating to items of property and equipment are capitalized when it is probable that future economic benefits from the use of the assets will be increased. All other subsequent expenditures are recognized as repairs and maintenance. The office building is depreciated on a straight-line basis over an estimated useful life of 25 years. Depreciation is charged from the date the asset is available for use.

Property and equipment are recorded at cost less accumulated depreciation and impairment losses at the following depreciation rates: SCHEDULE OF PROPERTY AND EQUIPMENT DEPRECIATION RATES <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%"> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; width: 22%; text-align: justify">Computer hardware & IT</td> <td style="font: 10pt Times New Roman, Times, Serif; width: 78%">Double declining balance method – <span id="xdx_90A_eus-gaap--PropertyPlantAndEquipmentSalvageValuePercentage_iI_pid_dp_uRatio_c20260630__us-gaap--PropertyPlantAndEquipmentByTypeAxis__custom--ComputerHardwareAndITMember_zGuWPL7Za0pc" title="Depreciation rate">30% </td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">Office Building </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">Straight line method – Useful Life 25 years</td></tr> </table>

0.30

P25Y

Intangible Asset, Net The Company’s intangible assets consist of (i) the Company’s corporate tradenames, (ii) internally developed software and (iii) intangible assets acquired in connection with the purchase transactions to date involving the following online financial newsletters: Whale Tales, Altcoin Investing, 21Bitcoin.xyz, Coinstack and Publicview.ai (collectively, the “Acquisitions”). The intangible assets acquired pursuant to the Acquisitions include domains, tradenames, subscriber lists, newsletter archives, content libraries, a sponsorship and/or advertising pipeline and associated materials, vendor and platform rights, writer relationships, billing system and set up, cloud infrastructure configurations, developed technology and non-competition agreements. Indefinite-lived intangible assets The Company’s tradenames and domains (including the Company’s corporate tradename and the domain name and tradenames acquired in the Acquisitions, other than the brand name associated with the acquisition of the Coinstack) are considered indefinite-lived, as they are expected to contribute to future cash flows indefinitely and the costs to maintain/renew the associated legal rights are not significant. Accordingly, tradenames and domain names are not amortized. Indefinite-lived tradenames and domains are tested for impairment at least annually, and more frequently if events or changes in circumstances indicate that it is more likely than not that the asset is impaired, in accordance with ASC 350-30-35-18. Finite-lived intangible assets The remaining intangible assets acquired in the Acquisitions (including the Coinstack brand name) are finite-lived and are amortized on a straight-line basis over their estimated useful lives, which reflect the periods over which the assets are expected to contribute to future cash flows. Finite-lived intangible assets are evaluated for amortization. The Coinstack brand name is considered finite-lived based on management deliberation, expected subscriber attrition and it falling within the low to lower quartile range observed in comparable transactions. Amortization method and estimated useful lives of finite-lived intangible assets SCHEDULE OF INTANGIBLE ASSETS USEFUL LIFE <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: white"> <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; width: 60%; text-align: center">Category</td> <td style="width: 2%"> </td> <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; width: 18%; text-align: center">Amortization Method</td> <td style="width: 2%"> </td> <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; width: 18%; text-align: center">Estimated useful life</td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: white"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: center"> </td> <td> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: center"> </td> <td> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: center"> </td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: center">Brand name/Domain names /Tradenames/social media (except for Coinstack)</td> <td> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: center"><span id="xdx_901_eus-gaap--FiniteLivedIntangibleAssetsAmortizationMethod_c20251001__20260630__us-gaap--FiniteLivedIntangibleAssetsByMajorClassAxis__us-gaap--TradeNamesMember_z1DlpDHtxLFf" title="Amortization Method">Not Amortized</td> <td> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: center"><span id="xdx_905_ecustom--FiniteLivedIntangibleAssetsUsefulLifeDescription_c20251001__20260630__us-gaap--FiniteLivedIntangibleAssetsByMajorClassAxis__us-gaap--TradeNamesMember_zR4eNfuNKlGj" title="Estimated useful life, description">Indefinite</td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: White"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: center">Brand name (Coinstack)</td> <td> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: center"><span id="xdx_90B_eus-gaap--FiniteLivedIntangibleAssetsAmortizationMethod_c20251001__20260630__us-gaap--FiniteLivedIntangibleAssetsByMajorClassAxis__custom--BrandNamesMember_z9JjIHkPiBo9" title="Amortization Method">Straight Line Method</td> <td> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: center">7 years</td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: center">Subscriber list</td> <td> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: center"><span id="xdx_909_eus-gaap--FiniteLivedIntangibleAssetsAmortizationMethod_c20251001__20260630__us-gaap--FiniteLivedIntangibleAssetsByMajorClassAxis__custom--SubscriberListMember_zHP27sRdDA4i" title="Amortization Method">Straight Line Method</td> <td> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: center"><span id="xdx_90A_eus-gaap--FiniteLivedIntangibleAssetUsefulLife_iI_dtY_c20260630__us-gaap--FiniteLivedIntangibleAssetsByMajorClassAxis__custom--SubscriberListMember__srt--RangeAxis__srt--MinimumMember_z4zmdXhiuLgi" title="Estimated useful life">2 to <span id="xdx_905_eus-gaap--FiniteLivedIntangibleAssetUsefulLife_iI_dtY_c20260630__us-gaap--FiniteLivedIntangibleAssetsByMajorClassAxis__custom--SubscriberListMember__srt--RangeAxis__srt--MaximumMember_zBzhQycTFhJg" title="Estimated useful life">3 years</td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: White"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: center">Content library</td> <td> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: center"><span id="xdx_90C_eus-gaap--FiniteLivedIntangibleAssetsAmortizationMethod_c20251001__20260630__us-gaap--FiniteLivedIntangibleAssetsByMajorClassAxis__custom--ContentLibraryMember_zy8t5Ny1RRy4" title="Amortization Method">Straight Line Method</td> <td> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: center"><span id="xdx_90A_eus-gaap--FiniteLivedIntangibleAssetUsefulLife_iI_dtY_c20260630__us-gaap--FiniteLivedIntangibleAssetsByMajorClassAxis__custom--ContentLibraryMember__srt--RangeAxis__srt--MinimumMember_zaov2bpXjrw7" title="Estimated useful life">1 to <span id="xdx_90A_eus-gaap--FiniteLivedIntangibleAssetUsefulLife_iI_dtY_c20260630__us-gaap--FiniteLivedIntangibleAssetsByMajorClassAxis__custom--ContentLibraryMember__srt--RangeAxis__srt--MaximumMember_zoalPi8qPtA9" title="Estimated useful life">3 years</td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: center">Vendor/platform rights</td> <td> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: center"><span id="xdx_90C_eus-gaap--FiniteLivedIntangibleAssetsAmortizationMethod_c20251001__20260630__us-gaap--FiniteLivedIntangibleAssetsByMajorClassAxis__custom--VendorAndPlatformRightsMember_zLCxJngc0TKb" title="Amortization Method">Straight Line Method</td> <td> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: center"><span id="xdx_90C_eus-gaap--FiniteLivedIntangibleAssetUsefulLife_iI_dtY_c20260630__us-gaap--FiniteLivedIntangibleAssetsByMajorClassAxis__custom--VendorAndPlatformRightsMember__srt--RangeAxis__srt--MinimumMember_zwilIagOBQj2" title="Estimated useful life">1 to <span id="xdx_902_eus-gaap--FiniteLivedIntangibleAssetUsefulLife_iI_dtY_c20260630__us-gaap--FiniteLivedIntangibleAssetsByMajorClassAxis__custom--VendorAndPlatformRightsMember__srt--RangeAxis__srt--MaximumMember_z14IXhdNSNTg" title="Estimated useful life">2 years</td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: White"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: center">Writer relationship</td> <td> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: center"><span id="xdx_90B_eus-gaap--FiniteLivedIntangibleAssetsAmortizationMethod_c20251001__20260630__us-gaap--FiniteLivedIntangibleAssetsByMajorClassAxis__custom--WriterRelationshipMember_zRTAsIU270bf" title="Amortization Method">Straight Line Method</td> <td> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: center"><span id="xdx_903_eus-gaap--FiniteLivedIntangibleAssetUsefulLife_iI_dtY_c20260630__us-gaap--FiniteLivedIntangibleAssetsByMajorClassAxis__custom--WriterRelationshipMember_zCaqJzyfVLp7" title="Estimated useful life">1 year</td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: center">Non-competition agreement</td> <td> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: center"><span id="xdx_908_eus-gaap--FiniteLivedIntangibleAssetsAmortizationMethod_c20251001__20260630__us-gaap--FiniteLivedIntangibleAssetsByMajorClassAxis__custom--NonCompetitionAgreementMember_z64dQFM2jmX9" title="Amortization Method">Straight Line Method</td> <td> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: center"><span id="xdx_90C_eus-gaap--FiniteLivedIntangibleAssetUsefulLife_iI_dtY_c20260630__us-gaap--FiniteLivedIntangibleAssetsByMajorClassAxis__custom--NonCompetitionAgreementMember_zCd4IOi9mePh" title="Estimated useful life">1 year</td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: White"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: center">Advertiser / sponsor relationships</td> <td> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: center"><span id="xdx_903_eus-gaap--FiniteLivedIntangibleAssetsAmortizationMethod_c20251001__20260630__us-gaap--FiniteLivedIntangibleAssetsByMajorClassAxis__custom--AdvertiserSponsorRelationshipsMember_zbR6bDI2jSIk" title="Amortization Method">Straight Line Method</td> <td> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: center"><span id="xdx_90A_eus-gaap--FiniteLivedIntangibleAssetUsefulLife_iI_dtY_c20260630__us-gaap--FiniteLivedIntangibleAssetsByMajorClassAxis__custom--AdvertiserSponsorRelationshipsMember_zYizQ1rF6G09" title="Estimated useful life">1 to <span id="xdx_909_eus-gaap--FiniteLivedIntangibleAssetUsefulLife_iI_dtY_c20260630__us-gaap--FiniteLivedIntangibleAssetsByMajorClassAxis__custom--AdvertiserSponsorRelationshipsMember__srt--RangeAxis__srt--MaximumMember_ztOaQomO4ojd" title="Estimated useful life">5 years</td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: center">Proprietary codebase & technical IP</td> <td> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: center"><span id="xdx_909_eus-gaap--FiniteLivedIntangibleAssetsAmortizationMethod_c20251001__20260630__us-gaap--FiniteLivedIntangibleAssetsByMajorClassAxis__custom--ProprietaryCodebaseAndTechnicalIpMember_ztpsv7DQ3eza" title="Amortization Method">Straight Line Method</td> <td> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: center"><span id="xdx_90A_eus-gaap--FiniteLivedIntangibleAssetUsefulLife_iI_dtY_c20260630__us-gaap--FiniteLivedIntangibleAssetsByMajorClassAxis__custom--ProprietaryCodebaseAndTechnicalIpMember__srt--RangeAxis__srt--MinimumMember_zpsuC5HjzaPd" title="Estimated useful life">3 to <span id="xdx_90D_eus-gaap--FiniteLivedIntangibleAssetUsefulLife_iI_dtY_c20260630__us-gaap--FiniteLivedIntangibleAssetsByMajorClassAxis__custom--ProprietaryCodebaseAndTechnicalIpMember__srt--RangeAxis__srt--MaximumMember_zpmSItKdKez1" title="Estimated useful life">5 years</td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: White"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: center">Cloud infrastructure configurations (AWS)</td> <td> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: center"><span id="xdx_90E_eus-gaap--FiniteLivedIntangibleAssetsAmortizationMethod_c20251001__20260630__us-gaap--FiniteLivedIntangibleAssetsByMajorClassAxis__custom--CloudInfrastructureConfigurationsMember_zIYulmznkUL9" title="Amortization Method">Straight Line Method</td> <td> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: center"><span id="xdx_900_eus-gaap--FiniteLivedIntangibleAssetUsefulLife_iI_dtY_c20260630__us-gaap--FiniteLivedIntangibleAssetsByMajorClassAxis__custom--CloudInfrastructureConfigurationsMember_zDLaBhCzNngd" title="Estimated useful life">3 years</td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: center">Internally developed software </td> <td> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: center"><span id="xdx_903_eus-gaap--FiniteLivedIntangibleAssetsAmortizationMethod_c20251001__20260630__us-gaap--FiniteLivedIntangibleAssetsByMajorClassAxis__custom--InternallyDevelopedSoftwareMember_z7xsJoNU8Ihf" title="Amortization Method">Straight Line Method</td> <td> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: center"><span id="xdx_901_eus-gaap--FiniteLivedIntangibleAssetUsefulLife_iI_dtY_c20260630__us-gaap--FiniteLivedIntangibleAssetsByMajorClassAxis__custom--InternallyDevelopedSoftwareMember_z6VrcPSmCCVc" title="Estimated useful life">3 years</td></tr> </table>

Amortization method and estimated useful lives of finite-lived intangible assets SCHEDULE OF INTANGIBLE ASSETS USEFUL LIFE <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: white"> <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; width: 60%; text-align: center">Category</td> <td style="width: 2%"> </td> <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; width: 18%; text-align: center">Amortization Method</td> <td style="width: 2%"> </td> <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; width: 18%; text-align: center">Estimated useful life</td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: white"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: center"> </td> <td> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: center"> </td> <td> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: center"> </td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: center">Brand name/Domain names /Tradenames/social media (except for Coinstack)</td> <td> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: center"><span id="xdx_901_eus-gaap--FiniteLivedIntangibleAssetsAmortizationMethod_c20251001__20260630__us-gaap--FiniteLivedIntangibleAssetsByMajorClassAxis__us-gaap--TradeNamesMember_z1DlpDHtxLFf" title="Amortization Method">Not Amortized</td> <td> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: center"><span id="xdx_905_ecustom--FiniteLivedIntangibleAssetsUsefulLifeDescription_c20251001__20260630__us-gaap--FiniteLivedIntangibleAssetsByMajorClassAxis__us-gaap--TradeNamesMember_zR4eNfuNKlGj" title="Estimated useful life, description">Indefinite</td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: White"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: center">Brand name (Coinstack)</td> <td> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: center"><span id="xdx_90B_eus-gaap--FiniteLivedIntangibleAssetsAmortizationMethod_c20251001__20260630__us-gaap--FiniteLivedIntangibleAssetsByMajorClassAxis__custom--BrandNamesMember_z9JjIHkPiBo9" title="Amortization Method">Straight Line Method</td> <td> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: center">7 years</td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: center">Subscriber list</td> <td> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: center"><span id="xdx_909_eus-gaap--FiniteLivedIntangibleAssetsAmortizationMethod_c20251001__20260630__us-gaap--FiniteLivedIntangibleAssetsByMajorClassAxis__custom--SubscriberListMember_zHP27sRdDA4i" title="Amortization Method">Straight Line Method</td> <td> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: center"><span id="xdx_90A_eus-gaap--FiniteLivedIntangibleAssetUsefulLife_iI_dtY_c20260630__us-gaap--FiniteLivedIntangibleAssetsByMajorClassAxis__custom--SubscriberListMember__srt--RangeAxis__srt--MinimumMember_z4zmdXhiuLgi" title="Estimated useful life">2 to <span id="xdx_905_eus-gaap--FiniteLivedIntangibleAssetUsefulLife_iI_dtY_c20260630__us-gaap--FiniteLivedIntangibleAssetsByMajorClassAxis__custom--SubscriberListMember__srt--RangeAxis__srt--MaximumMember_zBzhQycTFhJg" title="Estimated useful life">3 years</td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: White"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: center">Content library</td> <td> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: center"><span id="xdx_90C_eus-gaap--FiniteLivedIntangibleAssetsAmortizationMethod_c20251001__20260630__us-gaap--FiniteLivedIntangibleAssetsByMajorClassAxis__custom--ContentLibraryMember_zy8t5Ny1RRy4" title="Amortization Method">Straight Line Method</td> <td> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: center"><span id="xdx_90A_eus-gaap--FiniteLivedIntangibleAssetUsefulLife_iI_dtY_c20260630__us-gaap--FiniteLivedIntangibleAssetsByMajorClassAxis__custom--ContentLibraryMember__srt--RangeAxis__srt--MinimumMember_zaov2bpXjrw7" title="Estimated useful life">1 to <span id="xdx_90A_eus-gaap--FiniteLivedIntangibleAssetUsefulLife_iI_dtY_c20260630__us-gaap--FiniteLivedIntangibleAssetsByMajorClassAxis__custom--ContentLibraryMember__srt--RangeAxis__srt--MaximumMember_zoalPi8qPtA9" title="Estimated useful life">3 years</td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: center">Vendor/platform rights</td> <td> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: center"><span id="xdx_90C_eus-gaap--FiniteLivedIntangibleAssetsAmortizationMethod_c20251001__20260630__us-gaap--FiniteLivedIntangibleAssetsByMajorClassAxis__custom--VendorAndPlatformRightsMember_zLCxJngc0TKb" title="Amortization Method">Straight Line Method</td> <td> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: center"><span id="xdx_90C_eus-gaap--FiniteLivedIntangibleAssetUsefulLife_iI_dtY_c20260630__us-gaap--FiniteLivedIntangibleAssetsByMajorClassAxis__custom--VendorAndPlatformRightsMember__srt--RangeAxis__srt--MinimumMember_zwilIagOBQj2" title="Estimated useful life">1 to <span id="xdx_902_eus-gaap--FiniteLivedIntangibleAssetUsefulLife_iI_dtY_c20260630__us-gaap--FiniteLivedIntangibleAssetsByMajorClassAxis__custom--VendorAndPlatformRightsMember__srt--RangeAxis__srt--MaximumMember_z14IXhdNSNTg" title="Estimated useful life">2 years</td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: White"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: center">Writer relationship</td> <td> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: center"><span id="xdx_90B_eus-gaap--FiniteLivedIntangibleAssetsAmortizationMethod_c20251001__20260630__us-gaap--FiniteLivedIntangibleAssetsByMajorClassAxis__custom--WriterRelationshipMember_zRTAsIU270bf" title="Amortization Method">Straight Line Method</td> <td> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: center"><span id="xdx_903_eus-gaap--FiniteLivedIntangibleAssetUsefulLife_iI_dtY_c20260630__us-gaap--FiniteLivedIntangibleAssetsByMajorClassAxis__custom--WriterRelationshipMember_zCaqJzyfVLp7" title="Estimated useful life">1 year</td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: center">Non-competition agreement</td> <td> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: center"><span id="xdx_908_eus-gaap--FiniteLivedIntangibleAssetsAmortizationMethod_c20251001__20260630__us-gaap--FiniteLivedIntangibleAssetsByMajorClassAxis__custom--NonCompetitionAgreementMember_z64dQFM2jmX9" title="Amortization Method">Straight Line Method</td> <td> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: center"><span id="xdx_90C_eus-gaap--FiniteLivedIntangibleAssetUsefulLife_iI_dtY_c20260630__us-gaap--FiniteLivedIntangibleAssetsByMajorClassAxis__custom--NonCompetitionAgreementMember_zCd4IOi9mePh" title="Estimated useful life">1 year</td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: White"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: center">Advertiser / sponsor relationships</td> <td> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: center"><span id="xdx_903_eus-gaap--FiniteLivedIntangibleAssetsAmortizationMethod_c20251001__20260630__us-gaap--FiniteLivedIntangibleAssetsByMajorClassAxis__custom--AdvertiserSponsorRelationshipsMember_zbR6bDI2jSIk" title="Amortization Method">Straight Line Method</td> <td> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: center"><span id="xdx_90A_eus-gaap--FiniteLivedIntangibleAssetUsefulLife_iI_dtY_c20260630__us-gaap--FiniteLivedIntangibleAssetsByMajorClassAxis__custom--AdvertiserSponsorRelationshipsMember_zYizQ1rF6G09" title="Estimated useful life">1 to <span id="xdx_909_eus-gaap--FiniteLivedIntangibleAssetUsefulLife_iI_dtY_c20260630__us-gaap--FiniteLivedIntangibleAssetsByMajorClassAxis__custom--AdvertiserSponsorRelationshipsMember__srt--RangeAxis__srt--MaximumMember_ztOaQomO4ojd" title="Estimated useful life">5 years</td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: center">Proprietary codebase & technical IP</td> <td> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: center"><span id="xdx_909_eus-gaap--FiniteLivedIntangibleAssetsAmortizationMethod_c20251001__20260630__us-gaap--FiniteLivedIntangibleAssetsByMajorClassAxis__custom--ProprietaryCodebaseAndTechnicalIpMember_ztpsv7DQ3eza" title="Amortization Method">Straight Line Method</td> <td> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: center"><span id="xdx_90A_eus-gaap--FiniteLivedIntangibleAssetUsefulLife_iI_dtY_c20260630__us-gaap--FiniteLivedIntangibleAssetsByMajorClassAxis__custom--ProprietaryCodebaseAndTechnicalIpMember__srt--RangeAxis__srt--MinimumMember_zpsuC5HjzaPd" title="Estimated useful life">3 to <span id="xdx_90D_eus-gaap--FiniteLivedIntangibleAssetUsefulLife_iI_dtY_c20260630__us-gaap--FiniteLivedIntangibleAssetsByMajorClassAxis__custom--ProprietaryCodebaseAndTechnicalIpMember__srt--RangeAxis__srt--MaximumMember_zpmSItKdKez1" title="Estimated useful life">5 years</td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: White"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: center">Cloud infrastructure configurations (AWS)</td> <td> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: center"><span id="xdx_90E_eus-gaap--FiniteLivedIntangibleAssetsAmortizationMethod_c20251001__20260630__us-gaap--FiniteLivedIntangibleAssetsByMajorClassAxis__custom--CloudInfrastructureConfigurationsMember_zIYulmznkUL9" title="Amortization Method">Straight Line Method</td> <td> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: center"><span id="xdx_900_eus-gaap--FiniteLivedIntangibleAssetUsefulLife_iI_dtY_c20260630__us-gaap--FiniteLivedIntangibleAssetsByMajorClassAxis__custom--CloudInfrastructureConfigurationsMember_zDLaBhCzNngd" title="Estimated useful life">3 years</td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: center">Internally developed software </td> <td> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: center"><span id="xdx_903_eus-gaap--FiniteLivedIntangibleAssetsAmortizationMethod_c20251001__20260630__us-gaap--FiniteLivedIntangibleAssetsByMajorClassAxis__custom--InternallyDevelopedSoftwareMember_z7xsJoNU8Ihf" title="Amortization Method">Straight Line Method</td> <td> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: center"><span id="xdx_901_eus-gaap--FiniteLivedIntangibleAssetUsefulLife_iI_dtY_c20260630__us-gaap--FiniteLivedIntangibleAssetsByMajorClassAxis__custom--InternallyDevelopedSoftwareMember_z6VrcPSmCCVc" title="Estimated useful life">3 years</td></tr> </table>

