v3.25.4
DEFERRED INCOME TAXES (Tables)
12 Months Ended
Sep. 30, 2025
Income Tax Disclosure [Abstract]  
Schedule of deferred income tax assets
        
   September 30, 2025   September 30, 2024 
Depreciation  $5,537   $2,407 
Allowance for credit losses   73,702    45,786 
Net operating loss carryforward   3,507,047    3,505,693 
Net deferred income tax asset   3,586,286    3,553,886 
Less: valuation allowance   (3,586,286)   (3,553,886)
Total deferred income tax assets  $-   $- 
Schedule of income tax rate as a percentage
        
   September 30, 2025   September 30, 2024 
         
Federal statutory taxes  $(30,605)  $(54,003)
State income taxes, net of federal benefit   (8,482)   (14,967)
Change in tax estimates   33,453    7,476 
Less: Valuation allowance, non-deductible items   4,280    4,814 
Change in valuation allowance   1,354    (56,680)
   $-0-   $-0- 

 

         
   September 30, 2025   September 30, 2024 
         
Federal statutory Income tax rate   21.00%   21.00%
State taxes, net of federal benefit   4.35%   4.35%
Effective rate of deferred tax asset   25.35%   25.35%
Less: Valuation allowance   (25.35%)   (25.35%)
Effective income tax rate   0.00%   0.00%