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CONTRACT ASSETS AND LIABILITES (Tables)

12 Months Ended

Sep. 30, 2025

Contract Assets And Liabilites

SCHEDULE OF CONTRACT ASSETS AND LIABILITIES

The following is a summary of the Company’s uncompleted contracts.

 SCHEDULE OF CONTRACT ASSETS AND LIABILITIES

		September 30, 2025				September 30, 2024
Costs incurred on uncompleted contracts		$	10,344,923			$	12,724,334
Estimated gross profit			4,025,531				3,006,692
			14,370,454				15,731,026
Applicable billings to date			(15,045,345	)			(16,000,023	)
Net billing in excess of costs		$	(674,891	)		$	(268,997	)

SUMMARY OF CONTRACT ASSETS AND CONTACT LIABILITIES

 SUMMARY OF CONTRACT ASSETS AND CONTACT LIABILITIES

		For year ended
		September 30, 2025				September 30, 2024
Costs and Estimated Earnings in Excess of Billings on Uncompleted Contracts
Contract asset, beginning balance		$	985,207			$	1,739,201
Changes in revenue billed, contract price or cost estimates			(5,043	)			(753,994	)
Contract asset, net, ending balance		$	980,164			$	985,207
Billings in Excess of Costs and Estimated Earnings on Uncompleted Contracts
Contract liability, beginning balance			(1,254,204	)		$	(980,319	)
Changes in revenue billed, contract price or cost estimates			(400,851	)			(273,885	)
Contract liability, ending balance		$	(1,655,055	)		$	(1,254,204	)
Net Billings in Excess of Costs and Estimated Earnings on Uncompleted Contracts
Net billings in excess of costs, beginning balance		$	(268,997	)		$	758,882
Changes in revenue billed, contract price or cost estimates		$	(405,894	)			(1,027,879	)
Net billings in excess of costs, ending balance		$	(674,891	)		$	(268,997	)

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Summary of Contract With Customer Asset and Liability [Table Text Block]

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- Definition

Tabular disclosure of receivable, contract asset, and contract liability from contract with customer. Includes, but is not limited to, change in contract asset and contract liability.

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Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef
-Topic 606
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 10
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147479806/606-10-50-10

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