Segment Information

9 Months Ended

Jun. 30, 2026

Segment Reporting [Abstract]

Segment Information

Note 24 — Segment Information

ASC Topic 280 establishes standards for companies to report financial statement information about operating segments, products, services, geographic areas, and major customers. Operating segments are defined as components of an enterprise for which separate financial information is available that is regularly evaluated by the Company’s chief operating decision maker (“CODM”), or group, in deciding how to allocate resources and assess performance.

The CODM has been identified as the Chief Executive Officer, who reviews the operating results for the Company as a whole to make decisions about allocating resources and assessing financial performance. Accordingly, management has determined that the Company only has one operating segment.

The CODM assesses performance for the single segment and decides how to allocate resources based on operating loss that also is reported on the consolidated statements of operations. The measure of segment assets is reported on the unaudited condensed consolidated balance sheets as total assets. When evaluating the Company’s performance and making key decisions regarding resource allocation the CODM reviews several key metrics, which include the following:

	Three Months Ended June 30,						Nine Months Ended June 30,
	2026			2025			2026			2025
Revenue	$	286,339		$	—		$	286,339		$	—
Cost of goods sold		(171,759	)		—			(171,759	)		—
Gross Profits		114,580			—			114,580			—
Operating Expenses:
General and administrative		5,989,699			132,933			13,592,556			408,164
Research and development		747,803			8,548			1,334,412			79,993
Sales and marketing		3,167,400			4,585			6,780,011			4,585
Depreciation and amortization		8,354,343			—			14,175,488			—
Operating loss	$	(18,144,665	)	$	(146,066	)	$	(35,767,887	)	$	(492,742	)

The key metrics included in segment profit or loss reviewed by the CODM are operating costs. The CODM reviews operating costs to manage and forecast cash to ensure enough capital is available to meet operational needs and find research and development efforts. The CODM also reviews operating costs to manage, maintain and enforce all contractual agreements to ensure costs are aligned with all agreements and budget.