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SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES: Stock-Based Compensation Policy (Policies)
9 Months Ended
Jun. 30, 2026
Policies  
Stock-Based Compensation Policy

Stock -based Compensation

The Company accounts for stock-based compensation in accordance with ASC Topic 718, Compensation Stock Compensation (“ASC 718”). The Company measures the cost of awards of equity instruments including shares of common stock issued to employees, officers, directors, and non-employees in exchange for goods or services based on the grant-date fair value of the award. The fair value of common stock issued is determined based on observable arm’s-length transactions in the Company’s common stock where available. Compensation expense is recognized on the grant date for awards that are fully vested at the time of issuance (i.e., no requisite service period). Incremental compensation costs arising from subsequent modifications of awards after the grant date are recognized when the

modification occurs. The Company has not adopted a stock option plan and has not granted any stock options as of June 30, 2026.