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Note 1. General Organization and Business GlobeStar Therapeutics Corporation (the “Company”) was incorporated on April 29, 2016. The Company’s year-end is September 30. On October 4, 2019, the Company filed Articles of Continuance with the Secretary of State of Wyoming to continue its business in the state of Wyoming. As part of these Articles of Continuance, effective October 4, 2019, the Company has no limit on the authorized shares of common stock that can be issued. The Company filed its Certificate of Dissolution with the Secretary of State of Nevada on October 21, 2019 because it is no longer a Nevada corporation. The Company is developing an expanded platform of products that include addition of treatment for Multiple Sclerosis and other neurodegenerative diseases. The potential pharmaceutical products related to treatment for multiple sclerosis are licensed to the Company through the worldwide licensing agreement described in Note 8.

Note 2. Summary of Significant Accounting Policies Basis of Presentation The consolidated financial statements of the Company include the accounts of the Company and its wholly owned subsidiaries, SomaCeuticals, Inc., First Titan Energy, LLC and First Titan Technical, LLC from the date of their formations or acquisition. Significant intercompany transactions have been eliminated in consolidation. Use of Estimates The preparation of financial statements in conformity with GAAP requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the financial statements and the reported amounts of revenue and expenses during the reporting period. Actual results could differ from those estimates. Fair Value of Financial Instruments The Company’s balance sheet includes certain financial instruments. The carrying amounts of current assets and current liabilities approximate their fair value because of the relatively short period between the origination of these instruments and their expected realization. FASB Accounting Standards Codification (ASC) 820 Fair Value Measurements and Disclosures (ASC 820) defines fair value as the exchange price that would be received for an asset or paid to transfer a liability (an exit price) in the principal or most advantageous market for the asset or liability in an orderly transaction between market participants on the measurement date. ASC 820 also establishes a fair value hierarchy that distinguishes between (1) market participant assumptions developed based on market data obtained from independent sources (observable inputs) and (2) an entity’s own assumptions about market participant assumptions developed based on the best information available in the circumstances (unobservable inputs). The fair value hierarchy consists of three broad levels, which gives the highest priority to unadjusted quoted prices in active markets for identical assets or liabilities (Level 1) and the lowest priority to unobservable inputs (Level 3). The three levels of the fair value hierarchy are described below: <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 7.5in"> <tr style="vertical-align: top"> <td style="width: 7%">Level 1 -</td> <td style="width: 93%; text-align: justify">Unadjusted quoted prices in active markets that are accessible at the measurement date for identical, unrestricted assets or liabilities.</td></tr> <tr style="vertical-align: top"> <td> </td> <td style="text-align: justify"> </td></tr> <tr style="vertical-align: top"> <td>Level 2 -</td> <td style="text-align: justify">Inputs other than quoted prices included within Level 1 that are observable for the asset or liability, either directly or indirectly, including quoted prices for similar assets or liabilities in active markets; quoted prices for identical or similar assets or liabilities in markets that are not active; inputs other than quoted prices that are observable for the asset or liability (e.g., interest rates); and inputs that are derived principally from or corroborated by observable market data by correlation or other means.</td></tr> <tr style="vertical-align: top"> <td> </td> <td style="text-align: justify"> </td></tr> <tr style="vertical-align: top"> <td>Level 3 -</td> <td style="text-align: justify">Inputs that are both significant to the fair value measurement and unobservable.</td></tr> </table> Fair value estimates discussed herein are based upon certain market assumptions and pertinent information available to management as of September 30, 2023. The respective carrying value of certain on-balance-sheet financial instruments approximated their fair values due to the short-term nature of these instruments. These financial instruments include accounts payable and accrued expenses. Effective June 1, 2018, the Company adopted ASC 606 — Revenue from Contracts with Customers. Under ASC 606, the Company recognizes revenue from the commercial sales of products, licensing agreements and contracts to perform pilot studies by applying the following steps: (1) identifying the contract with a customer; (2) identifying the performance obligations in the contract; (3) determining the transaction price; (4) allocating the transaction price to each performance obligation in the contract; and (5) recognizing revenue when each performance obligation is satisfied. Advertising and Marketing Costs We expense advertising and marketing costs as incurred. Advertising and marketing costs were $3,900 and $43,031 for the years ended September 30, 2023 and 2022, respectively. Research and Development Costs Research and development costs are expensed as incurred. The Company incurred no research and development costs during the years ended September 30, 2023 and 2022. Cash and Cash Equivalents All cash is maintained with a major financial institution in the United States. Deposits with this bank may occasionally exceed the amount of insurance provided on such deposits. For the purpose of the financial statements, cash includes cash in banks. Cash was $0 and $6,365 as of September 30, 2023 and 2022, respectively. There were no cash equivalents as of September 30, 2023 and 2022. Income Taxes The Company accounts for income taxes under ASC 740 Income Taxes. Under the asset and liability method of ASC 740, deferred tax assets and liabilities are recognized for the future tax consequences attributable to differences between the financial statements carrying amounts of existing assets and liabilities and their respective tax bases. Deferred tax assets and liabilities are measured using enacted tax rates expected to apply to taxable income in the years in which those temporary differences are expected to be recovered or settled. The effect on deferred tax assets and liabilities of a change in tax rates is recognized in income in the period the enactment occurs. A valuation allowance is provided for certain deferred tax assets if it is more likely than not that the Company will not realize tax assets through future operations. No deferred tax assets or liabilities were recognized as of September 30, 2023 and 2022. Commitments and Contingencies The Company follows subtopic 450-20 of the FASB Accounting Standards Codification to report accounting for contingencies. Certain conditions may exist as of the date the consolidated financial statements are issued, which may result in a loss to the Company but which will only be resolved when one or more future events occur or fail to occur. The Company assesses such contingent liabilities, and such assessment inherently involves an exercise of judgment. There are no known commitments or contingencies as of September 30, 2023 or 2022. Recently Issued Accounting Pronouncements Accounting standards promulgated by the Financial Accounting Standards Board (the “FASB”) are subject to change. Changes in such standards may have an impact on our future financial statements. The following are a summary of recent accounting developments. In August 2020, the FASB issued ASU 2020-06, Debt - Debt with Conversion and Other Options (Subtopic 470- 20) and Derivatives and Hedging - Contracts in Entity’s Own Equity (Subtopic 815-40): Accounting for Convertible Instruments and Contracts in an Entity’s Own Equity (“ASU 2020-06”), which simplifies the accounting for certain financial instruments with characteristics of liabilities and equity. This ASU (1) simplifies the accounting for convertible debt instruments and convertible preferred stock by removing the existing guidance in ASC 470-20, Debt: Debt with Conversion and Other Options, that requires entities to account for beneficial conversion features and cash conversion features in equity, separately from the host convertible debt or preferred stock; (2) revises the scope exception from derivative accounting in ASC 815-40 for freestanding financial instruments and embedded features that are both indexed to the issuer’s own stock and classified in stockholders’ equity, by removing certain criteria required for equity classification; and (3) revises the guidance in ASC 260, Earnings Per Share, to require entities to calculate diluted earnings per share (EPS) for convertible instruments by using the if-converted method. In addition, entities must presume share settlement for purposes of calculating diluted EPS when an instrument may be settled in cash or shares. The Company adopted this guidance early on October 1, 2023 with no impact to the consolidated financial statements or results of operations of the Company. There are various other updates recently issued, most of which represented technical corrections to the accounting literature or application to specific industries and are not expected to a have a material impact on our consolidated financial position, results of operations or cash flows.

Basis of Presentation The consolidated financial statements of the Company include the accounts of the Company and its wholly owned subsidiaries, SomaCeuticals, Inc., First Titan Energy, LLC and First Titan Technical, LLC from the date of their formations or acquisition. Significant intercompany transactions have been eliminated in consolidation.

Use of Estimates The preparation of financial statements in conformity with GAAP requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the financial statements and the reported amounts of revenue and expenses during the reporting period. Actual results could differ from those estimates.

Fair Value of Financial Instruments The Company’s balance sheet includes certain financial instruments. The carrying amounts of current assets and current liabilities approximate their fair value because of the relatively short period between the origination of these instruments and their expected realization. FASB Accounting Standards Codification (ASC) 820 Fair Value Measurements and Disclosures (ASC 820) defines fair value as the exchange price that would be received for an asset or paid to transfer a liability (an exit price) in the principal or most advantageous market for the asset or liability in an orderly transaction between market participants on the measurement date. ASC 820 also establishes a fair value hierarchy that distinguishes between (1) market participant assumptions developed based on market data obtained from independent sources (observable inputs) and (2) an entity’s own assumptions about market participant assumptions developed based on the best information available in the circumstances (unobservable inputs). The fair value hierarchy consists of three broad levels, which gives the highest priority to unadjusted quoted prices in active markets for identical assets or liabilities (Level 1) and the lowest priority to unobservable inputs (Level 3). The three levels of the fair value hierarchy are described below: <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 7.5in"> <tr style="vertical-align: top"> <td style="width: 7%">Level 1 -</td> <td style="width: 93%; text-align: justify">Unadjusted quoted prices in active markets that are accessible at the measurement date for identical, unrestricted assets or liabilities.</td></tr> <tr style="vertical-align: top"> <td> </td> <td style="text-align: justify"> </td></tr> <tr style="vertical-align: top"> <td>Level 2 -</td> <td style="text-align: justify">Inputs other than quoted prices included within Level 1 that are observable for the asset or liability, either directly or indirectly, including quoted prices for similar assets or liabilities in active markets; quoted prices for identical or similar assets or liabilities in markets that are not active; inputs other than quoted prices that are observable for the asset or liability (e.g., interest rates); and inputs that are derived principally from or corroborated by observable market data by correlation or other means.</td></tr> <tr style="vertical-align: top"> <td> </td> <td style="text-align: justify"> </td></tr> <tr style="vertical-align: top"> <td>Level 3 -</td> <td style="text-align: justify">Inputs that are both significant to the fair value measurement and unobservable.</td></tr> </table> Fair value estimates discussed herein are based upon certain market assumptions and pertinent information available to management as of September 30, 2023. The respective carrying value of certain on-balance-sheet financial instruments approximated their fair values due to the short-term nature of these instruments. These financial instruments include accounts payable and accrued expenses. Effective June 1, 2018, the Company adopted ASC 606 — Revenue from Contracts with Customers. Under ASC 606, the Company recognizes revenue from the commercial sales of products, licensing agreements and contracts to perform pilot studies by applying the following steps: (1) identifying the contract with a customer; (2) identifying the performance obligations in the contract; (3) determining the transaction price; (4) allocating the transaction price to each performance obligation in the contract; and (5) recognizing revenue when each performance obligation is satisfied.

Advertising and Marketing Costs We expense advertising and marketing costs as incurred. Advertising and marketing costs were $3,900 and $43,031 for the years ended September 30, 2023 and 2022, respectively.

3900

43031

Research and Development Costs Research and development costs are expensed as incurred. The Company incurred no research and development costs during the years ended September 30, 2023 and 2022.

Cash and Cash Equivalents All cash is maintained with a major financial institution in the United States. Deposits with this bank may occasionally exceed the amount of insurance provided on such deposits. For the purpose of the financial statements, cash includes cash in banks. Cash was $0 and $6,365 as of September 30, 2023 and 2022, respectively. There were no cash equivalents as of September 30, 2023 and 2022.

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Income Taxes The Company accounts for income taxes under ASC 740 Income Taxes. Under the asset and liability method of ASC 740, deferred tax assets and liabilities are recognized for the future tax consequences attributable to differences between the financial statements carrying amounts of existing assets and liabilities and their respective tax bases. Deferred tax assets and liabilities are measured using enacted tax rates expected to apply to taxable income in the years in which those temporary differences are expected to be recovered or settled. The effect on deferred tax assets and liabilities of a change in tax rates is recognized in income in the period the enactment occurs. A valuation allowance is provided for certain deferred tax assets if it is more likely than not that the Company will not realize tax assets through future operations. No deferred tax assets or liabilities were recognized as of September 30, 2023 and 2022.

Commitments and Contingencies The Company follows subtopic 450-20 of the FASB Accounting Standards Codification to report accounting for contingencies. Certain conditions may exist as of the date the consolidated financial statements are issued, which may result in a loss to the Company but which will only be resolved when one or more future events occur or fail to occur. The Company assesses such contingent liabilities, and such assessment inherently involves an exercise of judgment. There are no known commitments or contingencies as of September 30, 2023 or 2022.

Recently Issued Accounting Pronouncements Accounting standards promulgated by the Financial Accounting Standards Board (the “FASB”) are subject to change. Changes in such standards may have an impact on our future financial statements. The following are a summary of recent accounting developments. In August 2020, the FASB issued ASU 2020-06, Debt - Debt with Conversion and Other Options (Subtopic 470- 20) and Derivatives and Hedging - Contracts in Entity’s Own Equity (Subtopic 815-40): Accounting for Convertible Instruments and Contracts in an Entity’s Own Equity (“ASU 2020-06”), which simplifies the accounting for certain financial instruments with characteristics of liabilities and equity. This ASU (1) simplifies the accounting for convertible debt instruments and convertible preferred stock by removing the existing guidance in ASC 470-20, Debt: Debt with Conversion and Other Options, that requires entities to account for beneficial conversion features and cash conversion features in equity, separately from the host convertible debt or preferred stock; (2) revises the scope exception from derivative accounting in ASC 815-40 for freestanding financial instruments and embedded features that are both indexed to the issuer’s own stock and classified in stockholders’ equity, by removing certain criteria required for equity classification; and (3) revises the guidance in ASC 260, Earnings Per Share, to require entities to calculate diluted earnings per share (EPS) for convertible instruments by using the if-converted method. In addition, entities must presume share settlement for purposes of calculating diluted EPS when an instrument may be settled in cash or shares. The Company adopted this guidance early on October 1, 2023 with no impact to the consolidated financial statements or results of operations of the Company. There are various other updates recently issued, most of which represented technical corrections to the accounting literature or application to specific industries and are not expected to a have a material impact on our consolidated financial position, results of operations or cash flows.

Note 3. Going Concern The accompanying consolidated financial statements have been prepared assuming that the Company will continue as a going concern. For the year ended September 30, 2023, the Company had a net loss of $1,949,249. As of September 30, 2023, the Company had a working capital deficit of $1,433,861 and an accumulated deficit of $20,454,025. The Company has no revenue. Without additional capital, the Company will not be able to remain in business. These factors raise a substantial doubt about the Company’s ability to continue as a going concern. The accompanying financial statements do not include any adjustments to reflect the possible future effects on the recoverability and classification of assets or the amounts and classifications of liabilities that may result from the possible inability of the Company to continue as a going concern. Management has plans to address the Company’s financial situation as follows: In the near term, management plans to continue to focus on raising the funds necessary to implement the Company’s business plan. Management will continue to seek out debt financing to obtain the capital required to meet the Company’s financial obligations. There is no assurance, however, that lenders will advance capital to the Company or that the new business operations will be profitable. The possibility of failure in obtaining additional funding and the potential inability to achieve profitability raise doubts about the Company’s ability to continue as a going concern. In the long term, management believes that the Company’s projects and initiatives will be successful and will provide cash flow to the Company, which will be used to finance the Company’s future growth. However, there can be no assurances that the Company’s planned activities will be successful, or that the Company will ultimately attain profitability. The Company’s long-term viability depends on its ability to obtain adequate sources of debt or equity funding to meet current commitments and fund the continuation of its business operations, and the ability of the Company to achieve adequate profitability and cash flows from operations to sustain its operations.

