Cytta (CYCA) 10-Q 14 Feb 23 2023 Q1 Quarterly report Financial data

Cover

Cover - shares	3 Months Ended
	Dec. 31, 2022	Feb. 10, 2023
Cover [Abstract]
Entity Registrant Name	CYTTA CORP.
Entity Central Index Key	0001383088
Document Type	10-Q
Amendment Flag	false
Current Fiscal Year End Date	--09-30
Entity Small Business	true
Entity Shell Company	false
Entity Emerging Growth Company	false
Entity Current Reporting Status	Yes
Document Period End Date	Dec. 31, 2022
Entity Filer Category	Non-accelerated Filer
Document Fiscal Period Focus	Q1
Document Fiscal Year Focus	2023
Entity Common Stock Shares Outstanding		383,685,670
Document Quarterly Report	true
Document Transition Report	false
Entity File Number	333-257458
Entity Incorporation State Country Code	NV
Entity Tax Identification Number	98-0505761
Entity Address Address Line 1	5450 W Sahara Ave 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
Entity Interactive Data Current	Yes

BALANCE SHEETS

BALANCE SHEETS - USD ($)	Dec. 31, 2022	Sep. 30, 2022
Current Assets
Cash	$ 143,341	$ 755,122
Accounts receivable	4,995	0
Prepaid expenses	26,927	32,897
Total Current Assets	175,263	788,019
Property and equipment, net	111,086	122,990
TOTAL ASSETS	286,349	911,009
Current Liabilities
Accounts payable and accrued expenses	282,009	180,633
Related party liabilities	121,041	180,407
Dividend payable	33,427	33,427
Deferred revenue	26,763	0
Stock to be issued	54,750	54,750
Total Current Liabilities	517,990	449,217
COMMITMENTS AND CONTINGENCIES	0	0
Stockholders' Equity (Deficit)
Common stock par value $.001; (500,000,000 shares authorized and 383,685,670 (December 31) and 379,760,670 (September 30) shares issued and outstanding)	383,686	379,761
Additional paid in capital	28,359,738	27,956,388
Accumulated Deficit	(28,975,715)	(27,875,007)
Total Stockholders' Equity (Deficit)	(231,641)	461,792
TOTAL LIABILITIES AND STOCKHOLDERS' EQUITY (DEFICIT)	286,349	911,009
Series C Preferred Stock
Stockholders' Equity (Deficit)
Preferred stock	600	600
Series D Preferred Stock
Stockholders' Equity (Deficit)
Preferred stock	50	50
Series E Preferred Stock
Stockholders' Equity (Deficit)
Preferred stock	0	0
Series F Preferred Stock
Stockholders' Equity (Deficit)
Preferred stock	$ 0	$ 0

BALANCE SHEETS (Parenthetical)

BALANCE SHEETS (Parenthetical) - $ / shares	Dec. 31, 2022	Sep. 30, 2022
Common stock share, par value	$ 0.001	$ 0.001
Common stock share, authorized	500,000,000	500,000,000
Common stock share, issued	383,685,670	379,760,670
Common stock share, outstanding	383,685,670	379,760,670
Preferred stock share, par value	$ 0.001	$ 0.001
Preferred stock share, authorized	100,000,000	100,000,000
Series C Preferred Stock
Preferred stock share, par value	$ 0.001	$ 0.001
Preferred stock share, authorized	12,000,000	12,000,000
Preferred stock share, issued	600,000	600,000
Preferred stock share, outstanding	600,000	600,000
Series D Preferred Stock
Preferred stock share, par value	$ 0.001	$ 0.001
Preferred stock share, authorized	10,000,000	10,000,000
Preferred stock share, issued	50,000	50,000
Preferred stock share, outstanding	50,000	50,000
Series E Preferred Stock
Preferred stock share, par value	$ 0.001	$ 0.001
Preferred stock share, authorized	13,650,000	13,650,000
Preferred stock share, issued	0	13,650,000
Preferred stock share, outstanding	0	13,650,000
Series F Preferred Stock
Preferred stock share, par value	$ 0.001	$ 0.001
Preferred stock share, authorized	10,000,000	10,000,000
Preferred stock share, issued	0	0
Preferred stock share, outstanding	0	0

