NOTE 5 – CASH EQUIVALENTS AND INVESTMENTS

We have financial instruments included as cash equivalents and short-term investments on our balance sheets. Money market funds and time deposits with maturities of less than 90 days from the purchase date are included in “Cash and cash equivalents.” Time deposits with maturities from 91-360 days are included in “Short-term investments.” As of December 31, 2025, the Company had no long-term investments.

The following table presents the carrying amounts of cash equivalents and short-term investments as of December 31, 2025, and September 30, 2025:

 SCHEDULE OF CASH EQUIVALENTS AND SHORT-TERM INVESTMENTS

For more information about the fair value of the Company’s financial instruments, see Note 7.