-1949249

1433861

-20454025

Note 4. Related Party Transactions For the year ended September 30, 2023 As of September 30, 2023 and September 30, 2022, the Company owed $454,665 and $379,126 to officers of the Company for compensation which are recorded as accounts payable related party. Additionally, during the years ended September 30, 2023 and 2022 the Company received short term, unsecured, non-interest bearing advances from the Company’s CEO totaling $21,200 and $2,500, respectively. As of September 30, 2023 and 2022, the Company owed $6,295 and $12,400 on these related party advances, respectively. In February 2022, the Company entered into an amended and restatement employment agreement with Jim Katzaroff, the CEO. Mr. Katzaroff is entitled to an annual salary of $<span id="xdx_902_eus-gaap--ProfessionalFees_c20220201__20220228__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--MrKatzaroffMember__srt--TitleOfIndividualAxis__srt--BoardOfDirectorsChairmanMember_zeNP9rw5Erxc" title="Annual fees">180,000 and a bonus as determined by the Board of Directors. Mr. Katzaroff may elect to receive payment in shares of stock based on the average of the three lowest trading prices for the 15 days prior to election of payment in stock. Further, in the event of a change of control of the Company, Mr. Katzaroff is entitled to a payment equal to 2.99 multiplied by the larger of the total compensation paid to Mr. Katzaroff over the prior 12-month period or the average compensation paid or payable to the Consultant over the prior <span id="xdx_90C_ecustom--PayableToConsultantTerm_dxL_c20220201__20220228__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--MrKatzaroffMember__srt--TitleOfIndividualAxis__srt--BoardOfDirectorsChairmanMember_z5HVqaChjJ15" title="Payable to consultant term::XDX::P3Y">three years. The Company awarded Mr. Katzaroff a total of <span id="xdx_90B_eus-gaap--CommonStockSharesOutstanding_iI_pid_uShares_c20230930__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--MrKatzaroffMember__srt--TitleOfIndividualAxis__srt--BoardOfDirectorsChairmanMember_zvFozS8VdCPe" title="Common stock, shares outstanding">35,000,000 common stock options with an exercise price of $<span id="xdx_905_eus-gaap--ClassOfWarrantOrRightExercisePriceOfWarrantsOrRights1_iI_pid_uUSDPShares_c20230930__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--MrKatzaroffMember__srt--TitleOfIndividualAxis__srt--BoardOfDirectorsChairmanMember_z5q3lcCeTzT1" title="Exercise price, per shares">0.009 per share, an exercise term of <span id="xdx_909_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardAwardVestingPeriod1_dxL_c20221001__20230930__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--MrKatzaroffMember__srt--TitleOfIndividualAxis__srt--BoardOfDirectorsChairmanMember_zJ4w7Y6iH3A" title="Exercise term::XDX::P5Y">five years. <span id="xdx_90F_ecustom--DescriptionOfOptions_c20221001__20230930__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--MrKatzaroffMember__srt--TitleOfIndividualAxis__srt--BoardOfDirectorsChairmanMember_z9VEcwTPcdNk" title="Description of options">The options vest 50% immediately, and the remainder on monthly basis over two years. Mr. Katzaroff is also entitled to additional options in the event of the Company issuing equity or equity equivalents in the future, with him receiving an amount of options equal to 3% of future options or warrants issued, excluding grants to officers. The exercise price of these additional options will be 110% of the price per equity equivalent. To date, a total of 11,632,356 additional options were issued to Mr. Katzaroff pursuant to the agreement terms. The total fair value of these option grants at issuance was $53,117. During the years ended September 30, 2023 and 2022, the Company recognized $108,802 and $186,926 of stock-based compensation, related to outstanding stock options under this agreement, respectively. At September 30, 2023, the Company had $42,228 of unrecognized expense related to options. <span id="xdx_900_ecustom--DescriptionOfAdditionalOptions_c20221001__20230930__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--MrKatzaroffMember_zGhV0Y25lZ2a" title="Description of additional options">Additionally, Mr. Katzaroff will earn a fee related to any strategic transaction, as defined in the agreement, including but not limited to acquisitions, divestitures, partnerships or joint ventures, of at least 2% for any transactions not introduced by Mr. Katzaroff, or 4% for any introduced by Mr. Katzaroff of up to $20,000,000, and an additional 0.75% - 3.5% for amounts above that threshold. As of June 30, 2023, no amounts have been earned or paid. Mr. Katzaroff will also receive an activity fee of 3% of gross revenues related to activities including securing a variety of vendor, sales or advertising relationships, or any new revenue generating activity. If such activity is a cost saving initiative instead of revenue generating, Mr. Katzaroff will receive 10% of the cost savings. As of September 30, 2023, no amounts have been earned or paid. On April 4, 2023, the Company issued 7,422,535 shares to James Katzaroff to settle $50,000 of accrued compensation. The Company recognized a loss of $3,442 on this issuance based on the fair value of the shares issued. On August 4, 2023, the Company issued <span id="xdx_909_eus-gaap--CommonStockSharesIssued_iI_pid_uShares_c20230804__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--RobertChicoskiMember__srt--TitleOfIndividualAxis__srt--ChiefFinancialOfficerMember_zscb06nF1Cnf" title="Issuance of common stock">2,000,000 shares to its CFO Robert Chicoski to settle $<span id="xdx_90A_eus-gaap--AccruedSalariesCurrent_iI_c20230804__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--RobertChicoskiMember__srt--TitleOfIndividualAxis__srt--ChiefFinancialOfficerMember_zvKUlSNATOF7" title="Compensation">12,000 of accrued compensation. The shares had a fair value of $<span id="xdx_90B_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingIntrinsicValue_iI_pid_c20230804__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--RobertChicoskiMember__srt--TitleOfIndividualAxis__srt--ChiefFinancialOfficerMember_zkCt2e2oWE9k" title="Fair value">3,600. No gain was recognized due to the related party nature of the transaction, with the Company recognizing the settlement in additional paid in capital. On September 26, 2023, the Company entered into an agreement with SMI HealthCare LLC (“SMIHC”) to manage an initial clinical trial, regulatory filings, intellectual property rights filings, manufacturing, sales and distribution in India, Southeast Asia, Africa, and the Middle East, excluding Israel and Iraq, and for government and private aid organizations, for the Company's patented Multiple Sclerosis treatment. The agreement with SMIHC was approved by the parties’ respective boards of directors. Implementation of the first phase is subject to the Company arranging financing. The first phase includes formation of the Company and SMIHC subsidiaries in India, the clinical trial, regulatory and intellectual property rights filings in India, identifying manufacturers, and planning for the commercial launch in India and countries in the region that accept Drug Controller General of India (“DCGI”) approvals. Implementation of the second phase is expected to commence approximately nine months later, and is subject to receipt of DCGI marketing approval and the Company arranging financing. The second phase may continue for the duration of patent validity, and consists initially of sales, marketing and distribution in India and thereafter, countries in SMIHC’s territory that will permit sales and distribution based upon DCGI approval. After proof of market in those countries, the intention is to seek regulatory approvals elsewhere in SMIHC’s territory in order to expand the sales and distribution of the Company’s MS products. <span id="xdx_903_ecustom--DescriptionIndefiniteLivedLicenseAgreements_c20230924__20230926__srt--TitleOfIndividualAxis__srt--BoardOfDirectorsChairmanMember_zRRshNVML1ia" title="Royalty on any sales under the agreement">Pursuant to with SMIHC, the Company will receive a 5% royalty on any sales under the agreement by the company formed in India under this agreement, and 50% of any sublicense revenue from the India company formed under the agreement. The Company will pay the following (i) initial fees of between $15,000 - $22,500, and monthly fees of between $5,000 and $12,500 per month for Phase A (ii) monthly fees of $12,500, increase after six months to $17,500 per month, and to $25,000 per month after one year. The fee will increase by 5% per year thereafter for Phase B (iii) an initial management fee of $15,000 upon certain milestones and monthly management fee of $5,000 per month thereafter. SMIHC is an affiliate of SMI Group LLC, a privately-held Los Angeles-based company. Kevin Spivak, a shareholder of the Company and consultant is the chairman of SMI Group though he did not advise the Company on this transaction and has waived fees payable to an SMI company for introducing SMIHC to the Company. On September 19, 2023, the Company entered into a supplement to employment agreement with Jim Katzaroff, the CEO. For Mr. Katzaroff’s contribution to the SMIHC transaction, he will be paid the following <span id="xdx_90A_ecustom--DescriptionOfOptions_c20230918__20230919__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--MrKatzaroffMember__srt--TitleOfIndividualAxis__srt--ChiefExecutiveOfficerMember_za5dcmGe2IY9" title="Description of options">(i) during the term of the agreement with SMIHC, a fee of 3% of any SMIHC generated revenue and (ii) not less than ¼ of the participation in Pro Forma Profits Before Tax to be payable to the Company at its senior executive pursuant to the SMIHC translation. Additionally, for Mr. Katzaroff’s contribution to the AIP transaction, he will be paid the following (i) if the Company invests in AIP, or merges with AIP, Mr. Katzaroff will receive a fee ranging from 1.5% - 4% during on the aggregate consideration of the AIP transaction and (ii) if AIP generated any revenue for the Company by reason of introductions, sales agency, distribution or other similar activities, he will receive a 3% fee for the term of the AIP transaction.

454665

379126

21200

2500

6295

12400

180000

35000000

0.009

The options vest 50% immediately, and the remainder on monthly basis over two years. Mr. Katzaroff is also entitled to additional options in the event of the Company issuing equity or equity equivalents in the future, with him receiving an amount of options equal to 3% of future options or warrants issued, excluding grants to officers. The exercise price of these additional options will be 110% of the price per equity equivalent. To date, a total of 11,632,356 additional options were issued to Mr. Katzaroff pursuant to the agreement terms. The total fair value of these option grants at issuance was $53,117. During the years ended September 30, 2023 and 2022, the Company recognized $108,802 and $186,926 of stock-based compensation, related to outstanding stock options under this agreement, respectively. At September 30, 2023, the Company had $42,228 of unrecognized expense related to options. Additionally, Mr. Katzaroff will earn a fee related to any strategic transaction, as defined in the agreement, including but not limited to acquisitions, divestitures, partnerships or joint ventures, of at least 2% for any transactions not introduced by Mr. Katzaroff, or 4% for any introduced by Mr. Katzaroff of up to $20,000,000, and an additional 0.75% - 3.5% for amounts above that threshold. As of June 30, 2023, no amounts have been earned or paid.

7422535

50000

3442

2000000

12000

3600

Pursuant to with SMIHC, the Company will receive a 5% royalty on any sales under the agreement by the company formed in India under this agreement, and 50% of any sublicense revenue from the India company formed under the agreement. The Company will pay the following (i) initial fees of between $15,000 - $22,500, and monthly fees of between $5,000 and $12,500 per month for Phase A (ii) monthly fees of $12,500, increase after six months to $17,500 per month, and to $25,000 per month after one year. The fee will increase by 5% per year thereafter for Phase B (iii) an initial management fee of $15,000 upon certain milestones and monthly management fee of $5,000 per month thereafter. (i) during the term of the agreement with SMIHC, a fee of 3% of any SMIHC generated revenue and (ii) not less than ¼ of the participation in Pro Forma Profits Before Tax to be payable to the Company at its senior executive pursuant to the SMIHC translation. Additionally, for Mr. Katzaroff’s contribution to the AIP transaction, he will be paid the following (i) if the Company invests in AIP, or merges with AIP, Mr. Katzaroff will receive a fee ranging from 1.5% - 4% during on the aggregate consideration of the AIP transaction and (ii) if AIP generated any revenue for the Company by reason of introductions, sales agency, distribution or other similar activities, he will receive a 3% fee for the term of the AIP transaction.

