Cytta (CYCA) S-1 27 Jul 22 IPO registration Financial data

Cover

Cover	6 Months Ended
	Mar. 31, 2022
Cover [Abstract]
Entity Registrant Name	CYTTA CORP.
Entity Central Index Key	0001383088
Document Type	S-1
Amendment Flag	false
Entity Small Business	true
Entity Emerging Growth Company	false
Entity Filer Category	Non-accelerated Filer
Entity Incorporation State Country Code	NV
Entity Tax Identification Number	98-0505761
Entity Address Address Line 1	5450 W Sahara Avenue, Suite 300A
Entity Address City Or Town	Las Vegas
Entity Address State Or Province	NV
Entity Address Postal Zip Code	89146
City Area Code	702
Local Phone Number	900-7022

Condensed Balance Sheets

Condensed Balance Sheets - USD ($)	Mar. 31, 2022	Sep. 30, 2021	Sep. 30, 2020
CURRENT ASSETS
Cash and cash equivalents	$ 2,140,497	$ 173,196	$ 847,646
Accounts Receivable	0	27,694	0
Inventory	0	78,765	34,199
Prepaid Expenses	411,732	772,394	559,443
Vendor deposits	0	50,400	0
Total Current Assets	2,552,229	1,102,449	1,441,288
Property and Equipment	146,798	170,605	143,058
TOTAL ASSETS	2,699,027	1,273,054	1,584,346
Current liabilities
Accounts payable and accrued liabilities	52,403	46,055	47,210
Accounts payable related parties	135,927	12,551	0
Dividend payable	33,427	21,033	0
Customer deposits		0	50,480
Deferred revenue	1,716	3,588	0
Stock to be issued	54,750	323,583	486,750
Total current liabilities	278,223	406,810	584,440
COMMITMENTS AND CONTINGENCIES	0	0
STOCKHOLDERS' EQUITY
Common stock:(500,000,000 shares authorized par value $0.001; 376,815,718 and 296,236,627 shares issued and outstanding March 31, 2022, and September 30, 2021)	376,816	296,237	289,148
Additional paid-in capital	27,508,359	23,330,612	20,891,476
Accumulated Deficit	(25,465,021)	(22,774,905)	(20,181,368)
Total Stockholders' Equity	2,420,804	866,244	999,906
TOTAL LIABILITIES AND STOCKHOLDERS' EQUITY	2,699,027	1,273,054	1,584,346
ASSETS
Preferred stock	600
Preferred Stock Series C [Member]
ASSETS
Preferred stock		600	600
Preferred Stock Series D [Member]
ASSETS
Preferred stock	50	50	50
Preferred Stock Series E [Member]
ASSETS
Preferred stock	0	13,650	$ 0
Preferred Stock Series F [Member]
ASSETS
Preferred stock	$ 0	$ 0

Condensed Balance Sheets (Paren

Condensed Balance Sheets (Parenthetical) - $ / shares	Mar. 31, 2022	Sep. 30, 2021	Sep. 30, 2020
Common stock share, authorized	500,000,000	500,000,000	500,000,000
Common stock share, par value	$ 0.001	$ 0.001	$ 0.001
Common stock share, issued	376,815,718	296,236,627	289,147,675
Common stock share, outstanding	376,815,718	296,236,627	289,147,675
Preferred stock share, par value	$ 0.001	$ 0.001	$ 0.001
Preferred stock share, authorized	100,000,000	100,000,000	100,000,000
Preferred Stock Series C [Member]
Preferred stock share, par value	$ 0.001	$ 0.001	$ 0.001
Preferred stock share, authorized	100,000,000	10,000,000
Preferred stock share, issued	600,000	600,000	600,000
Preferred stock share, outstanding	600,000	600,000	600,000
Preferred Stock Series D [Member]
Preferred stock share, par value	$ 0.001	$ 0.001	$ 0.001
Preferred stock share, authorized	10,000,000	10,000,000	10,000,000
Preferred stock share, issued	50,000	50,000	50,000
Preferred stock share, outstanding	50,000	50,000	50,000
Preferred Stock Series E [Member]
Preferred stock share, par value	$ 0.001	$ 0.001	$ 0.001
Preferred stock share, authorized	13,650,000	13,650,000	13,650,000
Preferred stock share, issued	0	13,650,000	0
Preferred stock share, outstanding	0	13,650,000	0
Preferred Stock Series F [Member]
Preferred stock share, par value	$ 0.001	$ 0.001
Preferred stock share, authorized	59,270,000	59,270,000
Preferred stock share, issued	0	0
Preferred stock share, outstanding	0	0

Condensed Statements of Operati

Condensed Statements of Operations (Unaudited) - USD ($)	3 Months Ended		6 Months Ended		12 Months Ended
	Mar. 31, 2022	Mar. 31, 2021	Mar. 31, 2022	Mar. 31, 2021	Sep. 30, 2021	Sep. 30, 2020
Condensed Statements of Operations (Unaudited)
Revenues	$ 936	$ 0	$ 1,873	$ 70,520	$ 94,626	$ 48,513
Cost of goods sold	0	0	0	25,277	41,872	24,037
Gross Profit	936	0	1,873	45,243	52,754	24,476
Operating expenses
Related party	212,864	153,564	678,146	302,961	648,831	871,760
General and administrative, other	1,312,004	400,239	1,965,708	769,005	1,976,471	418,066
Total Operating Expenses	1,524,868	553,803	2,643,854	1,071,966	2,625,302	1,289,826
Other expenses
Loss from operations	(1,523,932)	(553,803)	(2,641,981)	(1,026,723)	(2,572,548)	(1,265,350)
Interest expense	2,078	(342)	48,135	0	20,989	1,494
Interest income		0	0	259
Total Other Expenses	2,078	(342)	48,135	259	20,989	1,494
Loss before income taxes	(1,526,010)	(554,145)	(2,690,116)	(1,026,464)	(2,593,537)	(1,266,844)
Provision for income taxes	0	0	0	0	0	0
Net Loss	$ (1,526,010)	$ (554,145)	$ (2,690,116)	$ (1,026,464)	$ (2,593,537)	$ (1,266,844)
Loss per share, basic and fully diluted	$ 0	$ 0	$ (0.01)	$ 0	$ (0.01)	$ (0.01)
Weighted average shares outstanding Basic and diluted	376,366,281	292,301,898	338,298,054	293,846,505	294,491,512	206,980,736

Condensed Statement of Changes

Condensed Statement of Changes in Stockholders' Equity (Unaudited) - USD ($)	Total	Common Stock [Member]	Additional Paid-In Capital [Member]	Retained Earnings (Accumulated Deficit)	Preferred Stock Series F [Member]	Preferred Stock Series C [Member]	Preferred Stock Series D [Member]	Preferred Stock Series E [Member]	Pereferred Stock to be issued (Member)
Balance, shares at Sep. 30, 2019		185,547,675				600,000
Balance, amount at Sep. 30, 2019		$ 185,548	$ 17,083,482	$ (18,914,524)		$ 600	$ 0	$ 0
Capital stock issued for cash, shares		44,600,000
Capital stock issued for cash, amount	$ 975,000	$ 44,600	930,400	0		0	0	0
Common Stock issued for stock to be issued, shares		9,150,000
Common Stock issued for stock to be issued, amount	350,000	$ 9,150	340,850	0		0	0	0
Common stock issued for technology, shares		20,000,000
Common stock issued for technology, amount	500,000	$ 20,000	480,000	0		0	$ 0	0
Common stock issued for services, shares		29,850,000
Loss for the three months ended December 31, 2020	(1,266,844)
Series D Preferred Stock issued for subscriptions payable, shares							50,000
Series D Preferred Stock issued for subscriptions payable, amount	1,347,894	$ 0	1,347,844	0		$ 0	$ 50	0
Common stock issued for services, amount	738,750
Balance, shares at Sep. 30, 2020		289,147,675				600,000	50,000
Balance, amount at Sep. 30, 2020	999,906	$ 289,148	20,891,476	(20,181,368)		$ 600	$ 50	0
Common Stock issued for stock to be issued, shares		17,280,000
Common Stock issued for stock to be issued, amount	432,000	$ 17,280	414,720
Loss for the three months ended December 31, 2020	(472,319)			(472,319)
Common stock issued for services, shares		13,500,000
Common stock cancelled, amount		$ (28,048)	28,048
Common stock issued for services, amount	945,000	$ 13,500	931,500
Balance, shares at Dec. 31, 2020		291,879,675				600,000	50,000
Balance, amount at Dec. 31, 2020	1,904,586	$ 291,880	22,265,744	(20,653,687)		$ 600	$ 50
Balance, shares at Sep. 30, 2020		289,147,675				600,000	50,000
Balance, amount at Sep. 30, 2020	999,906	$ 289,148	20,891,476	(20,181,368)		$ 600	$ 50	0
Loss for the three months ended December 31, 2020	(1,026,464)
Common stock issued for services, amount	945,000
Balance, shares at Mar. 31, 2021		292,879,675				600,000	50,000
Balance, amount at Mar. 31, 2021	1,735,441	$ 292,880	22,289,744	(21,207,832)		$ 600	$ 50		$ 360,000
Balance, shares at Sep. 30, 2020		289,147,675				600,000	50,000
Balance, amount at Sep. 30, 2020	$ 999,906	$ 289,148	20,891,476	(20,181,368)		$ 600	$ 50	0
Common stock issued for services, shares	16,750,000
Loss for the three months ended December 31, 2020	$ (2,593,537)	0	0	(2,593,537)		0	0	0
Common stock issued for stock payable, amount		$ 17,280	414,720	0		0	0	0
Common stock issued for cash, shares		1,000,000
Common stock issued for services, amount	$ 1,300,375	$ 16,750	1,283,625	0		0	0	$ 0
Common stock issued for accounts payable, shares		106,952
Common stock issued for stock payable, shares		17,280,000
Series E Preferred Stock sold for cash, shares								13,650,000
Common stock issued for accounts payable, amount		$ 107	668,850	0		$ 0	$ 0	$ 13,650
Common stock cancelled, shares		(28,048,000)
Balance, shares at Sep. 30, 2021	17,280,000	296,236,627				600,000	50,000	13,650,000
Balance, amount at Sep. 30, 2021	$ 866,244	$ 296,237	23,330,612	(22,774,905)	$ 0	$ 600	$ 50	$ 13,650
Balance, shares at Dec. 31, 2020		291,879,675				600,000	50,000
Balance, amount at Dec. 31, 2020	1,904,586	$ 291,880	22,265,744	(20,653,687)		$ 600	$ 50
Loss for the three months ended December 31, 2020	(554,145)			(554,145)
Common stock issued for cash, shares		1,000,000
Common stock issued for cash, amount	25,000	$ 1,000	24,000
Capital stock to be issued for cash	360,000								360,000
Balance, shares at Mar. 31, 2021		292,879,675				600,000	50,000
Balance, amount at Mar. 31, 2021	$ 1,735,441	$ 292,880	22,289,744	(21,207,832)		$ 600	$ 50		$ 360,000
Balance, shares at Sep. 30, 2021	17,280,000	296,236,627				600,000	50,000	13,650,000
Balance, amount at Sep. 30, 2021	$ 866,244	$ 296,237	23,330,612	(22,774,905)	0	$ 600	$ 50	$ 13,650
Common stock issued for services, shares		6,250,000
Common stock issued for services, amount	859,100	$ 6,250	852,850	0	$ 0	0	0	0
Common stock issued for accounts payable, shares		909,091
Series F Preferred Stock issued for cash, shares					59,270,000
Series F Preferred Stock issued for cash, amount	2,963,500	$ 0	2,904,230	0	$ 59,270	$ 0	$ 0	0
Common Stock issued for conversion of Series E Preferred Stock, amount		$ 13,650			$ (59,270)			$ (13,650)
Common Stock issued for conversion of Series E Preferred Stock, shares		13,650,000			(59,270,000)			(13,650,000)
Common Stock issued for conversion of Series E Preferred Stock, amount		$ 59,270			$ (59,270)
Common Stock issued for conversion of Series E Preferred Stock, shares		59,270,000			(59,270,000)
Balance, shares at Dec. 31, 2021		376,315,718				600,000	50,000
Balance, amount at Dec. 31, 2021	$ 3,824,739	$ 376,316	27,386,784	(23,939,011)		$ 600	$ 50
Balance, shares at Sep. 30, 2021	17,280,000	296,236,627				600,000	50,000	13,650,000
Balance, amount at Sep. 30, 2021	$ 866,244	$ 296,237	23,330,612	(22,774,905)	$ 0	$ 600	$ 50	$ 13,650
Common stock issued for services, shares	6,750,000
Loss for the three months ended December 31, 2020	$ (2,690,116)
Common stock issued for services, amount	588,592
Balance, shares at Mar. 31, 2022		376,815,718				600,000	50,000
Balance, amount at Mar. 31, 2022	2,420,804	$ 376,816	27,508,359	(25,465,021)		$ 600	$ 50
Balance, shares at Dec. 31, 2021		376,315,718				600,000	50,000
Balance, amount at Dec. 31, 2021	3,824,739	$ 376,316	27,386,784	(23,939,011)		$ 600	$ 50
Loss for the three months ended December 31, 2020	(1,526,010)			(1,526,010)
Common stock issued for services, shares		500,000
Common stock issued for services, amount	122,075	$ 500	121,575
Balance, shares at Mar. 31, 2022		376,815,718				600,000	50,000
Balance, amount at Mar. 31, 2022	$ 2,420,804	$ 376,816	$ 27,508,359	$ (25,465,021)		$ 600	$ 50

