v3.26.1
FAIR VALUE MEASUREMENTS (Tables)
9 Months Ended
Jun. 30, 2026
Fair Value Disclosures [Abstract]  
SCHEDULE OF FAIR VALUE OF LIABILITIES

The Company’s fair value liabilities at June 30, 2026, and September 30, 2025, are as follows.

 

   As of June 30, 2026 
   Quoted Prices in   Significant Other   Significant     
   Active Markets for   Observable   Unobservable     
   Identical Assets   Inputs   Inputs     
   (Level 1)   (Level 2)   (Level 3)   Total 
Assets                    
Digital assets - SOL  $970,519   $-   $-   $970,519 
Marketable Securities  $           3,701,907   $-   $-   $3,701,907 
Liabilities                    
Warrant liabilities  $733,640   $2,132,512   $-   $2,866,152 

 

   As of September 30, 2025 
   Quoted Prices in   Significant Other   Significant     
   Active Markets for   Observable   Unobservable     
   Identical Assets   Inputs   Inputs     
   (Level 1)   (Level 2)   (Level 3)   Total 
Assets                    
Digital assets - SOL  $           1,158,238   $-   $-   $1,158,238 
Liabilities                    
Warrant liabilities  $833,854   $7,901,343   $-   $8,735,197 
SCHEDULE OF DIGITAL ASSETS HOLDINGS

The Company’s digital assets as of June 30, 2026, and September 30, 2025, are as follows.

 

  

June 30,

2026

  

September 30,

2025

 
Units - SOL   13,200    5,549 
Cost Per Unit  $155.02   $181.70 
Cost Basis  $2,046,214   $1,008,229 
Fair Value  $970,519   $1,158,238 
SUMMARY OF DIGITAL ASSETS

The following table is a summary of our digital assets as of June 30, 2026.

 

Fair Value, September 30, 2025  $1,158,238 
Cash purchase   1,000,567 
Receipt of SOL from staking   47,704 
Non-cash transaction fees   (10,285)
Unrealized loss   (1,225,705)
Fair Value, June 30, 2026  $970,519 
SCHEDULE OF FAIR VALUE INPUTS USED IN BLACK-SCHOLES MODEL

At June 30, 2026, and September 30, 2025, the following inputs were used in the Black-Scholes model.

  

  

June 30,

2026

  

September 30,

2025

 
Expected term   2.84 Years    3.59 Years 
Risk-free interest rate   3.81%   3.61%
Expected volatility   196.19%   178.98%
Expected dividend yield   0.00%   0.00%
Exercise price  $2.96   $5.30 
SCHEDULE OF WARRANT LIABILITIES ACTIVITY

The following table summarizes information on warrant liabilities as of June 30, 2026.

 

   Series A Warrants   Series B Warrants   Total 
Warrant liabilities at September 30, 2025  $833,854   $7,901,343   $8,735,197 
Warrants issued   -    -    - 
Warrants exercised   (97,614)   (5,685,611)   (5,783,225)
Fair market revaluation   (2,600)   (83,220)   (85,820)
Warrant liabilities at June 30, 2026  $733,640   $2,132,512   $2,866,152