Note 5. Convertible Notes Payable and Advances Convertible notes payable consisted of the following at September 30, 2023 and 2022: <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 7.5in; border-collapse: collapse"> <tr style="vertical-align: bottom"> <td style="width: 70%"> </td> <td style="width: 1%"> </td> <td style="width: 1%"> </td> <td style="width: 12%"> </td> <td style="width: 1%"> </td> <td style="width: 1%"> </td> <td style="width: 1%"> </td> <td style="width: 12%"> </td> <td style="width: 1%"> </td></tr> <tr style="vertical-align: bottom"> <td> </td> <td> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center">September 30, 2023</td> <td> </td> <td> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center">September 30, 2022</td> <td> </td></tr> <tr style="vertical-align: bottom; background-color: #CCEEFF"> <td>Convertible note dated April 13, 2017 in the original principal amount of $20,000, no stated maturity date, bearing interest at 3% per year, convertible into common stock at a rate of $<span id="xdx_90A_eus-gaap--DebtInstrumentConvertibleConversionPrice1_iI_pid_uUSDPShares_c20230930__us-gaap--DebtInstrumentAxis__custom--ConvertibleNoteDateApril132017Member_zOzkWqQvhOi2" title="Conversion price">0.01 per share.</td> <td> </td> <td>$</td> <td id="xdx_981_eus-gaap--ConvertibleDebt_iI_c20230930__us-gaap--DebtInstrumentAxis__custom--ConvertibleNoteDateApril132017Member_zZogwH5ytNV8" style="text-align: right" title="Convertible note">—</td> <td> </td> <td> </td> <td>$</td> <td id="xdx_988_eus-gaap--ConvertibleDebt_iI_c20220930__us-gaap--DebtInstrumentAxis__custom--ConvertibleNoteDateApril132017Member_zzGyuPsZHcY6" style="text-align: right" title="Convertible note">20,000</td> <td> </td></tr> <tr style="vertical-align: bottom"> <td>Convertible note dated May 10, 2023 in the original principal amount of $21,300 maturing May 10, 2024, bearing interest at 12%, convertible beginning six months from issuance into common stock at a rate of 61% of the lowest trading price during the 20 days prior to conversion.</td> <td> </td> <td> </td> <td id="xdx_98D_eus-gaap--ConvertibleDebt_iI_c20230930__us-gaap--DebtInstrumentAxis__custom--ConvertibleNoteDateMay102023Member_ztWH9vH2bGR3" style="text-align: right" title="Convertible note">21,300</td> <td> </td> <td> </td> <td> </td> <td id="xdx_988_eus-gaap--ConvertibleDebt_iI_c20220930__us-gaap--DebtInstrumentAxis__custom--ConvertibleNoteDateMay102023Member_zcDOwJs2N2Bc" style="text-align: right" title="Convertible note">—</td> <td> </td></tr> <tr style="vertical-align: bottom; background-color: #CCEEFF"> <td>Convertible note dated July 3, 2023 in the original principal amount of $47,250 maturing April 15, 2024, bearing interest at 12%, convertible beginning six months from issuance into common stock at a rate of 61% of the lowest trading price during the 20 days prior to conversion.</td> <td> </td> <td style="border-bottom: Black 1pt solid"> </td> <td id="xdx_984_eus-gaap--ConvertibleDebt_iI_c20230930__us-gaap--DebtInstrumentAxis__custom--ConvertibleNoteDateJuly32023Member_zAhK1XvZklx3" style="border-bottom: Black 1pt solid; text-align: right" title="Convertible note">47,250</td> <td> </td> <td> </td> <td style="border-bottom: Black 1pt solid"> </td> <td id="xdx_985_eus-gaap--ConvertibleDebt_iI_c20220930__us-gaap--DebtInstrumentAxis__custom--ConvertibleNoteDateJuly32023Member_zQAsxuW559w9" style="border-bottom: Black 1pt solid; text-align: right" title="Convertible note">—</td> <td> </td></tr> <tr style="vertical-align: bottom"> <td>Total convertible notes payable </td> <td> </td> <td> </td> <td id="xdx_980_eus-gaap--ConvertibleNotesPayable_iI_c20230930_zHoDUVF4Nsk4" style="text-align: right" title="Total convertible notes payable">68,550</td> <td> </td> <td> </td> <td> </td> <td id="xdx_985_eus-gaap--ConvertibleNotesPayable_iI_c20220930_zVJXVhv9lc07" style="text-align: right" title="Total convertible notes payable">20,000</td> <td> </td></tr> <tr style="vertical-align: bottom; background-color: #CCEEFF"> <td>Unamortized discount</td> <td> </td> <td style="border-bottom: Black 1pt solid"> </td> <td id="xdx_981_eus-gaap--DebtInstrumentUnamortizedDiscount_iNI_di_c20230930_zudxhN8WrZp5" style="border-bottom: Black 1pt solid; text-align: right" title="Unamortized discount">(8,840</td> <td>)</td> <td> </td> <td style="border-bottom: Black 1pt solid"> </td> <td id="xdx_989_eus-gaap--DebtInstrumentUnamortizedDiscount_iNI_di_c20220930_zGeGvxvvZD63" style="border-bottom: Black 1pt solid; text-align: right" title="Unamortized discount">—</td> <td> </td></tr> <tr style="vertical-align: bottom"> <td> </td> <td> </td> <td> </td> <td style="text-align: right"> </td> <td> </td> <td> </td> <td> </td> <td style="text-align: right"> </td> <td> </td></tr> <tr style="vertical-align: bottom; background-color: #CCEEFF"> <td>Total current convertible notes payable, net of discount</td> <td> </td> <td style="border-bottom: black 2.25pt double">$</td> <td id="xdx_982_eus-gaap--ConvertibleDebt_iI_c20230930_zQIwsgwFwiT7" style="border-bottom: black 2.25pt double; text-align: right" title="Total current convertible notes payable, net of discount">59,710</td> <td> </td> <td> </td> <td style="border-bottom: black 2.25pt double">$</td> <td id="xdx_98B_eus-gaap--ConvertibleDebt_iI_c20220930_zJ8MVlkGtD1i" style="border-bottom: black 2.25pt double; text-align: right" title="Total current convertible notes payable, net of discount">20,000</td> <td> </td></tr> </table> All principal along with accrued interest is payable on the maturity date. <span id="xdx_90D_eus-gaap--DebtInstrumentConvertibleTermsOfConversionFeature_c20221001__20230930__us-gaap--ShortTermDebtTypeAxis__us-gaap--ConvertibleDebtMember_zFQYMZijcJ29" title="Beneficial conversion discount on convertible note payable">The notes are convertible into common stock at the option of the holder. The holder of the notes cannot convert the notes into shares of common stock if that conversion would result in the holder owning more than 4.9% of the outstanding stock of the Company. On May 10, 2023, the Company entered into a Securities Purchase Agreement (the “May 2023 Securities Purchase Agreement”) with 1800 Diagonal Lending LLC (“1800 Diagonal”). Pursuant to the terms of the May 2023 Securities Purchase Agreement, the Company issued a convertible promissory note (the “May 2023 Note”) to 1800 Diagonal in the aggregate principal amount of $<span id="xdx_90D_eus-gaap--StockIssuedDuringPeriodValueNewIssues_c20230508__20230510__us-gaap--TypeOfArrangementAxis__custom--May2023SecuritiesPurchaseAgreementMember_ztfR34XMzAng" title="Common stock issued for stock payable">21,300 with the Company receiving $15,000 in cash proceeds. Effective May 10, 2023, the Company issued the May 2023 Note to 1800 Diagonal consistent with the terms of the May 2023 Securities Purchase Agreement. The May 2023 Note bears interest at <span id="xdx_904_eus-gaap--DebtInstrumentInterestRateStatedPercentage_iI_pid_dp_uPure_c20230510__us-gaap--TypeOfArrangementAxis__custom--May2023SecuritiesPurchaseAgreementMember_zZTfw76SRcne" title="Interest rate">12%, with a 22% rate in the event of default, with an Original Issue Discount of $1,050 and matures on May 10, 2024. Pursuant to the terms of the May 2023 Note, the outstanding principal and accrued interest on the note shall be convertible beginning six months from issuance into shares of the Company’s common stock at 61% of the lowest trading price of the Company’s common stock during the 20 days prior to conversion. The Company recognized $6,300 of discount and deferred finance costs and amortized $2,462 during the six months ended June 30, 2023. The conversion option on the note payable was not bifurcated as a derivative under ASC 815 due to sufficient authorized shares being available to settle the conversion feature. On July 3, 2023, the Company entered into a Securities Purchase Agreement (the “July 2023 Securities Purchase Agreement”) with 1800 Diagonal Lending LLC (“1800 Diagonal”). Pursuant to the terms of the July 2023 Securities Purchase Agreement, the Company issued a convertible promissory note (the “May 2023 Note”) to 1800 Diagonal in the aggregate principal amount of $<span id="xdx_90C_eus-gaap--StockIssuedDuringPeriodValueNewIssues_c20230702__20230703__us-gaap--TypeOfArrangementAxis__custom--July2023SecuritiesPurchaseAgreementMember_z1d7n1FVf7wd" title="Common stock issued for stock payable">47,250 with the Company receiving $40,000 in cash proceeds. Effective July 3, 2023, the Company issued the July 2023 Note to 1800 Diagonal consistent with the terms of the July 2023 Securities Purchase Agreement. The July 2023 Note bears interest at <span id="xdx_905_eus-gaap--DebtInstrumentInterestRateStatedPercentage_iI_pid_dp_uPure_c20230703__us-gaap--TypeOfArrangementAxis__custom--July2023SecuritiesPurchaseAgreementMember_zsWZieHL85y3" title="Interest rate">12%, with a 22% rate in the event of default, with an Original Issue Discount of $2,250 and matures on April. 15, 2024. Pursuant to the terms of the July 2023 Note, the outstanding principal and accrued interest on the note shall be convertible beginning six months from issuance into shares of the Company’s common stock at 61% of the lowest trading price of the Company’s common stock during the 20 days prior to conversion. The Company recognized $7,250 of discount and deferred finance costs and amortized $2,248 during the year ended September 30, 2023. The conversion option on the note payable was not bifurcated as a derivative under ASC 815 due to sufficient authorized shares being available to settle the conversion feature. As of September 30, 2023 and September 30, 2022, accrued interest on convertible notes payable was $225,363 and $225,953, respectively. Conversions to Common Stock During the year ended September 30, 2023, the holders of the April 2017 convertible note payable elected to convert principal of $20,000 into 2,000,000 shares of common stock. The conversion was in accordance with the terms of the agreement and no gain or loss was recognized. Advances As of September 30, 2023 and 2022, the Company had non-interest bearing advances payable to third parties of $<span id="xdx_90D_eus-gaap--AccountsPayableAndAccruedLiabilitiesCurrentAndNoncurrent_iI_c20230930__us-gaap--ShortTermDebtTypeAxis__custom--AdvanceMember_zGdC7akD2W6c" title="Accounts payable and accrued liabilities"><span id="xdx_903_eus-gaap--AccountsPayableAndAccruedLiabilitiesCurrentAndNoncurrent_iI_c20220930__us-gaap--ShortTermDebtTypeAxis__custom--AdvanceMember_zd64JXPh6HNh" title="Accounts payable and accrued liabilities">59,650. These advances are payable on demand.

Convertible notes payable consisted of the following at September 30, 2023 and 2022: <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 7.5in; border-collapse: collapse"> <tr style="vertical-align: bottom"> <td style="width: 70%"> </td> <td style="width: 1%"> </td> <td style="width: 1%"> </td> <td style="width: 12%"> </td> <td style="width: 1%"> </td> <td style="width: 1%"> </td> <td style="width: 1%"> </td> <td style="width: 12%"> </td> <td style="width: 1%"> </td></tr> <tr style="vertical-align: bottom"> <td> </td> <td> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center">September 30, 2023</td> <td> </td> <td> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center">September 30, 2022</td> <td> </td></tr> <tr style="vertical-align: bottom; background-color: #CCEEFF"> <td>Convertible note dated April 13, 2017 in the original principal amount of $20,000, no stated maturity date, bearing interest at 3% per year, convertible into common stock at a rate of $<span id="xdx_90A_eus-gaap--DebtInstrumentConvertibleConversionPrice1_iI_pid_uUSDPShares_c20230930__us-gaap--DebtInstrumentAxis__custom--ConvertibleNoteDateApril132017Member_zOzkWqQvhOi2" title="Conversion price">0.01 per share.</td> <td> </td> <td>$</td> <td id="xdx_981_eus-gaap--ConvertibleDebt_iI_c20230930__us-gaap--DebtInstrumentAxis__custom--ConvertibleNoteDateApril132017Member_zZogwH5ytNV8" style="text-align: right" title="Convertible note">—</td> <td> </td> <td> </td> <td>$</td> <td id="xdx_988_eus-gaap--ConvertibleDebt_iI_c20220930__us-gaap--DebtInstrumentAxis__custom--ConvertibleNoteDateApril132017Member_zzGyuPsZHcY6" style="text-align: right" title="Convertible note">20,000</td> <td> </td></tr> <tr style="vertical-align: bottom"> <td>Convertible note dated May 10, 2023 in the original principal amount of $21,300 maturing May 10, 2024, bearing interest at 12%, convertible beginning six months from issuance into common stock at a rate of 61% of the lowest trading price during the 20 days prior to conversion.</td> <td> </td> <td> </td> <td id="xdx_98D_eus-gaap--ConvertibleDebt_iI_c20230930__us-gaap--DebtInstrumentAxis__custom--ConvertibleNoteDateMay102023Member_ztWH9vH2bGR3" style="text-align: right" title="Convertible note">21,300</td> <td> </td> <td> </td> <td> </td> <td id="xdx_988_eus-gaap--ConvertibleDebt_iI_c20220930__us-gaap--DebtInstrumentAxis__custom--ConvertibleNoteDateMay102023Member_zcDOwJs2N2Bc" style="text-align: right" title="Convertible note">—</td> <td> </td></tr> <tr style="vertical-align: bottom; background-color: #CCEEFF"> <td>Convertible note dated July 3, 2023 in the original principal amount of $47,250 maturing April 15, 2024, bearing interest at 12%, convertible beginning six months from issuance into common stock at a rate of 61% of the lowest trading price during the 20 days prior to conversion.</td> <td> </td> <td style="border-bottom: Black 1pt solid"> </td> <td id="xdx_984_eus-gaap--ConvertibleDebt_iI_c20230930__us-gaap--DebtInstrumentAxis__custom--ConvertibleNoteDateJuly32023Member_zAhK1XvZklx3" style="border-bottom: Black 1pt solid; text-align: right" title="Convertible note">47,250</td> <td> </td> <td> </td> <td style="border-bottom: Black 1pt solid"> </td> <td id="xdx_985_eus-gaap--ConvertibleDebt_iI_c20220930__us-gaap--DebtInstrumentAxis__custom--ConvertibleNoteDateJuly32023Member_zQAsxuW559w9" style="border-bottom: Black 1pt solid; text-align: right" title="Convertible note">—</td> <td> </td></tr> <tr style="vertical-align: bottom"> <td>Total convertible notes payable </td> <td> </td> <td> </td> <td id="xdx_980_eus-gaap--ConvertibleNotesPayable_iI_c20230930_zHoDUVF4Nsk4" style="text-align: right" title="Total convertible notes payable">68,550</td> <td> </td> <td> </td> <td> </td> <td id="xdx_985_eus-gaap--ConvertibleNotesPayable_iI_c20220930_zVJXVhv9lc07" style="text-align: right" title="Total convertible notes payable">20,000</td> <td> </td></tr> <tr style="vertical-align: bottom; background-color: #CCEEFF"> <td>Unamortized discount</td> <td> </td> <td style="border-bottom: Black 1pt solid"> </td> <td id="xdx_981_eus-gaap--DebtInstrumentUnamortizedDiscount_iNI_di_c20230930_zudxhN8WrZp5" style="border-bottom: Black 1pt solid; text-align: right" title="Unamortized discount">(8,840</td> <td>)</td> <td> </td> <td style="border-bottom: Black 1pt solid"> </td> <td id="xdx_989_eus-gaap--DebtInstrumentUnamortizedDiscount_iNI_di_c20220930_zGeGvxvvZD63" style="border-bottom: Black 1pt solid; text-align: right" title="Unamortized discount">—</td> <td> </td></tr> <tr style="vertical-align: bottom"> <td> </td> <td> </td> <td> </td> <td style="text-align: right"> </td> <td> </td> <td> </td> <td> </td> <td style="text-align: right"> </td> <td> </td></tr> <tr style="vertical-align: bottom; background-color: #CCEEFF"> <td>Total current convertible notes payable, net of discount</td> <td> </td> <td style="border-bottom: black 2.25pt double">$</td> <td id="xdx_982_eus-gaap--ConvertibleDebt_iI_c20230930_zQIwsgwFwiT7" style="border-bottom: black 2.25pt double; text-align: right" title="Total current convertible notes payable, net of discount">59,710</td> <td> </td> <td> </td> <td style="border-bottom: black 2.25pt double">$</td> <td id="xdx_98B_eus-gaap--ConvertibleDebt_iI_c20220930_zJ8MVlkGtD1i" style="border-bottom: black 2.25pt double; text-align: right" title="Total current convertible notes payable, net of discount">20,000</td> <td> </td></tr> </table>

2017-04-13

20000

0.03

0.01

20000

2023-05-10

21300

2024-05-10

0.12

21300

2023-07-03

47250

2024-04-15

0.12

47250

68550

20000

8840

59710

20000

The notes are convertible into common stock at the option of the holder. The holder of the notes cannot convert the notes into shares of common stock if that conversion would result in the holder owning more than 4.9% of the outstanding stock of the Company.

21300

15000

0.12

1050

2024-05-10

Pursuant to the terms of the May 2023 Note, the outstanding principal and accrued interest on the note shall be convertible beginning six months from issuance into shares of the Company’s common stock at 61% of the lowest trading price of the Company’s common stock during the 20 days prior to conversion.

6300

2462

47250

40000

0.12

2250

2024-04-15

Pursuant to the terms of the July 2023 Note, the outstanding principal and accrued interest on the note shall be convertible beginning six months from issuance into shares of the Company’s common stock at 61% of the lowest trading price of the Company’s common stock during the 20 days prior to conversion.