STATEMENT OF OPERATIONS (Unaudi

STATEMENT OF OPERATIONS (Unaudited) - USD ($)	3 Months Ended
	Dec. 31, 2022	Dec. 31, 2021
STATEMENT OF OPERATIONS (Unaudited)
Revenues	$ 5,706	$ 937
Operating Expenses:
General and administration- related party expenses	177,868	465,282
General and administrative- other	928,575	653,704
Total operating expenses	1,106,443	1,118,986
Loss from Operations	(1,100,737)	(1,118,049)
Other expenses
Interest expense	26	46,057
Interest income	(55)	0
Total Other Expenses (Income)	(29)	46,057
Loss before income taxes	(1,100,708)	(1,164,106)
Provision for income taxes	0	0
Net loss	$ (1,100,708)	$ (1,164,106)
Loss per share, basic and diluted	$ 0	$ 0
Weighted average shares outstanding Basic and diluted	380,882,100	300,648,716

Statement of Changes in Stockho

Statement of Changes in Stockholders' Equity (Unaudited) - USD ($)	Total	Common Stock	Additional Paid-In Capital	Accumulated Deficit	Series C Preferred Stock Member	Series D Preferred Stock Member	Series E Preferred Stock Member	Series F Preferred Stock Member
Balance, shares at Sep. 30, 2021		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)	$ 600	$ 50	$ 13,650	$ 0
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	0	0	0	$ 59,270
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
Common stock issued for accounts payable, amount	300,000	$ 909	299,091	0	0	0	$ 0	0
Common stock issued for conversion of Series E Preferred Stock, shares		13,650,000					(13,650,000)
Common stock issued for conversion of Series E Preferred Stock, amount	0	$ 13,650	0	0	0	0	$ (13,650)	$ 0
Common stock issued for conversion of Series F Preferred Stock, shares		59,270,000						(59,270,000)
Common stock issued for conversion of Series F Preferred Stock, amount	0	$ 59,270	0	0	$ 0	$ 0	$ 0	$ (59,270)
Net loss	(1,164,106)			(1,164,106)
Balance, shares at Dec. 31, 2021		376,315,718			600,000	50,000	0
Balance, amount at Dec. 31, 2021	3,824,738	$ 376,316	27,386,783	(23,939,011)	$ 600	$ 50
Balance, shares at Sep. 30, 2022		379,760,670			600,000	50,000
Balance, amount at Sep. 30, 2022	$ 461,792	$ 379,761	27,956,388	(27,875,007)	$ 600	$ 50	$ 0	0
Common stock issued for services, shares	3,925,000	3,925,000
Common stock issued for services, amount	$ 407,275	$ 3,925	403,350	0	0	0	0	0
Net loss	(1,100,708)	$ 0	0	(1,100,708)	$ 0	$ 0	0	0
Balance, shares at Dec. 31, 2022		383,685,670			600,000	50,000
Balance, amount at Dec. 31, 2022	$ (231,641)	$ 383,686	$ 28,359,738	$ (28,975,715)	$ 600	$ 50	$ 0	$ 0

Statements of Cash Flows (Unaud

Statements of Cash Flows (Unaudited) - USD ($)	3 Months Ended
	Dec. 31, 2022	Dec. 31, 2021
CASH FLOWS FROM OPERATING ACTIVITIES
Net loss	$ (1,100,708)	$ (1,164,106)
cash used in operating activities:
Stock-based compensation expenses for services	407,275	455,985
Depreciation expense	11,904	11,904
Changes in Operating Assets and Liabilities:
Inventory		(52,300)
Accounts Receivable	(4,995)	27,694
Prepaid expenses	5,969	3,440
Vendor deposits	0	50,400
Accounts payable and accrued liabilities	101,376	4,533
Accounts payable-related party	(59,365)	128,682
Dividend payable	0	12,394
Deferred revenue	26,763	(936)
Net cash used in operating activities	(611,781)	(522,310)
CASH FLOWS FROM INVESTING ACTIVITIES
Net cash used in investing activities	0	0
CASH FLOWS FROM FINANCING ACTIVITIES
Proceeds from stock subscriptions	0	2,963,500
Net cash provided by financing activities	0	2,963,500
NET CHANGE IN CASH	(611,781)	2,441,190
CASH AT BEGINNING OF PERIOD	755,122	173,196
CASH AT END OF PERIOD	143,341	2,614,386
SUPPLEMENTAL CASH FLOW DISCLOSURES
Cash paid for interest	0	0
Cash paid for income taxes	0	0
NON-CASH INVESTING AND FINANCING ACTIVITIES
Common stock issued for services	407,275	560,267
Common stock issued for accounts payable	$ 0	$ 300,000

ORGANIZATION AND DESCRIPTION OF

ORGANIZATION AND DESCRIPTION OF BUSINESS	3 Months Ended
	Dec. 31, 2022
ORGANIZATION AND DESCRIPTION OF BUSINESS
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.

