Income taxes

12 Months Ended

Sep. 30, 2024

Income Tax Disclosure [Abstract]

Income taxes

5. Income taxes

No provision of income tax for the year ended September 30, 2024 and the period from Establishment Date (June 1, 2023) to September 30, 2023.

The Group is subject to income taxes in the U.S. federal jurisdiction and various state jurisdictions. Tax regulations within each jurisdiction are subject to the interpretation of the related tax laws and regulations and require significant judgment to apply. The Group’s tax years remain open for examination by all tax authorities since inception, remain open to adjustment by the U.S. and state authorities.