Condensed Statements of Cash Fl

Condensed Statements of Cash Flows (Unaudited) - USD ($)	6 Months Ended		12 Months Ended
	Mar. 31, 2022	Mar. 31, 2021	Sep. 30, 2021	Sep. 30, 2020
CASH FLOWS FROM OPERATING ACTIVITIES
Net Loss	$ (2,690,116)	$ (1,026,464)	$ (2,593,537)	$ (1,266,844)
Adjustments to reconcile net loss to net cash used in operating activities:
Common stock issued for technology			0	500,000
Stock-based compensation expenses for services	1,367,468	469,375	1,365,667	201,641
Depreciation expense	23,808	17,910	40,866	6,472
Changes in Operating Assets and Liabilities:
Inventory	78,765	(29,790)	(44,566)	(33,582)
Accounts Receivable	27,694	(20,040)	(27,694)	8,000
Prepaid expenses	5,537	(9,748)	(9,410)	(22,334)
Vendor deposits	(50,400)	0	(50,400)	0
Accounts payable and accrued liabilitie	6,348	(32,232)	18,846	322,215
Accounts payable-related party	123,376	0	12,551	0
Dividend payable	12,394	0	21,033	0
Deferred revenue	1,872	0	(3,588)	0
Customer deposit	0	(50,480)	(50,480)	50,480
Net cash used in operating activities	(996,199)	(681,469)	(1,313,536)	(233,952)
Accounts payable-related party	(123,376)	0	(12,551)	0
CASH FLOWS FROM INVESTING ACTIVITIES
Purchase of property and equipment	0	(34,249)	(68,414)	(133,456)
Net cash used in investing activities	0	(34,249)	(68,414)	(133,456)
CASH FLOWS FROM FINANCING ACTIVITIES
Proceeds from issuance of Series F Preferred Stock	2,963,500	360,000
Proceeds from issuance of common stock	0	25,000
Proceeds from stock subscriptions			(707,500)	(1,198,000)
Net cash provided by financing activities	2,963,500	385,000	707,500	1,198,000
NET CHANGE IN CASH	1,967,301	(330,718)	(674,450)	830,592
CASH AT BEGINNING OF PERIOD	173,196	847,646	847,646	17,054
CASH AT END OF PERIOD	2,140,497	516,928	173,196	847,646
SUPPLEMENTAL CASH FLOW DISCLOSURES
Cash paid for interest	0	0	0	0
Cash paid for income taxes	0	0	0	0
NON-CASH INVESTING AND FINANCING ACTIVITIES
Common stock issued for services	588,592	945,000	1,300,375	738,750
Common stock issued for accounts payable	$ 300,000	$ 0	$ 20,000	$ 288,000

ORGANIZATION AND DESCRIPTION OF

ORGANIZATION AND DESCRIPTION OF BUSINESS	6 Months Ended	12 Months Ended
	Mar. 31, 2022	Sep. 30, 2021
ORGANIZATION AND DESCRIPTION OF BUSINESS
NOTE 1 - ORGANIZATION AND DESCRIPTION OF BUSINESS	NOTE 1 - ORGANIZATION AND DESCRIPTION OF BUSINESS Cytta Corp., (“Cytta” or the “Company”) was incorporated on May 30, 2006 under the laws of the State of Nevada. It is located in Las Vegas, Nevada. Cytta is in the business of imagineering, developing and securing disruptive technologies.	NOTE 1 - ORGANIZATION AND DESCRIPTION OF BUSINESS Cytta Corp., (“Cytta” or the “Company”) was incorporated on May 30, 2006 under the laws of the State of Nevada. It is located in Las Vegas, Nevada. Cytta is in the business of imagineering, developing and securing disruptive technologies.

GOING CONCERN

GOING CONCERN	6 Months Ended	12 Months Ended
	Mar. 31, 2022	Sep. 30, 2021
GOING CONCERN
NOTE 2 - GOING CONCERN	NOTE 2 - GOING CONCERN The accompanying financial statements have been prepared on a going concern basis, which contemplates the realization of assets and the satisfaction of liabilities in the normal course of business. As of March 31, 2022, the Company had an accumulated deficit of $25,465,021 and has also generated losses since inception. These factors, among others, raise substantial doubt about the ability of the Company to continue as a going concern. In December 2019, a novel strain of coronavirus (COVID-19) emerged. Because COVID-19 infections have been reported throughout the United States, certain federal, state and local governmental authorities have issued stay-at-home orders, proclamations and/or directives aimed at minimizing the spread of COVID-19. The ultimate impact of the COVID-19 pandemic on the Company’s operations is unknown and will depend on future developments, which are highly uncertain and cannot be predicted with confidence, including the duration of the COVID-19 outbreak, new information which may emerge concerning the severity of the COVID-19 pandemic, and any additional preventative and protective actions that governments, or the Company, may direct, which may result in an extended period of continued business disruption, and reduced operations. Any resulting financial impact cannot be reasonably estimated at this time but it may have a material adverse impact on our business, financial condition and results of operations. Management expects that its business will be impacted to some degree, but the significance of the impact of the COVID-19 outbreak on the Company’s business and the duration for which it may have an impact cannot be determined at this time. The Company develops and distributes proprietary technology that radically shifts how video is streamed, consumed, transferred and stored. Our proprietary SUPR Stream is the technology at the core of our products, designed specifically for streaming and storing HD, 4K, and higher resolution video. The IGAN (Incident Global Area Network) Incident Command System (ICS) seamlessly streams and stores all relevant video and audio during emergency situations. This creates real-time situational awareness for police, firefighters, first responders, EMS, and their command centers. Our products work in size, weight, and power-constrained (SWaP) operating environments, and evolved through use in the military by meeting the need to stream multiple HD, 4K, and 4K+ video feeds with ultra-low latency, bandwidth, and power consumption. The Company is taking this streaming, storage, and transfer technology to enterprises that would like to send more high-quality videos with fewer resources. All of our products are manufactured in the USA. The Company intends to fund operations through equity financing arrangements, which may not be sufficient to fund its capital expenditures, working capital and other cash requirements for the foreseeable future. During the six months ended March 31, 2022, the Company sold 59,270,000 shares of Series F Preferred stock at $0.05 per share and received proceeds of $2,963,500.	NOTE 2 - GOING CONCERN The accompanying financial statements have been prepared on a going concern basis, which contemplates the realization of assets and the satisfaction of liabilities in the normal course of business. As of September 30, 2021, the Company had an accumulated deficit of $22,774,905 and has also generated losses since inception. These factors, among others, raise substantial doubt about the ability of the Company to continue as a going concern. In December 2019, a novel strain of coronavirus (COVID-19) emerged. Because COVID-19 infections have been reported throughout the United States, certain federal, state and local governmental authorities have issued stay-at-home orders, proclamations and/or directives aimed at minimizing the spread of COVID-19. The ultimate impact of the COVID-19 pandemic on the Company’s operations is unknown and will depend on future developments, which are highly uncertain and cannot be predicted with confidence, including the duration of the COVID-19 outbreak, new information which may emerge concerning the severity of the COVID-19 pandemic, and any additional preventative and protective actions that governments, or the Company, may direct, which may result in an extended period of continued business disruption, and reduced operations. Any resulting financial impact cannot be reasonably estimated at this time but it may have a material adverse impact on our business, financial condition and results of operations. Management expects that its business will be impacted to some degree, but the significance of the impact of the COVID-19 outbreak on the Company’s business and the duration for which it may have an impact cannot be determined at this time. The Company develops and distributes proprietary technology that radically shifts how video is streamed, consumed, transferred and stored. Our proprietary SUPR Stream is the technology at the core of our products, designed specifically for streaming and storing HD, 4K, and higher resolution video. The IGAN (Incident Global Area Network) Incident Command System (ICS) seamlessly streams and stores all relevant video and audio during emergency situations. This creates real-time situational awareness for police, firefighters, first responders, EMS, and their command centers. Our products work in size, weight, and power-constrained (SWaP) operating environments, and evolved through use in the military by meeting the need to stream multiple HD, 4K, and 4K+ video feeds with ultra-low latency, bandwidth, and power consumption. The Company is taking this streaming, storage, and transfer technology to enterprises that would like to send more high-quality videos with fewer resources. All of our products are manufactured in the USA. The Company intends to fund operations through equity financing arrangements, which may not be sufficient to fund its capital expenditures, working capital and other cash requirements for the foreseeable future. During the year ended September 30, 2021, the Company sold 13,650,000 shares of Series E Preferred Stock at $0.05 per share and received $682,500. Since September 30, 2021, the Company sold 59,270,000 shares of Series F Preferred stock at $0.05 per share and received proceeds of $2,963,750.

