v3.26.1
INCOME TAXES (Tables)
9 Months Ended
Jun. 30, 2026
Income Tax Disclosure [Abstract]  
SCHEDULE OF COMPONENTS OF INCOME TAX EXPENSE BENEFIT

Income tax expense was comprised of the following:

 

    2026    2025 
    

Nine Months Ended June 30,

 
    2026    2025 
Current          
Federal  $-   $- 
State   -    - 
Foreign   5,430    - 
Total current   

5,430

    - 
           
Deferred          
Federal   -    - 
State   -    - 
Foreign   -    - 
Total deferred   -    - 
           
Total income tax expense  $

5,430

   $- 
SCHEDULE OF RECONCILIATION OF PROVISION OF INCOME TAX

A reconciliation between the Company’s actual provision for income taxes and the provision at the statutory rate is as follow:

 

    2026    2025 
   Nine Months Ended June 30, 
   2026   2025 
Loss before income tax expense  $(953,813)  $(888,749)
Computed tax expense (benefit) with statutory tax rate   21.0%   21.0%
Impact of different tax rates in other jurisdictions   3.3%   3.1%
Tax effect of non-deductible expenses   (0.6)%   (1.8)%
Tax-exempt income   0.4%   - 
Change in valuation allowance   (24.1)%   (22.3)%
Prior year income tax adjustment   

(0.6

)%   

-

 
Effective tax rate   (0.6)%   0.0%