GOING CONCERN

GOING CONCERN	3 Months Ended
	Dec. 31, 2022
GOING CONCERN
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 December 31, 2022, the Company had an accumulated deficit of $28,975,715 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.

SUMMARY OF SIGNIFICANT ACCOUNTI

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES	3 Months Ended
	Dec. 31, 2022
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
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 and with the instructions to Form 10-Q and Article 8 of Regulation S-X of the United States Securities and Exchange Commission (“SEC”). 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 December 31, 2022, and the results of operations and cash flows for the periods presented. The results of operations for the three months ended December 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 December 31, 2022, and 2021. Accounts Receivable The Company records accounts receivable at the time products and services are delivered. An allowance for losses is established through a provision for losses charged to expenses. Receivables are charged against the allowance for losses when management believes collectability is unlikely. The allowance (if any) is an amount that management believes will be adequate to absorb estimated losses on existing receivables, based on evaluation of the collectability of the accounts and prior loss experience. 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 three months ended December 31, 2022 and 2021 is summarized as: December 31, 2022 2021 Balance beginning of period $ 32,897 $ 772,394 Value of common stock issued - 860,267 Amortization of stock-based compensation - (425,985 ) Other prepaid expense activity (5,970 ) (3,440 ) $ 26,927 $ 1,203,236 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 December 31, 2022, and 2021, was $-0- and $-0-, 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. 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 three months ended December 31, 2022, that are of significance or potential significance to the Company.

PROPERTY AND EQUIPMENT

PROPERTY AND EQUIPMENT	3 Months Ended
	Dec. 31, 2022
PROPERTY AND EQUIPMENT
PROPERTY AND EQUIPMENT	NOTE 4 - PROPERTY AND EQUIPMENT The following table represents the Company’s property and equipment as of December 31, 2022, and September 30, 2022: December 31, 2022 September 30, 2022 Property and equipment $ 230,900 $ 230,900 Accumulated depreciation (119,814 ) (107,910 ) Property and equipment, net $ 111,086 $ 122,990 Depreciation expense was $11,904 for the three months ended December 31, 2022 and 2021, respectively.

RELATED PARTY TRANSACTIONS

RELATED PARTY TRANSACTIONS	3 Months Ended
	Dec. 31, 2022
RELATED PARTY TRANSACTIONS
RELATED PARTY TRANSACTIONS	NOTE 5 - RELATED PARTY TRANSACTIONS Related Party agreements and fees For the three months ended December 31, 2022, and 2021, the Company recorded expenses to related parties in the following amounts: Three months ended December 31, 2022 2021 Management fees, Chief Executive Officer (CEO) $ 60,000 $ 145,000 Chief Technology Officer (CTO) 60,000 145,000 Chief Administration Officer (CAO) 45,000 159,063 Office rent and expenses 12,868 16,219 Total $ 177,868 $ 465,282 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 months ended December 31, 2021, the Company also recorded bonus expenses of $100,000, $100,000, and $90,000 for the CEO, CTO and CAO, respectively. Included in the CAO’s compensation for the three months ended December 31, 2021, is the amortization of stock-based compensation expense of $39,063. 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. On October 26, 2021, renewed he lease for an additional year for $3,500 per month, and on October 26, 2022, the lease was renewed on a month to month basis. Included in office rent for the three months ended December 31, 2022, and 2021 is $10,500 and $14,663, respectively. Accounts payable, related parties As of December 31, 2022, and September 30, 2022, the Company owes $121,041 and $180,407 respectively to related parties as follows: December 31, 2022 September 30, 2022 Management fees, Chief Executive Officer (CEO) $ 10,000 $ 30,000 Bonus, CEO 100,000 100,000 Bonus and accounts payable, CTO 11,041 50,407 Total $ 121,041 $ 180,407

