| SCHEDULE OF RECONCILIATION OF UNDISCOUNTED CASH FLOWS TO OPERATING LEASE LIABILITIES |
A
reconciliation of undiscounted cash flows to finance and operating lease liabilities recognized in the unaudited condensed consolidated
balance sheet at June 30, 2026, is set forth below:
SCHEDULE OF RECONCILIATION OF UNDISCOUNTED CASH FLOWS TO OPERATING LEASE LIABILITIES
| Years
ending September 30, | |
Finance
Leases | | |
Operating
Leases | |
| Remainder
of 2026 | |
$ | 20,690 | | |
$ | 366,877 | |
| 2027 | |
| 293,647 | | |
| 1,232,076 | |
| 2028 | |
| - | | |
| 621,889 | |
| 2029 | |
| - | | |
| 434,257 | |
| 2030
and thereafter | |
| - | | |
| 430,324 | |
| Undiscounted
lease payments | |
| 314,337 | | |
| 3,085,423 | |
| Amount
representing interest | |
| (1,777 | ) | |
| (286,643 | ) |
| Discounted
lease payments | |
| 312,560 | | |
| 2,798,780 | |
| Less
short-term lease liabilities | |
| 312,560 | | |
| 1,213,307 | |
| Long-term
lease liabilities | |
$ | - | | |
$ | 1,585,473 | |
|
| SCHEDULE OF LEASE COSTS |
Lease
costs for the three and nine months ended June 30, 2026, and 2025 are set forth below:
SCHEDULE OF LEASE COSTS
| | |
2026 | | |
2025 | | |
2026 | | |
2025 | |
| | |
For
the three months ended
June 30, | |
For the nine months ended
June 30, | |
| | |
2026 | | |
2025 | | |
2026 | | |
2025 | |
| Operating lease costs: | |
| | | |
| | | |
| | | |
| | |
| Amortization
of right-of-use assets | |
$ | 315,694 | | |
$ | 222,870 | | |
$ | 886,942 | | |
$ | 684,360 | |
| Interest on lease obligations | |
| 8,794 | | |
| 5,048 | | |
| 19,654 | | |
| 8,444 | |
| Operating lease costs total | |
| 324,488 | | |
| 227,918 | | |
| 906,596 | | |
| 692,804 | |
| Finance lease costs | |
| | | |
| | | |
| | | |
| | |
| Amortization of right-of-use
assets | |
| 28,508 | | |
| - | | |
| 38,011 | | |
| - | |
| Interest on lease obligations | |
| 1,432 | | |
| - | | |
| 1,928 | | |
| - | |
| Finance lease costs total | |
| 29,940 | | |
| - | | |
| 39,939 | | |
| - | |
| Short-term lease costs | |
| 6,420 | | |
| 7,337 | | |
| 19,260 | | |
| 33,008 | |
| Total lease cost | |
$ | 360,848 | | |
$ | 235,255 | | |
$ | 965,795 | | |
$ | 725,812 | |
| | |
| | | |
| | | |
| | | |
| | |
| Other information: | |
| | | |
| | | |
| | | |
| | |
| Cash paid for amounts included
in the measurement of lease liabilities: | |
| | | |
| | | |
| | | |
| | |
| Operating leases | |
$ | 324,488 | | |
$ | 208,615 | | |
$ | 906,596 | | |
$ | 692,804 | |
| Financing lease | |
$ | 20,690 | | |
$ | - | | |
$ | 27,587 | | |
$ | - | |
|