Not Amortized

Indefinite

Straight Line Method

P7Y

Straight Line Method

P2Y

P3Y

Straight Line Method

P1Y

P3Y

Straight Line Method

P1Y

P2Y

Straight Line Method

P1Y

Straight Line Method

P1Y

Straight Line Method

P1Y

P5Y

Straight Line Method

P3Y

P5Y

Straight Line Method

P3Y

Straight Line Method

P3Y

Offering costs Deferred offering costs consist of specific expenses directly attributable to the company’s equity offerings, including legal, accounting, printing, underwriter fees and filing fees. These costs are capitalized as incurred in accordance with the guidance under ASC 340-10-S99-1.

Impairment of Long-lived assets Long-lived assets, including property and equipment, intangible assets and property acquisition deposit are evaluated for impairment whenever events or changes in circumstances (such as a significant adverse change to market conditions that will impact the future use of the assets) indicate that the carrying amount may not be fully recoverable or that the useful life is shorter than the Company had originally estimated. When these events occur, the Company evaluates the impairment by comparing the carrying value of the assets to an estimate of future undiscounted cash flows expected to be generated from the use of the assets and their eventual disposition. If the sum of the expected future undiscounted cash flows is less than the carrying value of the assets, the Company recognizes an impairment loss based on the excess of the carrying value of the assets over the fair value of the assets. No impairment charge was recognized for the three and nine months ended June 30, 2026 and 2025, respectively. Internally developed software and research and development (“R&D”) expenses Intangible assets consist of internally developed capitalized software which is separately presented than other intangible assets as they are significant. Internal use software The Company capitalizes certain costs related to internal use software acquired, modified, or developed related to the Company’s services in accordance with ASC 350, Internal use software. These capitalized costs are primarily related to salaries, IT consultants and other personnel costs. Costs incurred in the preliminary stages of development and the post implementation phase are expensed as incurred. The company adopted agile method of software development which is generally characterized as an iterative and more dynamic process where the planning, design and coding are less distinct and performed in short sprints. The Company analyses the nature of the development and implementation activities – i.e. whether Subtopic 350-40 characterizes them as capitalizable application development stage activities – when deciding whether the costs of those activities should be capitalized or expensed as incurred. Maintenance and training costs are expensed as incurred. The amortization expense is recorded in “General and administrative expenses” on the consolidated statements of operations and comprehensive loss. Software developed for sale The costs incurred for the development of computer software to be sold, leased or otherwise marketed are capitalized in accordance with ASC 985, Costs of Software to be sold, leased or marketed, when technological feasibility has been established. Technological feasibility generally occurs when all planning, designing, coding and testing activities are completed and is necessary to establish that the product can be produced to meet its design specifications, including functions, features, and technical performance requirements. These capitalized costs are primarily related to salaries, IT consultants and other personnel costs. Software costs that are expensed are recorded in “Research and Development” on the condensed consolidated statements of operations and comprehensive loss. Research and development expenses represent costs directly attributable to the development of the Company’s XYZ Terminal, SentimenTracker (“SentimenTracker”) and other products, including data integration, Large Language Model (LLM) tools, predictive analytics, interface upgrades, and supporting systems, with spending driven by personnel, software, data, and cloud resources. R&D expenses are expensed as incurred in accordance with ASC 730. Internally developed software comprises of software development cost-in-progress as of June 30, 2026 and September 30, 2025 amounting to $78,148 and $100,000, respectively, which will be amortized once the software development is capitalized upon completion.

78148

100000

Revenue Recognition The Company adopted ASC Topic 606 Revenue from Contracts with Customers (“ASC 606”). The core principle of the guidance is that an entity should recognize revenue to depict the transfer of promised goods or services to customers in an amount that reflects the consideration to which the entity expects to be entitled in exchange for those goods or services. To achieve that core principle, the Company applies the following steps: <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%"> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; width: 0.5in; text-align: justify"> </td> <td style="font: 10pt Times New Roman, Times, Serif; width: 0.5in; text-align: justify">Step 1:</td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">Identification of the contract with a customer;</td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"> </td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">Step 2:</td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">Identification of the performance obligations in the contract;</td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"> </td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">Step 3:</td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">Determination of the transaction price;</td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"> </td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">Step 4:</td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">Allocation of the transaction price to the performance obligations in the contract (where revenue is allocated on a relative standalone selling price basis by maximizing the use of observable inputs to determine the standalone selling price for each performance obligation); and</td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"> </td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">Step 5:</td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">Recognition of revenue when, or as, the Company satisfies a performance obligation.</td></tr> </table> Revenue from online subscription services Revenue from online subscription services consists of subscriptions to the Company’s SentimenTrader and SentimenTracker platforms. These cloud-based platforms provide customers with access to trading intelligence, analytics, and tailored stock research reports without transferring possession of the underlying software. Revenue is generally recognized ratably over the applicable subscription term beginning on the commencement date of each arrangement, which is the date the platform is made available to customers, provided collection is reasonably assured. Subscription agreements generally range from one month to one year. Amounts invoiced are recorded either as contract liabilities or as revenue in the unaudited condensed consolidated financial statements, depending on whether the related performance obligations have been satisfied.

Contract Liabilities Contract liabilities consist deferred revenue in relation to payments that are received in advance of the Company’s performance. The Company’s contract liabilities are reported on a contract-by-contract basis at the end of each reporting year. The Company classifies contract liabilities as current when the term of the applicable subscription period or expected completion of the performance obligation is one year or less.

Cost of Revenue Cost of revenue primarily consist of expenses related to hosting the Company’s service and analyst salaries that directly benefit sales. These expenses are comprised of hosted data center global costs, fees paid to third-party data providers and personnel-related costs directly associated with research reports, including salaries and benefits. These costs are incurred to support the production and delivery of the Company’s research reports, data platforms, and other customer-facing services. Operating expenses consist primarily of research and development, general and administrative, and sales and marketing expenses. Operating expenses are recognized as incurred in accordance with U.S. GAAP.

General and Administrative Expenses General and administrative (“G&A”) expenses consist primarily of personnel-related costs, including salaries, bonuses, payroll taxes, and stock-based compensation for executive, finance, legal, and administrative personnel. G&A expenses also include professional fees (legal, audit, tax, consulting, and regulatory compliance), insurance, investor relations costs, public company compliance costs, office and administrative expenses, information technology and software subscriptions, and other corporate overhead costs. These expenses are expensed as incurred.

Sales and Marketing Expenses Sales and marketing (“S&M”) expenses consist primarily of advertising, promotional campaigns, branding initiatives, sponsorships, customer acquisition costs, website hosting related to marketing activities, travel, trade shows, and other marketing-related expenditures. Advertising costs are expensed as incurred.

Research and Development Expenses Research and development expenses consist primarily of costs incurred for professional research services, expenditures related to the development and enhancement of the Company’s acquired assets 21 Bitcoin.xyz (acquired October 2025) and Publicview.ai (acquired January 2026) and costs associated with the development of the Company’s internally developed software platform, SentimenTracker, Alphid AI, OpenTicker and XYZ terminal. The Company expenses all research & development costs in the periods in which they are incurred.

Defined contribution plan Contributions to defined contribution plans are expensed in the period in which services are rendered by the covered employees. The Company recognizes its liabilities for compensated absences dependent on whether the obligation is attributable to employee services already rendered, relates to rights that vest or accumulate and payment is probable and estimable.

Warrants The Company performs an assessment of warrants upon issuance to determine their proper classification in the financial statements based on the warrant’s specific terms, in accordance with the authoritative guidance provided in ASC 480 Distinguishing Liabilities from Equity, and ASC 815 Derivatives and Hedging. The assessment considers whether the warrants are freestanding financial instruments pursuant to ASC 480 and whether they meet all of the requirements for equity classification under ASC 815, including whether the warrants are indexed to the Company’s own Common Stock and whether the warrant holders could potentially require cash settlement of the warrants. For issued warrants that meet all the criteria for equity classification, the warrants are required to be recorded as a component of additional paid-in capital. For issued warrants that do not meet all the criteria for equity classification, the warrants are required to be liability-classified and recorded at their initial fair value on the date of issuance and remeasured at fair value at each balance sheet date thereafter. The Company has performed an assessment of all warrants issued and determined that the Company’s warrants are equity-classified. As of June 30, 2026, the Company had 72,450 underwriter warrants outstanding (out of an original 144,900 warrants) that had not yet been exercised. These warrants were issued as partial consideration to the underwriters of the IPO or their designees and entitle the holder to purchase shares of Common Stock at $4.30 per share for a period of five years following the six month anniversary of the IPO. See Note 7(C).

72450

144900

4.30

Stock Based Compensation We account for our stock-based compensation under ASC 718, “Compensation – Stock Compensation” using the fair value-based method. Under this method, compensation cost is measured at the grant date based on the value of the award and is recognized over the service period, which is usually the vesting period. This guidance establishes standards for accounting for transactions in which an entity exchanges equity instruments for goods or services. It also addresses transactions in which an entity incurs liabilities in exchange for goods or services that are based on the fair value of the entity’s equity instruments or that may be settled by the issuance of those equity instruments. Forfeitures are accounted when they occur. We use the grant date fair value method for equity instruments granted to non-employees and use Black-Scholes Method for grant date fair value of underwriters’ warrants. The stock based fair value compensation is determined as of the date of the grant (measurement date) and is recognized over the vesting periods.

Related parties The Company adopted ASC 850, Related Party Disclosures, for the identification of related parties and disclosure of related party transactions.

Fair Value Measurement Fair value is the price that would be received by selling an asset or paid to transfer a liability in an orderly transaction between market participants at the measurement date. When determining the fair value measurements for assets and liabilities required or permitted to be recorded at fair value, the Company considers the principal or most advantageous market in which it would transact and it considers assumptions that market participants would use when pricing the asset or liability. The established fair value hierarchy requires an entity to maximize the use of observable inputs and minimize the use of unobservable inputs when measuring fair value. A financial instrument’s categorization within the fair value hierarchy is based upon the lowest level of input that is significant to the fair value measurement. The three levels of inputs that may be used to measure fair value are as follows: Level 1: Quoted prices (unadjusted) in active markets for identical assets or liabilities. Level 2: Observable, market-based inputs, other than quoted prices, in active markets for identical assets or liabilities. Level 3: Unobservable inputs to the valuation methodology that are significant to the measurement of the fair value of the assets or liabilities. The Company’s financial instruments include cash, accounts receivable and other receivables, payable and accrued liabilities, contract liabilities and due to related parties. The carrying amounts of these accounts approximate their fair values due to the short-term nature of these instruments.

Income taxes Current tax Current tax consists of current tax payable based on the Company’s taxable income for the year. The Company’s liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period. Deferred tax The Company records income taxes using the asset and liability method, which requires the recognition of deferred tax assets and liabilities for the expected future tax consequences of events that have been recognized in the Company’s consolidated financial statements or tax returns. Deferred tax assets and liabilities are measured using the tax rates that are expected to apply to taxable income for the years in which those tax assets and liabilities are expected to be realized or settled. The Company nets the deferred tax assets and deferred tax liabilities from temporary differences arising from a particular tax-paying component of the Company within the same tax jurisdiction and presents the net asset or liability as long term. The effect on deferred tax assets and liabilities of a change in tax rates is recognized in the consolidated statements of operations in the period that includes the enactment date. Valuation allowances are provided when necessary to reduce deferred tax assets to the amount expected to be realized. The Company recognizes tax benefits from uncertain tax positions if it is more likely than not that the tax position will be sustained on examination by the taxing authorities based on the technical merits of the position. Although the Company believes that it has adequately reserved for uncertain tax positions, the Company can provide no assurance that the final tax outcome of these matters will not be materially different. The Company makes adjustment to these reserves when facts and circumstances change, such as the closing of a tax audit or the refinement of an estimate. To the extent that the final outcome of these matters is different than the amounts recorded, such differences will affect the provision for income taxes in the period in which such determination is made and could have a material impact on our financial condition and results of operations.

Net Loss per share The Company presents basic and diluted net loss per share data for its common shares. Basic net loss per share is calculated by dividing the net loss attributable to common shareholders of the Company by the weighted average number of common shares outstanding during the year, adjusted for own shares held. Diluted net loss per share is determined by dividing the net loss attributable to common shareholders by the weighted average number of common shares outstanding, adjusted for own shares held and for the effects of all potential dilutive common shares related to outstanding stock options and warrants issued by the Company for the periods presented, except if their inclusion is anti-dilutive.

