v3.26.1
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Tables)
 6 Months Ended
Mar. 31, 2026
Accounting Policies [Abstract]  
Schedule of estimated fair value of the assets acquired
      
Consideration     
Cash  $50,000 
      
Fair Value of consideration transferred  $50,000 
      
Recognized amounts of identifiable assets acquired and liabilities assumed:     
      
Cash  $260,863 
Prepaid expenses and other current assets  $29,639 
Total assets acquired  $290,502 
      
Deferred Revenue  $290,502 
Total liabilities assumed  $290,502 
      
Total identifiable net assets  $- 
      
Intangible Assets - Client List  $50,000 
Schedule of intangible assets
          
  

For six months

ended

March 31, 2026

  

For the six months

ended

March 31, 2025

 
Intangible Assets – Customer Lists  $50,000   $50,000 
Less: Accumulated Amortization   (16,667)   (6,667)
Total Intangible Assets, net  $33,333   $43,333 
Schedule of estimated future amortization expense
     
2026 (6 Months)  $5,000 
2027   10,000 
2028   10,000 
2029   8,333 
   $33,333 
Schedule of disaggregated revenue
          
   For the three months ended 
   March 31, 2026   March 31, 2025 
Licensing of ReadyOp Software  $997,213   $880,274 
Hardware Sales and Consulting   136,289    75,429 
Total  $1,133,502   $955,703 

 

   For the six months ended 
   March 31, 2026   March 31, 2026 
Licensing of ReadyOp Software  $2,001,495   $1,731,576 
Hardware Sales and Consulting   384,546    191,451 
Total  $2,386,041   $1,923,027 
Schedule of deferred revenue
          
  

For the six months

ended

March 31, 2026

  

For the year

ended

September 30, 2025

 
Beginning balance  $1,791,311   $1,373,325 
Additions to deferred liability (1)   2,386,041    4,521,374 
Deductions to deferred liability (2)   (2,734,213)   (4,103,388)
Ending balance  $1,443,139   $1,791,311 

 

(1) Customer billings for services not yet rendered and hardware not yet installed
(2) Revenue recognized in the current year related to the deferred liability
Schedule of computation of diluted earnings per share
          
  

For the three months

ended

March 31, 2026

  

For the three months

ended

March 31, 2025

 
Net income (loss) attributable to common stockholders for the period  $53,652   $(38,210)
           
Weighted average number of shares outstanding   229,238,517    229,160,695 
           
Basic earnings per share  $(0.00)  $0.00 

 

The following table sets for the computation of diluted earnings per share:

 

  

For the three months

ended

March 31, 2026

  

For the three months

ended

March 31, 2025

 
Net income (loss) attributable to common stockholders for the period  $53,652   $(38,210)
Add: Preferred stock dividends   10,119    10,118 
           
Adjusted net income (loss) income  $63,771   $(28,092)
           
Weighted average number of shares outstanding   229,238,517    229,160,695 
Add: Shares issued upon conversion of preferred stock   370,321,635    - 
Weighted average number of common and common equivalent shares   599,560,152    229,160,695 
           
Diluted earnings per share  $(0.00)  $0.00 

 

           
  

For the six months

ended

March 31, 2026

  

For the six months

ended

March 31, 2025

 
Net income (loss) attributable to common stockholders for the period  $238,115   $(97,678)
           
Weighted average number of shares outstanding   229,238,517    229,160,695 
           
Basic earnings per share  $(0.00)  $0.00 

 

The following table sets for the computation of diluted earnings per share:

 

           
  

For the six months

ended

March 31, 2026

  

For the six months

ended

March 31, 2025

 
Net income (loss) attributable to common stockholders for the period  $238,115   $(97,678)
Add: Preferred stock dividends   20,462    20,461 
           
Adjusted net income (loss) income  $258,577   $(77,217)
           
Weighted average number of shares outstanding   229,238,517    229,160,695 
Add: Shares issued upon conversion of preferred stock   370,321,635    - 
Weighted average number of common and common equivalent shares   599,560,152    229,160,695 
           
Diluted earnings per share  $(0.00)  $0.00 
Schedule of operating lease assets and liabilities
  March 31, 2026   September 30, 2025 
Assets          
           
Operating lease -right-of-use assets-non-current  $-   $- 
           
Liabilities          
           
Operating lease liability  $-   $- 
           
Weighted-average remaining lease term (years)   -    - 
           
Weighted-average discount rate   -%   -%
           
The components of lease expense were as follows:          
           
Operating lease cost          
           
Amortization on right-of-use operating lease asset  $-   $5,983 
Lease liability expense in connection with obligation repayment   -    87 
Total operating lease costs  $-   $6,070 
           
Supplemental cash outflows information related to operation lease was as follows:          
           
Operating cash outflows from operating lease (obligation payment)  $-   $6,594 
Right-of-use asset obtained in exchange for new operating lease liability  $-   $-