NOTE 5 DEFERRED TAX ASSETS AND DEFERRED TAX LIABILITIES (Tables)

12 Months Ended

Sep. 30, 2025

Income Tax Disclosure [Abstract]

deferred tax assets and liabilities as of September 30, 2025 and 2024

The Components of deferred tax assets and liabilities as of September 30, 2025 and 2024 were as follows:

		As of September 30, 2025		As of September 30, 2024
Deferred tax assets
Inventories	$	15,748	$	17,648
Software		355,111		493,650
Expense		16,368		16,411
Net operating loss carryforward		1,688,769		-
Total deferred tax assets		2,075,996		527,709
Less: valuation allowance		(1,688,769)		-
Net deferred tax assets	$	387,227	$	527,709

		As of September 30, 2025		As of September 30, 2024
Deferred tax liabilities
Insurance funds	$	(22,397)	$	(21,235)
Deferred tax liabilities, non-current	$	(22,397)	$	(21,235)