Recently Adopted Accounting Pronouncements The Company considers the applicability and impact of all accounting standards updates (“ASUs”). Management periodically reviews new accounting standards that are issued. In November 2023, the FASB issued ASU No. 2023-07, Segment Reporting (Topic 280): Improvements to Reportable Segment Disclosures. The amendments are intended to improve the transparency and decision usefulness of segment information by requiring enhanced disclosures about significant segment expenses and more consistent information in interim periods. The amendments are effective for the Company for fiscal year beginning after December 15, 2023, and for interim periods beginning after December 15, 2024. Early adoption is permitted. The Company adopted ASU 2023-07 on October 1, 2024 on a retrospective basis. The adoption did not have an impact on the unaudited condensed consolidated financial statement but resulted in expanded segment disclosures. In December 2023, the FASB issued ASU 2023-09, “Income Taxes (Topic 740): Improvements to Income Tax Disclosures” (“ASU 2023-09”). This ASU requires that public business entities must annually “(1) disclose specific categories in the rate reconciliation and (2) provide additional information for reconciling items that meet a quantitative threshold (if the effect of those reconciling items is equal to or greater than 5 percent of the amount computed by multiplying pretax income or loss by the applicable statutory income tax rate).” This ASU is effective for annual periods beginning after December 15, 2024. Early adoption is permitted. The Company is currently evaluating the impact of this standard but does not expect it to have a material impact on unaudited condensed consolidated financial statements. The Company expects the ASU to result in expanded disclosures regarding income taxes. In November 2024, the FASB issued ASU 2024-03, “Income Statement—Reporting Comprehensive Income (Subtopic 220-40): Disaggregation of Income Statement Expenses.” This pronouncement introduces new disclosure requirements aimed at enhancing transparency in financial reporting by requiring disaggregation of specific income statement expense captions. Under the new guidance, entities are required to disclose a breakdown of certain expense categories, such as employee compensation; depreciation; amortization, and other material components. The disaggregated information can be presented either on the face of the income statement or in the notes to the financial statements, often using a tabular format. The ASU is effective for fiscal years beginning after December 15, 2026, and interim periods within those fiscal years. Early adoption is permitted. The Company is currently evaluating these new disclosure requirements. In September 2025, the FASB issued ASU 2025-06, Intangibles - Goodwill and Other - Internal-Use Software (Subtopic 350-40): Targeted Improvements to the Accounting for Internal-Use Software (“ASU 2025-06”). ASU 2025-06 amends the guidance in ASC 350-40, Intangibles—Goodwill and Other—Internal-Use Software. The amendments modernize the recognition and disclosure framework for internal-use software costs, removing the previous “development stage” model and introducing a more judgment-based approach. Under the new guidance, certain costs are capitalized when management authorizes and commits to funding a software project and it is probable that the project will be completed and the software will be used as intended. The amendments are intended to better align accounting with modern software development practices, including agile methodologies. ASU 2025-06 is effective for fiscal years beginning after December 15, 2027, and for interim periods within those annual reporting periods, with early adoption permitted. The Company is currently evaluating the impact of ASU 2025-06 on its consolidated financial statements. In December 2025, the FASB issued ASU 2025-10, Government Grants (Topic 832): Accounting for Government Grants Received by Business Entities, which establishes authoritative guidance on the recognition, measurement, presentation, and disclosure of government grants. Under ASU 2025-10, government grants are recognized when it is probable that the entity will both comply with the conditions of the grant and the grant will be received. The ASU provides specific accounting models for grants related to assets and grants related to income, including options to recognize government grants as deferred income or as a reduction of the asset’s cost basis. The ASU also requires enhanced disclosures regarding the nature of government grants, significant terms and conditions, accounting policies applied, and amounts recognized in the financial statements. ASU 2025-10 is effective for fiscal years beginning after December 15, 2028, including interim periods within those fiscal years, with early adoption permitted. The Company is currently evaluating the impact of adopting ASU 2025-10. In December 2025, the FASB issued ASU 2025-11, Interim Reporting (Topic 270): Narrow-Scope Improvements, which clarifies the guidance in Topic 270 to improve the consistency of interim financial reporting. The ASU provides a comprehensive list of required interim disclosures and introduces a disclosure principle requiring entities to disclose events since the end of the last annual reporting period that have had a material impact on the entity. ASU 2025-11 is effective for fiscal years beginning after December 15, 2027, including interim periods within those fiscal years, with early adoption permitted. The Company is currently evaluating the impact of adopting ASU 2025-11. ASU 2024-04 Debt - Debt with Conversion and Other Options - Induced Conversions of Convertible Debt Instruments. In November 2024, the FASB issued this ASU which clarifies the requirements for determining whether certain settlements of convertible debt instruments should be accounted for as induced conversions or extinguishments. The amendments in this update are effective for all entities for annual reporting periods beginning after December 15, 2025, and interim reporting periods within those annual reporting periods. Early adoption is permitted for all entities that have adopted the amendments in Update 2020-06. We are currently evaluating the impact this guidance will have on our unaudited condensed consolidated interim financial statements. In May 2025, the FASB issued Accounting Standards Update No. 2025-03, Business Combinations (Topic 805) and Consolidation (Topic 810): Determining the Accounting Acquirer in the Acquisition of a Variable Interest Entity (“ASU 2025-03”). ASU 2025-03 changes how companies determine the accounting acquirer in certain business combinations involving variable interest entities. The new guidance requires considering the factors used for other acquisition transactions to assess which party is the accounting acquirer. ASU 2025-03 is effective for the Company’s annual reporting periods beginning on January 1, 2027. Early adoption is permitted. The Company is currently evaluating the impact of adopting this new accounting guidance on its financial statements and related disclosures. In May 2025, the FASB issued Accounting Standards Update No. 2025-04, Compensation – Stock Compensation (Topic 718) and Revenue from Contracts with Customers (Topic 606): Clarifications to Share-Based Consideration Payable to a Customer (“ASU 2025-04”). ASU 2025-04 revises the definition of a performance condition, eliminates the forfeiture policy election for service conditions, and clarifies that the variable consideration constraint in Topic 606 does not apply to share-based consideration payable to customers. The new guidance requires entities to consistently account for share-based awards granted to customers by clarifying the treatment of vesting conditions and ensuring alignment with Topic 606 and Topic 718. ASU 2025-04 is effective for fiscal years beginning after December 15, 2026, including interim periods within those fiscal years. Early adoption is permitted. The Company is currently evaluating the impact of adopting this new accounting guidance on its financial statements and related disclosures. In April 2026, the Financial Accounting Standards Board (“FASB”) issued Accounting Standards Update (“ASU”) 2026-01, Equity (Topic 505): Initial Measurement of Paid-in-Kind Dividends on Equity-Classified Preferred Stock. The amendments clarify the initial measurement of paid-in-kind (“PIK”) dividends on equity-classified preferred stock by requiring issuers to use the PIK dividend rate stated in the applicable preferred stock agreement. The amendments are effective for annual reporting periods beginning after December 15, 2026, including interim reporting periods within those annual reporting periods. The Company is currently evaluating the impact of adopting this guidance on its condensed consolidated financial statements but does not expect the adoption to have material impact. The Company does not believe other recently issued but not yet effective accounting standards, if currently adopted, would have a material effect on the Company’s unaudited condensed consolidated balance sheets, statements of operations and comprehensive loss and statements of cash flows. From time to time, new accounting pronouncements are issued by the FASB or other standard-setting bodies and adopted by the Company as of the specified effective date. Unless otherwise discussed, the Company believes that the impact of recently issued standards that are not yet effective will not have a material impact on the accompanying financial statements and disclosures.

NOTE 3 – NOTE PAYABLE On May 13, 2026, the Company entered into a Note Purchase Agreement (the “Note Purchase Agreement”) with Streeterville Capital, LLC, a Utah limited liability company (the “Investor”), pursuant to which the Company issued a Secured Promissory Note (the “Note”) in the original principal amount of $3,240,000, which includes an original issue discount of $240,000. The purchase price for the Note was $<span id="xdx_90B_eus-gaap--DebtSecuritiesAvailableForSalePurchasedWithCreditDeteriorationAmountAtPurchasePrice_c20260513__20260513__us-gaap--TypeOfArrangementAxis__custom--NotePurchaseAgreementMember_zOZQIyYYM3n9" title="Purchase price">3,000,000. After deducting a $30,000 transaction expense amount payable to the Investor and other debt issuance costs of $204,070, net proceeds to the Company were $2,765,930. The Note bears interest at <span id="xdx_90F_eus-gaap--DebtInstrumentInterestRateEffectivePercentage_iI_pid_dp_uRatio_c20260513__us-gaap--TypeOfArrangementAxis__custom--NotePurchaseAgreementMember_zvUq9OYLN6Jh" title="Bears interest rate">8% per annum, compounding daily, and matures 18 months from issuance (November 13, 2027). Beginning six months after issuance, the Investor may redeem up to $250,000 of the outstanding balance per month, with each redemption payable within three (3) business days. Additionally, if the Note remains outstanding on the six-month anniversary of the issuance, the Company will incur a one-time monitoring fee equal to the difference between (i) the outstanding balance of the Note divided by 0.85 (as minuend), and (ii) the outstanding balance of the Note (as subtrahend). The Note includes customary affirmative and negative covenants and events of default, including payment defaults, covenant breaches, and insolvency events. No redemptions, trigger events, covenant breaches, or defaults occurred through June 30, 2026. Upon the occurrence of an event of default, the Holder may, by written notice, declare all unpaid principal, plus all accrued interest and other amounts due under the Note to be immediately due and payable. Further, interest shall accrue on the outstanding balance beginning on the date the event of default occurred at an interest rate equal to fifteen percent (15%) per annum. The Note contains stock-price linked features, including (i) a limited redemption feature that may accelerate principal repayment upon the Company’s stock meeting specified price thresholds and (ii) a monitoring fee forgiveness feature that may reduce amounts otherwise payable upon sustained low stock price or trading volume conditions. Management determined these features are embedded derivatives that are not clearly and closely related to the debt host and therefore require bifurcation under ASC 815. At issuance, the embedded derivatives were recorded at fair value, with a corresponding reduction to the carrying amount of the Note. However, the Company determined the fair value of these embedded derivatives was immaterial as of May 13, 2026, and June 30, 2026. The embedded derivative liabilities are remeasured at fair value each reporting period, with changes in fair value recognized in earnings.  As of June 30, 2026, the embedded derivatives remained outstanding.  As of June 30, 2026, the principal amount outstanding under the Note was $3,240,000. The unamortized debt discount and issuance costs totaled $439,571, resulting in a net carrying amount of $2,800,429 at an effective interest rate of 18.36%. For the three months and nine months ended June 30, 2026, the Company recognized $69,968 of interest expense related to the Note (which includes a contractual interest expense of $35,469 and amortization of debt discount of $34,499). The contractual interest expense has been included in accrued interest payable on the condensed consolidated balance sheet.

3240000

240000

3000000

30000

204070

2765930

0.08

250000

0.15

3240000

439571

2800429

0.1836

69968

35469

34499

NOTE 4 — CONTRACT LIABILITIES Contract liabilities consist of the unearned portion of customer billings, which is recognized as revenue in accordance with our revenue recognition policy. The Company classifies contract liabilities as a current liability on the consolidated balance sheets because the longest subscription plan is for twelve months. The movement of contract liabilities for the three and nine months ended June 30, 2026 and June 30, 2025 are as follows: SCHEDULE OF CONTRACT LIABILITIES <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="display: none; vertical-align: bottom"> <td style="text-align: center"> </td><td style="text-align: center; font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_492_20260401__20260630_z5USyeFzxzpc" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2026</td><td style="text-align: center; padding-bottom: 1pt; font-weight: bold"> </td><td style="text-align: center; font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_495_20250401__20250630_zMUMZSM2O18" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2025</td><td style="text-align: center; padding-bottom: 1pt; font-weight: bold"> </td><td style="text-align: center; font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_494_20251001__20260630_zfi4e0Qv7gZ3" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2026</td><td style="text-align: center; padding-bottom: 1pt; font-weight: bold"> </td><td style="text-align: center; font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_49B_20241001__20250630_z8k74Tfe0DAl" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2025</td><td style="text-align: center; padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td style="padding-bottom: 1pt; text-align: center"> </td><td style="padding-bottom: 1pt; text-align: center; font-weight: bold"> </td> <td colspan="6" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Three months ended June 30,</td><td style="padding-bottom: 1pt; text-align: center; font-weight: bold"> </td><td style="padding-bottom: 1pt; text-align: center; font-weight: bold"> </td> <td colspan="6" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Nine months ended June 30,</td><td style="padding-bottom: 1pt; text-align: center; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: center"> </td><td style="text-align: center; font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2026</td><td style="text-align: center; padding-bottom: 1pt; font-weight: bold"> </td><td style="text-align: center; font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2025</td><td style="text-align: center; padding-bottom: 1pt; font-weight: bold"> </td><td style="text-align: center; font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2026</td><td style="text-align: center; padding-bottom: 1pt; font-weight: bold"> </td><td style="text-align: center; font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2025</td><td style="text-align: center; padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr id="xdx_40D_eus-gaap--ContractWithCustomerLiabilityCurrent_iS_zGsjWuVPW8Ll" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 44%; text-align: justify">Opening balance</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 10%; text-align: right">384,936</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 10%; text-align: right">395,077</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 10%; text-align: right">358,628</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 10%; text-align: right">380,077</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_40C_ecustom--ContractWithCustomerLiabilityDeferredRevenueAccrued_zZhpO2qKd5I9" style="vertical-align: bottom; background-color: White"> <td style="text-align: justify">Additional contract liabilities accrual</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">324,938</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">343,197</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">1,026,091</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">1,054,746</td><td style="text-align: left"> </td></tr> <tr id="xdx_40E_eus-gaap--ContractWithCustomerLiabilityRevenueRecognized_z2U0Uimlj4T8" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: justify">Revenue recognized from opening contract liabilities</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(55,535</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(52,710</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(342,214</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(363,160</td><td style="text-align: left">)</td></tr> <tr id="xdx_406_ecustom--RevenueRecognizedFromCurrent_zXkhw6ZLMHZ1" style="vertical-align: bottom; background-color: White"> <td style="text-align: justify; padding-bottom: 1pt">Revenue recognized from current year billings</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">(273,170</td><td style="padding-bottom: 1pt; text-align: left">)</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">(289,701</td><td style="padding-bottom: 1pt; text-align: left">)</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left">$</td><td style="border-bottom: Black 1pt solid; text-align: right">(661,336</td><td style="padding-bottom: 1pt; text-align: left">)</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">(675,800</td><td style="padding-bottom: 1pt; text-align: left">)</td></tr> <tr id="xdx_40D_eus-gaap--ContractWithCustomerLiabilityCurrent_iE_z7PhkLSHv3I9" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-weight: bold; text-align: justify; padding-bottom: 1pt">Ending balance</td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: left">$</td><td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: right">381,169</td><td style="padding-bottom: 1pt; font-weight: bold; text-align: left"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: left">$</td><td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: right">395,863</td><td style="padding-bottom: 1pt; font-weight: bold; text-align: left"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: left">$</td><td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: right">381,169</td><td style="padding-bottom: 1pt; font-weight: bold; text-align: left"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: left">$</td><td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: right">395,863</td><td style="padding-bottom: 1pt; font-weight: bold; text-align: left"> </td></tr> </table> Remaining Performance Obligations The Company applies the practical expedient in ASC 606-10-50-14, which allows an entity not to disclose the value of remaining performance obligations for contracts with an original expected term of one year or less. Because all of the Company’s customer contracts have original expected durations of one year or less, the Company has elected this practical expedient and, accordingly, does not disclose information about remaining performance obligations.

SCHEDULE OF CONTRACT LIABILITIES <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="display: none; vertical-align: bottom"> <td style="text-align: center"> </td><td style="text-align: center; font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_492_20260401__20260630_z5USyeFzxzpc" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2026</td><td style="text-align: center; padding-bottom: 1pt; font-weight: bold"> </td><td style="text-align: center; font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_495_20250401__20250630_zMUMZSM2O18" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2025</td><td style="text-align: center; padding-bottom: 1pt; font-weight: bold"> </td><td style="text-align: center; font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_494_20251001__20260630_zfi4e0Qv7gZ3" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2026</td><td style="text-align: center; padding-bottom: 1pt; font-weight: bold"> </td><td style="text-align: center; font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_49B_20241001__20250630_z8k74Tfe0DAl" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2025</td><td style="text-align: center; padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td style="padding-bottom: 1pt; text-align: center"> </td><td style="padding-bottom: 1pt; text-align: center; font-weight: bold"> </td> <td colspan="6" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Three months ended June 30,</td><td style="padding-bottom: 1pt; text-align: center; font-weight: bold"> </td><td style="padding-bottom: 1pt; text-align: center; font-weight: bold"> </td> <td colspan="6" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Nine months ended June 30,</td><td style="padding-bottom: 1pt; text-align: center; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: center"> </td><td style="text-align: center; font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2026</td><td style="text-align: center; padding-bottom: 1pt; font-weight: bold"> </td><td style="text-align: center; font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2025</td><td style="text-align: center; padding-bottom: 1pt; font-weight: bold"> </td><td style="text-align: center; font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2026</td><td style="text-align: center; padding-bottom: 1pt; font-weight: bold"> </td><td style="text-align: center; font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2025</td><td style="text-align: center; padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr id="xdx_40D_eus-gaap--ContractWithCustomerLiabilityCurrent_iS_zGsjWuVPW8Ll" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 44%; text-align: justify">Opening balance</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 10%; text-align: right">384,936</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 10%; text-align: right">395,077</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 10%; text-align: right">358,628</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 10%; text-align: right">380,077</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_40C_ecustom--ContractWithCustomerLiabilityDeferredRevenueAccrued_zZhpO2qKd5I9" style="vertical-align: bottom; background-color: White"> <td style="text-align: justify">Additional contract liabilities accrual</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">324,938</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">343,197</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">1,026,091</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">1,054,746</td><td style="text-align: left"> </td></tr> <tr id="xdx_40E_eus-gaap--ContractWithCustomerLiabilityRevenueRecognized_z2U0Uimlj4T8" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: justify">Revenue recognized from opening contract liabilities</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(55,535</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(52,710</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(342,214</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(363,160</td><td style="text-align: left">)</td></tr> <tr id="xdx_406_ecustom--RevenueRecognizedFromCurrent_zXkhw6ZLMHZ1" style="vertical-align: bottom; background-color: White"> <td style="text-align: justify; padding-bottom: 1pt">Revenue recognized from current year billings</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">(273,170</td><td style="padding-bottom: 1pt; text-align: left">)</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">(289,701</td><td style="padding-bottom: 1pt; text-align: left">)</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left">$</td><td style="border-bottom: Black 1pt solid; text-align: right">(661,336</td><td style="padding-bottom: 1pt; text-align: left">)</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">(675,800</td><td style="padding-bottom: 1pt; text-align: left">)</td></tr> <tr id="xdx_40D_eus-gaap--ContractWithCustomerLiabilityCurrent_iE_z7PhkLSHv3I9" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-weight: bold; text-align: justify; padding-bottom: 1pt">Ending balance</td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: left">$</td><td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: right">381,169</td><td style="padding-bottom: 1pt; font-weight: bold; text-align: left"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: left">$</td><td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: right">395,863</td><td style="padding-bottom: 1pt; font-weight: bold; text-align: left"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: left">$</td><td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: right">381,169</td><td style="padding-bottom: 1pt; font-weight: bold; text-align: left"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: left">$</td><td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: right">395,863</td><td style="padding-bottom: 1pt; font-weight: bold; text-align: left"> </td></tr> </table>

384936

395077

358628

380077

324938 343197 1026091 1054746

-55535

-52710

-342214

-363160

-273170 -289701 -661336 -675800

381169

395863

381169

395863

NOTE 5 — PREPAID EXPENSES The prepaid expenses as of June 30, 2026 and September 30, 2025 were as follows: SCHEDULE OF PREPAID EXPENSES <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom"> <td style="text-align: justify"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_49C_20260630_zsjKOh8U4rdb" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">June 30, 2026</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_49A_20250930_zfpGs0BdpuYe" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">September 30, 2025</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr id="xdx_40E_eus-gaap--PrepaidRoyalties_iI_maPECzg2t_znB0XjS6hzo3" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 60%; text-align: justify">Software license</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 16%; text-align: right">17,180</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 16%; text-align: right">16,673</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_408_ecustom--PrepaidSECFilingFees_iI_maPECzg2t_zZrKiz0rpyq5" style="vertical-align: bottom; background-color: White"> <td style="text-align: justify">SEC filing fees</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">58,652</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">49,675</td><td style="text-align: left"> </td></tr> <tr id="xdx_403_eus-gaap--PrepaidInsurance_iI_maPECzg2t_zZNPnDcbvUu3" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: justify">Insurance</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">63,404</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">282,066</td><td style="text-align: left"> </td></tr> <tr id="xdx_40F_ecustom--ConsultingFees_iI_maPECzg2t_zzDSzcDl51V4" style="vertical-align: bottom; background-color: White"> <td style="text-align: justify">Consulting fees</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">46,703</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">-</td><td style="text-align: left"> </td></tr> <tr id="xdx_40A_ecustom--SalesAndMarketingExpenses_iI_maPECzg2t_zhhTz9fQsz98" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: justify">Sales & Marketing</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">48,932</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">-</td><td style="text-align: left"> </td></tr> <tr id="xdx_409_eus-gaap--OtherPrepaidExpenseCurrent_iI_maPECzg2t_zJq7ygu053m" style="vertical-align: bottom; background-color: White"> <td style="text-align: justify; padding-bottom: 1pt">Other</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">23,345</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">16,659</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_408_eus-gaap--PrepaidExpenseCurrent_iTI_mtPECzg2t_zc6VmMh5FYcg" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-weight: bold; text-align: justify; padding-bottom: 1pt">Total</td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: left">$</td><td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: right">258,216</td><td style="padding-bottom: 1pt; font-weight: bold; text-align: left"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: left">$</td><td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: right">365,073</td><td style="padding-bottom: 1pt; font-weight: bold; text-align: left"> </td></tr> </table>

