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CONTRACT ASSETS AND LIABILITIES (Tables) | 6 Months Ended
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Mar. 31, 2025
Contract Assets And Liabilities |
SCHEDULE OF CONTRACT ASSETS AND LIABILITIES | The following is a summary of the Company’s uncompleted contracts: SCHEDULE OF CONTRACT ASSETS AND LIABILITIES
|  | March 31, 2025 |  |  | September 30, 2024 |
Costs incurred on uncompleted contracts |  | $ | 6,215,870 |  |  | $ | 12,724,334 |
Estimated gross profit |  |  | 1,916,138 |  |  |  | 3,006,692 |
|  |  | 8,132,008 |  |  |  | 15,731,026 |
Applicable billings to date |  |  | (8,899,813 | ) |  |  | (16,000,023 | )
Net earnings in excess of billings / (billing in excess of costs) |  | $ | (767,805 | ) |  | $ | (268,997 | )
SCHEDULE OF CONTRACT ASSETS AND CONTACT LIABILITIES | SCHEDULE OF CONTRACT ASSETS AND CONTACT LIABILITIES
|  | For the three months ended |  |  | For six months ended |
|  | March 31, 2025 |  |  | March 31, 2024 |  |  | March 31, 2025 |  |  | March 31, 2024 |
Costs and Estimated Earnings in Excess of Billings on Uncompleted Contracts |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Contract asset, beginning balance |  | $ | 1,541,241 |  |  | $ | 1,694,135 |  |  | $ | 985,207 |  |  | $ | 1,739,201 |
Changes in revenue billed, contract price or cost estimates |  |  | (384,621 | ) |  |  | 285,544 |  |  |  | 171,413 |  |  |  | 240,478 |
Contract asset, net, ending balance |  | $ | 1,156,620 |  |  | $ | 1,979,679 |  |  | $ | 1,156,620 |  |  | $ | 1,979,679 |
Billings in Excess of Costs and Estimated Earnings on Uncompleted Contracts |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Contract liability, beginning balance |  |  | (1,279,187 | ) |  | $ | (988,725 | ) |  |  | (1,254,204 | ) |  | $ | (980,319 | )
Changes in revenue billed, contract price or cost estimates |  |  | (645,238 | ) |  |  | (910,684 | ) |  |  | (670,221 | ) |  |  | (919,090 | )
Contract liability, ending balance |  | $ | (1,924,425 | ) |  | $ | (1,899,409 | ) |  | $ | (1,924,425 | ) |  | $ | (1,899,409 | )
Net Billings in Excess of Costs and Estimated Earnings on Uncompleted Contracts |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Net billings in excess of costs, beginning balance |  | $ | 262,054 |  |  | $ | 705,410 |  |  | $ | (268,997 | ) |  | $ | 758,882 |
Changes in revenue billed, contract price or cost estimates |  |  | (1,029,859 | ) |  |  | (625,140 | ) |  | $ | (498,808 | ) |  |  | (678,612 | )
Net billings in excess of costs, ending balance |  | $ | (767,805 | ) |  | $ | 80,270 |  |  | $ | (767,805 | ) |  | $ | 80,270 |

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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. + References 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 + Details
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