SUMMARY OF SIGNIFICANT ACCOUNTI

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES	6 Months Ended	12 Months Ended
	Mar. 31, 2022	Sep. 30, 2021
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
NOTE 3 - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES	NOTE 3 - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES Basis of Presentation The accompanying unaudited condensed financial statements have been prepared in accordance with accounting principles generally accepted in the United States of America for interim financial statements. Accordingly, they do not contain all information and footnotes required by accounting principles generally accepted in the United States of America for annual financial statements. In the opinion of the Company’s management, the accompanying unaudited condensed financial statements contain all the adjustments necessary (consisting only of normal recurring accruals) to present the financial position of the Company as of March 31, 2022, and the results of operations and cash flows for the periods presented. The results of operations for the three and six months ended March 31, 2022, are not necessarily indicative of the operating results for the full fiscal year or any future period. Use of Estimates The preparation of financial statements in conformity with accounting principles generally accepted in the United States of America requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosures of contingent assets and liabilities at the date of the financial statements and the reported amount of revenues and expenses during the reported period. Actual results could differ from those estimates. Cash and Cash Equivalents The Company considers all highly liquid investments with an original term of three months or less to be cash equivalents. These investments are carried at cost, which approximates fair value. Cash and cash equivalent balances may, at certain times, exceed federally insured limits. The Company has no cash equivalents at March 31, 2022, and September 30, 2021. Prepaid expenses The Company considers expenses or services paid for prior to the period the expense is completed to be recorded as a prepaid expense. Included in this account is the value of common stock issued to consultants. Such issuances are pursuant to consulting agreements that can have a one-to-two-year term. The Company amortized the value of the stock issued over the term of the agreement. The activity for the six months ended March 31, 2022 and 2021 is summarized as: March 31, 2022 2021 Balance beginning of period $ 772,394 $ 539,443 Value of common stock issued 894,841 945,000 Amortization of stock-based compensation (1,249,967 ) (469,375 ) Other prepaid expense activity (5,536 ) 29,750 $ 411,732 $ 1,044,818 Inventory Inventories are valued at the lower of cost or net realizable value, with cost determined on the first-in, first-out basis. Inventory costs include finished goods and component parts. In evaluating the net realizable value of inventory, management also considers, if applicable, other factors, including known trends, market conditions, currency exchange rates and other such issues. Inventory as of March 31, 2022, and September 30, 2021, was $- 0- and $78,765, respectively. Property and equipment Property and equipment are stated at cost, and depreciation is provided by use of a straight-line method over the estimated useful lives of the assets. The Company reviews property and equipment for potential impairment whenever events or changes in circumstances indicate that the carrying amounts of assets may not be recoverable. The estimated useful lives of property and equipment is as follows: Vehicles and equipment 5 years Software 3 years Fair value of financial instruments The Company measures assets and liabilities at fair value based on an expected exit price as defined by the authoritative guidance on fair value measurements, which represents the amount that would be received on the sale of an asset or paid to transfer a liability, as the case may be, in an orderly transaction between market participants. As such, fair value may be based on assumptions that market participants would use in pricing an asset or liability. The authoritative guidance on fair value measurements establishes a consistent framework for measuring fair value on either a recurring or nonrecurring basis whereby inputs, used in valuation techniques, are assigned a hierarchical level. The following are the hierarchical levels of inputs to measure fair value: ● Level 1 - Observable inputs that reflect quoted market prices in active markets for identical assets or liabilities. ● Level 2 - Inputs reflect quoted prices for identical assets or liabilities in markets that are not active; quoted prices for similar assets or liabilities in active markets; inputs other than quoted prices that are observable for the assets or liabilities; or inputs that are derived principally from or corroborated by observable market data by correlation or other means. ● Level 3 - Unobservable inputs reflecting the Company’s assumptions incorporated in valuation techniques used to determine fair value. These assumptions are required to be consistent with market participant assumptions that are reasonably available. The carrying amounts of the Company’s financial assets and liabilities, such as cash, prepaid expenses, other current assets, accounts payable and accrued expenses, certain notes payable and notes payable - related party, approximate their fair values because of the short maturity of these instruments. Revenue recognition Effective January 1, 2018, the Company adopted ASC 606 — Revenue from Contracts with Customers. Under ASC 606, the Company recognizes revenue from the commercial sales of products by: (1) identify the contract (if any) with a customer; (2) identify the performance obligations in the contract (if any); (3) determine the transaction price; (4) allocate the transaction price to each performance obligation in the contract (if any); and (5) recognize revenue when each performance obligation is satisfied. Under ASC 606, revenue is recognized when the following criteria are met: (1) persuasive evidence of an arrangement exists; (2) the performance of service has been rendered to a customer or delivery has occurred; (3) the amount of fee to be paid by a customer is fixed and determinable; and (4) the collectability of the fee is reasonably assured. Other than The Company has no outstanding contracts with any of its’ customers. The Company recognizes revenue when title, ownership, and risk of loss pass to the customer, all of which occurs upon shipment or delivery of the product and is based on the applicable shipping terms. Stock-based compensation The Company accounts for its stock based compensation under the recognition and measurement principles of the fair value recognition provisions of Statement of Financial Accounting Standards No. 123 (revised 2004) “Share-Based Payment” (“SFAS No. 123R”)(ASC 718) using the modified prospective method for transactions in which the Company obtains employee services in share-based payment transactions and the Financial Accounting Standards Board Emerging Issues Task Force Issue No. 96-18 “Accounting For Equity Instruments That Are Issued To Other Than Employees For Acquiring, Or In Conjunction With Selling Goods Or Services” (“EITF No. 96-18”) for share-based payment transactions with parties other than employees provided in SFAS No. 123(R) (ASC 718). All transactions in which goods or services are the consideration received for the issuance of equity instruments are accounted for based on the fair value of the consideration received or the fair value of the equity instrument issued, whichever is more reliably measurable. The measurement date used to determine the fair value of the equity instrument issued is the earlier of the date on which the third-party performance is complete or the date on which it is probable that performance will occur. Income taxes The Company accounts for income taxes under Statement of Financial Accounting Standards No. 109 “Accounting for Income Taxes” (“SFAS No. 109”) (ASC 740). Deferred income tax assets and liabilities are determined based upon differences between the financial reporting and tax bases of assets and liabilities and are measured using the enacted tax rates and laws that will be in effect when the differences are expected to reverse. Deferred tax assets are reduced by a valuation allowance to the extent management concludes it is more likely than not that the assets will not be realized. Deferred tax assets and liabilities are measured using enacted tax rates expected to apply to taxable income in the years in which those temporary differences are expected to be recovered or settled. The effect on deferred tax assets and liabilities of a change in tax rates is recognized in the statements of operations in the period that includes the enactment date. Cash flows reporting The Company follows the provisions of ASC 230 for cash flows reporting and accordingly classifies cash receipts and payments according to whether they stem from operating, investing, or financing activities and provides definitions of each category, and uses the indirect or reconciliation method (“Indirect method”) as defined by ASC 230 to report net cash flow from operating activities by adjusting net income to reconcile it to net cash flow from operating activities by removing the effects of (a) all deferrals of past operating cash receipts and payments and all accruals of expected future operating cash receipts and payments and (b) all items that are included in net income that do not affect operating cash receipts and payments. Reporting segments ASC 280 establishes standards for the way that public enterprises report information about operating segments in annual financial statements and requires reporting of selected information about operating segments in interim financial statements regarding products and services, geographic areas and major customers. ASC 280 defines operating segments as components of an enterprise about which separate financial information is available that is evaluated regularly by the chief operating decision maker in deciding how to allocate resources and in assessing performances. Currently, ASC 280 has no effect on the Company’s financial statements as substantially all of the Company’s operations are conducted in one industry segment. Concentrations of Credit Risk The Company’s financial instruments that are exposed to concentrations of credit risk primarily consist of its cash and cash equivalents and related party payables it will likely incur in the near future. The Company places its cash and cash equivalents with financial institutions of high credit worthiness. At times, its cash and cash equivalents with a particular financial institution may exceed any applicable government insurance limits. The Company’s management plans to assess the financial strength and credit worthiness of any parties to which it extends funds, and as such, it believes that any associated credit risk exposures are limited. Earnings (Loss) Per Share of Common Stock The Company has adopted ASC 260-10-20, “Earnings per Share,” (“EPS”) which requires presentation of basic and diluted EPS on the face of the income statement for all entities with complex capital structures and requires a reconciliation of the numerator and denominator of the basic EPS computation to the numerator and denominator of the diluted EPS computation. In the accompanying financial statements, basic earnings (loss) per share is computed by dividing net income (loss) by the weighted average number of shares of common stock outstanding during the period. Recent Accounting Pronouncements Other than the above there have no recent accounting pronouncements or changes in accounting pronouncements during the period ended March 31, 2022, that are of significance or potential significance to the Company.	NOTE 3 - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES Basis of Presentation The accompanying financial statements are prepared in accordance with Generally Accepted Accounting Principles in the United States of America (“US GAAP”). Use of Estimates The preparation of financial statements in conformity with accounting principles generally accepted in the United States of America requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosures of contingent assets and liabilities at the date of the financial statements and the reported amount of revenues and expenses during the reported period. Actual results could differ from those estimates. Cash and Cash Equivalents The Company considers all highly liquid investments with an original term of three months or less to be cash equivalents. These investments are carried at cost, which approximates fair value. Cash and cash equivalent balances may, at certain times, exceed federally insured limits. The Company has no cash equivalents at September 30, 2021, and 2020. Prepaid expenses The Company considers expenses or services paid for prior to the period the expense is completed to be recorded as a prepaid expense. Included in this account is the value of common stock issued to consultants. Such issuances are pursuant to consulting agreements that can have a one-to-two-year term. The Company amortized the value of the stock issued over the term of the agreement. The activity for the years ended September 30, 2021 and 2020 is summarized as: September 30, 2021 2020 Balance beginning of fiscal year $ 559,443 $ - Value of common stock issued 1,261,750 738,750 Amortization of stock-based compensation (1,058,209 ) (201,641 ) Vendor deposit (20,000 ) 20,000 Other prepaid expense activity 29,410 2,334 Balance end of fiscal year $ 772,394 $ 559,443 Inventory Inventories are valued at the lower of cost or net realizable value, with cost determined on the first-in, first-out basis. Inventory costs include finished goods and component parts. In evaluating the net realizable value of inventory, management also considers, if applicable, other factors, including known trends, market conditions, currency exchange rates and other such issues. Inventory as of September 30, 2021, and 2020 was $78,765 and $34,199. Property and equipment Property and equipment are stated at cost, and depreciation is provided by use of a straight-line method over the estimated useful lives of the assets. The Company reviews property and equipment for potential impairment whenever events or changes in circumstances indicate that the carrying amounts of assets may not be recoverable. The estimated useful lives of property and equipment is as follows: Vehicles and equipment 5 years Software 3 years Fair value of financial instruments The Company measures assets and liabilities at fair value based on an expected exit price as defined by the authoritative guidance on fair value measurements, which represents the amount that would be received on the sale of an asset or paid to transfer a liability, as the case may be, in an orderly transaction between market participants. As such, fair value may be based on assumptions that market participants would use in pricing an asset or liability. The authoritative guidance on fair value measurements establishes a consistent framework for measuring fair value on either a recurring or nonrecurring basis whereby inputs, used in valuation techniques, are assigned a hierarchical level. The following are the hierarchical levels of inputs to measure fair value: ● Level 1 - Observable inputs that reflect quoted market prices in active markets for identical assets or liabilities. ● Level 2 - Inputs reflect quoted prices for identical assets or liabilities in markets that are not active; quoted prices for similar assets or liabilities in active markets; inputs other than quoted prices that are observable for the assets or liabilities; or inputs that are derived principally from or corroborated by observable market data by correlation or other means. ● Level 3 - Unobservable inputs reflecting the Company’s assumptions incorporated in valuation techniques used to determine fair value. These assumptions are required to be consistent with market participant assumptions that are reasonably available. The carrying amounts of the Company’s financial assets and liabilities, such as cash, prepaid expenses, other current assets and accounts payable and accrued expenses, approximate their fair values because of the short maturity of these instruments. Revenue recognition Effective January 1, 2018, the Company adopted ASC 606 — Revenue from Contracts with Customers. Under ASC 606, the Company recognizes revenue from the commercial sales of products by: (1) identify the contract (if any) with a customer; (2) identify the performance obligations in the contract (if any); (3) determine the transaction price; (4) allocate the transaction price to each performance obligation in the contract (if any); and (5) recognize revenue when each performance obligation is satisfied. Under ASC 606, revenue is recognized when the following criteria are met: (1) persuasive evidence of an arrangement exists; (2) the performance of service has been rendered to a customer or delivery has occurred; (3) the amount of fee to be paid by a customer is fixed and determinable; and (4) the collectability of the fee is reasonably assured. Other than The Company has no outstanding contracts with any of its’ customers. The Company recognizes revenue when title, ownership, and risk of loss pass to the customer, all of which occurs upon shipment or delivery of the product and is based on the applicable shipping terms. Revenues are derived from the sale of hardware products embedded with our software and video streaming technology. We also offer a combination of technical and consulting services, proprietary software products, hardware products utilizing our software, to meet the needs of customers. Stock-based compensation The Company accounts for its stock based compensation under the recognition and measurement principles of the fair value recognition provisions of Statement of Financial Accounting Standards No. 123 (revised 2004) “Share-Based Payment” (“SFAS No. 123R”)(ASC 718) using the modified prospective method for transactions in which the Company obtains employee services in share-based payment transactions and the Financial Accounting Standards Board Emerging Issues Task Force Issue No. 96-18 “Accounting For Equity Instruments That Are Issued To Other Than Employees For Acquiring, Or In Conjunction With Selling Goods Or Services” (“EITF No. 96-18”) for share-based payment transactions with parties other than employees provided in SFAS No. 123(R) (ASC 718). All transactions in which goods or services are the consideration received for the issuance of equity instruments are accounted for based on the fair value of the consideration received or the fair value of the equity instrument issued, whichever is more reliably measurable. The measurement date used to determine the fair value of the equity instrument issued is the earlier of the date on which the third-party performance is complete or the date on which it is probable that performance will occur. Income taxes The Company accounts for income taxes under Statement of Financial Accounting Standards No. 109 “Accounting for Income Taxes” (“SFAS No. 109”) (ASC 740). Deferred income tax assets and liabilities are determined based upon differences between the financial reporting and tax bases of assets and liabilities and are measured using the enacted tax rates and laws that will be in effect when the differences are expected to reverse. Deferred tax assets are reduced by a valuation allowance to the extent management concludes it is more likely than not that the assets will not be realized. Deferred tax assets and liabilities are measured using enacted tax rates expected to apply to taxable income in the years in which those temporary differences are expected to be recovered or settled. The effect on deferred tax assets and liabilities of a change in tax rates is recognized in the statements of operations in the period that includes the enactment date. Cash flows reporting The Company follows the provisions of ASC 230 for cash flows reporting and accordingly classifies cash receipts and payments according to whether they stem from operating, investing, or financing activities and provides definitions of each category, and uses the indirect or reconciliation method (“Indirect method”) as defined by ASC 230 to report net cash flow from operating activities by adjusting net income to reconcile it to net cash flow from operating activities by removing the effects of (a) all deferrals of past operating cash receipts and payments and all accruals of expected future operating cash receipts and payments and (b) all items that are included in net income that do not affect operating cash receipts and payments. Reporting segments ASC 280 establishes standards for the way that public enterprises report information about operating segments in annual financial statements and requires reporting of selected information about operating segments in interim financial statements regarding products and services, geographic areas and major customers. ASC 280 defines operating segments as components of an enterprise about which separate financial information is available that is evaluated regularly by the chief operating decision maker in deciding how to allocate resources and in assessing performances. Currently, ASC 280 has no effect on the Company’s financial statements as substantially all of the Company’s operations are conducted in one industry segment. Concentrations of Credit Risk The Company’s financial instruments that are exposed to concentrations of credit risk primarily consist of its cash and cash equivalents and related party payables it will likely incur in the near future. The Company places its cash and cash equivalents with financial institutions of high credit worthiness. At times, its cash and cash equivalents with a particular financial institution may exceed any applicable government insurance limits. The Company’s management plans to assess the financial strength and credit worthiness of any parties to which it extends funds, and as such, it believes that any associated credit risk exposures are limited. Earnings (Loss) Per Share of Common Stock The Company has adopted ASC 260-10-20, “Earnings per Share,” (“EPS”) which requires presentation of basic and diluted EPS on the face of the income statement for all entities with complex capital structures and requires a reconciliation of the numerator and denominator of the basic EPS computation to the numerator and denominator of the diluted EPS computation. In the accompanying financial statements, basic earnings (loss) per share is computed by dividing net income (loss) by the weighted average number of shares of common stock outstanding during the period. Recent Accounting Pronouncements There have no recent accounting pronouncements or changes in accounting pronouncements during the year ended September 30, 2021, that are of significance or potential significance to the Company.

