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.
SCHEDULE OF FAIR VALUE OF LIABILITIES
| | |
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.
SCHEDULE OF DIGITAL ASSETS HOLDINGS
| | |
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.
SUMMARY OF DIGITAL ASSETS
| 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.
SCHEDULE OF FAIR VALUE INPUTS USED IN 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.
SCHEDULE OF WARRANT LIABILITIES ACTIVITY
| | |
Series
A Warrants | | |
Series
B Warrants | | |
Total | |
| Warrant liabilities at September
30, 2025 | |
$ | 833,854 | | |
$ | 7,901,343 | | |
$ | 8,735,197 | |
| Warrant Liabilities, Beginning balance | |
$ | 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 | |
| Warrant Liabilities, Ending balance | |
$ | 733,640 | | |
$ | 2,132,512 | | |
$ | 2,866,152 | |
|