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ORGANIZATION AND PLAN OF OPERATIONS (Tables) | 6 Months Ended
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Mar. 31, 2024
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
|  | March 31, 2023 |  |  | March 31, 2023 |
|  | Unaudited |
|  | for the three months ended |  |  | for the six months ended |
|  | March 31, 2023 |  |  | March 31, 2023 |
Revenues |  | $ | 19,369,100 |  |  | $ | 32,542,938 |
Net gain/(loss) |  |  | 41,272 |  |  |  | (6,392,032 | )

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