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SHARE-BASED COMPENSATION | 12 Months Ended
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Sep. 30, 2025
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 1 share. This option has an exercise price of $1,759,228 per share, which vested upon grant, and they expire after seven years. Additionally, Mr. Govil was granted additional future options;
(i) | 1 share of the Corporation’s common stock, CETX, at an exercise price of $2,100,630 per share vesting on September 25, 2021;
(ii) | 1 share of the Corporation’s common stock, CETX, at an exercise price of $2,520,756 per share vesting on September 25, 2023; and
(iii) | 1 share of the Corporation’s common stock, CETX, at an exercise price of $3,024,907 per share vesting on September 25, 2025.
During the years ended September 30, 2025, and 2024 the Company recognized $14,236 and $30,325 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, 2025, there was $0 of total unrecognized compensation cost related to non-vested stock options. 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, 2023 |  |  | 7 |  |  | $ | 1,527,357 |  |  |  | 3.06 |  |  | $ | - |
Options granted |  |  | - |  |  |  | - |  |  |  | - |  |  |  |  |
Options exercised |  |  | - |  |  |  | - |  |  |  | - |  |  |  |  |
Options forfeited |  |  | - |  |  |  | - |  |  |  | - |  |  |  |  |
Options cancelled |  |  | - |  |  |  | - |  |  |  | - |  |  |  |  |
Outstanding at September 30, 2024 |  |  | 7 |  |  | $ | 1,527,357 |  |  |  | 2.05 |  |  | $ | - |
Vested and exercisable at September 30, 2024 |  |  | 7 |  |  | $ | 1,527,357 |  |  |  | 2.05 |  |  | $ | - |
Options granted |  |  | - |  |  |  | - |  |  |  | - |  |  |  |  |
Options exercised |  |  | - |  |  |  | - |  |  |  | - |  |  |  |  |
Options forfeited |  |  | - |  |  |  | - |  |  |  | - |  |  |  |  |
Options cancelled |  |  | - |  |  |  | - |  |  |  | - |  |  |  |  |
Outstanding at September 30, 2025 |  |  | 7 |  |  | $ | 1,527,357 |  |  |  | 1.05 |  |  | $ | - |
Vested and exercisable at September 30, 2025 |  |  | 7 |  |  | $ | 1,527,357 |  |  |  | 1.05 |  |  | $ | - |

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