The prepaid expenses as of June 30, 2026 and September 30, 2025 were as follows: SCHEDULE OF PREPAID EXPENSES <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom"> <td style="text-align: justify"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_49C_20260630_zsjKOh8U4rdb" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">June 30, 2026</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_49A_20250930_zfpGs0BdpuYe" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">September 30, 2025</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr id="xdx_40E_eus-gaap--PrepaidRoyalties_iI_maPECzg2t_znB0XjS6hzo3" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 60%; text-align: justify">Software license</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 16%; text-align: right">17,180</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 16%; text-align: right">16,673</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_408_ecustom--PrepaidSECFilingFees_iI_maPECzg2t_zZrKiz0rpyq5" style="vertical-align: bottom; background-color: White"> <td style="text-align: justify">SEC filing fees</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">58,652</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">49,675</td><td style="text-align: left"> </td></tr> <tr id="xdx_403_eus-gaap--PrepaidInsurance_iI_maPECzg2t_zZNPnDcbvUu3" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: justify">Insurance</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">63,404</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">282,066</td><td style="text-align: left"> </td></tr> <tr id="xdx_40F_ecustom--ConsultingFees_iI_maPECzg2t_zzDSzcDl51V4" style="vertical-align: bottom; background-color: White"> <td style="text-align: justify">Consulting fees</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">46,703</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">-</td><td style="text-align: left"> </td></tr> <tr id="xdx_40A_ecustom--SalesAndMarketingExpenses_iI_maPECzg2t_zhhTz9fQsz98" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: justify">Sales & Marketing</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">48,932</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">-</td><td style="text-align: left"> </td></tr> <tr id="xdx_409_eus-gaap--OtherPrepaidExpenseCurrent_iI_maPECzg2t_zJq7ygu053m" style="vertical-align: bottom; background-color: White"> <td style="text-align: justify; padding-bottom: 1pt">Other</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">23,345</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">16,659</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_408_eus-gaap--PrepaidExpenseCurrent_iTI_mtPECzg2t_zc6VmMh5FYcg" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-weight: bold; text-align: justify; padding-bottom: 1pt">Total</td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: left">$</td><td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: right">258,216</td><td style="padding-bottom: 1pt; font-weight: bold; text-align: left"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: left">$</td><td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: right">365,073</td><td style="padding-bottom: 1pt; font-weight: bold; text-align: left"> </td></tr> </table>

17180

16673

58652 49675

63404

282066

46703 48932

23345

16659

258216

365073

NOTE 6 —ACCRUED LIABILITIES The accrued liabilities as of June 30, 2026 and September 30, 2025 were as follows: SCHEDULE OF ACCRUED LIABILITIES <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom"> <td style="text-align: justify"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_49C_20260630_ziKHmhni3F6c" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">June 30, 2026</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_49A_20250930_z2jB02SaLK54" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">September 30, 2025</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr id="xdx_40F_eus-gaap--OtherAccruedLiabilitiesCurrent_iI_maAPAALzvsE_zoZTlmq4m6kh" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 60%; text-align: justify">Accrued expenses</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 16%; text-align: right">39,509</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 16%; text-align: right">21,021</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_40D_ecustom--AccruedWages_iI_maAPAALzvsE_znxkYBjqJYPc" style="vertical-align: bottom; background-color: White"> <td style="text-align: justify; padding-bottom: 1pt">Accrued wages</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">3,504</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">34,806</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_40F_eus-gaap--AccountsPayableAndAccruedLiabilitiesCurrent_iTI_mtAPAALzvsE_zjV1SVruIXd3" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-weight: bold; text-align: justify; padding-bottom: 1pt">Total</td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: left">$</td><td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: right">43,013</td><td style="padding-bottom: 1pt; font-weight: bold; text-align: left"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: left">$</td><td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: right">55,827</td><td style="padding-bottom: 1pt; font-weight: bold; text-align: left"> </td></tr> </table>

The accrued liabilities as of June 30, 2026 and September 30, 2025 were as follows: SCHEDULE OF ACCRUED LIABILITIES <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom"> <td style="text-align: justify"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_49C_20260630_ziKHmhni3F6c" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">June 30, 2026</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_49A_20250930_z2jB02SaLK54" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">September 30, 2025</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr id="xdx_40F_eus-gaap--OtherAccruedLiabilitiesCurrent_iI_maAPAALzvsE_zoZTlmq4m6kh" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 60%; text-align: justify">Accrued expenses</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 16%; text-align: right">39,509</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 16%; text-align: right">21,021</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_40D_ecustom--AccruedWages_iI_maAPAALzvsE_znxkYBjqJYPc" style="vertical-align: bottom; background-color: White"> <td style="text-align: justify; padding-bottom: 1pt">Accrued wages</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">3,504</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">34,806</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_40F_eus-gaap--AccountsPayableAndAccruedLiabilitiesCurrent_iTI_mtAPAALzvsE_zjV1SVruIXd3" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-weight: bold; text-align: justify; padding-bottom: 1pt">Total</td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: left">$</td><td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: right">43,013</td><td style="padding-bottom: 1pt; font-weight: bold; text-align: left"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: left">$</td><td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: right">55,827</td><td style="padding-bottom: 1pt; font-weight: bold; text-align: left"> </td></tr> </table>

39509

21021

3504 34806

43013

55827

NOTE 7 — EQUITY A) Shares Issued for Service Agreements On December 22, 2025, the Company issued <span id="xdx_909_eus-gaap--StockIssuedDuringPeriodSharesIssuedForServices_pid_c20251222__20251222__us-gaap--TypeOfArrangementAxis__custom--TransitionServicesAgreementMember_z2jkRew1GWxk" title="Number of shares issued for services">25,125 shares of Common Stock to certain non-employees, specifically the sellers of the Coinstack assets, in consideration for services to be provided under a transition services agreement entered in connection with the asset acquisition. The shares were issued at a fair value of $5.97 per share, resulting in an aggregate fair value of $<span id="xdx_90C_eus-gaap--StockIssuedDuringPeriodValueIssuedForServices_c20251222__20251222__us-gaap--TypeOfArrangementAxis__custom--TransitionServicesAgreementMember_zMxrrdIJlAQ9" title="Aggregate fair value">150,000. The transaction has been accounted for as an equity-settled share-based payment. The expense relating to the services received is recognized over the period during which the services are rendered. The fair value of the services received is measured by reference to the fair value of the equity instruments issued. <span id="xdx_900_eus-gaap--StockIssuedDuringPeriodSharesIssuedForServices_pid_do_c20241001__20250930__srt--TitleOfIndividualAxis__custom--ServiceAgreementMember_zzBmHkPs2bkj" title="Issuance of shares for services">No shares were issued for Service Agreement for the year ended September 30, 2025. The Company did not conduct any private placements during the three and nine months ended June 30, 2026. B) Reverse Stock Split On January 15, 2025, the Company’s board of directors approved a share consolidation of the Company’s common shares at a ratio of 1.2-for-1 reverse split, effective on January 15, 2025. As a result of the share consolidation, every 1.2 common shares outstanding is automatically combined and converted into 1 issued and outstanding common share, without any action required from shareholders. The par value and the authorized number of common shares remained unchanged. All share and per-share information included in the unaudited condensed consolidated financial statements and notes thereto have been retroactively adjusted for the 1.2-for-1 reverse split occurred on the first day of the first period presented. As of June 30, 2026, and September 30, 2025, the Company had 12,147,230 and 12,101,273 shares of Common Stock issued and outstanding, respectively. C) IPO The registration statement for the Company’s IPO was declared effective on April 9, 2025. The Company consummated its IPO on April 11, 2025, with the issuance of 1,800,000 shares of Common Stock at a public offering price of $4.30 per share, generating gross proceeds of $7,740,000. In connection with the IPO, the Company granted the underwriters an overallotment option to purchase up to <span id="xdx_90B_eus-gaap--SaleOfStockNumberOfSharesIssuedInTransaction_pid_c20250411__20250411__us-gaap--SubsidiarySaleOfStockAxis__us-gaap--OverAllotmentOptionMember_z1ohvavBIlXi" title="Number of shares issued">270,000 additional shares of Common Stock at the same public offering price. On April 16, 2025, the IPO Over-Allotment Option was fully exercised, resulting in additional gross proceeds of $<span id="xdx_907_eus-gaap--ProceedsFromIssuanceOfCommonStock_c20250416__20250416__us-gaap--SubsidiarySaleOfStockAxis__us-gaap--OverAllotmentOptionMember_z5IRs3eZJnB1" title="Net proceeds from issuance of shares">1,161,000. With the full exercise of the IPO Over-Allotment Option, the total gross proceeds from the IPO amounted to $8,901,000, before deducting underwriting discounts, commissions, and offering expenses. Total share issuance cost incurred for same is $1,661,437. D) ATM Facility On June 25, 2026, the Company entered into an At-The-Market Issuance Sales Agreement (“Sales Agreement”) with Rodman & Renshaw LLC (“Rodman” or the “Sales Agent”) pursuant to which, the Company may offer and sell, from time to time at its sole discretion, shares of its common stock, $0.001 par value per share, up to $10,998,532 through the Sales Agent. The offer and sale of the shares will be made pursuant to a previously filed shelf registration statement on Form S-3 (File No. 333-296182), originally filed with the SEC on May 22, 2026 and declared effective by the SEC on June 2, 2026, and the related prospectus supplement dated June 2, 2026 and filed with the SEC on such date pursuant to Rule 424(b) under the Securities Act of 1933, as amended (the “Securities Act”). Under the Sales Agreement, Rodman may sell shares by any method permitted by law deemed to be an “at the market offering” as defined in Rule 415(a)(4) under the Securities Act. Rodman will use commercially reasonable efforts to sell the shares from time to time, based upon instructions from the Company (including any price, time or size limits or other customary parameters or conditions the Company may impose). The Company agreed to pay Rodman a commission upto 3.0% of the gross proceeds from the sales of shares sold under the Sales Agreement and has provided the Sales Agent with customary indemnification and contribution rights. The Company also agreed to reimburse Rodman for certain expenses incurred in connection with the Sales Agreement. The Company and Rodman may each terminate the Sales Agreement at any time upon specified prior written notice. The Company has evaluated the Sales Agreement and the shares issued thereunder in accordance with applicable accounting guidance. The Company determined that the Sales Agreement is not within the scope of ASC 480, Distinguishing Liabilities from Equity, as it does not embody an unconditional obligation to repurchase the Company’s equity shares, an obligation to settle by transferring assets, or an obligation to issue a variable number of shares for a fixed monetary amount. The Sales Agreement was further evaluated under ASC 815, Derivatives and Hedging, and ASC 815-40, Contracts in an Entity’s Own Equity. The Company concluded that the Sales Agreement is not a derivative instrument and does not contain any features that require bifurcation as embedded derivatives. The Sales Agreement is indexed to the Company’s own equity and satisfies all conditions for equity classification under ASC 815-40. Accordingly, the shares issued under the Sales Agreement are classified as permanent equity in the accompanying condensed consolidated balance sheets, and no derivative liability has been recognized in connection with the Sales Agreement. For the three and nine months ended June 30, 2026, the amount of proceeds generated from the sale of common stock under the Sales Agreement was $<span id="xdx_908_eus-gaap--ProceedsFromIssuanceOrSaleOfEquity_c20251001__20260630__us-gaap--PropertyPlantAndEquipmentByTypeAxis__custom--ATMFacilityMember_zfkiqNN9RN3g" title="Proceeds from the sale of common stock">10,674 from the sale of 2,500 shares. E) Underwriters’ Warrants In connection with the Company’s IPO and the IPO Over-Allotment Option, the Company issued to the representatives of the underwriters, or their permitted designees, warrants (the “Underwriters’ Warrants”) to purchase <span id="xdx_90B_eus-gaap--ClassOfWarrantOrRightOutstanding_iI_pid_c20260630__us-gaap--SubsidiarySaleOfStockAxis__custom--UnderwritersWarrantsMember__us-gaap--StatementEquityComponentsAxis__us-gaap--CommonStockMember_zobDfMyf1Nl9">144,900 shares of Common Stock (representing 7% of the total shares sold in the offering) at an exercise price of $<span id="xdx_903_eus-gaap--ClassOfWarrantOrRightExercisePriceOfWarrantsOrRights1_iI_pid_c20260630__us-gaap--SubsidiarySaleOfStockAxis__custom--UnderwritersWarrantsMember_zTVYfoKLOiN2" title="Exercise price">4.30 per share (the public offering price). The Underwriters’ Warrants become exercisable 180 days after the IPO closing date and have a term of five (5) years from the commencement of sales of the securities in the offering. The issuance of these warrants represented additional compensation to the underwriters for services rendered in connection with the IPO. The Company performs an assessment of Underwriters’ Warrants upon issuance to determine their proper classification in the financial statements based on the warrant’s specific terms, in accordance with the authoritative guidance provided in Financial Accounting Standards Board (“FASB”) Accounting Standards Codification (“ASC”) 480 Distinguishing Liabilities from Equity, and ASC 815 Derivatives and Hedging. The assessment considers whether the warrants are freestanding financial instruments pursuant to ASC 480 and whether they meet all of the requirements for equity classification under ASC 815, including whether the warrants are indexed to the Company’s own common stock and whether the warrant holders could potentially require cash settlement of the warrants. The company has concluded that the Underwriters’ Warrants are equity classified. Accordingly, the Underwriter Warrants were recorded within stockholders’ equity in additional paid-in capital (“APIC”). However, as the warrants are incremental and directly attributable to the IPO, the Company recorded the fair value of the Underwriter Warrants as an equity issuance cost as a reduction of APIC. As the result, no net impact to total APIC. The Underwriters’ Warrants were valued at $<span id="xdx_905_eus-gaap--WarrantsAndRightsOutstanding_iI_c20260630__us-gaap--SubsidiarySaleOfStockAxis__us-gaap--IPOMember__us-gaap--StatementEquityComponentsAxis__us-gaap--CommonStockMember_zSex571JZGs9" title="Warrants outstanding">302,751 based on a Black-Scholes valuation with the following assumptions (Risk-free interest rate: 4.30%; expected life of warrants: 5 years; estimated volatility: 50%; dividend rate: 0%). A summary of the warrants’ movement schedule is as follows: SCHEDULE OF WARRANT ACTIVITY <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom"> <td style="font-weight: bold; text-align: center"> </td><td style="text-align: center; font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="10" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Warrant Outstanding</td><td style="text-align: center; padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td style="font-weight: bold; text-align: center"> </td><td style="text-align: center; font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Number of Warrants</td><td style="text-align: center; padding-bottom: 1pt; font-weight: bold"> </td><td style="text-align: center; font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Weighted average exercise price</td><td style="text-align: center; padding-bottom: 1pt; font-weight: bold"> </td><td style="text-align: center; font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Weighted average remaining life</td><td style="text-align: center; padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 52%; text-align: justify; padding-bottom: 1pt">Balance – October 1, 2025</td><td style="width: 2%; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; width: 1%; text-align: left"> </td><td id="xdx_985_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardNonOptionEquityInstrumentsOutstandingNumber_iS_c20251001__20260630_zdM8j4mzH5Y" style="border-bottom: Black 1pt solid; width: 12%; text-align: right" title="Number of Warrants, Outstanding Balance">144,900</td><td style="width: 1%; padding-bottom: 1pt; text-align: left"> </td><td style="width: 2%; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; width: 1%; text-align: left">$</td><td id="xdx_98C_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingWeightedAverageExercisePrice_iS_pid_c20251001__20260630_zrcPvPfdtTTe" style="border-bottom: Black 1pt solid; width: 12%; text-align: right" title="Weighted average exercise price, Outstanding Balance">4.30</td><td style="width: 1%; padding-bottom: 1pt; text-align: left"> </td><td style="width: 2%; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; width: 1%; text-align: left"> </td><td id="xdx_983_eus-gaap--SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsExercisableWeightedAverageRemainingContractualTerm1_dtY_c20241001__20250930_zyj4ZYS2Z0Ua" style="border-bottom: Black 1pt solid; width: 12%; text-align: right" title="Weighted average remaining life">4.53</td><td style="width: 1%; padding-bottom: 1pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: justify">Granted</td><td> </td> <td style="text-align: left"> </td><td id="xdx_985_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardNonOptionEquityInstrumentsGranted_c20251001__20260630_zqvG721vsoMk" style="text-align: right" title="Number of Warrants, granted">-</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_98A_eus-gaap--ShareBasedCompensationArrangementsByShareBasedPaymentAwardOptionsGrantsInPeriodWeightedAverageExercisePrice_pid_c20251001__20260630_z7xHg61YbK5b" style="text-align: right" title="Weighted average exercise price, granted">-</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">-</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: justify; padding-bottom: 1pt">Exercised</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_98A_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardNonOptionEquityInstrumentsExercised_iN_di_c20251001__20260630_z0bgV2W5N4Ra" style="border-bottom: Black 1pt solid; text-align: right" title="Number of Warrants, exercised">(72,450</td><td style="padding-bottom: 1pt; text-align: left">)</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_980_eus-gaap--ShareBasedCompensationArrangementsByShareBasedPaymentAwardOptionsExercisesInPeriodWeightedAverageExercisePrice_pid_c20251001__20260630_zwoQ4HWaR0x8" style="border-bottom: Black 1pt solid; text-align: right" title="Weighted average exercise price, exercised">-</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">-</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: justify; padding-bottom: 1pt">Outstanding - June 30, 2026</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_986_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardNonOptionEquityInstrumentsOutstandingNumber_iE_c20251001__20260630_zE5Bn5oaMXte" style="border-bottom: Black 1pt solid; text-align: right" title="Number of Warrants, Outstanding Balance">72,450</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left">$</td><td id="xdx_98B_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingWeightedAverageExercisePrice_iE_pid_c20251001__20260630_zewYL2CSJTJ2" style="border-bottom: Black 1pt solid; text-align: right" title="Weighted average exercise price, Outstanding Balance">4.30</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_981_eus-gaap--SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsExercisableWeightedAverageRemainingContractualTerm1_dtY_c20251001__20260630_z1JaiwmCQcPc" style="border-bottom: Black 1pt solid; text-align: right" title="Weighted average remaining life">3.70</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> </table> The Company issued 72,450 underwriter warrants with an exercise price of $4.30 per share that were exercised on a cashless basis to purchase 18,332 Common Stock.