PROPERTY AND EQUIPMENT

PROPERTY AND EQUIPMENT	6 Months Ended	12 Months Ended
	Mar. 31, 2022	Sep. 30, 2021
PROPERTY AND EQUIPMENT
NOTE 4 - PROPERTY AND EQUIPMENT	NOTE 4 - PROPERTY AND EQUIPMENT The following table represents the Company’s property and equipment as of March 31, 2022, and September 30, 2021: March 31, 2022 September 30, 2021 Property and equipment $ 230,900 $ 230,900 Accumulated depreciation (84,102 ) (60,295 ) Property and equipment, Net $ 146,798 $ 170,605 Depreciation expense was $23,807 and $17,910 for the six months ended March 31, 2022, respectively.	NOTE 4 - PROPERTY AND EQUIPMENT The following table represents the Company’s property and equipment as of September 30, 2021, and 2020: September 30, 2021 September 30, 2020 Property and equipment $ 230,900 $ 162,487 Accumulated depreciation (60,295 ) (19,429 ) Property and equipment, Net $ 170,605 $ 143,058 Depreciation expense was $40,866 and $6,472 for the years ended September 30, 2021, and 2020, respectively.

RELATED PARTY TRANSACTIONS

RELATED PARTY TRANSACTIONS	6 Months Ended	12 Months Ended
	Mar. 31, 2022	Sep. 30, 2021
RELATED PARTY TRANSACTIONS
NOTE 5 - RELATED PARTY TRANSACTIONS	NOTE 5 - RELATED PARTY TRANSACTIONS Related Party agreements and fees For the three and six months ended March 31, 2022, and 2021, the Company recorded expenses to related parties in the following amounts: Three months ended March 31, Six months ended March 31, Description 2022 2021 2022 2021 CEO-Management fees $ 58,000 $ 36,000 $ 203,000 $ 72,000 Chief Technology Officer (CTO) 58,000 36,000 203,000 72,000 Chief Administration Officer (CAO) 45,000 30,000 165,000 60,000 Stock-based compensation expense, officers 39,063 39,063 78,126 78,126 Office rent and expenses 12,801 12,501 29,020 20,835 Total $ 212,864 $ 153,564 $ 678,146 $ 302,961 Effective June 1, 2021, the Company increased the monthly fee paid to its’ CEO and CTO, from $12,000 to $15,000, respectively. On January 1, 2022, the Company increased the monthly fee to $18,000 for the CEO and CTO, respectively, and on February 1, 2022, the monthly fee for the CEO and CTO was increased to $20,000. For the three and six months ended March 31, 2022, and the company recorded expenses of $58,000 and $103,000, respectively, each for the CEO and CTO. Of the CEO expenses, $30,000 is included in accounts payable, related parties on the balance sheet included herein. For the six months ended March 31, 2022, the Company also recorded bonus expenses of $100,000, $100,000 and $90,000 for the CEO, CTO and CAO, respectively. The CEO’s bonus is included in accounts payable, related party on the balance sheet included herein. For the three and six months ended March 31, 2021, the Company expensed $36,000 and $72,000, respectively to the CEO and CTO, and $30,000 and $60,000 to its CAO, respectively. Amortization of stock-based compensation expense of $39,063 and $78,126 was recorded for the three and six months ended March 31, 2022, and 2021, respectively. On October 25, 2020, the Company entered into a sublease with its CTO, whereby the Company agreed to an annual lease payment of $50,000. For the six months ended March 31, 2022, the Company expensed $4,163 and for the three and six months ended March 31, 2021, $12,501 and $20,835, respectively, to rent expense pursuant to this sublease. On June 1, 2021, agreed to pay an additional $3,500 per month to the CTO for additional space, and for the three and six months ended March 31, 2022, $10,500 and $21,000, respectively is included in rent expense. Accounts payable, related parties As of March 31, 2022, and September 30, 2021, the Company owes $135,927 and $12,551, respectively to related parties as follows: March 31, 2022 September 30, 2021 Management fees, Chief Executive Officer (CEO) $ 30,000 $ - Bonus, CEO 100,000 - Accounts payable, CTO 5,927 12,551 Total $ 135,927 $ 12,551	NOTE 5 - RELATED PARTY TRANSACTIONS Related Party agreements and fees For the years ended September 30, 2021, and 2020, the Company recorded expenses to related parties in the following amounts: Years ended 2021 2020 Management fees, Chief Executive Officer (CEO) $ 156,000 $ 205,750 Chief Technology Officer (CTO) (1) 156,000 558,010 Chief Administration Officer (CAO) (2) 276,252 20,000 Public relations - 60,000 Office rent and expenses 60,579 28,000 Total $ 648,831 $ 871,860 ____________ (1) On August 15, 2020, the Company issued 20,000,000 shares of common stock to the CTO. The shares were valued at $0.025 per share, based upon the price the Company sold shares in the recently completed private placement (see Note 6), The Company recorded technology acquisition expense of $500,000 for the year ended September 30, 2020, for this issuance. (2) On April 1, 2020, the Company entered into an agreement with Makena Investment Advisors, LLC (“Makena”). Makena is controlled by Mr. Chermak, the Company’s CAO. Pursuant to the agreement, the Company issued Makena 12,500,000 shares of common stock and agreed to compensate Makena $10,000 per month beginning in August 2020. For the years ended September 30, 2021, and 2020, the Company incurred $120,000 and $20,000, respectively, for the cash compensation. The shares were valued at $312,500 based on the market price of the common stock on the date of the agreement and are being expensed over the two- year term of the agreement. Accordingly, $156,250 of stock-based compensation expense is included in the above table for the CAO. On August 1, 2020, the Company agreed to compensate the CTO $12,000 per month respectively. Beginning October 1, 2020, the Company agreed to compensate the CEO $12,000 per month. Effective June 1, 2021, the Company increased the monthly fee paid to its’ CEO and CTO, from $12,000 to $15,000 respectively. For the year ended September 30, 2021, the CEO and CTO each received $156,000 in management fees. For the year ended September 30, 2020, the Company recorded management fees to the CEO and CTO of $205,750 and $58,010, respectively. During the fiscal year ended September 30, 2020, expenses for public relations and office rent and expenses were all accrued (non-cash). The amounts owed were recorded as expenses with the offset to stock to be issued, which is included in the liabilities section on the accompanying balance sheet. In May 2020, the agreements with the CEO, the public relations company and the office rent expense ceased and the Company was no longer accruing such expenses. As of September 30, 2020, included in capital stock to be issued was $432,000 due to related parties. On November 12, 2020, the Company issued 17,280,000 shares of restricted common stock for payment of the $432,000 in capital stock to be issued. On October 25, 2020, the Company entered into a sublease with its CTO, whereby the Company agreed to annual lease payment of $50,000. For the year ended September 30, 2021, the Company expensed $45,837 to rent expense pursuant to this sublease, and on June 1, 2021, agreed to pay an additional $3,500 per month to the CTO for additional space. Accounts payable, related parties As of September 30, 2021, the Company owes $12,551 to the CTO for expenses incurred in September 2021. The amount is included in accounts payable related parties and the CTO was reimbursed for the expenses in October 2021. Common Stock On November 12, 2020, the Company issued 17,280,000 shares of restricted common stock for payment of the $432,000 in capital stock to be issued. Series D Preferred Stock On September 30, 2020, the Company issued 50,000 shares of Series D Preferred Stock (see Note 6) to a Company controlled by the Company’s CEO, in satisfaction of $1,347,894 of capital stock to be issued. The holder(s) of the Series D Preferred Stock have voting control of the Company.

STOCKHOLDERS EQUITY

STOCKHOLDERS EQUITY	12 Months Ended
	Sep. 30, 2021
STOCKHOLDERS EQUITY
NOTE 6 - STOCKHOLDERS' EQUITY	NOTE 6 - STOCKHOLDERS’ EQUITY Common Stock The Company has authorized 500,000,000 common shares, par value $0.001. Each common share entitles the holder to one vote, in person or proxy, on any matter on which action of the stockholders of the corporation is sought. As of September 30, 2021, and 2020, there were 296,236,627 and 289,147,675, respectively, common shares issued and outstanding. During the year ended September 30., 2021 the Company issued: 17,280,000 shares of common stock issued for common stock to be issued. 1,000,000 shares of common stock were issued pursuant to a subscription agreement in exchange for $25,000. The shares were sold at $0.025 per share. 16,750,000 shares of common stock issued for services. The Company valued these shares at the market price on the date of the agreement with each service provider and will amortize such value over the life of the respective agreements. The total value of the issuances was $1,300,375, and the Company recognized $787,771 of stock- based compensation expense for these shares for the year ended September 30, 2021. 106,952 shares of common stock issued for payment of accounts payable. The Company also cancelled 28,040,000 shares of common stock pursuant to a court order, that deemed a prior year reverse merger transaction to be null and void by the court due to misrepresentations. During the year ended September 30, 2020, the Company issued: 9,150,000 shares of common stock issued for stock to be issued for subscription agreements issued prior to October 1, 2019. 4,000,000 shares of common stock in January 2020, to consultants for services performed. The shares were valued at $0.02 per share, based upon the market price of the common stock on the date the Company committed to issue the shares. The Company recognized $80,000 of stock-based compensation expense for the year ended September 30, 2020, for these shares. 2,500,000 shares of common stock in May 2020, to consultants for services pursuant to the terms of each consultant’s agreement. The shares were valued at $0.03 per share, based upon the market price of the common stock on the date the Company committed to issue the shares, and will be amortized over the respective terms. The Company recognized $38,750 and $18,750 of stock-based compensation expense for the years ended September 30, 2021, and 2020, respectively, for these shares. From June 5, 2020 through July 31, 2020, the Company, pursuant to a private placement memorandum, sold 44,600,000 shares of common stock in exchange for cash of $1,198,000. 23,350,000 shares of common issued in August 2020, to consultants for services pursuant to the terms of each consultant’s agreement. The shares were valued at $0.025 per share, based upon the price the Company sold shares in the recently completed private placement, as stated above, and will be amortized over the term of the consultant’s agreements. For the year ended September 30, 2021, and 2020, the Company recognized $270,313 and $102,891, respectively, of stock-based compensation expense. 20,000,000 shares of common stock issued to the Company’s CTO on August 15, 2020, for the use of technology. The shares were valued at $0.025 per share, based upon the price the Company sold shares in the recently completed private placement, as stated above, The Company recorded technology acquisition expense of $500,000 for the year ended September 30, 2020, for this issuance. Preferred Stock The Company has 100,000,000 shares authorized as preferred stock, par value $0.001 (the “Preferred Stock”), which such Preferred Stock shall be issuable in such series, and with such designations, rights and preferences as the Board of Directors may determine from time to time. Series D Preferred Stock On September 30, 2020, the Company filed an Amended and Restated Certificate of Designation with the State of Nevada of the Company’s Series D Preferred Stock. Under the terms of the Amendment to Certificate of Designation of Series D Preferred Stock, 50,000 shares of the Company’s preferred shares are designated as Series D Preferred Stock. Each share of Series D Preferred Stock is convertible into one share of fully paid and non-assessable Common Stock. For so long as any shares of the Series D Preferred Stock remain issued and outstanding, the Holders thereof, voting separately as a class, shall have the right to vote on all shareholder matters equal to two times the sum of all the number of shares of other classes of Corporation capital stock eligible to vote on all matters submitted to a vote of the stockholders of the Corporation. On September 30, 2020, the Company issued 50,000 shares of Series D Preferred Stock to a Company controlled by the Company’s CEO, in satisfaction of $1,347,894 of capital stock to be issued. As of September 30, 2021, there were 50,000 shares of Series D Preferred Stock issued and outstanding. Series E Preferred Stock On June 2, 2021, the Company filed a Certificate of Designation with the State of Nevada. Under the terms of the Certificate of Designation 13,650,000 (as amended on June 10, 2021) were designated as Series E Preferred Stock. Each share of Series E Preferred Stock is convertible into one share of fully paid and non-assessable Common Stock at any time by the holder. For so long as any shares of the Series E Preferred Stock remain issued and outstanding, the Holders thereof, voting separately as a class, shall have the right to vote one share on all matters submitted to a vote of the stockholders of the Corporation. During the year ended September 30, 2021, the Company sold 13,650,000 shares of Series E Preferred Stock at $0.05 per share and received $682,500. As of September 30, 2021, there were 13,650,000 shares of Series E Preferred Stock issued and outstanding. The Series E Preferred Stock automatically converts to common stock after the shares of common stock closing market price is at least $0.20 for twenty (20) consecutive trading days.

