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INTERIM STATEMENT PRESENTATION (Tables)

9 Months Ended

Jun. 30, 2024

Accounting Policies [Abstract]

SCHEDULE OF ERROR CORRECTIONS AND PRIOR PERIOD ADJUSTMENTS

The effects of the correction to the individual effected line items in our Consolidated Statement of Operations are as follows:

SCHEDULE OF ERROR CORRECTIONS AND PRIOR PERIOD ADJUSTMENTS 

		For the three months ended June 30, 2023
		As previously reported				Corrections				As corrected
Loss per share - Basic & Diluted
Continuing Operations		$	(1.29	)		$	(0.07	)		$	(1.36	)

		For the six months ended June 30, 2023
		As previously reported				Corrections				As corrected
Loss per share - Basic & Diluted
Continuing Operations		$	(5.83	)		$	(0.07	)		$	(5.90	)

SCHEDULE OF EFFECT IMPLEMENTATION ON CONDENSED CONSOLIDATED BALANCE SHEET

The following table illustrates the effect of implementation of Update 2016-13 on the current expected credit losses for the following line items on the condensed consolidated balance sheet:

SCHEDULE OF EFFECT IMPLEMENTATION ON CONDENSED CONSOLIDATED BALANCE SHEET 

Assets:		October 1, 2023 As reported under ASC 326				September 30, 2023 Pre-ASC 326 Adoption				Impact of ASC 326 Adoption
Trade receivables, net		$	234,924			$	234,924			$	-
Contract assets, net		$	8,696			$	-			$	8,696
Royalties receivable, net - related party		$	10,000			$	-			$	10,000
Note receivable, net - related party		$	44,761			$	44,761			$	-

SCHEDULE OF EXPECTED CREDIT LOSSES ACTIVITY

The following table illustrates the current expected credit losses activity for the nine months ended June 30, 2024:

SCHEDULE OF EXPECTED CREDIT LOSSES ACTIVITY 

		October 1, 2023				June 30, 2024				June 30, 2024
		As of				For the nine months ended				As of
		October 1, 2023				June 30, 2024				June 30, 2024
Assets:
Trade receivables, net		$	234,924			$	(11,921	)		$	223,003
Trade receivables, net - related party		$	-			$	-			$	-
Trade receivables, net		$	-			$	-			$	-
Contract assets, net		$	8,696			$	8,590			$	17,286
Royalties receivable, net - related party		$	10,000			$	-			$	10,000
Note receivable, net - related party		$	44,761			$	1,427,403			$	1,472,164

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