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ORGANIZATION (Tables)

12 Months Ended

Sep. 30, 2023

Organization, Consolidation and Presentation of Financial Statements [Abstract]

SCHEDULE OF BUSINESS ACQUISITION OF TANGIBLE AND INTANGIBLE ASSETS AND LIABILITIES

The consideration transferred and preliminary allocation of Heisey’s tangible and intangible assets and liabilities, are as follows:

 SCHEDULE OF BUSINESS ACQUISITION OF TANGIBLE AND INTANGIBLE ASSETS AND LIABILITIES

Consideration Transferred:
Cash		$	393,291
Seller’s note			240,000
Financed amount			2,160,000
Total consideration transferred		$	2,793,291
Purchase Price Allocation:
Inventory			300,000
Contract assets			667,259
Machinery and equipment			1,625,000
Contract liabilities			(216,469	)
Accrued expenses			(57,499	)
Goodwill			475,000
Total consideration transferred		$	2,793,291

SCHEDULE OF PRO FORMA FINANCIAL INFORMATION

 SCHEDULE OF PRO FORMA FINANCIAL INFORMATION

		September 30, 2023				September 30, 2022
		Unaudited
		For the year ended
		September 30, 2023				September 30, 2022
Revenues		$	66,274,838			$	53,970,595
Net loss			(9,173,748	)			(13,038,817	)

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.

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X

- Definition

Tabular disclosure of a material business combination completed during the period, including background, timing, and recognized assets and liabilities. This table does not include leveraged buyouts.

+ References

Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef
-Name Accounting Standards Codification
-Topic 805
-SubTopic 10
-Section 50
-Paragraph 3
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147479328/805-10-50-3

Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef
-Name Accounting Standards Codification
-Topic 805
-SubTopic 10
-Section 50
-Paragraph 2
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-URI https://asc.fasb.org//1943274/2147479328/805-10-50-2

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