25125

5.97

150000

1.2-for-1 reverse split

every 1.2 common shares outstanding is automatically combined and converted into 1 issued and outstanding common share

1.2-for-1 reverse split

12147230

12101273

1800000

4.30

7740000

270000

1161000

8901000

1661437

0.001

10998532

0.030

10674

2500

144900

0.07

4.30

P5Y

302751

0.0430

P5Y

0.50

A summary of the warrants’ movement schedule is as follows: SCHEDULE OF WARRANT ACTIVITY <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom"> <td style="font-weight: bold; text-align: center"> </td><td style="text-align: center; font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="10" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Warrant Outstanding</td><td style="text-align: center; padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td style="font-weight: bold; text-align: center"> </td><td style="text-align: center; font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Number of Warrants</td><td style="text-align: center; padding-bottom: 1pt; font-weight: bold"> </td><td style="text-align: center; font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Weighted average exercise price</td><td style="text-align: center; padding-bottom: 1pt; font-weight: bold"> </td><td style="text-align: center; font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Weighted average remaining life</td><td style="text-align: center; padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 52%; text-align: justify; padding-bottom: 1pt">Balance – October 1, 2025</td><td style="width: 2%; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; width: 1%; text-align: left"> </td><td id="xdx_985_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardNonOptionEquityInstrumentsOutstandingNumber_iS_c20251001__20260630_zdM8j4mzH5Y" style="border-bottom: Black 1pt solid; width: 12%; text-align: right" title="Number of Warrants, Outstanding Balance">144,900</td><td style="width: 1%; padding-bottom: 1pt; text-align: left"> </td><td style="width: 2%; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; width: 1%; text-align: left">$</td><td id="xdx_98C_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingWeightedAverageExercisePrice_iS_pid_c20251001__20260630_zrcPvPfdtTTe" style="border-bottom: Black 1pt solid; width: 12%; text-align: right" title="Weighted average exercise price, Outstanding Balance">4.30</td><td style="width: 1%; padding-bottom: 1pt; text-align: left"> </td><td style="width: 2%; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; width: 1%; text-align: left"> </td><td id="xdx_983_eus-gaap--SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsExercisableWeightedAverageRemainingContractualTerm1_dtY_c20241001__20250930_zyj4ZYS2Z0Ua" style="border-bottom: Black 1pt solid; width: 12%; text-align: right" title="Weighted average remaining life">4.53</td><td style="width: 1%; padding-bottom: 1pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: justify">Granted</td><td> </td> <td style="text-align: left"> </td><td id="xdx_985_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardNonOptionEquityInstrumentsGranted_c20251001__20260630_zqvG721vsoMk" style="text-align: right" title="Number of Warrants, granted">-</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_98A_eus-gaap--ShareBasedCompensationArrangementsByShareBasedPaymentAwardOptionsGrantsInPeriodWeightedAverageExercisePrice_pid_c20251001__20260630_z7xHg61YbK5b" style="text-align: right" title="Weighted average exercise price, granted">-</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">-</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: justify; padding-bottom: 1pt">Exercised</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_98A_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardNonOptionEquityInstrumentsExercised_iN_di_c20251001__20260630_z0bgV2W5N4Ra" style="border-bottom: Black 1pt solid; text-align: right" title="Number of Warrants, exercised">(72,450</td><td style="padding-bottom: 1pt; text-align: left">)</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_980_eus-gaap--ShareBasedCompensationArrangementsByShareBasedPaymentAwardOptionsExercisesInPeriodWeightedAverageExercisePrice_pid_c20251001__20260630_zwoQ4HWaR0x8" style="border-bottom: Black 1pt solid; text-align: right" title="Weighted average exercise price, exercised">-</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">-</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: justify; padding-bottom: 1pt">Outstanding - June 30, 2026</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_986_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardNonOptionEquityInstrumentsOutstandingNumber_iE_c20251001__20260630_zE5Bn5oaMXte" style="border-bottom: Black 1pt solid; text-align: right" title="Number of Warrants, Outstanding Balance">72,450</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left">$</td><td id="xdx_98B_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingWeightedAverageExercisePrice_iE_pid_c20251001__20260630_zewYL2CSJTJ2" style="border-bottom: Black 1pt solid; text-align: right" title="Weighted average exercise price, Outstanding Balance">4.30</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_981_eus-gaap--SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsExercisableWeightedAverageRemainingContractualTerm1_dtY_c20251001__20260630_z1JaiwmCQcPc" style="border-bottom: Black 1pt solid; text-align: right" title="Weighted average remaining life">3.70</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> </table>

144900

4.30

P4Y6M10D

72450

4.30

P3Y8M12D

72450

4.30

18332

NOTE 8 — NET LOSS PER SHARE The computation of net loss per share and weighted-average shares of Common Stock outstanding for the periods presented are as follows: SCHEDULE OF EARNING PER SHARE AND WEIGHTED AVERAGE SHARES <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom"> <td style="padding-bottom: 1pt; text-align: center"> </td><td style="padding-bottom: 1pt; text-align: center; font-weight: bold"> </td> <td colspan="6" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Three months ended June 30,</td><td style="padding-bottom: 1pt; text-align: center; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: center"> </td><td style="text-align: center; font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2026</td><td style="text-align: center; padding-bottom: 1pt; font-weight: bold"> </td><td style="text-align: center; font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2025</td><td style="text-align: center; padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 60%; text-align: justify">Net loss attributable to common stockholders</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_98B_eus-gaap--NetIncomeLoss_c20260401__20260630_zhVpBeh09cM5" style="width: 16%; text-align: right" title="Net loss attributable to common stockholders">(1,342,740</td><td style="width: 1%; text-align: left">)</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_98E_eus-gaap--NetIncomeLoss_c20250401__20250630_ziR9GZ6x5x0f" style="width: 16%; text-align: right" title="Net loss attributable to common stockholders">(1,005,824</td><td style="width: 1%; text-align: left">)</td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: justify; padding-bottom: 1pt">Basic and diluted weighted-average common shares outstanding</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">12,144,768</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">11,873,799</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-weight: bold; text-align: justify; padding-bottom: 1pt">Basic and diluted</td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: left">$</td><td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: right">(0.11</td><td style="padding-bottom: 1pt; font-weight: bold; text-align: left">)</td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: left">$</td><td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: right">(0.08</td><td style="padding-bottom: 1pt; font-weight: bold; text-align: left">)</td></tr> </table> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom"> <td style="padding-bottom: 1pt; text-align: center"> </td><td style="padding-bottom: 1pt; text-align: center; font-weight: bold"> </td> <td colspan="6" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Nine months ended June 30,</td><td style="padding-bottom: 1pt; text-align: center; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: center"> </td><td style="text-align: center; font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2026</td><td style="text-align: center; padding-bottom: 1pt; font-weight: bold"> </td><td style="text-align: center; font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2025</td><td style="text-align: center; padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 60%; text-align: justify">Net loss attributable to common stockholders</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_989_eus-gaap--NetIncomeLoss_c20251001__20260630_zQ41rYrGK7m9" style="width: 16%; text-align: right" title="Net loss attributable to common stockholders">(3,668,941</td><td style="width: 1%; text-align: left">)</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_98D_eus-gaap--NetIncomeLoss_c20241001__20250630_zwfoM2uvlRKf" style="width: 16%; text-align: right" title="Net loss attributable to common stockholders">(1,718,204</td><td style="width: 1%; text-align: left">)</td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: justify; padding-bottom: 1pt">Basic and diluted weighted-average common shares outstanding</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">12,135,724</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">10,645,448</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-weight: bold; text-align: justify; padding-bottom: 1pt">Basic and diluted</td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: left">$</td><td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: right">(0.30</td><td style="padding-bottom: 1pt; font-weight: bold; text-align: left">)</td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: left">$</td><td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: right">(0.16</td><td style="padding-bottom: 1pt; font-weight: bold; text-align: left">)</td></tr> </table> There were no preferred or other dividends declared for the three and nine months ended June 30, 2026. The below table includes the total securities potentially dilutive for the three and nine months ended June 30, 2026 and 2025, which have been excluded from the computation of diluted (loss) per share. <p id="xdx_892_eus-gaap--ScheduleOfAntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareTextBlock_zS1xPFtdO5hi" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"> SCHEDULE OF ANTIDILUTIVE SECURITIES EXCLUDED FROM COMPUTATION OF EARNINGS PER SHARE <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom"> <td style="padding-bottom: 1pt; text-align: center"> </td><td style="padding-bottom: 1pt; text-align: center; font-weight: bold"> </td> <td colspan="6" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Three months ended June 30,</td><td style="padding-bottom: 1pt; text-align: center; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: center"> </td><td style="text-align: center; font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2026</td><td style="text-align: center; padding-bottom: 1pt; font-weight: bold"> </td><td style="text-align: center; font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2025</td><td style="text-align: center; padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 60%; text-align: justify">Warrants Outstanding</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td id="xdx_98D_eus-gaap--AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareAmount_c20260401__20260630_z8267U4CKpV5" style="width: 16%; text-align: right" title="Warrants Outstanding (Underwriters Warrants)">72,450</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td id="xdx_987_eus-gaap--AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareAmount_c20250401__20250630_zY7SiUGDkYH2" style="width: 16%; text-align: right" title="Warrants Outstanding (Underwriters Warrants)">-</td><td style="width: 1%; text-align: left"> </td></tr> </table> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom"> <td style="padding-bottom: 1pt; text-align: center"> </td><td style="padding-bottom: 1pt; text-align: center; font-weight: bold"> </td> <td colspan="6" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Nine months ended June 30,</td><td style="padding-bottom: 1pt; text-align: center; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: center"> </td><td style="text-align: center; font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2026</td><td style="text-align: center; padding-bottom: 1pt; font-weight: bold"> </td><td style="text-align: center; font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2025</td><td style="text-align: center; padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 60%; text-align: justify">Warrants Outstanding</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td id="xdx_988_eus-gaap--AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareAmount_c20251001__20260630_zRITVqAJ4bie" style="width: 16%; text-align: right" title="Warrants Outstanding (Underwriters Warrants)">72,450</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td id="xdx_98F_eus-gaap--AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareAmount_c20241001__20250630_zfvufAnDf5ui" style="width: 16%; text-align: right" title="Warrants Outstanding (Underwriters Warrants)">-</td><td style="width: 1%; text-align: left"> </td></tr> </table> Although the Underwriters’ Warrants contain cashless exercise provisions, the impact of such provisions was not considered in diluted net loss per share as the Company incurred a net loss during the period and all potential shares of Common Stock were anti-dilutive.

The computation of net loss per share and weighted-average shares of Common Stock outstanding for the periods presented are as follows: SCHEDULE OF EARNING PER SHARE AND WEIGHTED AVERAGE SHARES <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom"> <td style="padding-bottom: 1pt; text-align: center"> </td><td style="padding-bottom: 1pt; text-align: center; font-weight: bold"> </td> <td colspan="6" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Three months ended June 30,</td><td style="padding-bottom: 1pt; text-align: center; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: center"> </td><td style="text-align: center; font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2026</td><td style="text-align: center; padding-bottom: 1pt; font-weight: bold"> </td><td style="text-align: center; font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2025</td><td style="text-align: center; padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 60%; text-align: justify">Net loss attributable to common stockholders</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_98B_eus-gaap--NetIncomeLoss_c20260401__20260630_zhVpBeh09cM5" style="width: 16%; text-align: right" title="Net loss attributable to common stockholders">(1,342,740</td><td style="width: 1%; text-align: left">)</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_98E_eus-gaap--NetIncomeLoss_c20250401__20250630_ziR9GZ6x5x0f" style="width: 16%; text-align: right" title="Net loss attributable to common stockholders">(1,005,824</td><td style="width: 1%; text-align: left">)</td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: justify; padding-bottom: 1pt">Basic and diluted weighted-average common shares outstanding</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">12,144,768</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">11,873,799</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-weight: bold; text-align: justify; padding-bottom: 1pt">Basic and diluted</td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: left">$</td><td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: right">(0.11</td><td style="padding-bottom: 1pt; font-weight: bold; text-align: left">)</td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: left">$</td><td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: right">(0.08</td><td style="padding-bottom: 1pt; font-weight: bold; text-align: left">)</td></tr> </table> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom"> <td style="padding-bottom: 1pt; text-align: center"> </td><td style="padding-bottom: 1pt; text-align: center; font-weight: bold"> </td> <td colspan="6" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Nine months ended June 30,</td><td style="padding-bottom: 1pt; text-align: center; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: center"> </td><td style="text-align: center; font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2026</td><td style="text-align: center; padding-bottom: 1pt; font-weight: bold"> </td><td style="text-align: center; font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2025</td><td style="text-align: center; padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 60%; text-align: justify">Net loss attributable to common stockholders</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_989_eus-gaap--NetIncomeLoss_c20251001__20260630_zQ41rYrGK7m9" style="width: 16%; text-align: right" title="Net loss attributable to common stockholders">(3,668,941</td><td style="width: 1%; text-align: left">)</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_98D_eus-gaap--NetIncomeLoss_c20241001__20250630_zwfoM2uvlRKf" style="width: 16%; text-align: right" title="Net loss attributable to common stockholders">(1,718,204</td><td style="width: 1%; text-align: left">)</td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: justify; padding-bottom: 1pt">Basic and diluted weighted-average common shares outstanding</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">12,135,724</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">10,645,448</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-weight: bold; text-align: justify; padding-bottom: 1pt">Basic and diluted</td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: left">$</td><td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: right">(0.30</td><td style="padding-bottom: 1pt; font-weight: bold; text-align: left">)</td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: left">$</td><td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: right">(0.16</td><td style="padding-bottom: 1pt; font-weight: bold; text-align: left">)</td></tr> </table>

-1342740

-1005824

12144768

11873799

-0.11

-0.08

-3668941

-1718204

12135724

10645448

-0.30

-0.16

<p id="xdx_892_eus-gaap--ScheduleOfAntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareTextBlock_zS1xPFtdO5hi" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"> SCHEDULE OF ANTIDILUTIVE SECURITIES EXCLUDED FROM COMPUTATION OF EARNINGS PER SHARE <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom"> <td style="padding-bottom: 1pt; text-align: center"> </td><td style="padding-bottom: 1pt; text-align: center; font-weight: bold"> </td> <td colspan="6" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Three months ended June 30,</td><td style="padding-bottom: 1pt; text-align: center; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: center"> </td><td style="text-align: center; font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2026</td><td style="text-align: center; padding-bottom: 1pt; font-weight: bold"> </td><td style="text-align: center; font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2025</td><td style="text-align: center; padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 60%; text-align: justify">Warrants Outstanding</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td id="xdx_98D_eus-gaap--AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareAmount_c20260401__20260630_z8267U4CKpV5" style="width: 16%; text-align: right" title="Warrants Outstanding (Underwriters Warrants)">72,450</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td id="xdx_987_eus-gaap--AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareAmount_c20250401__20250630_zY7SiUGDkYH2" style="width: 16%; text-align: right" title="Warrants Outstanding (Underwriters Warrants)">-</td><td style="width: 1%; text-align: left"> </td></tr> </table> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom"> <td style="padding-bottom: 1pt; text-align: center"> </td><td style="padding-bottom: 1pt; text-align: center; font-weight: bold"> </td> <td colspan="6" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Nine months ended June 30,</td><td style="padding-bottom: 1pt; text-align: center; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: center"> </td><td style="text-align: center; font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2026</td><td style="text-align: center; padding-bottom: 1pt; font-weight: bold"> </td><td style="text-align: center; font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2025</td><td style="text-align: center; padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 60%; text-align: justify">Warrants Outstanding</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td id="xdx_988_eus-gaap--AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareAmount_c20251001__20260630_zRITVqAJ4bie" style="width: 16%; text-align: right" title="Warrants Outstanding (Underwriters Warrants)">72,450</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td id="xdx_98F_eus-gaap--AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareAmount_c20241001__20250630_zfvufAnDf5ui" style="width: 16%; text-align: right" title="Warrants Outstanding (Underwriters Warrants)">-</td><td style="width: 1%; text-align: left"> </td></tr> </table>

72450

NOTE 9 — PROPERTY AND EQUIPMENT, NET On July 21, 2025, the Company entered into a Purchase and Sale Agreement (the “Purchase Agreement”) with 537 Greenwich Owner, LLC (the “Seller”), pursuant to which the Company agreed to purchase from the Seller the retail level office space located at 110 Charlton Street, Unit RET B, New York, NY 10014 (the “Property”). On October 14, 2025, the Company assigned the Purchase Agreement to its newly formed, wholly owned subsidiary, 537 Greenwich LLC, an entity formed for the purpose of holding the Property. The contractual purchase price of the Property was $1,080,000 in cash. In accordance with the Purchase Agreement, the Company previously paid a deposit of $108,000, which was applied toward the purchase price at closing. Total cash consideration paid to the Seller at closing on December 19, 2025 was $<span id="xdx_90B_eus-gaap--PaymentsToAcquirePropertyPlantAndEquipment_c20251219__20251219__us-gaap--TypeOfArrangementAxis__custom--PurchaseAgreementMember_zPRQ349ZNgC7" title="Payments to acquire property, plant and equipment">976,830, excluding adjustments for certain condominium-related fees and real estate taxes of $4,241. In addition, the Company incurred $191,768 of transaction costs in connection with the acquisition, primarily consisting of legal fees, title costs, transfer taxes, and other closing-related costs. These costs were capitalized as part of the basis of the Property. The total capitalized cost of the Property was $1,276,598. The Property comprises approximately 1,600 square feet within Greenwich West, a mixed-use development in the Hudson Square neighborhood of New York City and will serve as the Company’s corporate headquarters. There are no material relationships between the Company (or its affiliates) and the Seller. Property and equipment, net consisted of the following: SCHEDULE OF PROPERTY AND EQUIPMENT, NET <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom"> <td style="text-align: justify"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_49A_20260630_zeLzq3xm1A07" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">June 30, 2026</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_490_20250930_zZuJoiqdyVMf" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">September 30, 2025</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr id="xdx_40C_eus-gaap--PropertyPlantAndEquipmentGross_iI_hus-gaap--PropertyPlantAndEquipmentByTypeAxis__srt--OfficeBuildingMember_zNUbHNE4g9h8" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 60%; text-align: justify">Buildings</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 16%; text-align: right">1,276,598</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 16%; text-align: right">-</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_402_eus-gaap--PropertyPlantAndEquipmentGross_iI_hus-gaap--PropertyPlantAndEquipmentByTypeAxis__us-gaap--ComputerEquipmentMember_zPKgyaASU0Zf" style="vertical-align: bottom; background-color: White"> <td style="text-align: justify">Computer & equipment</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">25,299</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">18,799</td><td style="text-align: left"> </td></tr> <tr id="xdx_40C_eus-gaap--PropertyPlantAndEquipmentGross_iI_hus-gaap--PropertyPlantAndEquipmentByTypeAxis__us-gaap--ComputerEquipmentMember_zl4C9XJyKN25" style="display: none; vertical-align: bottom; background-color: White"> <td style="text-align: justify">Property and equipment, gross</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">25,299</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">18,799</td><td style="text-align: left"> </td></tr> <tr id="xdx_405_eus-gaap--AccumulatedDepreciationDepletionAndAmortizationPropertyPlantAndEquipment_iNI_di_zDecKujbYOtb" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: justify; padding-bottom: 1pt">Less: Accumulated depreciation</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">(43,266</td><td style="padding-bottom: 1pt; text-align: left">)</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">(14,730</td><td style="padding-bottom: 1pt; text-align: left">)</td></tr> <tr id="xdx_404_eus-gaap--PropertyPlantAndEquipmentNet_iI_zAcDEhUyQt33" style="vertical-align: bottom; background-color: White"> <td style="font-weight: bold; text-align: justify; padding-bottom: 1pt">Property and equipment, net</td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: left">$</td><td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: right">1,258,631</td><td style="padding-bottom: 1pt; font-weight: bold; text-align: left"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: left">$</td><td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: right">4,069</td><td style="padding-bottom: 1pt; font-weight: bold; text-align: left"> </td></tr> </table> Depreciation expenses totaled $13,341 and $609 during the three months ended June 30, 2026 and 2025, respectively. Depreciation expenses totaled $28,536 and $1,657 during the nine months ended June 30, 2026 and 2025, respectively.

