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ACCOUNTS RECEIVABLE
9 Months Ended
Jun. 30, 2026
Receivables [Abstract]  
ACCOUNTS RECEIVABLE

3. ACCOUNTS RECEIVABLE

 

Accounts receivable consisted of the following:

 

  

June 30, 2026

  

September 30, 2025

 
         
Accounts receivables – related party  $287,147   $204,873 
           
Total – Accounts receivables  $287,147   $204,873 

 

 

During the nine months ended June 30, 2026 there was no allowance for doubtful accounts. The receivable balance relates to transactions with Zander Therapeutics, Inc., an entity under common control with the Company through the Company’s CEO. Management has determined that no Allowance for Doubtful Accounts need be recognized due to factors including:

 

(a) Zander Therapeutics Inc.’s history of loaning money to the Company

(b) Instances during the history of the license where Zander satisfied delinquent payments while simultaneously prepaying future periods