CAPITAL STOCK

CAPITAL STOCK	3 Months Ended
	Dec. 31, 2022
CAPITAL STOCK
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 December 31, 2022, and September 30, 2022, there were 383,685,670 and 379,760,670, respectively, common shares issued and outstanding. During the three months ended December 31, 2022, the following shares of common stock were issued: · 3,925,000 shares of common issued for services. The Company valued the shares at $407,275 based on the price of the common stock on the date the Company agreed to issue the shares. 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 C Preferred Stock Under the terms of the Certificate of Designation of Series C Preferred Stock, 12,000,000 shares of the Company’s preferred shares are designated as Series C Preferred Stock. Each share of Series C Preferred Stock is convertible into one hundred shares Common Stock and each share of Series C Preferred Stock is entitled to one hundred votes. As of December 31, 2022, and September 30, 2022, there were 600,000 shares of Series C Preferred Stock issued and outstanding. 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 December 31, 2022, and September 30, 2022, 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 year ended September 30, 2022, the holders converted the 13,650,000 shares of Series E Preferred Stock to 13,650,000 shares of common stock. As of December 31, 2002, and September 30, 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 year ended September 30, 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, and during the year ended September 30, 2022, the holders converted the 59,270,000 shares of Series F Preferred Stock to 59,270,000 shares of common stock. As of December 31, 2022, and September 30, 2022, there were no shares of Series F Preferred Stock issued and outstanding. Stock Payable (Capital stock to be issued) As of September 30, 2021, the Company had $323,583 of capital stock to be issued. During the year ended September 30, 2022, 4,000,000 shares of common stock was issued, which reduced the capital stock to be issued by $268,833. As of December 31, 2022, and September 30, 2022, the Company has $54,750 and $54,750, respectively, of capital stock to be issued, which is included in the liability section of the balance sheets presented herein.

COMMITMENTS AND CONTINGENCIES

COMMITMENTS AND CONTINGENCIES	3 Months Ended
	Dec. 31, 2022
COMMITMENTS AND CONTINGENCIES
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 was held in June 2022, and the court has not yet made a ruling. On July 19, 2022, the Company entered an Investor Awareness Advisory Services Agreement with a third party. Pursuant to the agreement in exchange for $10,000 per month over the three-month term (the “Term”) of the agreement, the third party will provide investor awareness advisory services (the “Services”). In addition, at the end of the Term, based upon the Company’s satisfaction with the Services, the Company will issue 500,000 shares of common stock to the provider’s designee. The shares were issued in December 2022. On August 4, 2022 (the “Effective Date”), the Company entered a Consulting Agreement with a third party. Pursuant to the agreement in exchange for 1,300,000 shares of restricted common stock over the one-year term of the agreement, the third party will provide financial consulting services to the Company. The shares are to be issued on a pro-rata basis, whereby the initial shares were issued on August 8, 2022, with an additional issuance of 325,000 shares to be issued every 90 days thereafter. On December 2, 2022, the Company issued the second 325,000 shares and agreed to issue two additional tranches of 325,000 shares in ninety-day increments. On November 16, 2022 (the “Effective Date”), the Company entered a Consulting Agreement with a third party. Pursuant to the agreement in exchange for 1,000,000 shares of restricted common stock over the one-year term of the agreement the third party will provide financial consulting services to the Company. On December 5, 2022, the Company issued 500,000 shares and agreed to issue 250,000 shares each at the beginning of months seven and eight of the agreement. On December 2, 2022 (the “Effective Date”), the Company entered a Consulting Agreement with a third party. Pursuant to the agreement in exchange for 1,000,000 shares of restricted common stock. On December 5, 2022, the Company issued 1,200,000 shares of common stock for services rendered pursuant to a consulting agreement. The Company also agreed to pay a monthly of $5,000 per month. Additionally for the three months ended December 31, 2022, the Company recorded stock compensation expense of $55,393, for the obligation to issue 500,000 shares of restricted common stock.

