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v3.25.3

ACQUISITIONS - Allocation of purchase price (Details) - USD ($) |  |  |  | 12 Months Ended |
--- | --- | --- | --- | --- | ---
Sep. 30, 2025 | Dec. 02, 2024 | Jul. 11, 2024 | Sep. 30, 2024 | Sep. 30, 2023
Considerations |  |  |  |  |
Cash |  |  |  | $ 300,000 |
Liabilities assumed |  |  |  |  |
Goodwill | $ 9,865,804 |  |  | $ 4,087,554 | $ 4,087,554
Heritage painting |  |  |  |  |
Considerations |  |  |  |  |
Cash |  |  | $ 300,000 |  |
Assets acquired |  |  |  |  |
Property and equipment |  |  | 178,900 |  |
Intangible assets |  |  | 121,100 |  |
Total assets acquired |  |  | $ 300,000 |  |
Tribute Contracting & Consultants, LLC |  |  |  |  |
Considerations |  |  |  |  |
Cash |  | $ 21,158,981 |  |  |
Common stock issued |  | 2,000,000 |  |  |
Total consideration |  | 23,158,981 |  |  |
Assets acquired |  |  |  |  |
Property and equipment |  | 15,034,900 |  |  |
Accounts Receivable and Retainages acquired from seller |  | 8,360,373 |  |  |
Contract assets acquired from seller |  | 1,715,984 |  |  |
Receivable for cash due to buyer |  | 1,708,846 |  |  |
Intangible assets |  | 1,930,000 |  |  |
Total assets acquired |  | 28,750,103 |  |  |
Liabilities assumed |  |  |  |  |
Accounts payable assumed |  | (3,476,871) |  |  |
Long-term debt assumed |  | (3,789,962) |  |  |
Contract liabilities assumed |  | (681,013) |  |  |
Total liabilities assumed |  | (7,947,846) |  |  |
Net assets acquired |  | 20,802,257 |  |  |
Goodwill |  | $ 2,356,724 |  |  |
Rigney Digital Systems |  |  |  |  |
Considerations |  |  |  |  |
Cash | 3,000,000 |  |  |  |
Common stock issued | 1,000,000 |  |  |  |
Sellers' note | 500,000 |  |  |  |
Total consideration | 4,500,000 |  |  |  |
Assets acquired |  |  |  |  |
Property and equipment | 130,865 |  |  |  |
Accounts Receivable and Retainages acquired from seller | 84,194 |  |  |  |
Intangible assets | 964,000 |  |  |  |
Total assets acquired | 1,179,059 |  |  |  |
Liabilities assumed |  |  |  |  |
Long-term debt assumed | (100,585) |  |  |  |
Total liabilities assumed | (100,585) |  |  |  |
Net assets acquired | 1,078,474 |  |  |  |
Goodwill | $ 3,421,526 |  |  |  |
Seller note (Term) | 5 years |  |  |  |

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