CAPITAL STOCK

CAPITAL STOCK	6 Months Ended
	Mar. 31, 2022
STOCKHOLDERS EQUITY
NOTE 6 - CAPITAL STOCK	NOTE 6 - CAPITAL STOCK Common Stock The Company has authorized 500,000,000 common shares, par value $0.001. Each common share entitles the holder to one vote, in person or proxy, on any matter on which action of the stockholders of the corporation is sought. As of March 31, 2022, and September 30, 2021, there were 376,815,718 and 296,236,627, respectively, common shares issued and outstanding. During the six months ended March 31, 2022, the following shares of common stock were issued: · 13,650,000 shares of common stock issued for the conversion of 13,650,000 shares of Series E Preferred Stock. · 59,270,000 shares of common stock were issued for the conversion of 59,270,000 shares of Series F Preferred Stock. · 6,750,000 shares of common issued for services. The Company valued the shares at $981,175, based on the price of the common stock on the date the Company agreed to issue the shares. · 909,091 shares issued for payment of accounts payable. The amount of shares issued were based upon the share price of the Company’s common stock on the date the Company agreed to issue the common stock. Preferred Stock The Company has 100,000,000 shares authorized as preferred stock, par value $0.001 (the “Preferred Stock”), which such Preferred Stock shall be issuable in such series, and with such designations, rights and preferences as the Board of Directors may determine from time to time. Series D Preferred Stock On September 30, 2020, the Company filed an Amended and Restated Certificate of Designation with the State of Nevada of the Company’s Series D Preferred Stock. Under the terms of the Amendment to Certificate of Designation of Series D Preferred Stock, 50,000 shares of the Company’s preferred shares are designated as Series D Preferred Stock. Each share of Series D Preferred Stock is convertible into one share of fully paid and non-assessable Common Stock. For so long as any shares of the Series D Preferred Stock remain issued and outstanding, the Holders thereof, voting separately as a class, shall have the right to vote on all shareholder matters equal to two times the sum of all the number of shares of other classes of Corporation capital stock eligible to vote on all matters submitted to a vote of the stockholders of the Corporation. On September 30, 2020, the Company issued 50,000 shares of Series D Preferred Stock to a Company controlled by the Company’s CEO, in satisfaction of $1,347,894 of capital stock to be issued. As of March 31, 2022, and September 30, 2021, there were 50,000 shares of Series D Preferred Stock issued and outstanding. Series E Preferred Stock On June 2, 2021, the Company filed a Certificate of Designation with the State of Nevada. Under the terms of the Certificate of Designation 13,650,000 (as amended on June 10, 2021) were designated as Series E Preferred Stock. Each share of Series E Preferred Stock is convertible into one share of fully paid and non-assessable Common Stock. For so long as any shares of the Series E Preferred Stock remain issued and outstanding, the Holders thereof, voting separately as a class, shall have the right to vote one share on all matters submitted to a vote of the stockholders of the Corporation. As of September 30, 2021, there were 13,650,000 shares of Series E Preferred Stock issued and outstanding. During the six months ended March 31, 2022, the Company converted the 13,650,000 shares of Series E Preferred Stock to 13,650,000 shares of common stock. As of March 31, 2022, there were no shares of Series E Preferred stock issued and outstanding. Series F Preferred Stock On November 24, 2021, the Company filed a Certificate of Designation with the State of Nevada. Under the terms of the Certificate of Designation 59,270,000 were designated as Series F Preferred Stock. Each share of Series F Preferred Stock is convertible into one share of fully paid and non-assessable Common Stock at any time by the holder. For so long as any shares of the Series F Preferred Stock remain issued and outstanding, the Holders thereof, voting separately as a class, shall have the right to vote one share on all matters submitted to a vote of the stockholders of the Corporation. The Series F Preferred Stock automatically converts to common stock after the shares of common stock closing market price is at least $0.20 for twenty (20) consecutive trading days. During the six months ended March 31, 2022, the Company sold 59,270,000 shares of Series F Preferred Stock at $0.05 per share and received proceeds of $2,963,750. During the six months ended March 31, 2022, the Company converted the 59,270,000 shares of Series F Preferred Stock to 59,270,000 shares of common stock. As of March 31, 2022, there were no shares of Series F Preferred Stock issued and outstanding. Capital stock to be issued As of September 30, 2021, the Company had $323,583 of capital stock to be issued. During the six months ended March 31, 2022, 4,000,000 shares of common stock was issued, which reduced the capital stock to be issued by $268,833. As of March 31, 2022, the Company has $54,750 of capital stock to be issued, which is included in the liability section of the unaudited condensed balance sheet presented herein.

COMMITMENTS AND CONTINGENCIES

COMMITMENTS AND CONTINGENCIES	6 Months Ended	12 Months Ended
	Mar. 31, 2022	Sep. 30, 2021
COMMITMENTS AND CONTINGENCIES
NOTE 7 - COMMITMENTS AND CONTINGENCIES	NOTE 7 - COMMITMENTS AND CONTINGENCIES On November 24, 2020, a plaintiff (the “Plaintiff”) filed a complaint in the State District Court for Clark County, Nevada, naming Cytta as a Defendant. The Plaintiff contends that the Company had breached an agreement. On or about January 15, 2021, the Defendant filed an Answer and Counterclaim in the litigation and contended that in fact the Plaintiff owed money to Cytta for having breached an earlier services agreement, of limited scope and duration, and was liable for defaming Cytta in various communications he had sent to certain persons or entities. Management has been contesting the matter vigorously. A bench trial is currently expected to take place during the first half of 2022.	NOTE 7 - COMMITMENTS AND CONTINGENCIES On October 22, 2020, the Company entered into the First Amendment to a Placement Agent Agreement with Boustead Securities, LLC (“Boustead”). Pursuant to the terms of the amendment, the Company agreed to compensate Boustead $10,000 and to issue Boustead 13,500,000 shares of common stock. The amendment also states that no additional compensation would be paid to Boustead on the first $1,150,000 of financing proceeds received by the Company on or after March 20, 2020. The agreement terminates on March 2, 2022. On November 24, 2020, a plaintiff (the “Plaintiff”) filed a complaint in the State District Court for Clark County, Nevada, naming Cytta as a Defendant. The Plaintiff contends that the Company had breached an agreement. On or about January 15, 2021, the Defendant filed an Answer and Counterclaim in the litigation and also contended that in fact the Plaintiff owed money to Cytta having breached an earlier services agreement, of limited scope and duration, and other obligations owed to Cytta, and was liable for defaming Cytta in various communications he had sent to certain persons or entities prior to his demand being asserted. Management intends to contest the matter vigorously.

DEFERRED REVENUE

DEFERRED REVENUE	6 Months Ended	12 Months Ended
	Mar. 31, 2022	Sep. 30, 2021
DEFERRED REVENUE
NOTE 9 - DEFERRED REVENUE	NOTE 9 - DEFERRED REVENUE During the year ended September 30, 2021, the Company received $3,744 form a customer for a payment of a one- year subscription agreement. The subscription period is from August 2021 through July 2022, and accordingly the Company will recognize the revenue over such period. For the three and six months ended March 31, 2022, the Company recognized $936 and $1,873 of revenue. The remaining deferred revenue of $1,716 is recognized as deferred revenue on the condensed balance sheet included herein.	NOTE 8 - DEFERRED REVENUE During the year ended September 30, 2021, the Company received $3,744 form a customer for a payment of a one- year subscription agreement. The subscription period is from August 2021 through July 2022, and accordingly the Company will recognize the revenue over such period. For the year ended September 30, 2021, the Company recognized $156 of revenue. The remaining deferred revenue of $3,588 is recognized as deferred revenue on the financial statements.

INCOME TAXES

INCOME TAXES	6 Months Ended	12 Months Ended
	Mar. 31, 2022	Sep. 30, 2021
INCOME TAXES
NOTE 8 - INCOME TAXES	NOTE 8 - INCOME TAXES The Company provides for income taxes under ASC 740, Accounting for Income Taxes. ASC 740 requires the use of an asset and liability approach in accounting for income taxes. Deferred tax assets and liabilities are recorded based on the differences between the financial statement and tax bases of assets and liabilities and the tax rates in effect when these differences are expected to reverse. ASC 740 requires the reduction of deferred tax assets by a valuation allowance if, based on the weight of available evidence, it is more likely than not that some or all of the deferred tax assets will not be realized. In assessing the need for a valuation allowance, management must determine that there will be sufficient taxable income to allow for the realization of deferred tax assets. Based upon the historical and anticipated future income, management has determined that the deferred tax assets meet the more-likely-than-not threshold for realizability. Accordingly, no valuation allowance has been recorded against the Company’s deferred tax assets as of June 30, 2021.	NOTE 9 - INCOME TAXES A reconciliation of the provision for income taxes determined at the U.S. statutory rate to the Company’s effective income tax rate is as follows: Year Ended September 30, 2021 2020 Pre-tax loss $ (2,593,537 ) $ (1,266,844 ) U.S. federal corporate income tax rate 21 % 21 % Expected U.S. income tax credit (544,643 ) (266,038 ) Permanent differences 286,790 147,345 Change of valuation allowance 257,853 118,693 Effective tax expense $ - $ - The Company had deferred tax assets as follows: September 30, September 30, 2020 Net operating losses carried forward $ 1,025,441 $ 767,588 Less: Valuation allowance (1,025,441 ) (767,588 ) Net deferred tax assets $ - $ - In assessing the need for a valuation allowance, management must determine that there will be sufficient taxable income to allow for the realization of deferred tax assets. Based upon the historical and anticipated future income, management has determined that the deferred tax assets meet the more-likely-than-not threshold for realizability. Accordingly, a full valuation allowance has been recorded against the Company’s deferred tax assets as of September 30, 2021. As of September 30, 2021, the Company has approximately $4,883,000 net operating loss carryforwards available to reduce future taxable income. As of September 30, 2021, and 2020, the Company has no material unrecognized tax benefits which would favorably affect the effective income tax rate in future periods, and does not believe that there will be any significant increases or decreases of unrecognized tax benefits within the next twelve months. No interest or penalties relating to income tax matters have been imposed on the Company during the years ended September 30, 2021, and 2020, and no provision for interest and penalties is deemed necessary as of September 30, 2021, and 2020.

