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BUSINESS COMBINATIONS (Tables)

9 Months Ended

Jun. 30, 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

The following is the proforma financial information for the Company and Dripkit:

 SCHEDULE OF UNAUDITED PRO FORMA FINANCIAL INFORMATION

Description		For the three months ended June 30, 2022				For the nine months ended June 30, 2022
Revenues		$	774,019			$	2,585,802
Net loss		$	2,624,975			$	8,491,254

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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