Property, Plant and Equipment, Net

9 Months Ended

Jun. 30, 2026

Property, Plant and Equipment [Abstract]

Property, Plant and Equipment, Net

Note 8 — Property, Plant and Equipment, Net

Property and equipment, net consisted of the following at June 30, 2026 and September 30, 2025:

	June 30, 2026			September 30, 2025
Computer and accessories	$	357,893		$	—
Furniture		9,493			—
Drones		7,122			—
Total cost		374,508			—
Accumulated depreciation		(204,348	)		—
Net book value	$	170,160		$	—

Depreciation expense was $13,774 and $0 for the three months ended June 30, 2026 and 2025, respectively, and $21,116 and $0 for the nine months ended June 30, 2026 and 2025, respectively.

At June 30, 2026 and September 30, 2025, $360,000 and $0 deposit, respectively, on boat purchase is included in other non-current assets on the accompanying unaudited condensed consolidated balance sheets.