SUBSEQUENT EVENTS

SUBSEQUENT EVENTS	6 Months Ended	12 Months Ended
	Mar. 31, 2022	Sep. 30, 2021
SUBSEQUENT EVENTS
NOTE 10 - SUBSEQUENT EVENTS	NOTE 10 - SUBSEQUENT EVENTS On April 11, 2022, the Company issued 250,000 shares of restricted common stock to a consultant. The Company has evaluated subsequent events through the date the financial statements were issued. The Company has determined that there are no other such events that warrant disclosure or recognition in the financial statements.	NOTE 10 - SUBSEQUENT EVENTS On November 24, 2021, the Company filed a Certificate of Designation with the State of Nevada. Under the terms of the Certificate of Designation 59,270,000 were designated as Series F Preferred Stock. Each share of Series F Preferred Stock is convertible into one share of fully paid and non-assessable Common Stock at any time by the holder. For so long as any shares of the Series F Preferred Stock remain issued and outstanding, the Holders thereof, voting separately as a class, shall have the right to vote one share on all matters submitted to a vote of the stockholders of the Corporation. The Series F Preferred Stock automatically converts to common stock after the shares of common stock closing market price is at least $0.20 for twenty (20) consecutive trading days. The Company has raised $2,963,750 from the sale of 59,270,000 shares of Series F Preferred Stock. The Company has evaluated subsequent events through December 26, 2021, the date the financial statements were issued. The Company has determined that there are no other such events that warrant disclosure or recognition in the financial statements, except as stated herein.

SUMMARY OF SIGNIFICANT ACCOUN_2

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Policies)	6 Months Ended	12 Months Ended
	Mar. 31, 2022	Sep. 30, 2021
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
Basis of Presentation	The accompanying unaudited condensed financial statements have been prepared in accordance with accounting principles generally accepted in the United States of America for interim financial statements. Accordingly, they do not contain all information and footnotes required by accounting principles generally accepted in the United States of America for annual financial statements. In the opinion of the Company’s management, the accompanying unaudited condensed financial statements contain all the adjustments necessary (consisting only of normal recurring accruals) to present the financial position of the Company as of March 31, 2022, and the results of operations and cash flows for the periods presented. The results of operations for the three and six months ended March 31, 2022, are not necessarily indicative of the operating results for the full fiscal year or any future period.	The accompanying financial statements are prepared in accordance with Generally Accepted Accounting Principles in the United States of America (“US GAAP”).
Use of Estimates	The preparation of financial statements in conformity with accounting principles generally accepted in the United States of America requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosures of contingent assets and liabilities at the date of the financial statements and the reported amount of revenues and expenses during the reported period. Actual results could differ from those estimates.	The preparation of financial statements in conformity with accounting principles generally accepted in the United States of America requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosures of contingent assets and liabilities at the date of the financial statements and the reported amount of revenues and expenses during the reported period. Actual results could differ from those estimates.
Cash and Cash Equivalent	The Company considers all highly liquid investments with an original term of three months or less to be cash equivalents. These investments are carried at cost, which approximates fair value. Cash and cash equivalent balances may, at certain times, exceed federally insured limits. The Company has no cash equivalents at March 31, 2022, and September 30, 2021.	The Company considers all highly liquid investments with an original term of three months or less to be cash equivalents. These investments are carried at cost, which approximates fair value. Cash and cash equivalent balances may, at certain times, exceed federally insured limits. The Company has no cash equivalents at September 30, 2021, and 2020.
Prepaid expenses policy	The Company considers expenses or services paid for prior to the period the expense is completed to be recorded as a prepaid expense. Included in this account is the value of common stock issued to consultants. Such issuances are pursuant to consulting agreements that can have a one-to-two-year term. The Company amortized the value of the stock issued over the term of the agreement. The activity for the six months ended March 31, 2022 and 2021 is summarized as: March 31, 2022 2021 Balance beginning of period $ 772,394 $ 539,443 Value of common stock issued 894,841 945,000 Amortization of stock-based compensation (1,249,967 ) (469,375 ) Other prepaid expense activity (5,536 ) 29,750 $ 411,732 $ 1,044,818	The Company considers expenses or services paid for prior to the period the expense is completed to be recorded as a prepaid expense. Included in this account is the value of common stock issued to consultants. Such issuances are pursuant to consulting agreements that can have a one-to-two-year term. The Company amortized the value of the stock issued over the term of the agreement. The activity for the years ended September 30, 2021 and 2020 is summarized as: September 30, 2021 2020 Balance beginning of fiscal year $ 559,443 $ - Value of common stock issued 1,261,750 738,750 Amortization of stock-based compensation (1,058,209 ) (201,641 ) Vendor deposit (20,000 ) 20,000 Other prepaid expense activity 29,410 2,334 Balance end of fiscal year $ 772,394 $ 559,443
Inventory	Inventories are valued at the lower of cost or net realizable value, with cost determined on the first-in, first-out basis. Inventory costs include finished goods and component parts. In evaluating the net realizable value of inventory, management also considers, if applicable, other factors, including known trends, market conditions, currency exchange rates and other such issues. Inventory as of March 31, 2022, and September 30, 2021, was $- 0- and $78,765, respectively.	Inventories are valued at the lower of cost or net realizable value, with cost determined on the first-in, first-out basis. Inventory costs include finished goods and component parts. In evaluating the net realizable value of inventory, management also considers, if applicable, other factors, including known trends, market conditions, currency exchange rates and other such issues. Inventory as of September 30, 2021, and 2020 was $78,765 and $34,199.
Property and equipment	Property and equipment are stated at cost, and depreciation is provided by use of a straight-line method over the estimated useful lives of the assets. The Company reviews property and equipment for potential impairment whenever events or changes in circumstances indicate that the carrying amounts of assets may not be recoverable. The estimated useful lives of property and equipment is as follows: Vehicles and equipment 5 years Software 3 years	Property and equipment are stated at cost, and depreciation is provided by use of a straight-line method over the estimated useful lives of the assets. The Company reviews property and equipment for potential impairment whenever events or changes in circumstances indicate that the carrying amounts of assets may not be recoverable. The estimated useful lives of property and equipment is as follows: Vehicles and equipment 5 years Software 3 years
Fair value of financial instruments	The Company measures assets and liabilities at fair value based on an expected exit price as defined by the authoritative guidance on fair value measurements, which represents the amount that would be received on the sale of an asset or paid to transfer a liability, as the case may be, in an orderly transaction between market participants. As such, fair value may be based on assumptions that market participants would use in pricing an asset or liability. The authoritative guidance on fair value measurements establishes a consistent framework for measuring fair value on either a recurring or nonrecurring basis whereby inputs, used in valuation techniques, are assigned a hierarchical level. The following are the hierarchical levels of inputs to measure fair value: ● Level 1 - Observable inputs that reflect quoted market prices in active markets for identical assets or liabilities. ● Level 2 - Inputs reflect quoted prices for identical assets or liabilities in markets that are not active; quoted prices for similar assets or liabilities in active markets; inputs other than quoted prices that are observable for the assets or liabilities; or inputs that are derived principally from or corroborated by observable market data by correlation or other means. ● Level 3 - Unobservable inputs reflecting the Company’s assumptions incorporated in valuation techniques used to determine fair value. These assumptions are required to be consistent with market participant assumptions that are reasonably available. The carrying amounts of the Company’s financial assets and liabilities, such as cash, prepaid expenses, other current assets, accounts payable and accrued expenses, certain notes payable and notes payable - related party, approximate their fair values because of the short maturity of these instruments.	The Company measures assets and liabilities at fair value based on an expected exit price as defined by the authoritative guidance on fair value measurements, which represents the amount that would be received on the sale of an asset or paid to transfer a liability, as the case may be, in an orderly transaction between market participants. As such, fair value may be based on assumptions that market participants would use in pricing an asset or liability. The authoritative guidance on fair value measurements establishes a consistent framework for measuring fair value on either a recurring or nonrecurring basis whereby inputs, used in valuation techniques, are assigned a hierarchical level. The following are the hierarchical levels of inputs to measure fair value: ● Level 1 - Observable inputs that reflect quoted market prices in active markets for identical assets or liabilities. ● Level 2 - Inputs reflect quoted prices for identical assets or liabilities in markets that are not active; quoted prices for similar assets or liabilities in active markets; inputs other than quoted prices that are observable for the assets or liabilities; or inputs that are derived principally from or corroborated by observable market data by correlation or other means. ● Level 3 - Unobservable inputs reflecting the Company’s assumptions incorporated in valuation techniques used to determine fair value. These assumptions are required to be consistent with market participant assumptions that are reasonably available. The carrying amounts of the Company’s financial assets and liabilities, such as cash, prepaid expenses, other current assets and accounts payable and accrued expenses, approximate their fair values because of the short maturity of these instruments.
Revenue recognition	Effective January 1, 2018, the Company adopted ASC 606 — Revenue from Contracts with Customers. Under ASC 606, the Company recognizes revenue from the commercial sales of products by: (1) identify the contract (if any) with a customer; (2) identify the performance obligations in the contract (if any); (3) determine the transaction price; (4) allocate the transaction price to each performance obligation in the contract (if any); and (5) recognize revenue when each performance obligation is satisfied. Under ASC 606, revenue is recognized when the following criteria are met: (1) persuasive evidence of an arrangement exists; (2) the performance of service has been rendered to a customer or delivery has occurred; (3) the amount of fee to be paid by a customer is fixed and determinable; and (4) the collectability of the fee is reasonably assured. Other than The Company has no outstanding contracts with any of its’ customers. The Company recognizes revenue when title, ownership, and risk of loss pass to the customer, all of which occurs upon shipment or delivery of the product and is based on the applicable shipping terms.	Effective January 1, 2018, the Company adopted ASC 606 — Revenue from Contracts with Customers. Under ASC 606, the Company recognizes revenue from the commercial sales of products by: (1) identify the contract (if any) with a customer; (2) identify the performance obligations in the contract (if any); (3) determine the transaction price; (4) allocate the transaction price to each performance obligation in the contract (if any); and (5) recognize revenue when each performance obligation is satisfied. Under ASC 606, revenue is recognized when the following criteria are met: (1) persuasive evidence of an arrangement exists; (2) the performance of service has been rendered to a customer or delivery has occurred; (3) the amount of fee to be paid by a customer is fixed and determinable; and (4) the collectability of the fee is reasonably assured. Other than The Company has no outstanding contracts with any of its’ customers. The Company recognizes revenue when title, ownership, and risk of loss pass to the customer, all of which occurs upon shipment or delivery of the product and is based on the applicable shipping terms. Revenues are derived from the sale of hardware products embedded with our software and video streaming technology. We also offer a combination of technical and consulting services, proprietary software products, hardware products utilizing our software, to meet the needs of customers.
Stock-based compensation	The Company accounts for its stock based compensation under the recognition and measurement principles of the fair value recognition provisions of Statement of Financial Accounting Standards No. 123 (revised 2004) “Share-Based Payment” (“SFAS No. 123R”)(ASC 718) using the modified prospective method for transactions in which the Company obtains employee services in share-based payment transactions and the Financial Accounting Standards Board Emerging Issues Task Force Issue No. 96-18 “Accounting For Equity Instruments That Are Issued To Other Than Employees For Acquiring, Or In Conjunction With Selling Goods Or Services” (“EITF No. 96-18”) for share-based payment transactions with parties other than employees provided in SFAS No. 123(R) (ASC 718). All transactions in which goods or services are the consideration received for the issuance of equity instruments are accounted for based on the fair value of the consideration received or the fair value of the equity instrument issued, whichever is more reliably measurable. The measurement date used to determine the fair value of the equity instrument issued is the earlier of the date on which the third-party performance is complete or the date on which it is probable that performance will occur.	The Company accounts for its stock based compensation under the recognition and measurement principles of the fair value recognition provisions of Statement of Financial Accounting Standards No. 123 (revised 2004) “Share-Based Payment” (“SFAS No. 123R”)(ASC 718) using the modified prospective method for transactions in which the Company obtains employee services in share-based payment transactions and the Financial Accounting Standards Board Emerging Issues Task Force Issue No. 96-18 “Accounting For Equity Instruments That Are Issued To Other Than Employees For Acquiring, Or In Conjunction With Selling Goods Or Services” (“EITF No. 96-18”) for share-based payment transactions with parties other than employees provided in SFAS No. 123(R) (ASC 718). All transactions in which goods or services are the consideration received for the issuance of equity instruments are accounted for based on the fair value of the consideration received or the fair value of the equity instrument issued, whichever is more reliably measurable. The measurement date used to determine the fair value of the equity instrument issued is the earlier of the date on which the third-party performance is complete or the date on which it is probable that performance will occur.
Income taxes	The Company accounts for income taxes under Statement of Financial Accounting Standards No. 109 “Accounting for Income Taxes” (“SFAS No. 109”) (ASC 740). Deferred income tax assets and liabilities are determined based upon differences between the financial reporting and tax bases of assets and liabilities and are measured using the enacted tax rates and laws that will be in effect when the differences are expected to reverse. Deferred tax assets are reduced by a valuation allowance to the extent management concludes it is more likely than not that the assets will not be realized. Deferred tax assets and liabilities are measured using enacted tax rates expected to apply to taxable income in the years in which those temporary differences are expected to be recovered or settled. The effect on deferred tax assets and liabilities of a change in tax rates is recognized in the statements of operations in the period that includes the enactment date.	The Company accounts for income taxes under Statement of Financial Accounting Standards No. 109 “Accounting for Income Taxes” (“SFAS No. 109”) (ASC 740). Deferred income tax assets and liabilities are determined based upon differences between the financial reporting and tax bases of assets and liabilities and are measured using the enacted tax rates and laws that will be in effect when the differences are expected to reverse. Deferred tax assets are reduced by a valuation allowance to the extent management concludes it is more likely than not that the assets will not be realized. Deferred tax assets and liabilities are measured using enacted tax rates expected to apply to taxable income in the years in which those temporary differences are expected to be recovered or settled. The effect on deferred tax assets and liabilities of a change in tax rates is recognized in the statements of operations in the period that includes the enactment date.
Cash flows reporting	The Company follows the provisions of ASC 230 for cash flows reporting and accordingly classifies cash receipts and payments according to whether they stem from operating, investing, or financing activities and provides definitions of each category, and uses the indirect or reconciliation method (“Indirect method”) as defined by ASC 230 to report net cash flow from operating activities by adjusting net income to reconcile it to net cash flow from operating activities by removing the effects of (a) all deferrals of past operating cash receipts and payments and all accruals of expected future operating cash receipts and payments and (b) all items that are included in net income that do not affect operating cash receipts and payments.	The Company follows the provisions of ASC 230 for cash flows reporting and accordingly classifies cash receipts and payments according to whether they stem from operating, investing, or financing activities and provides definitions of each category, and uses the indirect or reconciliation method (“Indirect method”) as defined by ASC 230 to report net cash flow from operating activities by adjusting net income to reconcile it to net cash flow from operating activities by removing the effects of (a) all deferrals of past operating cash receipts and payments and all accruals of expected future operating cash receipts and payments and (b) all items that are included in net income that do not affect operating cash receipts and payments.
Reporting segments	ASC 280 establishes standards for the way that public enterprises report information about operating segments in annual financial statements and requires reporting of selected information about operating segments in interim financial statements regarding products and services, geographic areas and major customers. ASC 280 defines operating segments as components of an enterprise about which separate financial information is available that is evaluated regularly by the chief operating decision maker in deciding how to allocate resources and in assessing performances. Currently, ASC 280 has no effect on the Company’s financial statements as substantially all of the Company’s operations are conducted in one industry segment.	ASC 280 establishes standards for the way that public enterprises report information about operating segments in annual financial statements and requires reporting of selected information about operating segments in interim financial statements regarding products and services, geographic areas and major customers. ASC 280 defines operating segments as components of an enterprise about which separate financial information is available that is evaluated regularly by the chief operating decision maker in deciding how to allocate resources and in assessing performances. Currently, ASC 280 has no effect on the Company’s financial statements as substantially all of the Company’s operations are conducted in one industry segment.
Concentrations of Credit Risk	The Company’s financial instruments that are exposed to concentrations of credit risk primarily consist of its cash and cash equivalents and related party payables it will likely incur in the near future. The Company places its cash and cash equivalents with financial institutions of high credit worthiness. At times, its cash and cash equivalents with a particular financial institution may exceed any applicable government insurance limits. The Company’s management plans to assess the financial strength and credit worthiness of any parties to which it extends funds, and as such, it believes that any associated credit risk exposures are limited.	The Company’s financial instruments that are exposed to concentrations of credit risk primarily consist of its cash and cash equivalents and related party payables it will likely incur in the near future. The Company places its cash and cash equivalents with financial institutions of high credit worthiness. At times, its cash and cash equivalents with a particular financial institution may exceed any applicable government insurance limits. The Company’s management plans to assess the financial strength and credit worthiness of any parties to which it extends funds, and as such, it believes that any associated credit risk exposures are limited.
Earnings (Loss) Per Share of Common Stock	The Company has adopted ASC 260-10-20, “Earnings per Share,” (“EPS”) which requires presentation of basic and diluted EPS on the face of the income statement for all entities with complex capital structures and requires a reconciliation of the numerator and denominator of the basic EPS computation to the numerator and denominator of the diluted EPS computation. In the accompanying financial statements, basic earnings (loss) per share is computed by dividing net income (loss) by the weighted average number of shares of common stock outstanding during the period.	The Company has adopted ASC 260-10-20, “Earnings per Share,” (“EPS”) which requires presentation of basic and diluted EPS on the face of the income statement for all entities with complex capital structures and requires a reconciliation of the numerator and denominator of the basic EPS computation to the numerator and denominator of the diluted EPS computation. In the accompanying financial statements, basic earnings (loss) per share is computed by dividing net income (loss) by the weighted average number of shares of common stock outstanding during the period.
Recent Accounting Pronouncements	Other than the above there have no recent accounting pronouncements or changes in accounting pronouncements during the period ended March 31, 2022, that are of significance or potential significance to the Company.	There have no recent accounting pronouncements or changes in accounting pronouncements during the year ended September 30, 2021, that are of significance or potential significance to the Company.