7250

2248

225363

225953

20000

2000000

59650

Note 6. Stockholders’ deficit Preferred Stock Our authorized preferred stock consists of 20,000,000 shares of $0.001 par value preferred stock. Series A Preferred Stock – Our board of directors has designated up to <span id="xdx_904_ecustom--PreferredStockSharesDesignated_iI_pid_uShares_c20230930__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesAPreferredStockMember_zKXFuRmDfbfc" title="Preferred stock, shares designated">6,000,000 shares of Series A Preferred Stock. The Series A Preferred Stock has a liquidation value of $<span id="xdx_904_eus-gaap--PreferredStockLiquidationPreference_iI_pid_uUSDPShares_c20230930__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesAPreferredStockMember_zZM5B0RAjmGd" title="Preferred stock liquidation preference">2.00 per share. The initial number issued is 5,000,000 with additional shares to be issued as a dividend not to exceed a total of <span id="xdx_900_eus-gaap--PreferredStockDividendsShares_pid_uShares_c20221001__20230930__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesAPreferredStockMember_zukkLaSAU335" title="Preferred stock dividends">6,000,000 shares. The rank of the Series A is prior to all common and preferred shares. In addition, the Series A Preferred Stock retains protective provisions to maintain their seniority with respect to liquidation or dissolution. The Series A Preferred Stock holds no voting rights and earns an <span id="xdx_907_eus-gaap--PreferredStockDividendRatePercentage_pid_dp_uPure_c20221001__20230930__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesAPreferredStockMember_zntOxl3vmwH8" title="Preferred stock dividend rate">8% per annum dividend, payable in additional shares of Series A Preferred Stock. At September 30, 2023 and 2022, there were <span id="xdx_903_eus-gaap--PreferredStockSharesOutstanding_iI_pid_do_uShares_c20220930__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesAPreferredStockMember_zIkl9zDDOUKa" title="Preferred stock, shares outstanding"><span id="xdx_902_eus-gaap--PreferredStockSharesOutstanding_iI_pid_do_uShares_c20230930__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesAPreferredStockMember_z4ADtdHakNr5" title="Preferred stock, shares outstanding">no shares of our Series A Preferred Stock outstanding, respectively. Series B Preferred Stock – Our board of directors has designated up to 1,000,000 shares of Series B Preferred Stock. The Series B Preferred Stock has a liquidation value of $<span id="xdx_900_eus-gaap--PreferredStockLiquidationPreference_iI_c20230930__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesBPreferredStockMember_z0c8elFEMaC8" title="Preferred stock liquidation preference">1.00 per share. The holders of the Series B Preferred Stock are entitled to dividends of <span id="xdx_909_eus-gaap--PreferredStockDividendRatePercentage_pid_dp_uPure_c20221001__20230930__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesBPreferredStockMember_zVgfVdKEHnel" title="Preferred stock dividend rate">8% per year payable quarterly in cash or in shares of common stock at the option of the Company. The holders of the Series B Preferred Stock have no voting rights. The Series B Preferred Stock is redeemable at the option of the Company at a price of $1.00 per share. At September 30, 2023 and 2022, there were <span id="xdx_90D_eus-gaap--PreferredStockSharesOutstanding_iI_pid_do_uShares_c20220930__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesBPreferredStockMember_zUzQ3vmumL46" title="Preferred stock, shares outstanding"><span id="xdx_908_eus-gaap--PreferredStockSharesOutstanding_iI_pid_do_uShares_c20230930__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesBPreferredStockMember_zFWHAX0Ohj29" title="Preferred stock, shares outstanding">no shares of our Series B Preferred Stock outstanding. Series C Preferred Stock – On September 12, 2017, our board of directors designated up to <span id="xdx_900_ecustom--PreferredStockSharesDesignated_iI_pid_uShares_c20170912__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesCPreferredStockMember_zW80q0bbGdz7" title="Preferred stock, shares designated">1,200,000 shares of Series C Preferred Stock with a liquidation value of $<span id="xdx_90F_eus-gaap--PreferredStockLiquidationPreference_iI_pid_uUSDPShares_c20170912__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesCPreferredStockMember_zwqijr9RvMqi" title="Preferred stock liquidation preference">0.50 per share. The holders of the Series C Preferred Stock have no voting rights. The Series C Preferred Stock is convertible at the option of the holder into shares of common stock at a rate of one share of common stock for each share of Series C Preferred Stock. The Series C Preferred Stock is redeemable at the option of the Company at a price of $<span id="xdx_90E_eus-gaap--PreferredStockRedemptionPricePerShare_iI_pid_uUSDPShares_c20170912__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesCPreferredStockMember_zoPh1AFMOjl3" title="Preferred stock redemption price per share">0.50 per share. The Series C Preferred Stock has been canceled, and there are <span id="xdx_90F_eus-gaap--PreferredStockSharesOutstanding_iI_pid_do_uShares_c20220930__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesCPreferredStockMember_zqjnI6Lbkza8" title="Preferred stock, shares outstanding"><span id="xdx_90C_eus-gaap--PreferredStockSharesOutstanding_iI_pid_do_uShares_c20230930__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesCPreferredStockMember_zYahE27G74aa" title="Preferred stock, shares outstanding">no shares of Series C Preferred Stock outstanding as of September 30, 2023 and 2022. Series D Preferred Stock – On September 21, 2017, our board of directors designated up to <span id="xdx_90A_ecustom--PreferredStockSharesDesignated_iI_pid_uShares_c20170921__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesDPreferredStockMember_zyeNW4QhKsme" title="Preferred stock, shares designated">539,988 shares of Series D Preferred Stock with a liquidation value of $<span id="xdx_901_eus-gaap--PreferredStockLiquidationPreference_iI_pid_uUSDPShares_c20170921__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesDPreferredStockMember_zKDE8CFMP2ec" title="Preferred stock liquidation preference">1.00 per share. The holders of the Series D Preferred Stock have no voting rights. <span id="xdx_90D_eus-gaap--PreferredStockConversionBasis_c20170920__20170921__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesDPreferredStockMember_zIlzsnTrDR9g" title="Preferred stock, conversion basis">The Series D Preferred Stock is convertible at the option of the holder into shares of common stock at a rate of $0.01 per share of common stock. The Series D Preferred Stock is not redeemable. In July 2023, the Company issued 50,998,800 shares to the holder of the Series D Preferred Stock for Full conversion of <span id="xdx_906_eus-gaap--PreferredStockSharesOutstanding_iI_pid_uShares_c20230731__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesDPreferredStockMember_zKuoM34ajx6k" title="Preferred stock, outstanding">509,988 shares outstanding. At September 30, 2023 and 2022, there were 0 and 509,988 shares of Series D Preferred Stock outstanding, respectively. Series E Preferred Stock – On August 3, 2015, our board of directors designated 1,000,000 shares of Series E Preferred stock. The Series E Preferred stock is subordinate to our common stock. It does not receive dividends and does not participate in equity distributions. The Series E Preferred stock retained 2/3 of the voting rights in the Company. At September 30, 2023 and 2022, there were <span id="xdx_902_eus-gaap--PreferredStockSharesAuthorized_iI_pid_uShares_c20220930__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesEPreferredStockMember__srt--TitleOfIndividualAxis__srt--DirectorMember_zfq8rPxFBKgj" title="Preferred stock authorized">1,000,000 shares of Series E Preferred stock outstanding. Dividends, when, as and if declared by the Board of Directors, shall be paid out of funds at the time legally available for such purposes. Series F Preferred Stock – On September 21, 2017, our board of directors designated up to 501,975 shares of Series F Preferred Stock with a liquidation value of $<span id="xdx_909_eus-gaap--PreferredStockLiquidationPreference_iI_pid_uUSDPShares_c20170921__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesFPreferredStockMember_zAkgLsHI3rl3" title="Preferred stock liquidation preference">1.00 per share. The holders of the Series F Preferred Stock have no voting rights. <span id="xdx_90A_eus-gaap--PreferredStockConversionBasis_c20170920__20170921__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesFPreferredStockMember_z0KXhxW0rxqg" title="Preferred stock, conversion basis">The Series F Preferred Stock is convertible at the option of the holder into shares of common stock at a rate of $0.01 per share of common stock. The Series F Preferred Stock is not redeemable. At September 30, 2021, 386,975 shares of the Series F Preferred Stock were issued and outstanding. During the year ended September 30, 2022, <span id="xdx_908_eus-gaap--ConvertiblePreferredStockSharesIssuedUponConversion_iI_pid_uShares_c20220930__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesFPreferredStockMember_zuFrSAz9NKCc" title="Convertible preferred stock shares">257,984 shares of Series F Preferred Stock was converted into <span id="xdx_903_eus-gaap--ConversionOfStockSharesConverted1_pid_uShares_c20211001__20220930__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesFPreferredStockMember_zkS87dQMWW67" title="Conversion of shares">25,798,400 shares of common stock. At September 30, 2023 and 2022, 128,991 shares of the Series F Preferred Stock were issued and outstanding. Conversions to Common Stock of Convertible Notes Payable During the year ended September 30, 2023, the holders of the April 2017 convertible note payable elected to convert principal of $20,000 into <span id="xdx_90A_eus-gaap--StockIssuedDuringPeriodSharesConversionOfUnits_pid_uShares_c20221001__20230930__us-gaap--ShortTermDebtTypeAxis__us-gaap--ConvertibleNotesPayableMember_zfGdwoEd7ebl" title="Shares converted">2,000,000 shares of common stock. The conversion was in accordance with the terms of the agreement and no gain or loss was recognized. Common stock issued for Services On April 6, 2023, the Company issued 50,000,000 shares to a consultant for services rendered to the Company. The shares had a fair value of $360,000. Common stock issued for settlement of liabilities During the year ended September 30, 2022, the Company issued <span id="xdx_90C_ecustom--StockIssuedDuringPeriodSharesConversionOfConvertibleSecurities1_pid_uShares_c20211001__20220930__us-gaap--StatementEquityComponentsAxis__us-gaap--CommonStockMember_zmwLLKbW5898" title="Stock issued during period, shares, conversion of convertible securities">6,000,000 shares of common stock and <span id="xdx_904_eus-gaap--StockIssuedDuringPeriodSharesConversionOfConvertibleSecurities_pid_uShares_c20211001__20220930__us-gaap--StatementEquityComponentsAxis__us-gaap--WarrantMember_zp3nHr1zR26j" title="Stock issued during period, shares, conversion of convertible securities">900,000 warrants for the settlement of liabilities totaling $15,000. The Company recorded a $146,460 loss on settlement of liabilities related to this transaction. On April 4, 2023, the Company issued 7,422,535 shares to James Katzaroff to settle $50,000 of accrued compensation. The Company recognized a loss of $3,442 on this issuance based on the fair value of the shares issued. On April 25, 2023, the Company issued <span id="xdx_90D_eus-gaap--CommonStockSharesIssued_iI_pid_uShares_c20230425__us-gaap--ResearchAndDevelopmentArrangementContractToPerformForOthersByTypeAxis__us-gaap--LicenseAgreementTermsMember_zNIDs1XJjdH6" title="Common stock, shares issued">7,261,087 shares of common stock to 7 to Stand to settle the outstanding royalty balance of $<span id="xdx_906_eus-gaap--RoyaltyExpense_c20230423__20230425__us-gaap--ResearchAndDevelopmentArrangementContractToPerformForOthersByTypeAxis__us-gaap--LicenseAgreementTermsMember_zNdKD7nn0vH6" title="Royalty expense">50,102 under the License Agreement. The Company recognized a gain of $<span id="xdx_900_eus-gaap--GainOnFairValueHedgeIneffectiveness_c20230423__20230425__us-gaap--ResearchAndDevelopmentArrangementContractToPerformForOthersByTypeAxis__us-gaap--LicenseAgreementTermsMember_zeHi5IpO6sxa" title="Recognized gain">10,166 on the issuance related to the fair value of the shares. See Note 7. Common stock issued for stock payable In July 2023, the Company also issued a total of 1,512,152 shares to settle subscription payables of $5,000. In December 2021, the Company issued 19,980,000 shares of common stock as part of the common stock unit sales that occurred during the year ended September 30, 2021. As of September 30, 2022, no shares are remaining to be issued for these unit sales. In September 2022, the Company received two subscriptions of $5,000 in cash for 1,515,152 shares of common stock and an equal number of warrants to purchase common stock at an exercise price of $0.01 for one year. In December 2022, the Company received $5,000 of cash as a subscription for an additional 1,515,152 shares of common stock and an equal number of warrants to purchase common stock at an exercise price of $0.01 for one year. The warrants had a fair value of $4,067 based on a Black-Scholes pricing model using the following assumptions: 1) volatility of <span id="xdx_90B_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsExpectedVolatilityRate_pid_dp_uPure_c20221201__20221231__us-gaap--StatementEquityComponentsAxis__us-gaap--WarrantMember_zX36DMsKDE9a" title="Volatility rate">176.37%; 2) risk free rate of <span id="xdx_902_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsRiskFreeInterestRate_pid_dp_uPure_c20221201__20221231__us-gaap--StatementEquityComponentsAxis__us-gaap--WarrantMember_zaH3RoZvFZJf" title="Risk free rate">4.74%; 3) dividend yield of <span id="xdx_901_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsExpectedDividendRate_pid_dp_uPure_c20221201__20221231__us-gaap--StatementEquityComponentsAxis__us-gaap--WarrantMember_zBfWyU56winl" title="Dividend yield">0% and 4) expected term of <span id="xdx_904_eus-gaap--SharebasedCompensationArrangementBySharebasedPaymentAwardFairValueAssumptionsExpectedTerm1_dxL_c20221201__20221231__us-gaap--StatementEquityComponentsAxis__us-gaap--WarrantMember_zIN9lAIbzmOb" title="Expected term::XDX::P1Y">1 year. In February 2023, the Company received $8,000 of cash and $7,000 of expenses paid on the Company’s behalf as a subscription for 7,500,000 shares of common stock. The common shares were issued in May 2023. Common Stock Warrants During the year ended September 30, 2023, the Company amended the exercise price of the common stock warrants issued to investors in its 2021 private placement to reduce the price from $<span id="xdx_90B_ecustom--ShareBasedCompensationArrangementWarrantOutstandingWeightedAverageExercisePrice_iI_pid_uUSDPShares_c20230930__us-gaap--SubsidiarySaleOfStockAxis__us-gaap--PrivatePlacementMember__srt--RangeAxis__srt--MaximumMember_zbz0pkBGmVFc" title="Amended the exercise price">0.03 per share to $<span id="xdx_90A_ecustom--ShareBasedCompensationArrangementWarrantOutstandingWeightedAverageExercisePrice_iI_pid_uUSDPShares_c20230930__us-gaap--SubsidiarySaleOfStockAxis__us-gaap--PrivatePlacementMember__srt--RangeAxis__srt--MinimumMember_zmHR8SVXsO91" title="Amended the exercise price">0.01 per share. In accordance with ASC 718, the Company estimated the incremental value of the warrants based on terms immediately preceding the amendment, and immediately after the amendment, using the follow range of assumptions in a Black-Scholes option price model: 1) volatility of <span id="xdx_909_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsExpectedVolatilityRate_pid_dp_uPure_c20221001__20230930__us-gaap--SubsidiarySaleOfStockAxis__us-gaap--PrivatePlacementMember__us-gaap--StatementEquityComponentsAxis__us-gaap--WarrantMember_z87oLmzdTSpc" title="Volatility rate">203%; 2) expected term of approximately <span id="xdx_903_eus-gaap--SharebasedCompensationArrangementBySharebasedPaymentAwardFairValueAssumptionsExpectedTerm1_dxL_c20221001__20230930__us-gaap--SubsidiarySaleOfStockAxis__us-gaap--PrivatePlacementMember__us-gaap--StatementEquityComponentsAxis__us-gaap--WarrantMember_zU5nvM2QvOXc" title="Expected term::XDX::P1Y">one year; 3) risk-free rate of <span id="xdx_90A_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsRiskFreeInterestRate_pid_dp_uPure_c20221001__20230930__us-gaap--SubsidiarySaleOfStockAxis__us-gaap--PrivatePlacementMember__us-gaap--StatementEquityComponentsAxis__us-gaap--WarrantMember_z4Iy6EQsXMha" title="Risk free rate">5.05%; 5) a common stock price at the date of grant of $<span id="xdx_902_eus-gaap--SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsNonvestedWeightedAverageGrantDateFairValue_iI_pid_uUSDPShares_c20230930__us-gaap--SubsidiarySaleOfStockAxis__us-gaap--PrivatePlacementMember__us-gaap--StatementEquityComponentsAxis__us-gaap--WarrantMember_zD2KHdHBJeUl" title="Grant stock price, per share">0.086 and 6) a dividend yield of <span id="xdx_902_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsExpectedDividendRate_pid_dp_uPure_c20221001__20230930__us-gaap--SubsidiarySaleOfStockAxis__us-gaap--PrivatePlacementMember__us-gaap--StatementEquityComponentsAxis__us-gaap--WarrantMember_zX2iGLTAsqf8" title="Dividend yield">0%. The Company recognized stock-based compensation expense of $<span id="xdx_900_eus-gaap--EmployeeBenefitsAndShareBasedCompensation_c20221001__20230930__us-gaap--StatementClassOfStockAxis__custom--CommonStockWarrantsMember_zJbHin8wM4th" title="Stock based compensation related to repricing">51,761 related to the repricing. In February 2022, the Company entered into a consulting agreement with Spivak Management, Inc. (the “Consultant”). Under the agreement, the Consultant will provide business strategy advice and introductions to the Company for a period of five years unless mutually terminated sooner. The Consultant is also entitled to additional warrants in the event of the Company issuing equity or equity equivalents in the future, with him receiving an number of warrants equal to 3% of future warrants issued, excluding grants to officers. The exercise price of these additional warrants will be 110% of the price per equity equivalent. The total fair value of these option grants at issuance was $53,117 using the follow range of assumptions in a Black-Scholes option price model volatility of <span id="xdx_902_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsExpectedVolatilityRate_pid_dp_uPure_c20220201__20220228__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--SpivakManagementIncMember__srt--RangeAxis__srt--MinimumMember_zs41nTR2eoZj" title="Volatility rate">215.45 % - <span