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CONTRACT ASSETS AND LIABILITIES (Tables) | 3 Months Ended
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Dec. 31, 2023
Contract Assets And Liabilities |
SCHEDULE OF CONTRACT ASSETS AND LIABILITIES | The following is a summary of the Company’s uncompleted contracts: SCHEDULE OF CONTRACT ASSETS AND LIABILITIES
|  | December 31, 2023 |  |  | December 31, 2022 |
Costs incurred on uncompleted contracts |  | $ | 11,900,894 |  |  | $ | 2,779,408 |
Estimated gross profit |  |  | 3,020,654 |  |  |  | 1,145,663 |
|  |  | 14,921,548 |  |  |  | 3,925,071 |
Applicable billings to date |  |  | (14,216,138 | ) |  |  | (4,811,777 | )
Net billings in excess of costs, Ending balance |  | $ | 705,410 |  |  | $ | (886,706 | )
|  | December 31, 2023 |  |  | September 30, 2023 |
Included in the accompanying balance sheet under the following captions |  |  |  |  |  |  |  |
Contract assets, net |  |  |  |  |  |  |  |
Costs in excess, net |  | $ | 1,593,142 |  |  | $ | 1,680,071 |
Conditional retainage, net |  |  | 100,993 |  |  |  | 59,130 |
Total contract assets, net |  | $ | 1,694,135 |  |  | $ | 1,739,201 |
Contract liabilities |  |  |  |  |  |  |  |
Billings in excess |  |  | (988,725 | ) |  |  | (980,319 | )
Total contract liabilities |  | $ | (988,725 | ) |  | $ | (980,319 | )
|  | December 31, 2022 |  |  | September 30, 2022 |
Included in the accompanying balance sheet under the following captions |  |  |  |  |  |
Contract assets, net |  |  |  |  |  |  |  |
Costs in excess, net |  | $ | 521,172 |  |  | $ | 781,819 |
Total contract assets, net |  | $ | 521,172 |  |  | $ | 781,819 |
Contract liabilities |  |  |  |  |  |  |  |
Billings in excess |  |  | (1,407,878 | ) |  |  | (369,890 | )
Total contract liabilities |  | $ | (1,407,878 | ) |  | $ | (369,890 | )

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- Definition Tabular disclosure of receivable, contract asset, and contract liability from contract with customer. Includes, but is not limited to, change in contract asset and contract liability. + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Topic 606 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 10 -Publisher FASB -URI https://asc.fasb.org//1943274/2147479806/606-10-50-10 + Details
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