Leases

9 Months Ended

Jun. 30, 2026

Note 13 – Leases

On May 6, 2024, the Company entered into a lease to lease its operating and office facility under a non-cancelable real property lease agreement that expired on May 31, 2026 and was not renewed by the Company. The real property lease contained provisions requiring payment of property taxes, utilities, insurance, maintenance and other occupancy costs applicable to the leased premise. As the Company’s leases do not provide implicit discount rates, the Company uses an incremental borrowing rate based on the information available at the commencement date in determining the present value of lease payments.

The components of lease expense were as follows:

Schedule of Lease Expense

	For the		For the
	Nine Months Ended		Nine Months Ended
	June 30,		June 30,
	2026		2025

Operating lease cost	$	26,981	$	30,354
Total net lease cost	$	26,981	$	30,354

Supplemental balance sheet information related to leases was as follows:

	June 30,			September 30,
	2026			2025
Operating leases:
Operating lease assets	$	-		$	26,180

Current portion of operating lease liabilities		-			26,838
Noncurrent operating lease liabilities		-			-
Total operating lease liabilities	$	-		$	26,838

Weighted average remaining lease term:
Operating leases		0 years			.67 years

Weighted average discount rate:
Operating leases		7.9	%		7.9	%

Supplemental cash flow and other information related to leases was as follows:

	For the		For the
	Nine Months Ended		Nine Months Ended
	June 30,		June 30,
	2026		2025
Cash paid for amounts included in the measurement of lease liabilities:
Operating cash flows used for operating leases	$	26,838	$	26,721
Financing cash flows used for finance leases	$	-	$	-

Leased assets obtained in exchange for lease liabilities:
Total operating lease liabilities	$	-	$	-
Total finance lease liabilities	$	-	$	-

The Company has no remaining cash flows under non-cancelable operating leases as of June 30, 2026.