FAIR VALUE (Tables)

12 Months Ended

Sep. 30, 2025

FAIR VALUE

Summary of certain financial instruments or assets on a recurring fair value basis


Recurring fair value measurements - September 30, 2025		Level 1			Level 2			Level 3
Financial assets and liabilities at fair value through FVTPL
Equity investment		$	—		$	—		$	685,662
Financial liabilities at fair value through FVTPL
Convertible debentures			—			—			14,477,841
Non financial assets at fair value through other comprehensive income
Cryptocurrencies			—			126,529,342			—
		$	—		$	126,529,342		$	15,163,503


Recurring fair value measurements - September 30, 2024		Level 1			Level 2			Level 3
Financial assets at fair value through FVTPL
Equity investment		$	—		$	442		$	1,512,889
Non financial assets at fair value through other comprehensive income
Cryptocurrencies			—			25,575,512			—
		$	—		$	25,575,954		$	1,512,889

Summary of significant unobservable inputs used in the level 3 fair value measurements


								Unobservable
Description		Fair Value						Inputs		Range of Inputs
		September 30,			September 30,			September 30,		September 30,
		2025			2024			2025		2025
Investments		$	685,662		$	1,512,889		(a) and (b)		N/A
Convertible debentures		$	14,477,841			—		(c)		N/A