NOTE 10 COMMITMENTS

12 Months Ended

Sep. 30, 2025

Commitments and Contingencies Disclosure [Abstract]

NOTE 10 COMMITMENTS

NOTE 10 COMMITMENTS

As of September 30, 2024, the Company had three finance leases comprised of equipment and vehicle leases with a gross value of $83,705 and $34,112, respectively, included in property, plant and equipment. The Company also leases its offices under operating lease and short-term lease. The estimated effect of lease renewal and termination options, as applicable, was included in the consolidated financial statements in the current period.

As of September 30, 2025, the Company had three finance leases of equipment with a gross value of $82,715, included in property, plant and equipment. The Company also leases its offices under operating lease and short-term lease. The estimated effect of lease renewal and termination options, as applicable, was included in the consolidated financial statements in the current period. 

The components of lease expense were as follows:

		For the years ended September 30,
		2025		2024
Operating lease cost	$	338,700	$	336,044
Short-term lease cost		13,630		15,893
Finance lease cost:
Amortization of right-of-use assets		18,596		19,771
Interest on lease obligations		1,908		2,618
Total finance lease cost		20,504		22,389
Total lease cost	$	372,834	$	374,326

The following table presents the Company’s supplemental information related to operating and finance leases:

		For the years ended September 30,
		2025	2024
Cash paid for amounts included in the measurement of lease liabilities
Operating cash flows from finance leases	$	1,908	2,618
Operating cash flows from operating leases	$	338,700	336,044
Financing cash flows from finance leases	$	16,731	11,242
Weighted Average Remaining Lease Term
Operating leases		1.11 years	1.83 years
Finance leases		3.74 years	4.10 years
Weighted Average Discount Rate
Operating leases		1.84%	1.84%
Finance leases		1.91%	3.59%

The future maturity of lease liabilities as of September 30, 2025 were as follows:

Years ended September 30,		Finance lease		Operating lease
2026	$	19,071	$	285,430
2027		19,071		31,135
2028		19,071		-
2029		12,581		-
2030		1,132		-
Thereafter		-		-
Total		70,926		316,565
Less imputed interest		(8,734)		(3,209)
Total lease liabilities		62,192		313,356
Less: current portion		(16,294)		(282,411)
Long-term lease liabilities	$	45,898	$	30,945