BASIS OF PRESENTATION AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Tables)

6 Months Ended

Mar. 31, 2025

Accounting Policies [Abstract]

SCHEDULE OF ACCOUNTS RECEIVABLES

	March 31, 2025		September 30, 2024
Accounts receivable	$	79,941	$	3,450,141
Less: allowance for credit loss		-		(3,450,141	)
Total accounts receivable	$	79,941	$	-

SCHEDULE OF ASSETS HELD FOR SALE

As of March 31, 2025 and September 30, 2024, assets held for Sale-Current were $Nil and $10,736. This is mainly the equipment planned for sale.

	March 31, 2025		September 30, 2024
Assets Held for Sale		-		214,709
Property and equipment asset impairment		-		(203,973	)
Total		-		10,736

SCHEDULE OF REVENUE BY MAJOR CUSTOMERS

In the six months ended March 31, 2025 and 2024, revenue was primarily derived from major customers disclosed below.

Six months ended March 31, 2025:

Customer Name	Sales Amount		% of Total Revenue			Accounts Receivable Amount		% of Total Accounts Receivable
Customer LXM		13,524		59	%		-		-

Six months ended March 31, 2024:

Customer Name	Sales Amount		% of Total Revenue			Accounts Receivable Amount		% of Total Accounts Receivable
Customer CL	$	809,086		63	%	$	39,723		10	%

SCHEDULE OF OTHER INFORMATION RELATED TO OPERATING LEASE

As of March 31, 2025, the Company’s operating leases had a weighted average remaining lease term of 1 year and a weighted-average discount rate of 5% or 7.5%. Other information related to our operating leases is as follows:

ROU Asset – October 1, 2024	$	99,746
ROU Asset added during the period		-
Amortization during the period		(83,300	)
ROU Asset – March 31, 2025	$	16,446
Lease Liability – October 1, 2024	$	100,962
Lease Liability added during the period		-
Amortization during the period		(86,388	)
Lease Liability – March 31, 2025	$	14,574
Lease Liability – Short-Term	$	14,574
Lease Liability – Long-Term		-
Lease Liability – Total	$	14,574

SCHEDULE OF FUTURE MINIMUM RENTAL PAYMENTS FOR OPERATING LEASES

The table below reconciles the fixed component of the undiscounted cash flows for each of the first five years and the total remaining years to the lease liabilities recorded on the Consolidated Balance Sheet as of March 31, 2025:

Amounts due within twelve months of March 31,2025

2025	$	14,826
2026		-
Total Minimum Lease Payments		14,826
Less Effect of Discounting		252
Present Value of Future Minimum Lease Payments		14,574
Less Current Portion of Operating Lease Liabilities		14,574
Long-Term Operating Lease Liabilities	$	-

SCHEDULE OF CASH AND NON-CASH ACTIVITIES OF LEASES

For six months ended March 31, 2025, the Company had the following cash and non-cash activities associated with our leases:

Operating cash outflows from operating leases:	$	95,164
Operating cash outflows from finance lease:	$	-
Financing cash outflows from finance lease:	$	-

SCHEDULE OF ACCOUNTS PAYABLE AND ACCRUED EXPENSES

Accounts payable and accrued expenses as of March 31, 2025 and September 30, 2024 are as follows:

	March 31, 2025		September 30, 2024
Accounts payable		465,157		1,098,582
Accrued expenses		1,069,930		1,141,755
Total		1,535,087		2,240,337

SCHEDULE OF PREPAID EXPENSES AND OTHER CURRENT ASSETS

Prepaid expenses and other current assets for the six months ended March 31, 2025 and September 30, 2024 is as follows:

	March 31, 2025		September 30, 2024
Prepaid expenses	$	123,312	$	197,217
Other current assets		61,144		185,431
Total		184,456		382,648

SCHEDULE OF INVENTORY

	March 31, 2025		September 30, 2024
Raw materials	$	12,627,194	$	4,490,728
Finished goods	$	124,402		57,307
Total	$	12,751,596	$	4,548,035

SCHEDULE OF PROPERTY AND EQUIPMENT

	March 31, 2025			September 30, 2024
Machinery & Equipment		15,150			1,465,566
Vehicles		-			57,431
Leasehold Improvements		-			-
Less - Accumulated Depreciation		(12,682	)		(1,127,820	)
Less-Impairment on Property and Equipment	$	-		$	(214,709	)
Disposal of property and equipment		-			(178,200	)
Net Property and Equipment		2,468			2,268

SCHEDULE OF INCOME TAX EXPENSE BENEFIT

	Six Months Ended March 31, 2025			Six Months Ended March 31,2024
Current income tax expense		-			-
Deferred income tax expense		-			-
Total income tax expense		-			-
Loss before income tax	$	(1,921,805	)		(3,802,542	)
Tax benefit at statutory U.S. federal rate (21%)		(403,579	)		(798,534	)
Non-deductible expenses		4,234			-
Foreign rate differential		(66,084	)		27,786
Change in valuation allowance		465,429			770,748
Income tax expense	$	-			-

SCHEDULE OF SEGMENT INFORMATION

	Six Months Ended March 31, 2025			Six Months Ended March 31, 2024
Revenues, net	$	22,853		$	1,289,338
Cost of sales		(7,374	)		(1,321,309	)
Gross profit(loss)		15,479			(31,971	)
Operating expenses		(2,270,435	)		(3,412,705	)
Loss from operations		(2,254,956	)		(3,444,676	)
Other income		403,635			76,742
Loss from equity method investment		-			(2,123	)
Other expense		(50,320	)		(100,228	)
Interest expense, net		-			(1,167	)
Loss on acquisition		(20,164	)		-
Net loss from continuing operations		(1,921,805	)		(3,471,452	)
Losses caused by the termination of business		-			(331,090	)
Net Loss	$	(1,921,805	)	$	(3,802,542	)