id="xdx_90A_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsExpectedVolatilityRate_pid_dp_uPure_c20220201__20220228__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--SpivakManagementIncMember__srt--RangeAxis__srt--MaximumMember_zO8AqcJNoNIa" title="Volatility rate">253.78% ; 2) risk free rate of <span id="xdx_90D_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsRiskFreeInterestRate_pid_dp_uPure_c20220201__20220228__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--SpivakManagementIncMember__srt--RangeAxis__srt--MinimumMember_zCaw30Vrofzh">2.37% - <span id="xdx_904_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsRiskFreeInterestRate_pid_dp_uPure_c20220201__20220228__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--SpivakManagementIncMember__srt--RangeAxis__srt--MaximumMember_zSCqgYJgvMGa">4.46%; 3) dividend yield of <span id="xdx_90C_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsExpectedDividendRate_pid_dp_uPure_c20220201__20220228__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--SpivakManagementIncMember_zDDEiqa6wIIb" title="Dividend yield">0% and 4) expected term of <span id="xdx_905_eus-gaap--SharebasedCompensationArrangementBySharebasedPaymentAwardFairValueAssumptionsExpectedTerm1_dxL_c20220201__20220228__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--SpivakManagementIncMember_zRC5z00tCdSc" title="Expected term::XDX::P5Y">5.0 years. During the years ended September 30, 2023 the Company recognized $53,117, related to this agreement, respectively. The Company recognized $322,266 of expense related to these warrants during the year ended September 30, 2022. The Company estimated the fair value of the warrants based on a Black-Scholes pricing model using the following assumptions: 1) volatility of 254.43%; 2) risk free rate of 1.76%; 3) dividend yield of 0% and 4) expected term of 5 years. The following table summarizes the stock warrant activity for the years ended September 30, 2023 and 2022: <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 7.5in; border-collapse: collapse"> <tr style="vertical-align: bottom"> <td> </td> <td> </td> <td colspan="2" style="border-bottom: black 1pt solid; text-align: center">Warrants</td> <td> </td> <td> </td> <td colspan="2" style="border-bottom: black 1pt solid; text-align: center">Weighted-Average Exercise Price Per Share</td> <td> </td></tr> <tr style="vertical-align: bottom; background-color: #CCEEFF"> <td style="width: 68%">Outstanding, September 30, 2021</td> <td style="width: 1%"> </td> <td style="width: 1%"> </td> <td id="xdx_98A_ecustom--ShareBasedCompensationArrangementWarrantOutstandingNumberOne_iS_pid_uShares_c20211001__20220930_z062JTjLZGkd" style="width: 13%; text-align: right" title="Warrants outstanding, beginning">29,970,000</td> <td style="width: 1%"> </td> <td style="width: 1%"> </td> <td style="width: 1%">$</td> <td id="xdx_986_ecustom--ShareBasedCompensationArrangementWarrantOutstandingWeightedAverageExercisePrice_iS_pid_uUSDPShares_c20211001__20220930_zghcaMVCG3ja" style="width: 13%; text-align: right">0.03</td> <td style="width: 1%"> </td></tr> <tr style="vertical-align: bottom"> <td>Granted</td> <td> </td> <td> </td> <td id="xdx_98E_ecustom--ShareBasedCompensationArrangementWarrantGrantedNumberone_pid_uShares_c20211001__20220930_zPCQYFjLXQtf" style="text-align: right" title="Granted">41,415,152</td> <td> </td> <td> </td> <td> </td> <td id="xdx_985_ecustom--ShareBasedCompensationArrangementWarrantExercisedWeightedAverageTwoExercisePrice_pid_uUSDPShares_c20211001__20220930_zX0LJFE3i2Gd" style="text-align: right">0.01</td> <td> </td></tr> <tr style="vertical-align: bottom; background-color: #CCEEFF"> <td>Exercised</td> <td> </td> <td> </td> <td style="text-align: right">—</td> <td> </td> <td> </td> <td> </td> <td style="text-align: right">—</td> <td> </td></tr> <tr style="vertical-align: bottom"> <td>Forfeited</td> <td> </td> <td> </td> <td style="text-align: right">—</td> <td> </td> <td> </td> <td> </td> <td style="text-align: right">—</td> <td> </td></tr> <tr style="vertical-align: bottom; background-color: #CCEEFF"> <td>Expired</td> <td> </td> <td style="border-bottom: black 1pt solid"> </td> <td style="border-bottom: black 1pt solid; text-align: right">—</td> <td> </td> <td> </td> <td> </td> <td style="text-align: right">—</td> <td> </td></tr> <tr style="vertical-align: bottom"> <td>Outstanding, September 30, 2022</td> <td> </td> <td> </td> <td id="xdx_981_ecustom--ShareBasedCompensationArrangementWarrantOutstandingNumberOne_iS_pid_uShares_c20221001__20230930_z0eaq2Ki1N1i" style="text-align: right" title="Warrants outstanding, beginning">71,385,152</td> <td> </td> <td> </td> <td>$</td> <td id="xdx_981_ecustom--ShareBasedCompensationArrangementWarrantOutstandingWeightedAverageExercisePrice_iS_pid_uUSDPShares_c20221001__20230930_zj1eTaNIKHXb" style="text-align: right" title="Warrants outstanding, beginning (in per shares)">0.02</td> <td> </td></tr> <tr style="vertical-align: bottom; background-color: #CCEEFF"> <td>Granted</td> <td> </td> <td> </td> <td id="xdx_982_ecustom--ShareBasedCompensationArrangementWarrantGrantedNumberone_pid_uShares_c20221001__20230930_zvQE75HR9CCd" style="text-align: right" title="Granted">90,181,342</td> <td> </td> <td> </td> <td> </td> <td id="xdx_986_ecustom--ShareBasedCompensationArrangementWarrantExercisedWeightedAverageTwoExercisePrice_pid_uUSDPShares_c20221001__20230930_zvHWeEYH4k1d" style="text-align: right" title="Granted (in per shares)">0.002</td> <td> </td></tr> <tr style="vertical-align: bottom"> <td>Exercised</td> <td> </td> <td> </td> <td style="text-align: right">—</td> <td> </td> <td> </td> <td> </td> <td style="text-align: right">—</td> <td> </td></tr> <tr style="vertical-align: bottom; background-color: #CCEEFF"> <td>Forfeited</td> <td> </td> <td> </td> <td style="text-align: right">—</td> <td> </td> <td> </td> <td> </td> <td style="text-align: right">—</td> <td> </td></tr> <tr style="vertical-align: bottom"> <td>Expired</td> <td> </td> <td style="border-bottom: black 1pt solid"> </td> <td id="xdx_984_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsGrantsInPeriod_pid_uShares_c20221001__20230930_zIY9jny6tkgc" style="border-bottom: black 1pt solid; text-align: right" title="Expired">(3,030,304</td> <td>)</td> <td> </td> <td> </td> <td id="xdx_98E_ecustom--ShareBasedCompensationArrangementWarrantExpirationWeightedAverageTwoExercisePrice_pid_uUSDPShares_c20221001__20230930_zXozFhfhvSa2" style="text-align: right" title="Expired (in per shares)">0.01</td> <td> </td></tr> <tr style="vertical-align: bottom; background-color: #CCEEFF"> <td>Outstanding, September 30, 2023</td> <td> </td> <td style="border-bottom: black 2.25pt double"> </td> <td id="xdx_982_ecustom--ShareBasedCompensationArrangementWarrantOutstandingNumberOne_iE_pid_uShares_c20221001__20230930_z4G9JS1zZso1" style="border-bottom: black 2.25pt double; text-align: right" title="Warrants outstanding, ending">158,536,190</td> <td> </td> <td> </td> <td>$</td> <td id="xdx_98C_ecustom--ShareBasedCompensationArrangementWarrantOutstandingWeightedAverageExercisePrice_iE_pid_uUSDPShares_c20221001__20230930_zulhXR2iUPq3" style="text-align: right" title="Warrants outstanding, ending (in per shares)">0.01</td> <td> </td></tr> </table> As of September 30, 2023, the outstanding warrants had an expected remaining life of <span id="xdx_905_eus-gaap--SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsOutstandingWeightedAverageRemainingContractualTerm2_dxL_c20221001__20230930__us-gaap--StatementEquityComponentsAxis__us-gaap--WarrantMember_z6or26Gg86h" title="Expected life::XDX::P1Y7M6D">1.60 years and have an intrinsic value of $<span id="xdx_90C_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsVestedAndExpectedToVestExercisableAggregateIntrinsicValue_iI_c20230930__us-gaap--StatementEquityComponentsAxis__us-gaap--WarrantMember_zMpBSMhjfPOj" title="Aggregate intrinsic value">69,300. Common Stock Options As discussed in Note 4, The Company awarded common stock options to Mr. Katzaroff in connection with his amended and restated employment agreement. During the year ended September 30, 2023, the Company estimated the fair value of the options to be $53,117, using the following assumptions range: 1) volatility of <span id="xdx_90C_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsExpectedVolatilityRate_pid_dp_uPure_c20221001__20230930__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--MrKatzaroffMember__srt--RangeAxis__srt--MinimumMember_zlZKoeJRIDD3" title="Volatility rate">215.45 % - <span id="xdx_90F_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsExpectedVolatilityRate_pid_dp_uPure_c20221001__20230930__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--MrKatzaroffMember__srt--RangeAxis__srt--MaximumMember_zxbLc1QiSAk5" title="Volatility rate">253.78% ; 2) risk free rate of <span id="xdx_907_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsRiskFreeInterestRate_c20221001__20230930__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--MrKatzaroffMember__srt--RangeAxis__srt--MinimumMember_zan4hHoXr1M5" title="Risk free rate">2.37% -<span id="xdx_902_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsRiskFreeInterestRate_c20221001__20230930__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--MrKatzaroffMember__srt--RangeAxis__srt--MaximumMember_zBmZq7KXZ7o5" title="Risk free rate"> 4.46%; 3) dividend yield of <span id="xdx_905_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsExpectedDividendRate_pid_dp_uPure_c20221001__20230930__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--MrKatzaroffMember_zk1DMsoCHTzb">0% and 4) expected term of <span id="xdx_90F_eus-gaap--SharebasedCompensationArrangementBySharebasedPaymentAwardFairValueAssumptionsExpectedTerm1_dtxL_c20221001__20230930__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--MrKatzaroffMember_zynY7EvA2aa7" title="Expected term::XDX::P5Y">5.0 years. The Company recognized $108,802 of expense related to the fair value of options vesting during the year ended September 30, 2023. The Company recognized $186,926 of expense related to the fair value of options vesting during the year ended September 30, 2022. The Company expects to recognize an additional $42,229 of expense related to these options assuming all vest. The Company also recognized $696,294 of expense related to the estimated fair value of stock options awarded to officers of the Company. The Company awarded 50,000,000 options with a $0.01 exercise price to the Company’s CFO Robert Chicoski that expire in May 2026, and awarded 20,000,000 options with an exercise price of $0.01 each to Mr. Farley and Mr. Penderghast which expire in April 2026. The fair value was estimated using a Black-Scholes option pricing model and the following assumptions: 1) volatility of 184%; 2) expected term of approximately three years; 3) risk-free rate of 4.52%; 5) a common stock price at the date of grant of $0.086 and 6) a dividend yield of 0%. The option wards vested immediately. At September 30, 2023, the Company had $42,229 of unrecognized expenses related to options. The following table summarizes the stock option activity for the years ended September 30, 2023 and 2022: <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 7.5in; border-collapse: collapse"> <tr style="vertical-align: bottom"> <td> </td> <td style="padding-bottom: 0.6pt"> </td> <td colspan="2" style="border-bottom: black 1pt solid; text-align: center">Options</td> <td style="padding-bottom: 0.6pt"> </td> <td style="padding-bottom: 0.6pt"> </td> <td colspan="2" style="border-bottom: black 1pt solid; text-align: center">Weighted-Average Exercise Price Per Share</td> <td style="padding-bottom: 0.6pt"> </td></tr> <tr style="vertical-align: bottom; background-color: #CCEEFF"> <td style="width: 68%">Outstanding, September 30, 2021</td> <td style="width: 1%"> </td> <td style="width: 1%"> </td> <td id="xdx_98D_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingNumber_iS_pid_uShares_c20211001__20220930_zS5mpZtqqq8" style="width: 13%; text-align: right" title="Option outstanding, beginning">70,000,000</td> <td style="width: 1%"> </td> <td style="width: 1%"> </td> <td style="width: 1%">$</td> <td id="xdx_985_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingWeightedAverageExercisePrice_iS_pid_uUSDPShares_c20211001__20220930_zcPdHhq35h9k" style="width: 13%; text-align: right" title="Option outstanding, beginning (in per shares)">0.03</td> <td style="width: 1%"> </td></tr> <tr style="vertical-align: bottom"> <td>Granted</td> <td> </td> <td> </td> <td id="xdx_980_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsGrantsInPeriodGross_pid_uShares_c20211001__20220930_zPiBfH3VHE67" style="text-align: right" title="Granted">35,000,000</td> <td> </td> <td> </td> <td> </td> <td id="xdx_984_eus-gaap--ShareBasedCompensationArrangementsByShareBasedPaymentAwardOptionsGrantsInPeriodWeightedAverageExercisePrice_pid_uUSDPShares_c20211001__20220930_zlrcZsRaifHc" style="text-align: right" title="Granted (in per shares)">0.01</td> <td> </td></tr> <tr style="vertical-align: bottom; background-color: #CCEEFF"> <td>Exercised</td> <td> </td> <td> </td> <td id="xdx_98F_eus-gaap--StockIssuedDuringPeriodSharesStockOptionsExercised_pid_uShares_c20211001__20220930_zO0ba1Ev3nBj" style="text-align: right" title="Exercised">—</td> <td> </td> <td> </td> <td> </td> <td id="xdx_984_eus-gaap--ShareBasedCompensationArrangementsByShareBasedPaymentAwardOptionsExercisesInPeriodWeightedAverageExercisePrice_pid_uUSDPShares_c20211001__20220930_zd69wGL7qA2j" style="text-align: right" title="Exercised (in per shares)">—</td> <td> </td></tr> <tr style="vertical-align: bottom"> <td>Forfeited</td> <td> </td> <td> </td> <td id="xdx_98D_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsForfeituresInPeriod_pid_uShares_c20211001__20220930_znRAwKSQfQ8f" style="text-align: right" title="Forfeited">—</td> <td> </td> <td> </td> <td> </td> <td id="xdx_981_eus-gaap--ShareBasedCompensationArrangementsByShareBasedPaymentAwardOptionsForfeituresInPeriodWeightedAverageExercisePrice_pid_uUSDPShares_c20211001__20220930_zwwCvP5e9mk7" style="text-align: right" title="Forfeited (in per shares)">—</td> <td> </td></tr> <tr style="vertical-align: bottom; background-color: #CCEEFF"> <td>Expired</td> <td> </td> <td style="border-bottom: black 1pt solid"> </td> <td id="xdx_982_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsExpirationsInPeriod_iN_pid_di_uShares_c20211001__20220930_z33ZcXqfYrs4" style="border-bottom: black 1pt solid; text-align: right" title="Expired">—</td> <td> </td> <td> </td> <td> </td> <td id="xdx_984_eus-gaap--ShareBasedCompensationArrangementsByShareBasedPaymentAwardOptionsExpirationsInPeriodWeightedAverageExercisePrice_pid_uUSDPShares_c20211001__20220930_zzhVpXm8OvN9" style="text-align: right" title="Expired (in per shares)">—</td> <td> </td></tr> <tr style="vertical-align: bottom"> <td>Outstanding, September 30, 2022</td> <td> </td> <td> </td> <td id="xdx_98D_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingNumber_iS_pid_uShares_c20221001__20230930_zoHsDF43yicc" style="text-align: right" title="Option outstanding, beginning">105,000,000</td> <td> </td> <td> </td> <td> </td> <td id="xdx_98B_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingWeightedAverageExercisePrice_iS_pid_uUSDPShares_c20221001__20230930_zt3PGXztQSc1" style="text-align: right">0.02</td> <td> </td></tr> <tr style="vertical-align: bottom; background-color: #CCEEFF"> <td>Granted</td> <td> </td> <td> </td> <td id="xdx_98D_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsGrantsInPeriodGross_pid_uShares_c20221001__20230930_zzs0GBLC8Dx7" style="text-align: right" title="Granted">101,632,356</td> <td> </td> <td> </td> <td> </td> <td id="xdx_985_eus-gaap--ShareBasedCompensationArrangementsByShareBasedPaymentAwardOptionsGrantsInPeriodWeightedAverageExercisePrice_pid_uUSDPShares_c20221001__20230930_zjwRCb4uZ1w2" style="text-align: right">0.01</td> <td> </td></tr> <tr style="vertical-align: bottom"> <td>Exercised</td> <td> </td> <td> </td> <td id="xdx_984_eus-gaap--StockIssuedDuringPeriodSharesStockOptionsExercised_pid_uShares_c20221001__20230930_zhHOgcE2jtS2" style="text-align: right" title="Exercised">—</td> <td> </td> <td> </td> <td> </td> <td id="xdx_985_eus-gaap--ShareBasedCompensationArrangementsByShareBasedPaymentAwardOptionsExercisesInPeriodWeightedAverageExercisePrice_pid_uUSDPShares_c20221001__20230930_zwUHXAKape53" style="text-align: right">—</td> <td> </td></tr> <tr style="vertical-align: bottom; background-color: #CCEEFF"> <td>Forfeited</td> <td> </td> <td> </td> <td id="xdx_98B_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsForfeituresInPeriod_pid_uShares_c20221001__20230930_zyfIhy0WMTMj" style="text-align: right" title="Forfeited">—</td> <td> </td> <td> </td> <td> </td> <td id="xdx_987_eus-gaap--ShareBasedCompensationArrangementsByShareBasedPaymentAwardOptionsForfeituresInPeriodWeightedAverageExercisePrice_pid_uUSDPShares_c20221001__20230930_zcxp1BTEBSNi" style="text-align: right">—</td> <td> </td></tr> <tr style="vertical-align: bottom"> <td style="padding-bottom: 0.6pt">Expired</td> <td style="padding-bottom: 0.6pt"> </td> <td style="border-bottom: black 1pt solid"> </td> <td id="xdx_980_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsExpirationsInPeriod_iN_pid_di_uShares_c20221001__20230930_zHNsD96Revx8" style="border-bottom: black 1pt solid; text-align: right" title="Expired">(70,000,000</td> <td style="padding-bottom: 0.6pt">)</td> <td style="padding-bottom: 0.6pt"> </td> <td> </td> <td id="xdx_98F_eus-gaap--ShareBasedCompensationArrangementsByShareBasedPaymentAwardOptionsExpirationsInPeriodWeightedAverageExercisePrice_pid_uUSDPShares_c20221001__20230930_zJ2VDG2Zn0Pc" style="text-align: right">0.03</td> <td style="padding-bottom: 0.6pt"> </td></tr> <tr style="vertical-align: bottom; background-color: #CCEEFF"> <td style="padding-bottom: 1.8pt">Outstanding, September 30, 2023</td> <td style="padding-bottom: 1.8pt"> </td> <td style="border-bottom: black 2.25pt double"> </td> <td id="xdx_985_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingNumber_iE_pid_uShares_c20221001__20230930_z9QIJQsNOTz2" style="border-bottom: black 2.25pt double; text-align: right" title="Option outstanding, ending">136,632,356</td> <td style="padding-bottom: 1.8pt"> </td> <td style="padding-bottom: 1.8pt"> </td> <td>$</td> <td id="xdx_98D_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingWeightedAverageExercisePrice_iE_pid_uUSDPShares_c20221001__20230930_znmZr2FwJzS7" style="text-align: right" title="Option outstanding, ending (in per shares)">0.01</td> <td style="padding-bottom: 1.8pt"> </td></tr> </table> As of September 30, 2023, the aggregate intrinsic value of options vested and outstanding were $0. As of September 30, 2023, the outstanding options had a weighted average remaining term of<span id="xdx_90A_eus-gaap--SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsOutstandingWeightedAverageRemainingContractualTerm2_dtxL_c20221001__20230930_zAfBlsSruyW6" title="Expected remaining life::XDX::P2Y11M8D"> 2.94 years.

