v3.25.2

Condensed Consolidated Balance Sheets - USD ($)	Jun. 30, 2025	Sep. 30, 2024
Current assets:
Cash and cash equivalents	$ 1,366,474	$ 1,888,361
Restricted cash	51,374	47,303
Inventories	6,697
Prepaid and other current assets	41,716	26,199
Total current assets	1,578,631	1,992,260
Non-current assets:
Property and equipment, net	78,518	62,051
Operating lease right-of-use asset	171,133	214,063
Lease deposits	15,070	13,875
TOTAL ASSETS	1,843,352	2,282,249
Current liabilities:
Accounts payable and accrued liabilities	61,742	76,098
Deferred revenue	80,527	146,483
Due to officer	7,130	2,666
Operating lease liability – current portion	84,173	75,631
Total current liabilities	233,572	300,878
Non-current liabilities:
Operating lease liability – non-current portion	86,960	138,432
TOTAL LIABILITIES	320,532	439,310
COMMITMENTS AND CONTINGENCIES
Stockholders’ equity:
Preferred Stock, $0.0001 par value; 200,000,000 shares authorized; no shares issued and outstanding
Common Stock, $0.0001 par value; 600,000,000 shares authorized; 216,779,700 shares issued and outstanding at June 30, 2025 and September 30, 2024, respectively	21,678	21,678
Additional paid in capital	3,606,583	3,610,522
Accumulated other comprehensive income/(loss)	16,736	(7,855)
Accumulated deficit	(2,122,177)	(1,781,406)
Total stockholders’ equity	1,522,820	1,842,939
TOTAL LIABILITIES AND STOCKHOLDERS’ EQUITY	1,843,352	2,282,249
Related Party [Member]
Current assets:
Deposit-related party	100,000
Prepaid expenses-related party	$ 12,370	$ 30,397

Sum of the carrying values as of the balance sheet date of obligations incurred through that date and due within one year (or the operating cycle, if longer), including liabilities incurred (and for which invoices have typically been received) and payable to vendors for goods and services received, taxes, interest, rent and utilities, accrued salaries and bonuses, payroll taxes and fringe benefits.

DFP HOLDINGS Ltd 10-Q