LEASES (Tables)

6 Months Ended

Mar. 31, 2024

Leases

SCHEDULE OF RIGHT OF USE OPERATING LEASES

All of the Company’s right-of-use assets are operating leases related to its office premises. Details of the Company’s right-of-use assets and lease liabilities are as follows:

	March 31, 2024			September 30, 2023
Right-of-use assets	$	113,009		$	146,912
Lease liabilities
Balance, beginning of the year	$	158,525		$	244,906
Addition		-			-
Liability accretion		8,724			24,221
Lease payments		(40,894	)		(110,602	)
Balance, end of the year	$	126,355		$	158,525
Current lease liabilities	$	78,211		$	77,069
Long-term lease liabilities	$	48,144		$	81,456
Weighted-average remaining lease term (in years)		1.67			2.17
Weighted-average discount rate		12	%		12	%

SCHEDULE OF LEASE COST

The following table presents the Company’s total lease cost.

	Three Months Ended March 31, 2024		Three Months Ended March 31, 2023			Six Months Ended March 31, 2024		Six Months Ended March 31, 2023
Operating lease cost	$	21,073	$	29,845		$	42,627	$	65,243
Variable lease expense		15,489		18,822			30,436		25,997
Sublease income		-		(10,391	)		-		(20,395	)
Net lease cost	$	36,562	$	38,276		$	73,063	$	70,845

SCHEDULE OF FUTURE LEASE PAYMENTS

As of March 31, 2024, the Company has one office lease agreement for its office premises for terms ending in November 2025. The maturities of the Company’s operating lease liabilities are as follows:

Year
2024	$	41,295
2025		84,664
2026		14,180
Total lease payments		140,139
Less: imputed interest		(13,784	)
Total lease liabilities	$	126,355