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PREPAID AND OTHER CURRENT ASSETS (Tables)

12 Months Ended

Sep. 30, 2025

Prepaid And Other Current Assets

SUMMARY OF PREPAID EXPENSES AND OTHER CURRENT ASSETS

Prepaid and other current assets consist of the following.

 SUMMARY OF PREPAID EXPENSES AND OTHER CURRENT ASSETS

		September 30, 2025				September 30, 2024
Prepaid expenses		$	1,327,463			$	547,914
Prepaid inventory			81,820				301,605
Deferred costs			132,434				71,359
Short-term investments			14,715				13,871
Prepaid income taxes			-				462,997
VAT and GST tax receivable			-				58,941
Prepaid expenses and other current assets total		$	1,556,432			$	1,456,687

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- Definition

Tabular disclosure of the amounts paid in advance for capitalized costs that will be expensed with the passage of time or the occurrence of a triggering event, and will be charged against earnings within one year or the normal operating cycle, if longer; the aggregate carrying amount of current assets, not separately presented elsewhere in the balance sheet; and other deferred costs.

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