1080000

108000

976830

4241

191768

1276598

Property and equipment, net consisted of the following: SCHEDULE OF PROPERTY AND EQUIPMENT, NET <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom"> <td style="text-align: justify"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_49A_20260630_zeLzq3xm1A07" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">June 30, 2026</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_490_20250930_zZuJoiqdyVMf" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">September 30, 2025</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr id="xdx_40C_eus-gaap--PropertyPlantAndEquipmentGross_iI_hus-gaap--PropertyPlantAndEquipmentByTypeAxis__srt--OfficeBuildingMember_zNUbHNE4g9h8" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 60%; text-align: justify">Buildings</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 16%; text-align: right">1,276,598</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 16%; text-align: right">-</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_402_eus-gaap--PropertyPlantAndEquipmentGross_iI_hus-gaap--PropertyPlantAndEquipmentByTypeAxis__us-gaap--ComputerEquipmentMember_zPKgyaASU0Zf" style="vertical-align: bottom; background-color: White"> <td style="text-align: justify">Computer & equipment</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">25,299</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">18,799</td><td style="text-align: left"> </td></tr> <tr id="xdx_40C_eus-gaap--PropertyPlantAndEquipmentGross_iI_hus-gaap--PropertyPlantAndEquipmentByTypeAxis__us-gaap--ComputerEquipmentMember_zl4C9XJyKN25" style="display: none; vertical-align: bottom; background-color: White"> <td style="text-align: justify">Property and equipment, gross</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">25,299</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">18,799</td><td style="text-align: left"> </td></tr> <tr id="xdx_405_eus-gaap--AccumulatedDepreciationDepletionAndAmortizationPropertyPlantAndEquipment_iNI_di_zDecKujbYOtb" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: justify; padding-bottom: 1pt">Less: Accumulated depreciation</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">(43,266</td><td style="padding-bottom: 1pt; text-align: left">)</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">(14,730</td><td style="padding-bottom: 1pt; text-align: left">)</td></tr> <tr id="xdx_404_eus-gaap--PropertyPlantAndEquipmentNet_iI_zAcDEhUyQt33" style="vertical-align: bottom; background-color: White"> <td style="font-weight: bold; text-align: justify; padding-bottom: 1pt">Property and equipment, net</td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: left">$</td><td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: right">1,258,631</td><td style="padding-bottom: 1pt; font-weight: bold; text-align: left"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: left">$</td><td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: right">4,069</td><td style="padding-bottom: 1pt; font-weight: bold; text-align: left"> </td></tr> </table>

1276598

25299

18799

25299

18799

43266

14730

1258631

4069

13341

609

28536

1657

NOTE 10 — INTANGIBLES 21 Bitcoin.xyz Asset Acquisition On October 15, 2025, the Company acquired substantially all of the assets of 21Bitcoin.xyz, a digital platform that autonomously generates and distributes real-time market intelligence through an advanced AI-powered publishing engine. 21Bitcoin provides extensive coverage of the digital asset landscape, including market trends, blockchain innovation, industry developments, regulatory policy, decentralized finance (DeFi), non-fungible tokens (NFTs), the metaverse, Web3 infrastructure, cybersecurity, privacy, and global adoption trends. The Company evaluated the transaction under ASC 805 and concluded that the acquired set did not meet the definition of a business. Substantially all of the fair value of the gross assets acquired was concentrated in identifiable intangible assets, and the acquired set did not include substantive processes capable of producing outputs independently. Accordingly, the transaction was accounted for as an asset acquisition under ASC 805-50 and as such, the transaction was considered to be insignificant. In accordance with ASC 805-50-30-3, the total acquisition cost of $30,000 was allocated to the identifiable assets acquired on a relative fair value basis as of October 15, 2025. The 21 Bitcoin.xyz asset acquisition did not have a material impact on the Company’s condensed consolidated financial statements for the period ended June 30, 2026 and as such detailed disclosures regarding acquired intangible assets were considered to be insignificant. Coinstack Asset Acquisition On December 22, 2025, the Company acquired substantially all the assets of Coinstack (the “Coinstack Acquisition”). The acquired assets primarily consist of subscriber lists and related data, trade name and trademarks (including associated domain names), content library and archives, advertiser and sponsor relationships, and social media and community presence. The Company evaluated the transaction under ASC 805 and concluded that the acquired set did not meet the definition of a business. Substantially all of the fair value of the gross assets acquired was concentrated in identifiable intangible assets, and the acquired set did not include substantive processes capable of producing outputs independently. Accordingly, the transaction was accounted for as an asset acquisition under ASC 805-50. Total consideration consisted of cash paid at closing and directly attributable transaction costs. In accordance with ASC 805-50-30-1, transaction costs were capitalized as part of the cost of the acquired assets. In connection with the acquisition, the Company issued <span id="xdx_905_eus-gaap--StockIssuedDuringPeriodSharesAcquisitions_pid_c20251222__20251222__us-gaap--AssetAcquisitionAxis__custom--CoinstackAssetAcquisitionMember_zM1BkmqhwYed" title="Number of shares issued">25,125 shares of Common Stock to the sellers pursuant to a Transition Services Agreement for post-closing services. These shares were issued at a fair value of $5.97 per share (aggregate fair value of approximately $150,000) and were accounted for separately as equity-settled share-based compensation under ASC 718. Because the shares were issued for post-acquisition services rather than as consideration transferred for the acquired assets, they were not included in the purchase price allocation. The Coinstack asset acquisition did not have a material impact on the Company’s condensed consolidated financial statements for the period ended June 30, 2026 and as such detailed disclosures regarding acquired intangible assets were considered to be insignificant. Publicview Asset Acquisition On January 15, 2026, the Company acquired substantially all of the assets of Publicview.ai (“PublicView”), an AI-powered stock market research platform that provides real-time filing analysis. The acquired assets included, among other things, proprietary source code, databases, cloud infrastructure, domain names, payment and billing systems, intellectual property and customer relationships. The Company evaluated the transaction under Accounting Standards Codification (“ASC”) 805 and concluded that the acquired set did not meet the definition of a business. Substantially all of the fair value of the gross assets acquired was concentrated in identifiable intangible assets, and the acquired set did not include substantive processes capable of producing outputs independently. Accordingly, the transaction was accounted for as an asset acquisition under ASC 805-50. In accordance with ASC 805-50-30-3, the total acquisition cost of $9,000 was allocated to the identifiable assets acquired on a relative fair value basis as of January 15, 2026. The PublicView asset acquisition did not have a material impact on the Company’s condensed consolidated financial statements for the period ended June 30, 2026, and as such, detailed disclosures regarding the acquired assets were considered to be insignificant. SentimenTracker -Internally Developed Software The Company accounts for costs incurred to develop internal-use software in accordance with Accounting Standards Codification (“ASC”) 350-40, Intangibles—Goodwill and Other—Internal-Use Software. The Company capitalized $<span id="xdx_909_eus-gaap--FinitelivedIntangibleAssetsAcquired1_c20260209__20260209__us-gaap--FiniteLivedIntangibleAssetsByMajorClassAxis__us-gaap--SoftwareAndSoftwareDevelopmentCostsMember_zXQw1OJ8dDLh" title="Internal use software development costs">118,016 of internal-use software development costs related to SentimenTracker as of February 9, 2026, upon completion of the application development stage and readiness for intended use. The capitalized costs are being amortized on a straight-line basis over an estimated useful life of three years. Amortization expense was $23,258 and $45,511 for the three and nine months ended June 30, 2026 and respectively, compared to $0 for the corresponding periods ended June 30, 2025. No impairment indicators were identified as of June 30, 2026.

30000

25125

5.97

150000

9000

118016

23258

45511

NOTE 11 — RELATED PARTY TRANSACTIONS Related parties include key management personnel, their close family members and entities under their control or joint control. Key management personnel are those who have authority and responsibility for the planning directing and controlling the activities of the entity, directly or indirectly. The Company defines key management personnel as the Company’s C-level executives and Board of Directors. The Company’s relationship with related parties who had transactions with the Company are summarized as follows: SCHEDULE OF RELATED PARTIES TRANSACTIONS <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: white"> <td style="border-bottom: black 1pt solid; font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; width: 20%; text-align: left">Related Party</td> <td style="font: 10pt Times New Roman, Times, Serif; width: 2%; text-align: justify"> </td> <td style="border-bottom: black 1pt solid; font: 10pt Times New Roman, Times, Serif; width: 78%; text-align: center">Relationship with the Company</td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top; text-align: left">Qian Zhang</td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span id="xdx_906_eus-gaap--RelatedPartyTransactionDescriptionOfTransaction_c20251001__20260630__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--QianZhangMember_zmFMCDwODZm1" title="Related party transaction, description">Former Director and CEO of Sundial from May 31, 2023 to July 10, 2024; Operating Officer (“COO”) of Sundial since July 10, 2024; Former Director and Interim CEO of the Company from August 25, 2023 to September 11, 2023</td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: White"> <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top; text-align: left"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"> </td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top; text-align: left">Hao Hu</td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span id="xdx_907_eus-gaap--RelatedPartyTransactionDescriptionOfTransaction_c20251001__20260630__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--HaoHuMember_zlCp2onY8Iqa" title="Related party transaction, description">Chief Information Officer (“CIO”) of Sundial since March 15, 2023; Director of Sundial since September 9, 2023; Interim Chief Executive Officer of Sundial since July 10, 2024; Former Director and CTO of the Company from August 25, 2023 to September 11, 2023</td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: White"> <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top; text-align: left"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"> </td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top; text-align: left">Nicolas Kuan Liang Lin</td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span id="xdx_90D_eus-gaap--RelatedPartyTransactionDescriptionOfTransaction_c20251001__20260630__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--NicolasKuanLiangLinMember_zfqQLPfeSLH6" title="Related party transaction, description">Chief Executive Officer (“CEO”) since September 11, 2023 and Director of the Company since August 25, 2023</td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: White"> <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top; text-align: left"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"> </td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top; text-align: left">David Chi Ching Ho</td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span id="xdx_905_eus-gaap--RelatedPartyTransactionDescriptionOfTransaction_c20251001__20260630__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--DavidChiChingHoMember_zIgCbMUchxuj" title="Related party transaction, description">Chief Strategy Officer (“CSO”) of the Company from April 1, 2024 to February 13, 2026</td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: White"> <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top; text-align: left"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"> </td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top; text-align: left">Siu Hang (Henry) Wong</td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span id="xdx_905_eus-gaap--RelatedPartyTransactionDescriptionOfTransaction_c20251001__20260630__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--SiuHangHenryWongMember_zNMFJCkMbhXa" title="Related party transaction, description">Director of Business Development of the Company from December 1, 2024 to February 1, 2025 and Chief Operating Officer (“COO”) of the Company from June 1, 2024 to November 20, 2024</td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: White"> <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top; text-align: left"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"> </td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top; text-align: left">Elixir Technology Inc.</td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span id="xdx_90A_eus-gaap--RelatedPartyTransactionDescriptionOfTransaction_c20251001__20260630__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--ElixirTechnologyIncMember_zg5Jz4jj4iH8" title="Related party transaction, description">The Company’s principal common shareholder controlled by Jaclyn Wu, a former director of the Company and Sundial</td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: White"> <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top; text-align: left"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"> </td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top; background-color: rgb(204,238,255)"> <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top; text-align: left">Jaclyn Wu</td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span id="xdx_909_eus-gaap--RelatedPartyTransactionDescriptionOfTransaction_c20251001__20260630__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--JaclynWuMember_z38IjaHnpVIe" title="Related party transaction, description">Director of Sundial from August 16, 2022 to February 15, 2026; Director of the Company from August 25, 2023 to December 14, 2025.</td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top; background-color: White"> <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top; text-align: left"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"> </td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top; background-color: rgb(204,238,255)"> <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top; text-align: left">Monic Wealth Solutions Ltd.</td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span id="xdx_902_eus-gaap--RelatedPartyTransactionDescriptionOfTransaction_c20251001__20260630__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--MonicWealthSolutionsLtdMember_zWfhaZvjRNy9" title="Related party transaction, description">Owned by Jaclyn Wu, a former director of the Company and Sundial</td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top; background-color: White"> <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top; text-align: left"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"> </td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top; background-color: rgb(204,238,255)"> <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top; text-align: left">Ledger Pros LLC</td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span id="xdx_904_eus-gaap--RelatedPartyTransactionDescriptionOfTransaction_c20251001__20260630__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--LedgerProsLLCMember_zScWiqHejw0d" title="Related party transaction, description">Owned by Suresh R. Iyer, the Chief Financial Officer (“CFO”) of the Company since May 16, 2024</td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top; background-color: White"> <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top; text-align: left"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"> </td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top; background-color: rgb(204,238,255)"> <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top; text-align: left">Suresh R. Iyer</td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span id="xdx_908_eus-gaap--RelatedPartyTransactionDescriptionOfTransaction_c20251001__20260630__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--SureshRIyerMember_zwEXhSZNml57" title="Related party transaction, description">Chief Financial Officer (“CFO”) of the Company since May 16, 2024</td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top; background-color: White"> <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top; text-align: left"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"> </td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top; background-color: rgb(204,238,255)"> <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top; text-align: left">Monic Financial Group</td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span id="xdx_90E_eus-gaap--RelatedPartyTransactionDescriptionOfTransaction_c20251001__20260630__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--MonicFinancialGroupMember_zpsH0p2mG4Cc" title="Related party transaction, description">Owned by Jaclyn Wu, a former director of the Company and Sundial</td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top; background-color: White"> <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top; text-align: left"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"> </td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top; background-color: rgb(204,238,255)"> <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top; text-align: left">WUYAO Safety Technology (Hang Zhou) Co., LTD</td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span id="xdx_90B_eus-gaap--RelatedPartyTransactionDescriptionOfTransaction_c20251001__20260630__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--WUYAOSafetyTechnologyHangZhouCoLTDMember_zoI2HYlpN2H3" title="Related party transaction, description">Hao Hu, CTO of Aether, CIO and Interim CEO of Sundial, was the director of Wuyao and had Controlling Ownership of same for the period June 20, 2025 to October 30, 2025</td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top; background-color: White"> <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top; text-align: left"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"> </td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top; background-color: rgb(204,238,255)"> <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top; text-align: left">Timothy William Murphy</td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span id="xdx_90F_eus-gaap--RelatedPartyTransactionDescriptionOfTransaction_c20251001__20260630__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--TimothyWilliamMurphyMember_zzuO5OudwdS7" title="Related party transaction, description">Director and Company’s General Counsel (effective June 1, 2026) and CEO of Virtual Grid Inc.</td></tr> </table> Related Party balances The Company’s balances due to related parties as of June 30, 2026 and September 30, 2025 were as follows: SCHEDULE OF DUE TO RELATED PARTIES <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom"> <td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: justify">Name</td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_491_20260630_ztlPx1spMnK2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">June 30, 2026</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_499_20250930_znnaQED8clNl" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">September 30, 2025</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr id="xdx_405_eus-gaap--OtherLiabilitiesCurrent_iI_hus-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--QianZhangMember_zmjGXbe5nxbg" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 60%; text-align: justify">Qian Zhang</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 16%; text-align: right">-</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 16%; text-align: right">4,556</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_40B_eus-gaap--OtherLiabilitiesCurrent_iI_hus-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--ElixirTechnologyIncMember_zrG1lfmAYh3i" style="vertical-align: bottom; background-color: White"> <td style="text-align: justify">Elixir Technology Inc.</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">5,158</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">5,157</td><td style="text-align: left"> </td></tr> <tr id="xdx_40C_eus-gaap--OtherLiabilitiesCurrent_iI_hus-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--HaoHuMember_zvNh3rJQdHhl" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: justify">Hao Hu</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">16</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">10</td><td style="text-align: left"> </td></tr> <tr id="xdx_401_eus-gaap--OtherLiabilitiesCurrent_iI_hus-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--WuyaoSafetyTechnologyLtdMember_zfr7hzIY0pmi" style="vertical-align: bottom; background-color: White"> <td style="text-align: justify; padding-bottom: 1pt">WUYAO Safety Technology (Hang Zhou) Co., LTD</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">-</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">27,470</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_40E_eus-gaap--OtherLiabilitiesCurrent_iI_zNpvEIR86pHf" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-weight: bold; text-align: justify; padding-bottom: 1pt">Total due to related parties</td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: left">$</td><td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: right">5,174</td><td style="padding-bottom: 1pt; font-weight: bold; text-align: left"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: left">$</td><td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: right">37,193</td><td style="padding-bottom: 1pt; font-weight: bold; text-align: left"> </td></tr> </table> The amounts due to related parties as of June 30, 2026 and September 30, 2025 are unsecured, interest-free, and due on demand. Related Party transactions The Company had the following related party transactions: A) Services rendered from related parties During the three and nine months ended June 30, 2026, the Company did not incur any expenses for accounting services provided by Ledger Pros LLC. During the three and nine months ended June 30, 2025, the Company incurred $<span id="xdx_906_eus-gaap--RelatedPartyTransactionAmountsOfTransaction_c20260401__20260630__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--LedgerProsLLCMember_zjrC15pqlzT" title="Cost incurred by Ledger Pros LLC">0 and $<span id="xdx_908_eus-gaap--RelatedPartyTransactionAmountsOfTransaction_c20251001__20260630__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--LedgerProsLLCMember_zouPOzjFTHG5" title="Cost incurred by Ledger Pros LLC">18,600 for the accounting services provided by Ledger Pros LLC. B) Director fees and consulting fees for services rendered by directors and consultants SCHEDULE OF SERVICES RENDERED BY EXECUTIVE OFFICERS AND DIRECTORS <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="display: none; vertical-align: bottom"> <td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: justify">Name</td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: justify">Nature of Service</td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_496_20260401__20260630_z3XKRkAhIr4a" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2026</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_49F_20250401__20250630_z9h6AJTWEeV2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2025</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td style="padding-bottom: 1pt; text-align: justify"> </td><td style="padding-bottom: 1pt"> </td> <td style="padding-bottom: 1pt; text-align: justify"> </td><td style="padding-bottom: 1pt; font-weight: bold"> </td> <td colspan="6" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Three months ended June 30,</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: justify">Name</td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: justify">Nature of Service</td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2026</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2025</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr id="xdx_405_eus-gaap--CompensationExpenseExcludingCostOfGoodAndServiceSold_hus-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--JaclynWuMember__srt--TitleOfIndividualAxis__srt--DirectorMember_zQzn2OrAKH0e" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 28%; text-align: justify">Jaclyn Wu</td><td style="width: 2%"> </td> <td style="width: 26%; text-align: justify">Consulting</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 18%; text-align: right">-</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 18%; text-align: right">40,000</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_40C_eus-gaap--CompensationExpenseExcludingCostOfGoodAndServiceSold_hus-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--SiuHangHenryWongMember__srt--TitleOfIndividualAxis__custom--ConsultingMember_zNDAVbDBRzr7" style="vertical-align: bottom; background-color: White"> <td style="text-align: justify">Siu Hang (Henry) Wong</td><td> </td> <td style="text-align: justify">Consulting</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">-</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">-</td><td style="text-align: left"> </td></tr> <tr id="xdx_406_eus-gaap--CompensationExpenseExcludingCostOfGoodAndServiceSold_hus-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--WayneHuoMember__srt--TitleOfIndividualAxis__custom--DirectorOneMember_zHKzwehFAbEi" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: justify; padding-bottom: 1pt">Wayne Huo</td><td style="padding-bottom: 1pt"> </td> <td style="text-align: justify; padding-bottom: 1pt">Director</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">8,750</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">-</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_404_eus-gaap--CompensationExpenseExcludingCostOfGoodAndServiceSold_zs14dTAJEK02" style="vertical-align: bottom; background-color: White"> <td style="font-weight: bold; text-align: justify; padding-bottom: 1pt">Total</td><td style="padding-bottom: 1pt"> </td> <td style="text-align: justify; padding-bottom: 1pt"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: left">$</td><td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: right">8,750</td><td style="padding-bottom: 1pt; font-weight: bold; text-align: left"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: left">$</td><td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: right">40,000</td><td style="padding-bottom: 1pt; font-weight: bold; text-align: left"> </td></tr> </table> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="display: none; vertical-align: bottom"> <td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: justify">Name</td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: justify">Nature of Service</td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_493_20251001__20260630_z7W5LOLMWvXd" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2026</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_49A_20241001__20250630_zU3IILIt6pod" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2025</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td style="padding-bottom: 1pt; text-align: justify"> </td><td style="padding-bottom: 1pt"> </td> <td style="padding-bottom: 1pt; text-align: justify"> </td><td style="padding-bottom: 1pt; font-weight: bold"> </td> <td colspan="6" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Nine months ended June 30,</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: justify">Name</td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: justify">Nature of Service</td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2026</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2025</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr id="xdx_401_eus-gaap--CompensationExpenseExcludingCostOfGoodAndServiceSold_hus-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--JaclynWuMember__srt--TitleOfIndividualAxis__srt--DirectorMember_zmUVTTaqphE2" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 28%; text-align: justify">Jaclyn Wu</td><td style="width: 2%"> </td> <td style="width: 26%; text-align: justify">Director/ Consulting</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 18%; text-align: right">53,439</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 18%; text-align: right">100,000</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_40B_eus-gaap--CompensationExpenseExcludingCostOfGoodAndServiceSold_hus-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--SiuHangHenryWongMember__srt--TitleOfIndividualAxis__custom--ConsultingMember_zo69mSL16976" style="vertical-align: bottom; background-color: White"> <td style="text-align: justify">Siu Hang (Henry) Wong</td><td> </td> <td style="text-align: justify">Consulting</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">-</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">12,398</td><td style="text-align: left"> </td></tr> <tr id="xdx_409_eus-gaap--CompensationExpenseExcludingCostOfGoodAndServiceSold_hus-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--WayneHuoMember__srt--TitleOfIndividualAxis__custom--DirectorOneMember_zJUadmoRfMli" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: justify; padding-bottom: 1pt">Wayne Huo</td><td style="padding-bottom: 1pt"> </td> <td style="text-align: justify; padding-bottom: 1pt">Director</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">23,130</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">-</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_404_eus-gaap--CompensationExpenseExcludingCostOfGoodAndServiceSold_z9zdO2r0yugi" style="vertical-align: bottom; background-color: White"> <td style="font-weight: bold; text-align: justify; padding-bottom: 1pt">Total</td><td style="padding-bottom: 1pt"> </td> <td style="text-align: justify; padding-bottom: 1pt"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: left">$</td><td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: right">76,569</td><td style="padding-bottom: 1pt; font-weight: bold; text-align: left"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: left">$</td><td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: right">112,398</td><td style="padding-bottom: 1pt; font-weight: bold; text-align: left"> </td></tr> </table>