20000000

0.001

6000000

2.00

5000000

6000000

0.08

1000000

1.00

0.08

1200000

0.50

539988

1.00

The Series D Preferred Stock is convertible at the option of the holder into shares of common stock at a rate of $0.01 per share of common stock.

50998800

509988

1000000

The Series E Preferred stock retained 2/3 of the voting rights in the Company.

1000000

501975

1.00

The Series F Preferred Stock is convertible at the option of the holder into shares of common stock at a rate of $0.01 per share of common stock.

386975

257984

25798400

128991

20000

2000000

50000000

360000

6000000

900000

15000

146460

7422535

50000

7261087

50102

10166

1512152

5000

19980000

5000

1515152

0.01

5000

1515152

0.01

4067

1.7637

0.0474

8000

7000

7500000

0.03 0.01

2.03

0.0505

0.086

51761

53117

2.1545

2.5378

0.0237

0.0446

322266

2.5443

0.0176

The following table summarizes the stock warrant activity for the years ended September 30, 2023 and 2022: <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 7.5in; border-collapse: collapse"> <tr style="vertical-align: bottom"> <td> </td> <td> </td> <td colspan="2" style="border-bottom: black 1pt solid; text-align: center">Warrants</td> <td> </td> <td> </td> <td colspan="2" style="border-bottom: black 1pt solid; text-align: center">Weighted-Average Exercise Price Per Share</td> <td> </td></tr> <tr style="vertical-align: bottom; background-color: #CCEEFF"> <td style="width: 68%">Outstanding, September 30, 2021</td> <td style="width: 1%"> </td> <td style="width: 1%"> </td> <td id="xdx_98A_ecustom--ShareBasedCompensationArrangementWarrantOutstandingNumberOne_iS_pid_uShares_c20211001__20220930_z062JTjLZGkd" style="width: 13%; text-align: right" title="Warrants outstanding, beginning">29,970,000</td> <td style="width: 1%"> </td> <td style="width: 1%"> </td> <td style="width: 1%">$</td> <td id="xdx_986_ecustom--ShareBasedCompensationArrangementWarrantOutstandingWeightedAverageExercisePrice_iS_pid_uUSDPShares_c20211001__20220930_zghcaMVCG3ja" style="width: 13%; text-align: right">0.03</td> <td style="width: 1%"> </td></tr> <tr style="vertical-align: bottom"> <td>Granted</td> <td> </td> <td> </td> <td id="xdx_98E_ecustom--ShareBasedCompensationArrangementWarrantGrantedNumberone_pid_uShares_c20211001__20220930_zPCQYFjLXQtf" style="text-align: right" title="Granted">41,415,152</td> <td> </td> <td> </td> <td> </td> <td id="xdx_985_ecustom--ShareBasedCompensationArrangementWarrantExercisedWeightedAverageTwoExercisePrice_pid_uUSDPShares_c20211001__20220930_zX0LJFE3i2Gd" style="text-align: right">0.01</td> <td> </td></tr> <tr style="vertical-align: bottom; background-color: #CCEEFF"> <td>Exercised</td> <td> </td> <td> </td> <td style="text-align: right">—</td> <td> </td> <td> </td> <td> </td> <td style="text-align: right">—</td> <td> </td></tr> <tr style="vertical-align: bottom"> <td>Forfeited</td> <td> </td> <td> </td> <td style="text-align: right">—</td> <td> </td> <td> </td> <td> </td> <td style="text-align: right">—</td> <td> </td></tr> <tr style="vertical-align: bottom; background-color: #CCEEFF"> <td>Expired</td> <td> </td> <td style="border-bottom: black 1pt solid"> </td> <td style="border-bottom: black 1pt solid; text-align: right">—</td> <td> </td> <td> </td> <td> </td> <td style="text-align: right">—</td> <td> </td></tr> <tr style="vertical-align: bottom"> <td>Outstanding, September 30, 2022</td> <td> </td> <td> </td> <td id="xdx_981_ecustom--ShareBasedCompensationArrangementWarrantOutstandingNumberOne_iS_pid_uShares_c20221001__20230930_z0eaq2Ki1N1i" style="text-align: right" title="Warrants outstanding, beginning">71,385,152</td> <td> </td> <td> </td> <td>$</td> <td id="xdx_981_ecustom--ShareBasedCompensationArrangementWarrantOutstandingWeightedAverageExercisePrice_iS_pid_uUSDPShares_c20221001__20230930_zj1eTaNIKHXb" style="text-align: right" title="Warrants outstanding, beginning (in per shares)">0.02</td> <td> </td></tr> <tr style="vertical-align: bottom; background-color: #CCEEFF"> <td>Granted</td> <td> </td> <td> </td> <td id="xdx_982_ecustom--ShareBasedCompensationArrangementWarrantGrantedNumberone_pid_uShares_c20221001__20230930_zvQE75HR9CCd" style="text-align: right" title="Granted">90,181,342</td> <td> </td> <td> </td> <td> </td> <td id="xdx_986_ecustom--ShareBasedCompensationArrangementWarrantExercisedWeightedAverageTwoExercisePrice_pid_uUSDPShares_c20221001__20230930_zvHWeEYH4k1d" style="text-align: right" title="Granted (in per shares)">0.002</td> <td> </td></tr> <tr style="vertical-align: bottom"> <td>Exercised</td> <td> </td> <td> </td> <td style="text-align: right">—</td> <td> </td> <td> </td> <td> </td> <td style="text-align: right">—</td> <td> </td></tr> <tr style="vertical-align: bottom; background-color: #CCEEFF"> <td>Forfeited</td> <td> </td> <td> </td> <td style="text-align: right">—</td> <td> </td> <td> </td> <td> </td> <td style="text-align: right">—</td> <td> </td></tr> <tr style="vertical-align: bottom"> <td>Expired</td> <td> </td> <td style="border-bottom: black 1pt solid"> </td> <td id="xdx_984_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsGrantsInPeriod_pid_uShares_c20221001__20230930_zIY9jny6tkgc" style="border-bottom: black 1pt solid; text-align: right" title="Expired">(3,030,304</td> <td>)</td> <td> </td> <td> </td> <td id="xdx_98E_ecustom--ShareBasedCompensationArrangementWarrantExpirationWeightedAverageTwoExercisePrice_pid_uUSDPShares_c20221001__20230930_zXozFhfhvSa2" style="text-align: right" title="Expired (in per shares)">0.01</td> <td> </td></tr> <tr style="vertical-align: bottom; background-color: #CCEEFF"> <td>Outstanding, September 30, 2023</td> <td> </td> <td style="border-bottom: black 2.25pt double"> </td> <td id="xdx_982_ecustom--ShareBasedCompensationArrangementWarrantOutstandingNumberOne_iE_pid_uShares_c20221001__20230930_z4G9JS1zZso1" style="border-bottom: black 2.25pt double; text-align: right" title="Warrants outstanding, ending">158,536,190</td> <td> </td> <td> </td> <td>$</td> <td id="xdx_98C_ecustom--ShareBasedCompensationArrangementWarrantOutstandingWeightedAverageExercisePrice_iE_pid_uUSDPShares_c20221001__20230930_zulhXR2iUPq3" style="text-align: right" title="Warrants outstanding, ending (in per shares)">0.01</td> <td> </td></tr> </table> 29970000 0.03 41415152 0.01 71385152 0.02 90181342 0.002

-3030304

0.01 158536190 0.01

69300

53117

2.1545

2.5378

2.37

4.46

108802 186926

42229

696294

50000000

0.01

20000000

0.01 0.01 The fair value was estimated using a Black-Scholes option pricing model and the following assumptions: 1) volatility of 184%; 2) expected term of approximately three years; 3) risk-free rate of 4.52%; 5) a common stock price at the date of grant of $0.086 and 6) a dividend yield of 0%. The option wards vested immediately.

