v3.26.1
Income Tax Disclosure
9 Months Ended
Jun. 30, 2026
Notes  
Income Tax Disclosure

NOTE 9 - INCOME TAXES

 

As of June 30, 2026, the Company had estimated net operating loss carryforwards, on a book basis, of approximately $3,231,758, which may be available to reduce future federal taxable income, subject to applicable limitations under the Internal Revenue Code, including limitations resulting from changes in ownership. Future tax benefits that may arise from these net operating loss carryforwards have not been recognized in the accompanying condensed financial statements because management has determined that it is more likely than not that the related deferred tax assets will not be realized. Accordingly, the Company has recorded a full valuation allowance against the deferred tax assets related to the net operating loss carryforwards.

 

The following table presents the current income tax provision for federal and state income taxes for the period ended June 30, 2026.

 

 

 

Nine months ended

June 30, 2026

Current Tax Provision:

 

 

Federal

$

-

State

$

-

Total provision for income taxes

$

-

 

Reconciliation of the U.S. federal statutory rate to the actual tax rate for the period ended June 30, 2026:

 

 

 

Nine months ended

June 30, 2026

US federal statutory income tax rate

 

21%

State income tax, net of federal benefit

 

0%

Permanent differences

 

0%

Increase in valuation reserve

 

-21%

Total provision for income taxes

 

0%

 

The components of our deferred tax assets as of June 30, 2026 consist of the following:

 

 

 

Nine months ended

June 30, 2026

Net operating loss carry forwards

$

678,669

Less: valuation allowance

$

(678,669)

Net deferred tax assets

$

-

 

In assessing the realizability of deferred tax assets, management considers whether it is more likely than not that some portion or all the deferred tax assets will not be realized. The ultimate realization of deferred tax assets is dependent upon the generation of future taxable income during the periods in which those temporary differences will become

deductible. The Company has recorded a full valuation allowance against its net deferred tax assets because management has determined that it is more likely than not that these assets will not be realized.