SCHEDULE OF RELATED PARTIES TRANSACTIONS <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: white"> <td style="border-bottom: black 1pt solid; font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; width: 20%; text-align: left">Related Party</td> <td style="font: 10pt Times New Roman, Times, Serif; width: 2%; text-align: justify"> </td> <td style="border-bottom: black 1pt solid; font: 10pt Times New Roman, Times, Serif; width: 78%; text-align: center">Relationship with the Company</td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top; text-align: left">Qian Zhang</td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span id="xdx_906_eus-gaap--RelatedPartyTransactionDescriptionOfTransaction_c20251001__20260630__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--QianZhangMember_zmFMCDwODZm1" title="Related party transaction, description">Former Director and CEO of Sundial from May 31, 2023 to July 10, 2024; Operating Officer (“COO”) of Sundial since July 10, 2024; Former Director and Interim CEO of the Company from August 25, 2023 to September 11, 2023</td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: White"> <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top; text-align: left"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"> </td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top; text-align: left">Hao Hu</td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span id="xdx_907_eus-gaap--RelatedPartyTransactionDescriptionOfTransaction_c20251001__20260630__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--HaoHuMember_zlCp2onY8Iqa" title="Related party transaction, description">Chief Information Officer (“CIO”) of Sundial since March 15, 2023; Director of Sundial since September 9, 2023; Interim Chief Executive Officer of Sundial since July 10, 2024; Former Director and CTO of the Company from August 25, 2023 to September 11, 2023</td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: White"> <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top; text-align: left"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"> </td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top; text-align: left">Nicolas Kuan Liang Lin</td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span id="xdx_90D_eus-gaap--RelatedPartyTransactionDescriptionOfTransaction_c20251001__20260630__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--NicolasKuanLiangLinMember_zfqQLPfeSLH6" title="Related party transaction, description">Chief Executive Officer (“CEO”) since September 11, 2023 and Director of the Company since August 25, 2023</td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: White"> <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top; text-align: left"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"> </td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top; text-align: left">David Chi Ching Ho</td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span id="xdx_905_eus-gaap--RelatedPartyTransactionDescriptionOfTransaction_c20251001__20260630__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--DavidChiChingHoMember_zIgCbMUchxuj" title="Related party transaction, description">Chief Strategy Officer (“CSO”) of the Company from April 1, 2024 to February 13, 2026</td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: White"> <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top; text-align: left"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"> </td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top; text-align: left">Siu Hang (Henry) Wong</td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span id="xdx_905_eus-gaap--RelatedPartyTransactionDescriptionOfTransaction_c20251001__20260630__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--SiuHangHenryWongMember_zNMFJCkMbhXa" title="Related party transaction, description">Director of Business Development of the Company from December 1, 2024 to February 1, 2025 and Chief Operating Officer (“COO”) of the Company from June 1, 2024 to November 20, 2024</td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: White"> <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top; text-align: left"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"> </td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top; text-align: left">Elixir Technology Inc.</td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span id="xdx_90A_eus-gaap--RelatedPartyTransactionDescriptionOfTransaction_c20251001__20260630__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--ElixirTechnologyIncMember_zg5Jz4jj4iH8" title="Related party transaction, description">The Company’s principal common shareholder controlled by Jaclyn Wu, a former director of the Company and Sundial</td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: White"> <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top; text-align: left"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"> </td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top; background-color: rgb(204,238,255)"> <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top; text-align: left">Jaclyn Wu</td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span id="xdx_909_eus-gaap--RelatedPartyTransactionDescriptionOfTransaction_c20251001__20260630__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--JaclynWuMember_z38IjaHnpVIe" title="Related party transaction, description">Director of Sundial from August 16, 2022 to February 15, 2026; Director of the Company from August 25, 2023 to December 14, 2025.</td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top; background-color: White"> <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top; text-align: left"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"> </td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top; background-color: rgb(204,238,255)"> <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top; text-align: left">Monic Wealth Solutions Ltd.</td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span id="xdx_902_eus-gaap--RelatedPartyTransactionDescriptionOfTransaction_c20251001__20260630__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--MonicWealthSolutionsLtdMember_zWfhaZvjRNy9" title="Related party transaction, description">Owned by Jaclyn Wu, a former director of the Company and Sundial</td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top; background-color: White"> <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top; text-align: left"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"> </td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top; background-color: rgb(204,238,255)"> <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top; text-align: left">Ledger Pros LLC</td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span id="xdx_904_eus-gaap--RelatedPartyTransactionDescriptionOfTransaction_c20251001__20260630__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--LedgerProsLLCMember_zScWiqHejw0d" title="Related party transaction, description">Owned by Suresh R. Iyer, the Chief Financial Officer (“CFO”) of the Company since May 16, 2024</td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top; background-color: White"> <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top; text-align: left"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"> </td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top; background-color: rgb(204,238,255)"> <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top; text-align: left">Suresh R. Iyer</td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span id="xdx_908_eus-gaap--RelatedPartyTransactionDescriptionOfTransaction_c20251001__20260630__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--SureshRIyerMember_zwEXhSZNml57" title="Related party transaction, description">Chief Financial Officer (“CFO”) of the Company since May 16, 2024</td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top; background-color: White"> <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top; text-align: left"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"> </td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top; background-color: rgb(204,238,255)"> <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top; text-align: left">Monic Financial Group</td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span id="xdx_90E_eus-gaap--RelatedPartyTransactionDescriptionOfTransaction_c20251001__20260630__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--MonicFinancialGroupMember_zpsH0p2mG4Cc" title="Related party transaction, description">Owned by Jaclyn Wu, a former director of the Company and Sundial</td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top; background-color: White"> <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top; text-align: left"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"> </td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top; background-color: rgb(204,238,255)"> <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top; text-align: left">WUYAO Safety Technology (Hang Zhou) Co., LTD</td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span id="xdx_90B_eus-gaap--RelatedPartyTransactionDescriptionOfTransaction_c20251001__20260630__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--WUYAOSafetyTechnologyHangZhouCoLTDMember_zoI2HYlpN2H3" title="Related party transaction, description">Hao Hu, CTO of Aether, CIO and Interim CEO of Sundial, was the director of Wuyao and had Controlling Ownership of same for the period June 20, 2025 to October 30, 2025</td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top; background-color: White"> <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top; text-align: left"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"> </td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top; background-color: rgb(204,238,255)"> <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top; text-align: left">Timothy William Murphy</td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span id="xdx_90F_eus-gaap--RelatedPartyTransactionDescriptionOfTransaction_c20251001__20260630__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--TimothyWilliamMurphyMember_zzuO5OudwdS7" title="Related party transaction, description">Director and Company’s General Counsel (effective June 1, 2026) and CEO of Virtual Grid Inc.</td></tr> </table>

Former Director and CEO of Sundial from May 31, 2023 to July 10, 2024; Operating Officer (“COO”) of Sundial since July 10, 2024; Former Director and Interim CEO of the Company from August 25, 2023 to September 11, 2023

Chief Information Officer (“CIO”) of Sundial since March 15, 2023; Director of Sundial since September 9, 2023; Interim Chief Executive Officer of Sundial since July 10, 2024; Former Director and CTO of the Company from August 25, 2023 to September 11, 2023

Chief Executive Officer (“CEO”) since September 11, 2023 and Director of the Company since August 25, 2023

Chief Strategy Officer (“CSO”) of the Company from April 1, 2024 to February 13, 2026

Director of Business Development of the Company from December 1, 2024 to February 1, 2025 and Chief Operating Officer (“COO”) of the Company from June 1, 2024 to November 20, 2024

The Company’s principal common shareholder controlled by Jaclyn Wu, a former director of the Company and Sundial

Director of Sundial from August 16, 2022 to February 15, 2026; Director of the Company from August 25, 2023 to December 14, 2025.

Owned by Jaclyn Wu, a former director of the Company and Sundial

Owned by Suresh R. Iyer, the Chief Financial Officer (“CFO”) of the Company since May 16, 2024

Chief Financial Officer (“CFO”) of the Company since May 16, 2024

Owned by Jaclyn Wu, a former director of the Company and Sundial

Hao Hu, CTO of Aether, CIO and Interim CEO of Sundial, was the director of Wuyao and had Controlling Ownership of same for the period June 20, 2025 to October 30, 2025

Director and Company’s General Counsel (effective June 1, 2026) and CEO of Virtual Grid Inc.

The Company’s balances due to related parties as of June 30, 2026 and September 30, 2025 were as follows: SCHEDULE OF DUE TO RELATED PARTIES <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom"> <td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: justify">Name</td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_491_20260630_ztlPx1spMnK2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">June 30, 2026</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_499_20250930_znnaQED8clNl" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">September 30, 2025</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr id="xdx_405_eus-gaap--OtherLiabilitiesCurrent_iI_hus-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--QianZhangMember_zmjGXbe5nxbg" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 60%; text-align: justify">Qian Zhang</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 16%; text-align: right">-</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 16%; text-align: right">4,556</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_40B_eus-gaap--OtherLiabilitiesCurrent_iI_hus-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--ElixirTechnologyIncMember_zrG1lfmAYh3i" style="vertical-align: bottom; background-color: White"> <td style="text-align: justify">Elixir Technology Inc.</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">5,158</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">5,157</td><td style="text-align: left"> </td></tr> <tr id="xdx_40C_eus-gaap--OtherLiabilitiesCurrent_iI_hus-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--HaoHuMember_zvNh3rJQdHhl" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: justify">Hao Hu</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">16</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">10</td><td style="text-align: left"> </td></tr> <tr id="xdx_401_eus-gaap--OtherLiabilitiesCurrent_iI_hus-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--WuyaoSafetyTechnologyLtdMember_zfr7hzIY0pmi" style="vertical-align: bottom; background-color: White"> <td style="text-align: justify; padding-bottom: 1pt">WUYAO Safety Technology (Hang Zhou) Co., LTD</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">-</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">27,470</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_40E_eus-gaap--OtherLiabilitiesCurrent_iI_zNpvEIR86pHf" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-weight: bold; text-align: justify; padding-bottom: 1pt">Total due to related parties</td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: left">$</td><td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: right">5,174</td><td style="padding-bottom: 1pt; font-weight: bold; text-align: left"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: left">$</td><td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: right">37,193</td><td style="padding-bottom: 1pt; font-weight: bold; text-align: left"> </td></tr> </table>

4556

5158

5157

27470

5174

37193

18600

SCHEDULE OF SERVICES RENDERED BY EXECUTIVE OFFICERS AND DIRECTORS <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="display: none; vertical-align: bottom"> <td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: justify">Name</td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: justify">Nature of Service</td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_496_20260401__20260630_z3XKRkAhIr4a" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2026</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_49F_20250401__20250630_z9h6AJTWEeV2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2025</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td style="padding-bottom: 1pt; text-align: justify"> </td><td style="padding-bottom: 1pt"> </td> <td style="padding-bottom: 1pt; text-align: justify"> </td><td style="padding-bottom: 1pt; font-weight: bold"> </td> <td colspan="6" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Three months ended June 30,</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: justify">Name</td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: justify">Nature of Service</td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2026</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2025</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr id="xdx_405_eus-gaap--CompensationExpenseExcludingCostOfGoodAndServiceSold_hus-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--JaclynWuMember__srt--TitleOfIndividualAxis__srt--DirectorMember_zQzn2OrAKH0e" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 28%; text-align: justify">Jaclyn Wu</td><td style="width: 2%"> </td> <td style="width: 26%; text-align: justify">Consulting</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 18%; text-align: right">-</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 18%; text-align: right">40,000</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_40C_eus-gaap--CompensationExpenseExcludingCostOfGoodAndServiceSold_hus-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--SiuHangHenryWongMember__srt--TitleOfIndividualAxis__custom--ConsultingMember_zNDAVbDBRzr7" style="vertical-align: bottom; background-color: White"> <td style="text-align: justify">Siu Hang (Henry) Wong</td><td> </td> <td style="text-align: justify">Consulting</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">-</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">-</td><td style="text-align: left"> </td></tr> <tr id="xdx_406_eus-gaap--CompensationExpenseExcludingCostOfGoodAndServiceSold_hus-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--WayneHuoMember__srt--TitleOfIndividualAxis__custom--DirectorOneMember_zHKzwehFAbEi" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: justify; padding-bottom: 1pt">Wayne Huo</td><td style="padding-bottom: 1pt"> </td> <td style="text-align: justify; padding-bottom: 1pt">Director</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">8,750</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">-</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_404_eus-gaap--CompensationExpenseExcludingCostOfGoodAndServiceSold_zs14dTAJEK02" style="vertical-align: bottom; background-color: White"> <td style="font-weight: bold; text-align: justify; padding-bottom: 1pt">Total</td><td style="padding-bottom: 1pt"> </td> <td style="text-align: justify; padding-bottom: 1pt"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: left">$</td><td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: right">8,750</td><td style="padding-bottom: 1pt; font-weight: bold; text-align: left"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: left">$</td><td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: right">40,000</td><td style="padding-bottom: 1pt; font-weight: bold; text-align: left"> </td></tr> </table> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="display: none; vertical-align: bottom"> <td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: justify">Name</td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: justify">Nature of Service</td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_493_20251001__20260630_z7W5LOLMWvXd" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2026</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_49A_20241001__20250630_zU3IILIt6pod" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2025</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td style="padding-bottom: 1pt; text-align: justify"> </td><td style="padding-bottom: 1pt"> </td> <td style="padding-bottom: 1pt; text-align: justify"> </td><td style="padding-bottom: 1pt; font-weight: bold"> </td> <td colspan="6" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Nine months ended June 30,</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: justify">Name</td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: justify">Nature of Service</td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2026</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2025</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr id="xdx_401_eus-gaap--CompensationExpenseExcludingCostOfGoodAndServiceSold_hus-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--JaclynWuMember__srt--TitleOfIndividualAxis__srt--DirectorMember_zmUVTTaqphE2" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 28%; text-align: justify">Jaclyn Wu</td><td style="width: 2%"> </td> <td style="width: 26%; text-align: justify">Director/ Consulting</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 18%; text-align: right">53,439</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 18%; text-align: right">100,000</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_40B_eus-gaap--CompensationExpenseExcludingCostOfGoodAndServiceSold_hus-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--SiuHangHenryWongMember__srt--TitleOfIndividualAxis__custom--ConsultingMember_zo69mSL16976" style="vertical-align: bottom; background-color: White"> <td style="text-align: justify">Siu Hang (Henry) Wong</td><td> </td> <td style="text-align: justify">Consulting</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">-</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">12,398</td><td style="text-align: left"> </td></tr> <tr id="xdx_409_eus-gaap--CompensationExpenseExcludingCostOfGoodAndServiceSold_hus-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--WayneHuoMember__srt--TitleOfIndividualAxis__custom--DirectorOneMember_zJUadmoRfMli" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: justify; padding-bottom: 1pt">Wayne Huo</td><td style="padding-bottom: 1pt"> </td> <td style="text-align: justify; padding-bottom: 1pt">Director</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">23,130</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">-</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_404_eus-gaap--CompensationExpenseExcludingCostOfGoodAndServiceSold_z9zdO2r0yugi" style="vertical-align: bottom; background-color: White"> <td style="font-weight: bold; text-align: justify; padding-bottom: 1pt">Total</td><td style="padding-bottom: 1pt"> </td> <td style="text-align: justify; padding-bottom: 1pt"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: left">$</td><td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: right">76,569</td><td style="padding-bottom: 1pt; font-weight: bold; text-align: left"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: left">$</td><td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: right">112,398</td><td style="padding-bottom: 1pt; font-weight: bold; text-align: left"> </td></tr> </table>

40000

8750

40000

53439

100000

12398

23130

76569

112398

NOTE 12 - INCOME TAXES For the three and nine months ended June 30, 2026 and 2025, the Company recorded income tax expense (benefit) of $0, as they were insignificant. The Company has evaluated the positive and negative evidence bearing upon its ability to realize its deferred tax assets, which primarily consist of net operating loss carry forwards. The Company has considered its history of cumulative net losses, estimated future taxable income and prudent and feasible tax planning strategies and has concluded that it is more likely than not that the Company will not realize the benefits of its deferred tax assets. As a result, as of June 30, 2026 and September 30, 2025, the Company has maintained a full valuation allowance against its net deferred tax assets.