42229

The following table summarizes the stock option activity for the years ended September 30, 2023 and 2022: <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 7.5in; border-collapse: collapse"> <tr style="vertical-align: bottom"> <td> </td> <td style="padding-bottom: 0.6pt"> </td> <td colspan="2" style="border-bottom: black 1pt solid; text-align: center">Options</td> <td style="padding-bottom: 0.6pt"> </td> <td style="padding-bottom: 0.6pt"> </td> <td colspan="2" style="border-bottom: black 1pt solid; text-align: center">Weighted-Average Exercise Price Per Share</td> <td style="padding-bottom: 0.6pt"> </td></tr> <tr style="vertical-align: bottom; background-color: #CCEEFF"> <td style="width: 68%">Outstanding, September 30, 2021</td> <td style="width: 1%"> </td> <td style="width: 1%"> </td> <td id="xdx_98D_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingNumber_iS_pid_uShares_c20211001__20220930_zS5mpZtqqq8" style="width: 13%; text-align: right" title="Option outstanding, beginning">70,000,000</td> <td style="width: 1%"> </td> <td style="width: 1%"> </td> <td style="width: 1%">$</td> <td id="xdx_985_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingWeightedAverageExercisePrice_iS_pid_uUSDPShares_c20211001__20220930_zcPdHhq35h9k" style="width: 13%; text-align: right" title="Option outstanding, beginning (in per shares)">0.03</td> <td style="width: 1%"> </td></tr> <tr style="vertical-align: bottom"> <td>Granted</td> <td> </td> <td> </td> <td id="xdx_980_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsGrantsInPeriodGross_pid_uShares_c20211001__20220930_zPiBfH3VHE67" style="text-align: right" title="Granted">35,000,000</td> <td> </td> <td> </td> <td> </td> <td id="xdx_984_eus-gaap--ShareBasedCompensationArrangementsByShareBasedPaymentAwardOptionsGrantsInPeriodWeightedAverageExercisePrice_pid_uUSDPShares_c20211001__20220930_zlrcZsRaifHc" style="text-align: right" title="Granted (in per shares)">0.01</td> <td> </td></tr> <tr style="vertical-align: bottom; background-color: #CCEEFF"> <td>Exercised</td> <td> </td> <td> </td> <td id="xdx_98F_eus-gaap--StockIssuedDuringPeriodSharesStockOptionsExercised_pid_uShares_c20211001__20220930_zO0ba1Ev3nBj" style="text-align: right" title="Exercised">—</td> <td> </td> <td> </td> <td> </td> <td id="xdx_984_eus-gaap--ShareBasedCompensationArrangementsByShareBasedPaymentAwardOptionsExercisesInPeriodWeightedAverageExercisePrice_pid_uUSDPShares_c20211001__20220930_zd69wGL7qA2j" style="text-align: right" title="Exercised (in per shares)">—</td> <td> </td></tr> <tr style="vertical-align: bottom"> <td>Forfeited</td> <td> </td> <td> </td> <td id="xdx_98D_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsForfeituresInPeriod_pid_uShares_c20211001__20220930_znRAwKSQfQ8f" style="text-align: right" title="Forfeited">—</td> <td> </td> <td> </td> <td> </td> <td id="xdx_981_eus-gaap--ShareBasedCompensationArrangementsByShareBasedPaymentAwardOptionsForfeituresInPeriodWeightedAverageExercisePrice_pid_uUSDPShares_c20211001__20220930_zwwCvP5e9mk7" style="text-align: right" title="Forfeited (in per shares)">—</td> <td> </td></tr> <tr style="vertical-align: bottom; background-color: #CCEEFF"> <td>Expired</td> <td> </td> <td style="border-bottom: black 1pt solid"> </td> <td id="xdx_982_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsExpirationsInPeriod_iN_pid_di_uShares_c20211001__20220930_z33ZcXqfYrs4" style="border-bottom: black 1pt solid; text-align: right" title="Expired">—</td> <td> </td> <td> </td> <td> </td> <td id="xdx_984_eus-gaap--ShareBasedCompensationArrangementsByShareBasedPaymentAwardOptionsExpirationsInPeriodWeightedAverageExercisePrice_pid_uUSDPShares_c20211001__20220930_zzhVpXm8OvN9" style="text-align: right" title="Expired (in per shares)">—</td> <td> </td></tr> <tr style="vertical-align: bottom"> <td>Outstanding, September 30, 2022</td> <td> </td> <td> </td> <td id="xdx_98D_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingNumber_iS_pid_uShares_c20221001__20230930_zoHsDF43yicc" style="text-align: right" title="Option outstanding, beginning">105,000,000</td> <td> </td> <td> </td> <td> </td> <td id="xdx_98B_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingWeightedAverageExercisePrice_iS_pid_uUSDPShares_c20221001__20230930_zt3PGXztQSc1" style="text-align: right">0.02</td> <td> </td></tr> <tr style="vertical-align: bottom; background-color: #CCEEFF"> <td>Granted</td> <td> </td> <td> </td> <td id="xdx_98D_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsGrantsInPeriodGross_pid_uShares_c20221001__20230930_zzs0GBLC8Dx7" style="text-align: right" title="Granted">101,632,356</td> <td> </td> <td> </td> <td> </td> <td id="xdx_985_eus-gaap--ShareBasedCompensationArrangementsByShareBasedPaymentAwardOptionsGrantsInPeriodWeightedAverageExercisePrice_pid_uUSDPShares_c20221001__20230930_zjwRCb4uZ1w2" style="text-align: right">0.01</td> <td> </td></tr> <tr style="vertical-align: bottom"> <td>Exercised</td> <td> </td> <td> </td> <td id="xdx_984_eus-gaap--StockIssuedDuringPeriodSharesStockOptionsExercised_pid_uShares_c20221001__20230930_zhHOgcE2jtS2" style="text-align: right" title="Exercised">—</td> <td> </td> <td> </td> <td> </td> <td id="xdx_985_eus-gaap--ShareBasedCompensationArrangementsByShareBasedPaymentAwardOptionsExercisesInPeriodWeightedAverageExercisePrice_pid_uUSDPShares_c20221001__20230930_zwUHXAKape53" style="text-align: right">—</td> <td> </td></tr> <tr style="vertical-align: bottom; background-color: #CCEEFF"> <td>Forfeited</td> <td> </td> <td> </td> <td id="xdx_98B_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsForfeituresInPeriod_pid_uShares_c20221001__20230930_zyfIhy0WMTMj" style="text-align: right" title="Forfeited">—</td> <td> </td> <td> </td> <td> </td> <td id="xdx_987_eus-gaap--ShareBasedCompensationArrangementsByShareBasedPaymentAwardOptionsForfeituresInPeriodWeightedAverageExercisePrice_pid_uUSDPShares_c20221001__20230930_zcxp1BTEBSNi" style="text-align: right">—</td> <td> </td></tr> <tr style="vertical-align: bottom"> <td style="padding-bottom: 0.6pt">Expired</td> <td style="padding-bottom: 0.6pt"> </td> <td style="border-bottom: black 1pt solid"> </td> <td id="xdx_980_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsExpirationsInPeriod_iN_pid_di_uShares_c20221001__20230930_zHNsD96Revx8" style="border-bottom: black 1pt solid; text-align: right" title="Expired">(70,000,000</td> <td style="padding-bottom: 0.6pt">)</td> <td style="padding-bottom: 0.6pt"> </td> <td> </td> <td id="xdx_98F_eus-gaap--ShareBasedCompensationArrangementsByShareBasedPaymentAwardOptionsExpirationsInPeriodWeightedAverageExercisePrice_pid_uUSDPShares_c20221001__20230930_zJ2VDG2Zn0Pc" style="text-align: right">0.03</td> <td style="padding-bottom: 0.6pt"> </td></tr> <tr style="vertical-align: bottom; background-color: #CCEEFF"> <td style="padding-bottom: 1.8pt">Outstanding, September 30, 2023</td> <td style="padding-bottom: 1.8pt"> </td> <td style="border-bottom: black 2.25pt double"> </td> <td id="xdx_985_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingNumber_iE_pid_uShares_c20221001__20230930_z9QIJQsNOTz2" style="border-bottom: black 2.25pt double; text-align: right" title="Option outstanding, ending">136,632,356</td> <td style="padding-bottom: 1.8pt"> </td> <td style="padding-bottom: 1.8pt"> </td> <td>$</td> <td id="xdx_98D_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingWeightedAverageExercisePrice_iE_pid_uUSDPShares_c20221001__20230930_znmZr2FwJzS7" style="text-align: right" title="Option outstanding, ending (in per shares)">0.01</td> <td style="padding-bottom: 1.8pt"> </td></tr> </table>

70000000

0.03

35000000

0.01

105000000

0.02

101632356

0.01

70000000

0.03

136632356

0.01

Note 7. Series G Preferred Stock On August 11, 2021, our board of directors designated up to <span id="xdx_90B_ecustom--PreferredStockSharesDesignated_iI_pid_uShares_c20210811__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesGPreferredStockMember_zhndMxOxfOx8" title="Preferred stock, shares designated">1,000,000 shares of Series G Preferred Stock with a liquidation value of $<span id="xdx_90D_eus-gaap--PreferredStockLiquidationPreference_iI_pid_uUSDPShares_c20210811__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesGPreferredStockMember_ziXXwZWVp2a" title="Preferred stock liquidation preference">1.00 per share. The holders of the Series G Preferred Stock have no voting rights except on matters related specifically to the Series G Preferred Stock. <span id="xdx_902_eus-gaap--PreferredStockConversionBasis_c20210809__20210811__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesGPreferredStockMember_zIxrxn80i226" title="Preferred stock, conversion basis">The Series G Preferred Stock carries a dividend of 8% of the stated value per share, which is cumulative and payable upon redemption, liquidation or conversion, and increases to 22% in case of default. The Series G Preferred Stock and accrued dividends are convertible beginning 180 days from issuance at the option of the holder into shares of common stock at a rate of a conversion price of 75% of the average three lowest trading prices during the 15 days prior to conversion. The Company will be required to redeem the Series G Preferred Stock upon the earlier of 15 months from issuance date or upon on event of default as defined in the agreement. Based on the economic characteristics of the Series G Preferred Stock, the Company determined that the Series G should be accounted for as a liability under ASC 480-10, based on the discounted conversion price providing an effectively fixed monetary amount that the preferred stock is convertible into. During the year ended September 30, 2023, the Company sold an aggregate of <span id="xdx_904_eus-gaap--SaleOfStockNumberOfSharesIssuedInTransaction_pid_uShares_c20221001__20230930__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesGPreferredStockMember_zPN7z9oHkYxh" title="Number of share sold">89,100 shares of Series G Preferred Stock for net cash proceeds of $73,000. The Company recorded a debt discount of $16,100 for the difference between the cash proceeds and the total amount to be redeemed by the holder of $89,100. The Company amortized $28,681 of discount related to Series G Preferred Stock for the year ended September 30, 2023. The dividends on the Series G Preferred Stock are accrued as interest. The Company recognized $5,039 of interest on the Series G Preferred Stock and had an accrued interest balance of $3,556 and $3,983 as of September 30, 2023 and September 30, 2022, respectively. During the year ended September 30, 2023, the holder of the Series G converted <span id="xdx_90B_eus-gaap--ConversionOfStockSharesConverted1_pid_uShares_c20221001__20230930__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesGPreferredStockMember_zoQHt0VOicfk" title="Conversion of stock shares converted">227,975 shares of Series G and $<span id="xdx_907_eus-gaap--StockIssuedDuringPeriodValueStockDividend_c20221001__20230930__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesGPreferredStockMember__us-gaap--StatementEquityComponentsAxis__us-gaap--CommonStockMember_zwB4ctSfUt06" title="Dividend value">9,119 of dividends into <span id="xdx_907_eus-gaap--ConversionOfStockSharesConverted1_pid_uShares_c20221001__20230930__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesGPreferredStockMember__us-gaap--StatementEquityComponentsAxis__us-gaap--CommonStockMember_zhCHC3AfDHu1" title="Conversion of stock shares converted">100,712,968 shares of common stock. The conversions were in accordance with the terms of the agreement and no gain or loss was recognized. During the year ended September 30, 2022, the Company sold an aggregate of <span id="xdx_90E_eus-gaap--SaleOfStockNumberOfSharesIssuedInTransaction_pid_uShares_c20211001__20220930__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesGPreferredStockMember_zEVnG3NHD4lg" title="Number of share sold">369,875 shares of Series G Preferred Stock for net cash proceeds of $310,000. The Company recorded a debt discount of $59,875 for the difference between the cash proceeds and the total amount to be redeemed by the holder of $369,875. The Company amortized $54,664 of discount related to Series G Preferred Stock for the year months ended September 30, 2022. The dividends on the Series G Preferred Stock are accrued as interest. The Company recognized $15,852 of interest on the Series G Preferred Stock and had an accrued interest balance of $3,983 and $1,281 as of September 30, 2022 and September 30, 2021, respectively. During the year ended September 30, 2022, the holder of the Series G converted <span id="xdx_907_eus-gaap--ConversionOfStockSharesConverted1_pid_uShares_c20211001__20220930__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesGPreferredStockMember_zycmY3Y0jq1j" title="Conversion of stock shares converted">324,500 shares of Series G and $<span id="xdx_90B_eus-gaap--StockIssuedDuringPeriodValueStockDividend_c20211001__20220930__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesGPreferredStockMember__us-gaap--StatementEquityComponentsAxis__us-gaap--CommonStockMember_zFYKQrZKDBX8" title="Dividend value">12,980 of dividends into <span id="xdx_906_eus-gaap--ConversionOfStockSharesConverted1_pid_uShares_c20211001__20220930__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesGPreferredStockMember__us-gaap--StatementEquityComponentsAxis__us-gaap--CommonStockMember_zQ4aoB7O6uje" title="Conversion of stock shares converted">109,052,543 shares of common stock, and the Company recognized a loss of $5,939. As of September 30, 2023 and September 30, 2022, <span id="xdx_902_eus-gaap--PreferredStockSharesOutstanding_iI_pid_uShares_c20230930__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesGPreferredStockMember_z1zYh3Q8BXdi" title="Preferred stock, shares outstanding">0 and <span id="xdx_908_eus-gaap--PreferredStockSharesOutstanding_iI_pid_uShares_c20220930__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesGPreferredStockMember_zLXYvIRgAY95" title="Preferred stock, shares outstanding">138,875 shares of the Series G Preferred Stock were issued and outstanding, respectively. The balance of the Series G Preferred stock liability was $0 and $126,294, respectively, net of unamortized discount of $0 and $12,581, respectively. 1000000

1.00

The holders of the Series G Preferred Stock have no voting rights except on matters related specifically to the Series G Preferred Stock.

The Series G Preferred Stock carries a dividend of 8% of the stated value per share, which is cumulative and payable upon redemption, liquidation or conversion, and increases to 22% in case of default.

89100

73000

16100

89100

28681

5039

3556

3983

227975

9119

100712968

369875

310000

59875

369875

54664

15852

3983

1281

324500

12980

109052543

5939

138875

126294

12581

Note 8. Commitments and Contingent Liabilities In February 2022, the Company entered into a consulting agreement with Spivak Management, Inc. (the “Consultant”). Under the agreement, the Consultant will provide business strategy advice and introductions to the Company for a period of five years unless mutually terminated sooner. Concurrently, Kenin Spivak, who controls Spivak Management, Inc., entered into a stock purchase agreement with the Company to purchase 6,000,000 shares of common stock for $25,000 cash. The purchase and issuance of the shares was to be completed by June 30, 2022. The Consultant will be paid a signing bonus of $25,000 upon receipt by the Company of the $25,000 cash under the stock purchase agreement described above. The Consultant will also receive the larger of $12,500 per month, or 50% of the CEO’s fixed cash compensation under the amended employment agreement described in Note 4. The Consultant may elect to receive this payment in stock. <span id="xdx_90A_eus-gaap--BusinessCombinationBargainPurchaseGainRecognizedDescription_c20220701__20220731__us-gaap--TypeOfArrangementAxis__us-gaap--SubscriptionArrangementMember_zzKjRupeL646" title="Description of purchase agreement">In July 2022, the consultant agreement and the stock purchase agreement were amended to reduce the subscription amount to $17,500. In August 2022, $17,500 was placed in escrow by Mr. Spivak for the Company’s Benefit, and the Company paid $<span id="xdx_90F_eus-gaap--DefinedBenefitPlanBenefitObligationBenefitsPaid_c20220801__20220831__us-gaap--DeferredRevenueArrangementTypeAxis__us-gaap--SubscriptionArrangementMember__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--MrSpivakMember_zNex5k5yMiSa" title="Obligation benefits paid">17,500 to the Consultant from the escrow account. The <span id="xdx_902_eus-gaap--CommonStockSharesIssued_iI_pid_uShares_c20220831__us-gaap--DeferredRevenueArrangementTypeAxis__us-gaap--SubscriptionArrangementMember__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--MrSpivakMember_zEVPoVjsukw6" title="Common stock, shares issued">6,000,000 shares owed to Mr. Spivak were not issued by June 30, 2023, and were issued in August 2023. The Consultant may also receive a bonus in each calendar year of the agreement equal to the larger of any bonus awarded by the Board of Directors to the Consultant or 50% of the largest bonus payable by the Company to anyone other than the Consultant. If the agreement is terminated with one year of a change of control of the Company, the Consultant will be entitled to receive a payment equal to 2.99 times the larger of the total compensation paid to the Consultant over the prior 12 month period or the average compensation paid or payable to the Consultant over the prior three years. On September 19, 2023, the Company entered into a second supplement to consulting agreement. Pursuant to the agreement, in In lieu of Base Fees accrued through September 2023 and interest on late payment thereof, the Company shall pay to the Consultant, the sum of $300,000 in installments on and from the first to occur of the following until the full $300,000 is paid in full. The Company will continue to pay the Consultant a fee of $12,500 per month. The Company reclassified $250,000 of fee accrued in accounts payable owed to the Consultant and interest expense of $50,000 to a note payable. As of September 30, 2023 and September 30, 2022, the Company owed the consultant $337,500 and $100,000, which included accounts payable and accrued liabilities of $37,500 and $100,000 and notes payable of $300,000 and $0, respectively. On August 10, 2023, the Company entered into a consulting agreement with Valerian Capital, LLC ( “Valerian”). Under the agreement, Valerian will provide management consulting, business advisory, shareholder information and public relations to the Company for a period of six months unless mutually terminated sooner. Upon execution of the agreement, Valerian will purchase 33,333,333 shares of the Company’s stock for a total purchase price of $25,000 and have the option to purchase an additional 33,333,333 shares for $25,000 during the first 45 days of the agreement. Lastly, Valerian will have the right to purchase 66,000,000 warrants with an exercise price of $0.00075 for up to one year following the agreement. As of September 30, 2023, the Company received $<span id="xdx_90F_eus-gaap--CommonStockValue_iI_c20230930__us-gaap--StatementEquityComponentsAxis__us-gaap--CommonStockMember__us-gaap--DeferredRevenueArrangementTypeAxis__custom--ConsultantAgreementMember_zWN7XYSo6C64" title="Common stock, value">25,000 and issued <span id="xdx_905_eus-gaap--CommonStockSharesIssued_iI_pid_uShares_c20230930__us-gaap--StatementEquityComponentsAxis__us-gaap--CommonStockMember__us-gaap--DeferredRevenueArrangementTypeAxis__custom--ConsultantAgreementMember_zw8VxLkiaqOk" title="Common stock, share">33,333,333 shares of common stock to Valerian. Litigation From time to time, the Company may be subject to routine litigation, claims, or disputes in the ordinary course of business. In the opinion of management, no pending or known threatened claims, actions or proceedings against the Company are expected to have a material adverse effect on the Company’s financial position, results of operations or cash flows. The Company cannot predict with certainty, however, the outcome or effect of any of the litigation or investigatory matters specifically described above or any other pending litigation or claims. There can be no assurance as to the ultimate outcome of any lawsuits and investigations.

