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SHARE-BASED COMPENSATION | 12 Months Ended
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Sep. 30, 2024
Share-Based Payment Arrangement [Abstract] |
SHARE-BASED COMPENSATION | NOTE 19 – SHARE-BASED COMPENSATION On September 25, 2019, the Company cancelled all outstanding options granted to Saagar Govil, the Company’s Chairman and CEO and granted a stock option for 6 shares. These options have an exercise price of $117,281.88 per share, which vested upon grant, and they expire after seven years. Additionally, Mr. Govil was granted additional future options; (i) 2 shares of the Corporation’s common stock, CETX at an exercise price of $140,042.00 per share vesting on September 25, 2021; (ii) 2 shares of the Corporation’s common stock, CETX at an exercise price of $168,050.40 per share vesting on September 25, 2023; and (iii) 2 shares of the Corporation’s common stock, CETX at an exercise price of $201,660.48 per share vesting on September 25, 2025. During the years ended September 30, 2024, and 2023 the Company recognized $30,325 and $106,839 of share-based compensation expense on its outstanding options, respectively. The share-based compensation is listed under the caption “General and administrative” expenses on the Company’s Consolidated Statements of Operations. As of September 30, 2024, there was $33,071 of total unrecognized compensation cost related to non-vested stock options, which is expected to be recognized over a weighted-average period of 1.5 years. SCHEDULE OF STOCK OPTIONS ACTIVITY
|  | Number of Options |  |  | Weighted Average Exercise Price |  |  | Weighted Average Remaining Contractual Term (in years) |  |  | Aggregate Intrinsic Value |
Outstanding at September 30, 2022 |  |  | 22 |  |  | $ | 94,038.64 |  |  |  | 3.25 |  |  | $ | - |
Options granted |  |  | - |  |  |  | - |  |  |  | - |  |  | $ | - |
Options exercised |  |  | - |  |  |  | - |  |  |  | - |  |  |  |  |
Options forfeited |  |  | - |  |  |  | - |  |  |  | - |  |  |  |  |
Options cancelled |  |  | (4 | ) |  | $ | 43,547.40 |  |  |  |  |  |  | $ | - |
Outstanding at September 30, 2023 |  |  | 18 |  |  | $ | 105,258.92 |  |  |  | 2.25 |  |  | $ | - |
Options granted |  |  | - |  |  |  | - |  |  |  | - |  |  |  |  |
Options exercised |  |  | - |  |  |  | - |  |  |  | - |  |  |  |  |
Options forfeited |  |  | - |  |  |  | - |  |  |  | - |  |  |  |  |
Options cancelled |  |  | - |  |  |  | - |  |  |  | - |  |  |  |  |
Outstanding at September 30, 2024 |  |  | 18 |  |  | $ | 105,258.92 |  |  |  | 1.25 |  |  | $ | - |
Vested and exercisable at September 30, 2024 |  |  | 18 |  |  | $ | 105,258.92 |  |  |  |  |  |  | $ | - |

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