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SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details Narrative) - USD ($)
3 Months Ended 12 Months Ended
Dec. 31, 2024
Dec. 31, 2023
Sep. 30, 2024
Accounting Policies [Abstract]      
Cash $ 910,193   $ 822,799
Cash equivalents $ 0   $ 0
Effective tax rate (24.10%) 0.00%  
Statutory tax rate 21.00%   21.00%
Unrecognized tax benefits $ 0   $ 0
Unrecognized tax benefits, accrued for interest and penalties $ 0   $ 0
Rights exercisable to purchase shares of common stock 605,525    
Federal depository insurance coverage amount $ 250,000    
Cash uninsured amount $ 660,193