NOTE 1 - Organization and Summary of Significant Accounting Policies: Property, Plant , and Equipment (Policies)

12 Months Ended

Sep. 30, 2025

Policies

Property, Plant , and Equipment

Property, Plant, and Equipment – The Company’s capital asset consists of molding equipment stated at cost. Depreciation is calculated using the straight-line method over the estimated useful life which is determined to be seven years. Expenditures for additions and improvements are capitalized, while repairs and maintenance costs are expensed as incurred. The cost and related accumulated depreciation of any capital assets that are sold or otherwise disposed of are removed from the accounts and any gain or loss is recorded in the year of disposal.