v3.25.4
INCOME TAXES (Tables)
12 Months Ended
Sep. 30, 2024
Income Tax Disclosure [Abstract]  
Schedule of Deferred Tax Assets and Liabilities [Table Text Block]

Net deferred tax assets consist of the following components as of September 30, 2024 and 2023:

 

   September 30,
2024
   September 30,
2023
 
Deferred tax assets:        
NOL Carryover  $5,603,050   $5,239,461 
R&D Credit Carryforward   70,536    46,147 
Deferred Compensation   160,699    120,070 
Related party accruals   -    40,576 
Deferred tax liabilities          
Valuation allowance   (5,834,285)   (5,446,254)
Net deferred tax asset  $-   $- 
Schedule of Effective Income Tax Rate Reconciliation [Table Text Block]

The income tax provision differs from the amount of income tax determined by applying the U.S. federal income tax rate to pretax income from continuing operations for the years ended September 30, 2024 and 2023 due to the following:

 

   September 30,
2024
   September 30,
2023
 
Book Income  $(558,160)  $(962,410)
Nondeductible Other Expenses   245,946    708,725 
Other - Return to provision adjustments   (116,451)   - 
Deferred Compensation   40,630    47,620 
Related party accrual   -    19,950 
Valuation Allowance   388,035    186,115 
Income Tax Expense  $-   $-