NOTE 13 — RISKS AND CONCENTRATIONS The Company’s risk exposures and the impact on the Company’s financial instruments are summarized below: Credit risk Credit risk is the risk of loss associated with a counterparty’s inability to fulfil its payment obligations. The Company’s credit risk is primarily attributable to cash. As of June 30, 2026, and September 30, 2025, substantially all of the Company’s cash was held in major financial institutions located in the U.S., which are FDIC-insured and management considers to be of high credit quality. The maximum exposure of such assets to credit risk is their carrying amounts at the balance sheet dates. The Company maintains its bank accounts at financial institutions in the United States, where there is $250,000 standard deposit insurance coverage limit per depositor, per FDIC-insured bank and per ownership category. As of June 30, 2026 and September 30, 2025, cash balances of $2,155,635 and $4,258,605, respectively, were maintained at financial institutions in the US. The remaining balances of $254,446 and $159,564, respectively, were maintained in payment processing accounts with services such as Shopify, PayPal and Stripe. While management believes that the financial institutions and payment processors used by the Company are of high credit quality, it also continually monitors their creditworthiness. Liquidity risk Liquidity risk arises through the excess of financial obligations over available financial assets due at any point in time. The Company’s approach to managing liquidity risk is to ensure that it will have sufficient liquidity to meet liabilities when they come due. All of the Company’s financial liabilities are subject to normal trade terms. The Company has historically funded the working capital needs primarily from operations, as well as advances from related parties. Going concern The Company’s unaudited condensed consolidated financial statements have been presented on the basis that it is a going concern, which contemplates the realization of assets and the satisfaction of liabilities in the normal course of business. Since inception, the Company has incurred recurring losses and negative cash flows from operations, resulting in an accumulated deficit of $8,867,148 as of June 30, 2026. For the nine months ended June 30, 2026, the Company incurred a net loss of $3,668,941 and used cash in operating activities of $<span id="xdx_90A_eus-gaap--NetCashProvidedByUsedInOperatingActivities_iN_di_c20251001__20260630__us-gaap--SubsidiarySaleOfStockAxis__us-gaap--IPOMember_zIpQYXiZn7E6" title="Net cash in operating activities">3,115,850. Although the Company completed its initial public offering on April 11, 2025 and the closing of the underwriters’ over-allotment option on April 16, 2025, which collectively generated aggregate gross proceeds of $<span id="xdx_902_eus-gaap--SaleOfStockConsiderationReceivedOnTransaction_c20250416__20250416__us-gaap--SubsidiarySaleOfStockAxis__us-gaap--OverAllotmentOptionMember_zTTNB2KPOy8b" title="Sale of stock transactions">8,901,000 (before underwriting discounts and offering expenses), the Company continues to incur operating losses and expects to require additional capital to fund operations and execute its business plan. The Company obtained $2,765,930 of net proceeds from a secured promissory note issued in May 2026. On June 25, 2026, the Company entered into an At-the-market offering agreement, pursuant to which the Company may offer and sell shares of its common stock, from time to time, for aggregate gross proceeds of up to $<span id="xdx_90F_eus-gaap--ProceedsFromIssuanceOfCommonStock_c20260625__20260625__us-gaap--TypeOfArrangementAxis__custom--AtTheMarketOfferingAgreementMember_zuPiPN6GicH5" title="Gross proceeds from common stock">10,998,532. Subsequent to June 30, 2026, on August 5, 2026, the Company entered into a Note Purchase Agreement pursuant to which it issued a secured promissory note with an original principal amount of $<span id="xdx_90E_eus-gaap--DebtInstrumentFaceAmount_iI_c20260805__us-gaap--TypeOfArrangementAxis__custom--NotePurchaseAgreementMember__us-gaap--SubsequentEventTypeAxis__us-gaap--SubsequentEventMember_zzXECyP08zil" title="Principal amount">1,620,000, for $<span id="xdx_909_eus-gaap--ProceedsFromRepaymentOfLoansToPurchaseCommonStock_c20260805__20260805__us-gaap--TypeOfArrangementAxis__custom--NotePurchaseAgreementMember__us-gaap--SubsequentEventTypeAxis__us-gaap--SubsequentEventMember_zpIKlSXaOMhd" title="Proceeds from purchase price">1,500,000 after an original issue discount of $<span id="xdx_90F_eus-gaap--DebtInstrumentUnamortizedDiscount_iI_c20260805__us-gaap--TypeOfArrangementAxis__custom--NotePurchaseAgreementMember__us-gaap--SubsequentEventTypeAxis__us-gaap--SubsequentEventMember_z1KWcrbfML93" title="Original issue discount">120,000. Despite these financing activities, the Company continues to incur operating losses and expects to require additional capital to fund its operations and execute its business plan. These conditions raise substantial doubt about the Company’s ability to continue as a going concern within one year after the date these unaudited condensed consolidated financial statements are issued. Management intends to fund operating costs over the next twelve months primarily through the use of remaining IPO proceeds and, if necessary, through additional financing from public or private offerings of equity or debt securities. However, there can be no assurance that such financing will be available on acceptable terms, or at all. Accordingly, management has concluded that substantial doubt about the Company’s ability to continue as a going concern has not been alleviated. The accompanying condensed consolidated financial statements do not include any adjustments that might result from the outcome of this uncertainty. Market risk Market risk is the risk of loss that may arise from changes in market factors such as interest rates, foreign exchange rates, and commodity and equity prices. These market factors are not expected to pose significant risks to the Company. Concentration risk For purposes of assessing the concentration of credit risk and significant customers, a group of customers under common control or customers that are affiliates of each other are regarded as single customers. Additionally, there were no customers that represented <span id="xdx_901_eus-gaap--ConcentrationRiskPercentage1_pid_dp_c20251001__20260630__us-gaap--ConcentrationRiskByBenchmarkAxis__us-gaap--SalesRevenueNetMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--CustomerConcentrationRiskMember__srt--MajorCustomersAxis__custom--NoCustomersMember_zf9MvLZqdhyk" title="Concentration risk, percentage"><span id="xdx_904_eus-gaap--ConcentrationRiskPercentage1_pid_dp_c20241001__20250930__us-gaap--ConcentrationRiskByBenchmarkAxis__us-gaap--SalesRevenueNetMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--CustomerConcentrationRiskMember__srt--MajorCustomersAxis__custom--NoCustomersMember_zfqZNlSdufL6" title="Concentration risk, percentage">10% or more of the Company’s revenue for the nine months ended June 30, 2026, or the year ended September 30, 2025.

250000

2155635

4258605

254446

159564

-8867148

-3668941

-3115850

8901000

2765930

10998532

1620000

1500000

120000

0.10

NOTE 14 — COMMITMENTS AND CONTINGENCIES The Company may, from time to time, be party to legal proceedings arising in the ordinary course of its business operations. As of the date of this report, there is one pending lawsuit against the Company and its CEO. Management does not believe that the outcome of this matter will reasonably be expected to have a material adverse effect on the Company’s financial condition or results of operations. There are no other proceedings in which any current director, officer, affiliate, registered stockholder, or beneficial stockholder of the Company is an adverse party or holds a material interest adverse to the interests of the Company. As of June 30, 2026, the Company did not have any lease agreements or material lease commitments. Accordingly, no right-of-use assets or lease liabilities have been recognized in the accompanying unaudited condensed consolidated financial statements. As mentioned in Note 1 above, in March 2026, AetherHub entered into the IP Option Agreement, pursuant to which AetherHub was granted an exclusive option to acquire certain intellectual property rights underlying Oort’s DataHub platform. The option may be exercised at AetherHub’s discretion within twelve months following its formation, subject to a determination of commercial success by AetherHub’s board of managers. No option premium or other consideration is payable by AetherHub unless the option is exercised. If exercised, the IP Option Agreement contemplates a future transaction that may include (i) the transfer of the underlying intellectual property to AetherHub, (ii) a strategic equity investment of not less than $5.0 million in Oort by AetherHub’s members and/or their affiliates, and (iii) an additional capital contribution of up to $5.0 million to AetherHub, together with related changes to AetherHub’s ownership structure. As of June 30, 2026, the option had not been exercised, no consideration had been paid, and no assets or liabilities related to the IP Option Agreement were recognized in the accompanying condensed consolidated financial statements.

If exercised, the IP Option Agreement contemplates a future transaction that may include (i) the transfer of the underlying intellectual property to AetherHub, (ii) a strategic equity investment of not less than $5.0 million in Oort by AetherHub’s members and/or their affiliates, and (iii) an additional capital contribution of up to $5.0 million to AetherHub, together with related changes to AetherHub’s ownership structure.

NOTE 15 - SUBSEQUENT EVENTS In accordance with ASC 855-10, “Subsequent Events,” the Company evaluated subsequent events after June 30, 2026, through the date the consolidated financial statements were issued. Except as disclosed below, the Company did not identify any other subsequent events requiring recognition or disclosure in the consolidated financial statements. On July 2, 2026, the Company established AEM Consulting (Shenzhen) Co., Ltd., a limited liability company in Shenzhen, China, wholly owned by Alpha Edge Media (Hong Kong) Limited. As of the date of these financial statements, there have been no transactions or other activities involving AEM Shenzhen that have affected the Company’s condensed consolidated financial statements. On July 10, 2026, the Board of Directors of the Company approved, by unanimous written consent, the grant of stock options to purchase an aggregate of <span id="xdx_901_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardNumberOfSharesAvailableForGrant_iI_c20260710__us-gaap--SubsequentEventTypeAxis__us-gaap--SubsequentEventMember_zrsx261iXAnf" title="Purchase an aggregate shares">920,000 shares of the Company’s common stock under the Aether Holdings, Inc. 2024 Equity Incentive Plan, at an exercise price of $4.24 per share, to the Company’s executive officers, directors, employees and certain consultants, including incentive stock options and nonqualified stock options as applicable. The Board also ratified the filing and effectiveness of the Company’s Registration Statement on Form S-8 (File No. 333-296549), filed with the SEC on June 5, 2026, registering shares issuable under the Plan, including shares underlying the Option Grants. The Company is evaluating the resulting stock-based compensation expense and does not expect this event to require adjustment to the financial statements for the period covered by this Quarterly Report. On July 17, 2026, the Company and its subsidiary, Aether Compute LLC, entered into definitive agreements with Virtual Grid Inc. (“Virtual Grid”), a related party establishing a strategic partnership and equity investment. Under an Exclusive White Label Supply and Distribution Agreement and a related FOMA license agreement, Aether Compute became Virtual Grid’s exclusive reseller for the AetherPod™ VG100 across ten Southeast Asian countries for an initial 10-year term (with a 10-year renewal option), with certain non-exclusive U.S. rights, subject to royalties of 6% (direct deployments) or an effective <span id="xdx_900_eus-gaap--DebtInstrumentInterestRateEffectivePercentage_iI_dp_uRatio_c20260717__us-gaap--SubsequentEventTypeAxis__us-gaap--SubsequentEventMember_zieQMzwOuNdc" title="Percentage of interest rate effective">3% (operator deployments) of gross compute revenue. Separately, the Company invested $360,000 in Virtual Grid via issuance of 82,606 shares of Company common stock, in exchange for <span id="xdx_900_eus-gaap--ClassOfWarrantOrRightNumberOfSecuritiesCalledByEachWarrantOrRight_iI_c20260717__us-gaap--SubsequentEventTypeAxis__us-gaap--SubsequentEventMember_zcalNE4zPjX1" title="Exchange of warrant shares">176,412 Virtual Grid Class A shares and a warrant for <span id="xdx_90D_ecustom--ExchangeOfWarrantShares_iI_c20260717__us-gaap--SubsequentEventTypeAxis__us-gaap--SubsequentEventMember__us-gaap--ClassOfWarrantOrRightAxis__custom--ClassASharesAndWarrantMember_zI5PtQxpaOH2" title="Exchange of warrant shares">176,412 additional shares (exercise price C$<span id="xdx_901_eus-gaap--ClassOfWarrantOrRightExercisePriceOfWarrantsOrRights1_iI_pid_uCADPShares_c20260717__us-gaap--SubsequentEventTypeAxis__us-gaap--SubsequentEventMember_zVCqc8pusSWk" title="Warrant price per share">2.864692, expiring July 17, 2031), subject to a 12-month lock-up and down-round protection. The Company is evaluating the accounting treatment of this transaction and does not expect it to require adjustment to the financial statements for the period covered by this Quarterly Report. On August 4, 2026, Aether Compute LLC, a wholly owned subsidiary of the Company, entered into a Stock Purchase Agreement with Noviant Inc., a New York corporation, and its four selling stockholders, pursuant to which Aether Compute LLC acquired <span id="xdx_90A_eus-gaap--BusinessAcquisitionPercentageOfVotingInterestsAcquired_iI_dp_uRatio_c20260804__us-gaap--BusinessAcquisitionAxis__custom--AetherComputerLLCMember__us-gaap--SubsequentEventTypeAxis__us-gaap--SubsequentEventMember_z8Zae51qWBl5" title="Business acquired percentage">60% of the fully diluted equity interests of Noviant for an aggregate purchase price of $3,600,000, consisting of $<span id="xdx_90C_eus-gaap--AssetAcquisitionConsiderationTransferred_c20260804__20260804__us-gaap--AssetAcquisitionAxis__custom--NoviantIncMember__us-gaap--SubsequentEventTypeAxis__us-gaap--SubsequentEventMember_zLFA64q4XXT9" title="Cash">900,000 in cash and $<span id="xdx_907_eus-gaap--StockIssuedDuringPeriodValueRestrictedStockAwardGross_c20260804__20260804__us-gaap--StatementEquityComponentsAxis__us-gaap--CommonStockMember__us-gaap--SubsequentEventTypeAxis__us-gaap--SubsequentEventMember_zT4mujlHlKOh" title="Restricted shares of common stock">2,700,000 in restricted shares of the Company’s common stock (based on the 20-day VWAP preceding closing). Of the cash consideration, $<span id="xdx_901_eus-gaap--BusinessCombinationConsiderationTransferredOther1_c20260804__20260804__us-gaap--BusinessAcquisitionAxis__custom--AetherComputerLLCMember__us-gaap--SubsequentEventTypeAxis__us-gaap--SubsequentEventMember_zU4Bdi4B3f67" title="Cash consideration">50,000 was placed into a working capital support account and $540,000 of the stock consideration was placed into an 18-month indemnity holdback, in each case pursuant to related escrow arrangements. Following the closing, <span id="xdx_90A_eus-gaap--DebtInstrumentDescriptionOfVariableRateBasis_c20260804__20260804__us-gaap--SubsequentEventTypeAxis__us-gaap--SubsequentEventMember_zHMRi0bbON36" title="Seller retained interest percentage">the Company has the right to designate a majority of Noviant’s board of directors and retains various governance and transfer-restriction rights over the Sellers’ retained 40% interest. The initial accounting for the acquisition is incomplete as of the date these condensed consolidated financial statements were available to be issued because the Company has not yet completed the valuation of the assets acquired, the liabilities assumed, the non-controlling interest, and the resulting goodwill. Accordingly, the Company is unable to present the provisional amounts of consideration transferred and of the identifiable assets and liabilities recognized at the acquisition date. The amounts recognized are provisional and may be adjusted during the measurement period, which will not exceed one year from the acquisition date, as the Company obtains the information necessary to identify and measure the acquisition-date fair values of the assets acquired and liabilities assumed. On August 5, 2026, the Company entered into a Note Purchase Agreement with Streeterville Capital, LLC pursuant to which the Company issued a Secured Promissory Note in the original principal amount of $<span id="xdx_90A_eus-gaap--DebtInstrumentFaceAmount_iI_c20260805__us-gaap--SubsequentEventTypeAxis__us-gaap--SubsequentEventMember__us-gaap--TypeOfArrangementAxis__custom--NotePurchaseAgreementMember_zCPhiwR7wEpl" title="Principal amount">1,620,000, reflecting a purchase price of $<span id="xdx_902_eus-gaap--ProceedsFromRepaymentOfLoansToPurchaseCommonStock_c20260805__20260805__us-gaap--SubsequentEventTypeAxis__us-gaap--SubsequentEventMember__us-gaap--TypeOfArrangementAxis__custom--NotePurchaseAgreementMember_zCVovvWv5we9" title="Proceeds from purchase price">1,500,000 after a $<span id="xdx_904_eus-gaap--DebtInstrumentUnamortizedDiscount_iI_c20260805__us-gaap--SubsequentEventTypeAxis__us-gaap--SubsequentEventMember__us-gaap--TypeOfArrangementAxis__custom--NotePurchaseAgreementMember_z10VJwfAvlQk" title="Original issue discount">120,000 original issue discount. The note bears interest at <span id="xdx_905_eus-gaap--DebtInstrumentInterestRateStatedPercentage_iI_pid_dp_uRatio_c20260805__us-gaap--SubsequentEventTypeAxis__us-gaap--SubsequentEventMember__us-gaap--TypeOfArrangementAxis__custom--NotePurchaseAgreementMember_z2RXlMuBjLI3" title="Percentage of bears interest">8% per annum, matures 18 months from the purchase price date, and is secured by substantially all of the Company’s assets, its intellectual property, and guaranties from the Company’s subsidiaries. This note is in addition to a prior secured note issued to the same investor on May 13, 2026 in the original principal amount of $3,240,000, and contains customary redemption rights, trigger/default provisions, and restrictive covenants (including limitations on additional liens and variable-rate financings) in favor of the investor. Accounting treatment for same is under evaluation and will be finalized and reflected in our Annual Report on Form 10-K for the fiscal year ending September 30, 2026.

920000

4.24

0.06

0.03

360000

82606

176412

2.864692

0.60

3600000

900000

2700000

50000

540000

the Company has the right to designate a majority of Noviant’s board of directors and retains various governance and transfer-restriction rights over the Sellers’ retained 40% interest.

1620000

1500000

120000

0.08

3240000

false false false false Shares and per share data are presented on a retroactive basis to reflect a 1.2-for-1 reverse stock split of the common stock which occurred on January 15, 2025. See Note 7(B). Shares and per share data are presented on a retroactive basis to reflect a 1.2-for-1 reverse stock split of the common stock which occurred on January 15, 2025. See Note 7(B). Shares and per share data are presented on a retroactive basis to reflect a 1.2-for-1 reverse stock split of the common stock which occurred on January 15, 2025. See Note 7(B).