6000000

25000

The Consultant will be paid a signing bonus of $25,000 upon receipt by the Company of the $25,000 cash under the stock purchase agreement described above. The Consultant will also receive the larger of $12,500 per month, or 50% of the CEO’s fixed cash compensation under the amended employment agreement described in Note 4. The Consultant may elect to receive this payment in stock.

In July 2022, the consultant agreement and the stock purchase agreement were amended to reduce the subscription amount to $17,500.

17500

6000000

300000

12500

250000

50000

337500

100000

37500

100000

300000

Upon execution of the agreement, Valerian will purchase 33,333,333 shares of the Company’s stock for a total purchase price of $25,000 and have the option to purchase an additional 33,333,333 shares for $25,000 during the first 45 days of the agreement. Lastly, Valerian will have the right to purchase 66,000,000 warrants with an exercise price of $0.00075 for up to one year following the agreement. As of September 30, 2023, the Company received $25,000 and issued 33,333,333 shares of common stock to Valerian.

25000

33333333

Note 9. License Agreement Effective August 23, 2020 the Company’s wholly-owned subsidiary, SomaCeuticals, Inc. entered into an exclusive global license agreement with 7 to Stand, Inc. for the rights to U.S. patent <span id="xdx_90A_eus-gaap--StockIssuedDuringPeriodSharesNewIssues_pid_uShares_c20200822__20200823__us-gaap--TypeOfArrangementAxis__custom--LicenseAgreementMember__us-gaap--FiniteLivedIntangibleAssetsByMajorClassAxis__us-gaap--PatentsMember__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--FabrizioDeSilvestriMember_zvLvYkJOnnr4" title="Rights to issued">10,610,592 issued to Fabrizio de Silvestri, Terni, Italy, as inventor, April 7, 2020 for treatment of Multiple Sclerosis. In consideration for the license agreement, SomaCeuticals agreed to pay 7 to Stand a royalty of <span id="xdx_908_ecustom--RoyaltyOfNetSalesPercentage_pid_dp_uPure_c20200822__20200823__us-gaap--TypeOfArrangementAxis__custom--LicenseAgreementMember__us-gaap--FiniteLivedIntangibleAssetsByMajorClassAxis__us-gaap--PatentsMember_z80eDGhsGNre" title="Royalty of net sales">7.1% of the net sales of any product developed under the patent on a worldwide basis. Additionally, the Company will issue shares of common stock to 7 to Stand upon completion of the following milestones: <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 7.5in"> <tr style="vertical-align: top"> <td style="width: 0.5in; text-align: center">●</td> <td style="width: 7in; text-align: justify">Common shares representing 5% of total number of outstanding common shares of the Company immediately following any change of control of the Company; the Company issued 29,130,167 shares of common stock as a result of the change of control discussed in Note 5. These shares were issued in July 2021.</td></tr> <tr style="vertical-align: top"> <td> </td> <td> </td></tr> <tr style="vertical-align: top"> <td style="text-align: center">●</td> <td style="text-align: justify">29,130,167 Common shares immediately following the first round of funding under a private offer of equity or debt securities; These shares were issued in July 2021.</td></tr> <tr style="vertical-align: top"> <td> </td> <td> </td></tr> <tr style="vertical-align: top"> <td style="text-align: center">●</td> <td style="text-align: justify">29,130,167 Common shares immediately following the commencement of clinical trials for Federal Drug Administration clearance of the product; and</td></tr> <tr style="vertical-align: top"> <td> </td> <td> </td></tr> <tr style="vertical-align: top"> <td style="text-align: center">●</td> <td style="text-align: justify">Common shares representing an adjustment to increase 7 to Stand’s total ownership to 19.99% of total number of outstanding common shares of the Company immediately following FDA clearance of the product for sale. The Company expects to issue 29,130,166 shares of common stock related to this provision if met.</td></tr> <tr style="vertical-align: top"> <td> </td> <td> </td></tr> <tr style="vertical-align: top"> <td style="text-align: center">●</td> <td style="text-align: justify">$40,000 of royalties to be paid to 7 to Stand annually, on a quarterly basis. The license agreement may be terminated by 7 to Stand if 1) SomaCeuticals does not begin clinical trials within one year of the agreement; 2) if SomaCeuticals terminates the continuation of the clinical trials; or 3) shall not commence marketing the product within reasonable time after obtaining FDA approval.</td></tr> </table> The Company paid no royalties and accrued $<span id="xdx_904_eus-gaap--IncreaseDecreaseInRoyaltiesPayable_c20221001__20230930__us-gaap--DeferredRevenueArrangementTypeAxis__us-gaap--RoyaltyArrangementMember_z1B8rrXYVaM9" title="Royalties and late fess">43,851 of royalties and late fees during the year ended September 30, 2023. During the year ended September 30, 2023, the Company and 7 to Stand agreed to settle a total of $50,102 by issuance of 7,261,087 shares of common stock. The Company recognized a gain of $10,166 based on the fair value of the shares issued. The Company owed $20,000 of royalties and late fees under this agreement as of September 30, 2023 and $26,250 as of September 30, 2022.

10610592

0.071 Common shares representing 5% of total number of outstanding common shares of the Company immediately following any change of control of the Company; the Company issued 29,130,167 shares of common stock as a result of the change of control discussed in Note 5. These shares were issued in July 2021. 29,130,167 Common shares immediately following the first round of funding under a private offer of equity or debt securities; These shares were issued in July 2021. 29,130,167 Common shares immediately following the commencement of clinical trials for Federal Drug Administration clearance of the product; and Common shares representing an adjustment to increase 7 to Stand’s total ownership to 19.99% of total number of outstanding common shares of the Company immediately following FDA clearance of the product for sale. The Company expects to issue 29,130,166 shares of common stock related to this provision if met. $40,000 of royalties to be paid to 7 to Stand annually, on a quarterly basis. The license agreement may be terminated by 7 to Stand if 1) SomaCeuticals does not begin clinical trials within one year of the agreement; 2) if SomaCeuticals terminates the continuation of the clinical trials; or 3) shall not commence marketing the product within reasonable time after obtaining FDA approval.

43851

50102

7261087

10166

20000

26250

Note 10. Income Taxes There is no current or deferred income tax expense or benefit for the period ended September 30, 2023 and 2021. The Company currently has net operating loss carryforwards aggregating approximately $5,217,000 which expire beginning in 2033. The deferred tax asset related to the net operating loss carryforwards has been fully reserved. The provision for income taxes is different from that which would be obtained by applying the statutory federal income tax rate to income before income taxes. The items causing this difference for the period from April 29, 2016 (date of inception) through September 30, 2023 and 2022 is the valuation allowance as follows. Schedule of provision for income taxes <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 7.5in"> <tr style="vertical-align: bottom"> <td> </td> <td> </td> <td colspan="2" id="xdx_499_20221001__20230930_z6sE2nQuveSd" style="border-bottom: black 1pt solid; text-align: center">September 30, 2023</td> <td> </td> <td colspan="2" id="xdx_498_20211001__20220930_z1mQvv167goi" style="border-bottom: black 1pt solid; text-align: center">September 30, 2022</td> <td> </td></tr> <tr id="xdx_405_eus-gaap--IncomeTaxReconciliationIncomeTaxExpenseBenefitAtFederalStatutoryIncomeTaxRate_maITEBzhSZ_zJbBC68HqURe" style="vertical-align: bottom; background-color: #CCEEFF"> <td style="width: 61%">Net operating loss carryforward at statutory tax rate</td> <td style="width: 1%"> </td> <td style="width: 1%">$</td> <td style="width: 17%; text-align: right">1,096,000</td> <td style="width: 1%"> </td> <td style="width: 1%">$</td> <td style="width: 17%; text-align: right">962,000</td> <td style="width: 1%"> </td></tr> <tr id="xdx_407_eus-gaap--IncomeTaxReconciliationChangeInDeferredTaxAssetsValuationAllowance_maITEBzhSZ_z5FRj2F099ff" style="vertical-align: bottom; background-color: white"> <td style="text-indent: 6.5pt">Valuation allowance</td> <td> </td> <td style="border-bottom: Black 1pt solid"> </td> <td style="border-bottom: Black 1pt solid; text-align: right">(1,096,000</td> <td style="padding-bottom: 0.5pt">)</td> <td style="border-bottom: black 1pt solid"> </td> <td style="border-bottom: black 1pt solid; text-align: right">(962,000</td> <td style="padding-bottom: 0.5pt">)</td></tr> <tr id="xdx_405_eus-gaap--IncomeTaxExpenseBenefit_iT_mtITEBzhSZ_zdIpTZCmswg7" style="vertical-align: bottom; background-color: #CCEEFF"> <td>Deferred tax benefit, net</td> <td> </td> <td style="border-bottom: black 2.25pt double">$</td> <td style="border-bottom: black 2.25pt double; text-align: right">—</td> <td> </td> <td style="border-bottom: black 2.25pt double">$</td> <td style="border-bottom: black 2.25pt double; text-align: right">—</td> <td> </td></tr> </table> The Company has not recognized an income tax benefit for the period based on uncertainties concerning its ability to generate taxable income in future periods. The tax benefit for the current period presented is offset by a valuation allowance (100%) established against deferred tax assets arising from operating losses and other temporary differences, the realization of which could not be considered more likely than not. In future periods, tax benefits and related deferred tax assets will be recognized when management considers realization of such amounts to be more likely than not. The tax returns for fiscal year 2017 and forward are still open for review by the Internal Revenue Service.

5217000

The provision for income taxes is different from that which would be obtained by applying the statutory federal income tax rate to income before income taxes. The items causing this difference for the period from April 29, 2016 (date of inception) through September 30, 2023 and 2022 is the valuation allowance as follows. Schedule of provision for income taxes <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 7.5in"> <tr style="vertical-align: bottom"> <td> </td> <td> </td> <td colspan="2" id="xdx_499_20221001__20230930_z6sE2nQuveSd" style="border-bottom: black 1pt solid; text-align: center">September 30, 2023</td> <td> </td> <td colspan="2" id="xdx_498_20211001__20220930_z1mQvv167goi" style="border-bottom: black 1pt solid; text-align: center">September 30, 2022</td> <td> </td></tr> <tr id="xdx_405_eus-gaap--IncomeTaxReconciliationIncomeTaxExpenseBenefitAtFederalStatutoryIncomeTaxRate_maITEBzhSZ_zJbBC68HqURe" style="vertical-align: bottom; background-color: #CCEEFF"> <td style="width: 61%">Net operating loss carryforward at statutory tax rate</td> <td style="width: 1%"> </td> <td style="width: 1%">$</td> <td style="width: 17%; text-align: right">1,096,000</td> <td style="width: 1%"> </td> <td style="width: 1%">$</td> <td style="width: 17%; text-align: right">962,000</td> <td style="width: 1%"> </td></tr> <tr id="xdx_407_eus-gaap--IncomeTaxReconciliationChangeInDeferredTaxAssetsValuationAllowance_maITEBzhSZ_z5FRj2F099ff" style="vertical-align: bottom; background-color: white"> <td style="text-indent: 6.5pt">Valuation allowance</td> <td> </td> <td style="border-bottom: Black 1pt solid"> </td> <td style="border-bottom: Black 1pt solid; text-align: right">(1,096,000</td> <td style="padding-bottom: 0.5pt">)</td> <td style="border-bottom: black 1pt solid"> </td> <td style="border-bottom: black 1pt solid; text-align: right">(962,000</td> <td style="padding-bottom: 0.5pt">)</td></tr> <tr id="xdx_405_eus-gaap--IncomeTaxExpenseBenefit_iT_mtITEBzhSZ_zdIpTZCmswg7" style="vertical-align: bottom; background-color: #CCEEFF"> <td>Deferred tax benefit, net</td> <td> </td> <td style="border-bottom: black 2.25pt double">$</td> <td style="border-bottom: black 2.25pt double; text-align: right">—</td> <td> </td> <td style="border-bottom: black 2.25pt double">$</td> <td style="border-bottom: black 2.25pt double; text-align: right">—</td> <td> </td></tr> </table>

1096000

962000

-1096000

-962000

Note 11. Subsequent Events On November 2, 2023, the Company entered into a consulting agreement with Advanced Innovate Partners (“AIP”) under which AIP will provide advice to GlobeStar and SMIHC on the global design, strategy and execution of clinical trials. Pursuant to the agreement, the Company will pay the following (i) AIP $5,000 per month during Phase A period, if the Company receives regulatory approval to manufacture, sell and distribute products in India or the United States within 60 days of the agreement (ii) AIP $6,000 per month during Phase B period (iii) AIP a sales commission of between 10% and 15% related to any customers, distributors or sales agents introduced to the Company by AIP and (iv) a commission of 4% of any proceeds from equity investments to the Company introduced by AIP, or 2% of any loan proceeds from lenders introduced by AIP. Subsequent to September 30, 2023, the holder of the May 10, 2023 convertible note was issued 30,297,790 shares of common stock upon conversion of all $21,300 of principal and $1,278 of accrued interest.

(i) AIP $5,000 per month during Phase A period, if the Company receives regulatory approval to manufacture, sell and distribute products in India or the United States within 60 days of the agreement (ii) AIP $6,000 per month during Phase B period (iii) AIP a sales commission of between 10% and 15% related to any customers, distributors or sales agents introduced to the Company by AIP and (iv) a commission of 4% of any proceeds from equity investments to the Company introduced by AIP, or 2% of any loan proceeds from lenders introduced by AIP.

30297790

21300

1278