LEASES (Tables)

12 Months Ended

Sep. 30, 2024

Leases

SCHEDULE OF RIGHT OF USE ASSETS AND LEASE LIABILITIES

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:

	September 30, 2024			September 30, 2023
Right-of-use assets	$	-		$	146,912
Lease liabilities
Balance, beginning of the year	$	158,525		$	244,906
Addition		-			-
Liability accretion		12,346			24,221
Lease payments		(113,638	)		(110,602	)
Termination of lease		(57,233	)		-
Balance, end of the year	$	-		$	158,525
Current lease liabilities	$	-		$	77,069
Long-term lease liabilities	$	-		$	81,456
Weighted-average remaining lease term (in years)		-			2.17
Weighted-average discount rate		-	%		12	%

SCHEDULE OF LEASE COST

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

	2024		2023
Operating lease cost	$	63,200	$	118,105
Variable lease expense		51,062		65,245
Sublease income		-		(25,390	)
Net lease cost	$	114,262	$	157,960