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BUSINESS COMBINATIONS (Tables)

6 Months Ended

Mar. 31, 2023

Business Combination and Asset Acquisition [Abstract]

SCHEDULE OF ALLOCATION OF AGGREGATE PURCHASE PRICE

SCHEDULE OF ALLOCATION OF AGGREGATE PURCHASE PRICE

Total purchase price		$	876,176
Assets acquired:
Inventory		$	9,664
Property and equipment			5,100
Identifiable intangible assets			330,000
Total assets acquired		$	344,764
Estimated fair value of net assets acquired		$	344,764
Goodwill		$	531,412

SCHEDULE OF UNAUDITED PRO FORMA FINANCIAL INFORMATION

SCHEDULE OF UNAUDITED PRO FORMA FINANCIAL INFORMATION

		For the three months ended March 31,				For the six months ended March 31,
Description		2022				2022
Revenues		$	772,165			$	1,811,693
Net loss		$	3,025,896			$	5,866,279

X

- Definition

Tabular disclosure of pro forma results of operations for a material business acquisition or series of individually immaterial business acquisitions that are material in the aggregate.

+ References

Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef
-Name Accounting Standards Codification
-Section 50
-Paragraph 2
-Subparagraph (h)(2)
-SubTopic 10
-Topic 805
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147479328/805-10-50-2

Reference 2: http://www.xbrl.org/2009/role/commonPracticeRef
-Name Accounting Standards Codification
-Section 50
-Paragraph 2
-Subparagraph (h)(3)
-SubTopic 10
-Topic 805
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147479328/805-10-50-2

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- References

No definition available.

+ Details

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X

- Definition

Tabular disclosure of the amounts recognized as of the acquisition date for each major class of assets acquired and liabilities assumed. May include but not limited to the following: (a) acquired receivables; (b) contingencies recognized at the acquisition date; and (c) the fair value of noncontrolling interests in the acquiree.

+ References

Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef
-Topic 805
-SubTopic 20
-Name Accounting Standards Codification
-Paragraph 1
-Section 50
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147479907/805-20-50-1

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