SUMMARY OF SIGNIFICANT ACCOUN_3

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Tables)	6 Months Ended	12 Months Ended
	Mar. 31, 2022	Sep. 30, 2021
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
Schedule of amortized the value of the stock issued	March 31, 2022 2021 Balance beginning of period $ 772,394 $ 539,443 Value of common stock issued 894,841 945,000 Amortization of stock-based compensation (1,249,967 ) (469,375 ) Other prepaid expense activity (5,536 ) 29,750 $ 411,732 $ 1,044,818	September 30, 2021 2020 Balance beginning of fiscal year $ 559,443 $ - Value of common stock issued 1,261,750 738,750 Amortization of stock-based compensation (1,058,209 ) (201,641 ) Vendor deposit (20,000 ) 20,000 Other prepaid expense activity 29,410 2,334 Balance end of fiscal year $ 772,394 $ 559,443
Schedule of property and equipment for potential impairment	Vehicles and equipment 5 years Software 3 years	Vehicles and equipment 5 years Software 3 years

PROPERTY AND EQUIPMENT (Tables)

PROPERTY AND EQUIPMENT (Tables)	6 Months Ended	12 Months Ended
	Mar. 31, 2022	Sep. 30, 2021
PROPERTY AND EQUIPMENT
Schedule of property and equipment	March 31, 2022 September 30, 2021 Property and equipment $ 230,900 $ 230,900 Accumulated depreciation (84,102 ) (60,295 ) Property and equipment, Net $ 146,798 $ 170,605	September 30, 2021 September 30, 2020 Property and equipment $ 230,900 $ 162,487 Accumulated depreciation (60,295 ) (19,429 ) Property and equipment, Net $ 170,605 $ 143,058

RELATED PARTY TRANSACTIONS (Tab

RELATED PARTY TRANSACTIONS (Tables)	6 Months Ended	12 Months Ended
	Mar. 31, 2022	Sep. 30, 2021
RELATED PARTY TRANSACTIONS
Schedule of recorded expenses to related parties	Three months ended March 31, Six months ended March 31, Description 2022 2021 2022 2021 CEO-Management fees $ 58,000 $ 36,000 $ 203,000 $ 72,000 Chief Technology Officer (CTO) 58,000 36,000 203,000 72,000 Chief Administration Officer (CAO) 45,000 30,000 165,000 60,000 Stock-based compensation expense, officers 39,063 39,063 78,126 78,126 Office rent and expenses 12,801 12,501 29,020 20,835 Total $ 212,864 $ 153,564 $ 678,146 $ 302,961	Years ended 2021 2020 Management fees, Chief Executive Officer (CEO) $ 156,000 $ 205,750 Chief Technology Officer (CTO) (1) 156,000 558,010 Chief Administration Officer (CAO) (2) 276,252 20,000 Public relations - 60,000 Office rent and expenses 60,579 28,000 Total $ 648,831 $ 871,860
Schedule of recorded Accounts payable, related parties	March 31, 2022 September 30, 2021 Management fees, Chief Executive Officer (CEO) $ 30,000 $ - Bonus, CEO 100,000 - Accounts payable, CTO 5,927 12,551 Total $ 135,927 $ 12,551

INCOME TAXES (Tables)

INCOME TAXES (Tables)	12 Months Ended
	Sep. 30, 2021
INCOME TAXES
Schedule of provision for income taces	Year Ended September 30, 2021 2020 Pre-tax loss $ (2,593,537 ) $ (1,266,844 ) U.S. federal corporate income tax rate 21 % 21 % Expected U.S. income tax credit (544,643 ) (266,038 ) Permanent differences 286,790 147,345 Change of valuation allowance 257,853 118,693 Effective tax expense $ - $ -
Schedule of deferred tax assets	September 30, September 30, 2020 Net operating losses carried forward $ 1,025,441 $ 767,588 Less: Valuation allowance (1,025,441 ) (767,588 ) Net deferred tax assets $ - $ -

GOING CONCERN (Details Narrativ

GOING CONCERN (Details Narrative) - USD ($)	Mar. 31, 2022	Sep. 30, 2021	Jun. 02, 2021	Sep. 30, 2020
Accumulated Deficit	$ (25,465,021)	$ (22,774,905)		$ (20,181,368)
Series E Preferred Stock [Member]
Preferred stock shares sold		13,650,000	13,650,000
Preferred stock shares, value		$ 0.05
Preferred stock shares received		$ 682,500
Series F Preferred Stock [Member]
Preferred stock shares sold		59,270,000
Preferred stock shares, value		$ 0.05
Preferred stock shares received		$ 2,963,750
Series F Preferred Shares [Member]
Preferred stock shares sold	59,270,000
Preferred stock shares, value	$ 0.05
Preferred stock shares received	$ 2,963,500

SUMMARY OF SIGNIFICANT ACCOUN_4

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details) - USD ($)	Mar. 31, 2022	Sep. 30, 2021	Mar. 31, 2021	Sep. 30, 2020
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
Prepaid expenses beginning balance	$ 772,394	$ 559,443	$ 539,443	$ 0
Value of common stock issued	894,841	1,261,750	945,000	738,750
Amortization of stock-based compensation	(1,249,967)	(1,058,209)	(469,375)	(201,641)
Vendors deposit		(20,000)		20,000
Other prepaid expense activity	(5,536)	29,410	29,750	2,334
Prepaid expenses ending balance	$ 411,732	$ 772,394	$ 1,044,818	$ 559,443

SUMMARY OF SIGNIFICANT ACCOUN_5

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details 1)	6 Months Ended	12 Months Ended
	Mar. 31, 2022	Sep. 30, 2021
Vehicles and equipment [Member]
Property Plant And Equipment Usefu Life	5 years	5 years
Software [Member]
Property Plant And Equipment Usefu Life	3 years	3 years

SUMMARY OF SIGNIFICANT ACCOUN_6

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details Narrative) - USD ($)	6 Months Ended	12 Months Ended
	Mar. 31, 2022	Sep. 30, 2021	Sep. 30, 2020
Inventory	$ 0	$ 78,765	$ 34,199
Vehicles and equipment [Member]
Property Plant And Equipment Usefu Life	5 years	5 years
Software [Member]
Property Plant And Equipment Usefu Life	3 years	3 years

PROPERTY AND EQUIPMENT (Details

PROPERTY AND EQUIPMENT (Details) - USD ($)	Mar. 31, 2022	Sep. 30, 2021	Sep. 30, 2020
PROPERTY AND EQUIPMENT
Property and equipments	$ 230,900	$ 230,900	$ 162,487
Accumulated depreciation	(84,102)	(60,295)	(19,429)
Property and equipment, Net	$ 146,798	$ 170,605	$ 143,058

