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ORGANIZATION AND PLAN OF OPERATIONS (Tables) | 9 Months Ended
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Jun. 30, 2024
Organization, Consolidation and Presentation of Financial Statements [Abstract] |
SCHEDULE OF BUSINESS ACQUISITION OF TANGIBLE AND INTANGIBLE ASSETS AND LIABILITIES | The consideration transferred 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: |  |  |  |  |  |  |  |
|  | Preliminary |  |  | Final |
Consideration Transferred: |  |  |  |  |  |  |  |
Cash |  | $ | 393,291 |  |  | $ | 393,291 |
Seller's note |  |  | 240,000 |  |  |  | 240,000 |
Financed amount |  |  | 2,160,000 |  |  |  | 2,160,000 |
Total consideration transferred |  | $ | 2,793,291 |  |  | $ | 2,793,291 |
Purchase Price Allocation: |  |  |  |  |  |  |  |
Inventory |  |  | 300,000 |  |  |  | 443,069 |
Contract assets |  |  | 667,259 |  |  |  | 667,259 |
Machinery and equipment |  |  | 1,625,000 |  |  |  | 1,625,000 |
Contract liabilities |  |  | (216,469 | ) |  |  | (216,469 | )
Accrued expenses |  |  | (57,499 | ) |  |  | (57,499 | )
Goodwill |  |  | 475,000 |  |  |  | 331,931 |
Total consideration transferred |  | $ | 2,793,291 |  |  | $ | 2,793,291 |
SCHEDULE OF PRO FORMA FINANCIAL INFORMATION | SCHEDULE OF PRO FORMA FINANCIAL INFORMATION
|  | June 30, 2023 |  |  | June 30, 2023 |
|  | Unaudited |
|  | for the three months ended |  |  | for the six months ended |
|  | June 30, 2023 |  |  | June 30, 2023 |
Revenues |  | $ | 17,294,252 |  |  | $ | 49,837,190 |
Net loss |  |  | (1,463,553 | ) |  |  | (7,855,584 | )

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- 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 + Details
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- 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 -Publisher FASB -URI https://asc.fasb.org/1943274/2147479328/805-10-50-2 + Details
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