PROPERTY AND EQUIPMENT (Detai_2

PROPERTY AND EQUIPMENT (Details Narrative) - USD ($)	6 Months Ended		12 Months Ended
	Mar. 31, 2022	Mar. 31, 2021	Sep. 30, 2021	Sep. 30, 2020
PROPERTY AND EQUIPMENT
Depreciation expenses	$ 23,807	$ 17,910	$ 40,866	$ 6,472

RELATED PARTY TRANSACTIONS (Det

RELATED PARTY TRANSACTIONS (Details) - USD ($)	3 Months Ended		6 Months Ended		12 Months Ended
	Mar. 31, 2022	Mar. 31, 2021	Mar. 31, 2022	Mar. 31, 2021	Sep. 30, 2021	Sep. 30, 2020
Related party	$ 212,864	$ 153,564	$ 678,146	$ 302,961	$ 648,831	$ 871,860
Management fees, Chief Executive Officer [Member]
Related party	58,000	36,000	203,000	72,000	156,000	205,750
Chief Technology Officer [Member]
Related party	58,000	36,000	203,000	72,000	156,000	558,010
Chief Administration Officer [Member]
Related party	45,000	30,000	165,000	60,000	276,252	20,000
Public relations [Member]
Related party					0	60,000
Office rent and expenses [Member]
Related party	12,801	12,501	29,020	20,835	$ 60,579	$ 28,000
stock Based Compensation [Member]
Related party	$ 39,063	$ 39,063	$ 78,126	$ 78,126

RELATED PARTY TRANSACTIONS (D_2

RELATED PARTY TRANSACTIONS (Details 1) - USD ($)	Mar. 31, 2022	Sep. 30, 2021	Oct. 25, 2020	Sep. 30, 2020
Accounts payable related parties	$ 135,927	$ 12,551	$ 50,000	$ 0
Bonus CEO [Member]
Accounts payable related parties	100,000	0
Accounts Payable CTO [Member]
Accounts payable related parties	5,927	12,551
Management fees, Chief Executive Officer [Member]
Accounts payable related parties	$ 30,000	$ 0

RELATED PARTY TRANSACTIONS (D_3

RELATED PARTY TRANSACTIONS (Details Narrative) - USD ($)		1 Months Ended	3 Months Ended		6 Months Ended		12 Months Ended
	Jun. 01, 2021	Oct. 25, 2020	Mar. 31, 2022	Mar. 31, 2021	Mar. 31, 2022	Mar. 31, 2021	Sep. 30, 2021	Sep. 30, 2020	Nov. 12, 2020
Compensation to related party			$ 39,063		$ 78,126
Accounts payable related parties		$ 50,000	135,927		135,927		$ 12,551	$ 0
Rent expense				$ 12,501	4,163	$ 20,835	45,837
Common stock share, value							$ 312,500	$ 432,000
Restricted common stock							1,347,894		17,280,000
Capital stock to be issued			$ 54,750		$ 54,750				$ 432,000
Lease payment		$ 50,000
Rent per month							$ 3,500
Common stock shares, issued			376,815,718		376,815,718		296,236,627	289,147,675
Acquisition expense			$ 2,078	$ (342)	$ 48,135	$ 259	$ 20,989	$ 1,494
Chief Administrative Officer [Member]
Bonus			90,000		90,000
Management fees			36,000		72,000
Monthly fee					20,000
Minimum [Member]
Monthly fee					12,000
Bonus CEO [Member]
Accounts payable related parties			100,000		100,000		0
Bonus			100,000		100,000
Monthly fee					18,000
Related Party expenses			58,000		103,000
Accounts payable			30,000		30,000
Accounts Payable CTO [Member]
Accounts payable related parties			5,927		5,927		12,551
Rent per month	$ 3,500		10,500		21,000
Bonus			100,000		100,000
Management fees			$ 30,000		60,000
Accounts Payable CTO [Member] | Maximum [Member]
Monthly fee					$ 15,000
CTO [Member]
Compensation to related party								12,000
Lease payment							12,551
Management fees							156,000	58,010
Monthly fee							15,000	15,000
CEO [Member]
Compensation to related party							12,000	12,000
Management fees							156,000	205,750
Monthly fee							$ 12,000
April 1, 2020 [Member]
Compensation to related party								10,000
Common stock shares, issued							12,500,000
Acquisition expense							$ 156,250	156,250
Term of agreement							2 years
August 15, 2020 [Member]
Common stock share, value per share							$ 0.025
Common stock shares, issued							20,000,000
Acquisition expense								500,000
Common Stock [Member]
Restricted common stock									17,280,000
Capital stock to be issued									$ 432,000
Series D Preferred Stock [Member]
Capital stock to be issued								$ 1,347,894
Preferred stock shares sold							50,000	50,000

STOCKHOLDERS EQUITY (Details Na

STOCKHOLDERS EQUITY (Details Narrative) - USD ($)		1 Months Ended			2 Months Ended	3 Months Ended		6 Months Ended		12 Months Ended
	Jun. 03, 2021	Aug. 31, 2020	May 31, 2020	Jan. 31, 2020	Jul. 31, 2020	Mar. 31, 2022	Mar. 31, 2021	Mar. 31, 2022	Mar. 31, 2021	Sep. 30, 2021	Sep. 30, 2020	Jun. 02, 2021	Nov. 12, 2020	Aug. 15, 2020
Common stock shares, authorized						500,000,000		500,000,000		500,000,000	500,000,000
Common stock shares, Par value						$ 0.001		$ 0.001		$ 0.001	$ 0.001
Common stock shares, issued						376,815,718		376,815,718		296,236,627	289,147,675
Preferred stock shared authorized						100,000,000		100,000,000		100,000,000	100,000,000
Preferred stock, par value						$ 0.001		$ 0.001		$ 0.001	$ 0.001
Common stock shares, outstanding						376,815,718		376,815,718		296,236,627	289,147,675
Common stock issued for common stock to be issued										17,280,000			17,280,000
Pursuant to subscription agreement shares issued per share										$ 0.025	$ 0.02
Shares issued pursuant to a subscription agreement					44,600,000					1,000,000	9,150,000
Shares issued pursuant to a subscription agreement, amount										$ 25,000
Common shares issued for services, shares								6,750,000		16,750,000
Value of the issuance of stock								$ 588,592	$ 945,000	$ 1,300,375	$ 738,750
Stock- based compensation expense										787,771
Common stock issued for payment of accounts payable										$ 106,952
Cancellation of common shares											28,040,000
Stock reserved for issuance										1,347,894			17,280,000
Proceeds from sale of preferred stock								2,963,500	360,000
Stock- based compensation expense						$ 212,864	$ 153,564	678,146	302,961	$ 648,831	$ 871,860
Chief Technology Officer [Member]
Common stock shares, issued														20,000,000
Stock- based compensation expense						$ 58,000	$ 36,000	$ 203,000	$ 72,000	156,000	558,010
August 2020 [Member]
Common shares issued for services, shares		23,350,000
Stock- based compensation expense										270,313	102,891
Common stock for services per share		$ 0.025
January 2020 [Member]
Common shares issued for services, shares				4,000,000
Stock- based compensation expense											80,000
Common stock for services per share				$ 0.02
May 2020 [Member]
Common shares issued for services, shares			2,500,000
Stock- based compensation expense										$ 38,750	$ 18,750
Common stock for services per share			$ 0.03
Series E Preferred Stock [Member]
Preferred stock, par value												$ 0.05
Conversion of preferred stock	13,650,000
Preferred stock issued										13,650,000		13,650,000
Proceeds from sale of preferred stock	$ 682,500
Preferred stock conversion price	$ 0.20
Series D Preferred Stock [Member]
Conversion of preferred stock											50,000
Preferred stock issued										50,000	50,000

CAPITAL STOCK (Details Narrativ

CAPITAL STOCK (Details Narrative) - USD ($)			6 Months Ended	12 Months Ended
	Nov. 24, 2021	Jun. 02, 2021	Mar. 31, 2022	Sep. 30, 2021	Nov. 12, 2020	Sep. 30, 2020
Common stock shares, authorized			500,000,000	500,000,000		500,000,000
Capital stock reserved for issuance				$ 323,583
Common stock shares, Par value			$ 0.001	$ 0.001		$ 0.001
Common stock shares, issued			376,815,718	296,236,627		289,147,675
Common stock issued			4,000,000
Capital stock to be issued			$ 54,750		$ 432,000
Preferred stock shared authorized			100,000,000	100,000,000		100,000,000
Reduction in capital stock to be issued			$ 268,833
Preferred stock, par value			$ 0.001	$ 0.001		$ 0.001
Common shares issued for services, value			$ 981,175
Common shares issued for services			6,750,000	16,750,000
Shares issued for payment of accounts payable			909,091
Capital stock reserved for issuance				1,347,894	17,280,000
Series F Preferred Shares [Member]
Preferred stock, par value			$ 0.05
Preferred stock issued			59,270,000
Preferred stock shares outstanding			0
Common stock issued upon conversion	59,270,000		59,270,000
Number of shares converted			59,270,000
Proceeds from issuance of preferred stock			$ 2,963,750
Series E Preferred Shares [Member]
Preferred stock shares outstanding			0
Common stock issued upon conversion			13,650,000
Number of shares converted		13,650,000	13,650,000
Series D Preferred Shares [Member]
Capital stock reserved for issuance			1,347,894
Preferred stock issued			50,000	50,000
Preferred stock shares outstanding			50,000	50,000

COMMITMENTS AND CONTINGENCIES (

COMMITMENTS AND CONTINGENCIES (Details Narrative) - Boustead Securities, LLC - USD ($)	Mar. 20, 2021	Oct. 22, 2020
Compensation amount		$ 10,000
Common stock shares issued as compensation		13,500,000
Financing proceeds received	$ 1,150,000

DEFERRED REVENUE (Details Narra

DEFERRED REVENUE (Details Narrative) - USD ($)	3 Months Ended		6 Months Ended		12 Months Ended
	Mar. 31, 2022	Mar. 31, 2021	Mar. 31, 2022	Mar. 31, 2021	Sep. 30, 2021	Sep. 30, 2020
DEFERRED REVENUE
Revenue	$ 936	$ 0	$ 1,873	$ 70,520	$ 94,626	$ 48,513
Subscription agreement, deferred revenues	$ 1,716		$ 1,716		$ 3,588
Description of subscription period			The subscription period is from August 2021 through July 2022		The subscription period is from August 2021 through July 2022, and accordingly the Company will recognize the revenue over such period
Subscription agreement revenue					$ 156
Company received from subscription					$ 3,744

INCOME TAXES (Details )

INCOME TAXES (Details ) - U.S. statutory [Memner] - USD ($)	12 Months Ended
	Sep. 30, 2021	Sep. 30, 2020
Pre-tax loss	$ (2,593,537)	$ (1,266,844)
U.S. federal corporate income tax rate	21%	21%
Expected U.S. income tax credit	$ (544,643)	$ (266,038)
Permanent differences	286,790	147,345
Change of valuation allowance	257,853	118,693
Effective tax expense	$ 0	$ 0

INCOME TAXES (Details 1)

INCOME TAXES (Details 1) - USD ($)	12 Months Ended
	Sep. 30, 2021	Sep. 30, 2020
INCOME TAXES
Net operating losses carried forward	$ 1,025,441	$ 767,588
Less: Valuation allowance	(1,025,441)	(767,588)
Net deferred tax assets	$ 0	$ 0

INCOME TAXES (Details Narrative

INCOME TAXES (Details Narrative)	12 Months Ended
	Sep. 30, 2021 USD ($)
INCOME TAXES
Net operating loss carryforwards	$ 4,883,000

SUBSEQUENT EVENTS (Details Narr

SUBSEQUENT EVENTS (Details Narrative) - shares		1 Months Ended	6 Months Ended
	Apr. 11, 2022	Nov. 24, 2021	Mar. 31, 2022
Preferred Stock shares raised, amount			909,091
Subsequent Event [Member]
Restricted shares	250,000
Conversion description		The Series F Preferred Stock automatically converts to common stock after the shares of common stock closing market price is at least $0.20 for twenty (20) consecutive trading days
Preferred stock value , shares Certificate of Designation		59,270,000
Preferred stock issued		59,270,000
Preferred Stock shares raised, amount		2,963,750