LICENSE AGREEMENT

LICENSE AGREEMENT	3 Months Ended
	Dec. 31, 2022
LICENSE AGREEMENT
LICENSE AGREEMENT	NOTE 8 – LICENSE AGREEMENT On August 9, 2022, the Company signed an Intellectual Property License Agreement (the “IPLA”) with Reticulate Micro, Inc. (“RM”). Pursuant to the ten-year term (the “Term”) of IPPA, RM agreed to issue to the Company 5,100,000 shares of RM’s Class A Common Stock and a royalty of 5% of net sales during the Term in exchange for the licensing of the Company’s technology related to its’ SUPR ISR (the Superior Utilization of Processing Resources- Intelligence, Surveillance and Reconnaissance). RM, a Nevada corporation, was formed on June 22, 2022. Mr. Collins, the Company’s’ CTO is a founder, Director and President and Treasurer of RM. Mr. Chermak, the Company’s COO is a founder, Director and Vice-president and Secretary of RM. Mr. Ansari isa founder and Director of RM. RM has also agreed to issue 1,600,000, 1,000,000 and 1,000,000 shares of Class B Common Stock to Mr. Collins. Mr. Chermak and Mr. Ansari, respectively. As of September 30, 2022, RM has 3,600,000 Class B Common Stock shares outstanding. Each share of the Class B Common Stock has voting rights whereby each share of Class B Common Stock equals 100 voting shares. Accordingly, as of December 31, 2022, and September 30, 2022, the Company’s 5,100,000 shares of Class A Common Stock represent approximately 1.39% and 1.4%, respectively of the voting stock of RM. Each share of the Class B Common stock is also convertible into one share of Class A Common Stock. The Company accounts for its interest in RM under the cost method of accounting. Due to RM just being formed at the time of the license agreement no value has been assigned to the investment.

INCOME TAXES

INCOME TAXES	3 Months Ended
	Dec. 31, 2022
INCOME TAXES
INCOME TAXES	NOTE 9 - 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 do not meet the more-likely-than-not threshold for realizability. Accordingly, there is a full valuation allowance provided against the Company’s deferred tax assets as of December 31, 2022, and September 30, 2022. 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 December 31, 2022, and September 30, 2022. As of December 31, 2022. And September 30, 2022, the Company has approximately $8,353,000 and $7,804,000, respectively, net operating loss carryforwards available to reduce future taxable income. As of December 31, 2022, and September 30, 2022, 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 three months ended December 31, 2022, and 2021, and no provision for interest and penalties is deemed necessary as of December 31, 2022 and September 30, 2022.

DEFERRED REVENUE

DEFERRED REVENUE	3 Months Ended
	Dec. 31, 2022
DEFERRED REVENUE
DEFERRED REVENUE	NOTE 10 - DEFERRED REVENUE During the three months ended December 31, 2022, the Company delivered $32,633 in the aggregate of software products to customers under one year subscription periods. The Company records the agreed to amounts over the one-year term of the subscription agreements as deferred revenue, classified as a liability on the balance sheet, and amortizes the deferred revenue over the subscription period. During the year ended September 30, 2021, the Company received $3,744 form a customer for a payment of a one- year subscription agreement. For the three months ended December 31, 2022, and 2021, the Company recognized $5,706 and $937, respectively, of revenue from these agreements. As of December 31, 2022, the balance of deferred revenues of $26,763 is included in the balance sheet.

SUBSEQUENT EVENTS

SUBSEQUENT EVENTS	3 Months Ended
	Dec. 31, 2022
SUBSEQUENT EVENTS
SUBSEQUENT EVENTS	NOTE 11 - SUBSEQUENT EVENTS On January 3, 2023, the Company received $58,000 pursuant to a Licensing Agreement with Reticulate Micro. Pursuant to the license the Company issued a royalty free perpetual license for the software development of IGAN. On January 10, 2023, the Company received $40,000 and issued a promissory note. The note matures January 10, 2024, and carries an 8% annual interest rate. 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.

SUMMARY OF SIGNIFICANT ACCOUN_2

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Accounting Policies)	3 Months Ended
	Dec. 31, 2022
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 and with the instructions to Form 10-Q and Article 8 of Regulation S-X of the United States Securities and Exchange Commission (“SEC”). 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 December 31, 2022, and the results of operations and cash flows for the periods presented. The results of operations for the three months ended December 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 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 December 31, 2022, and 2021.
Accounts Receivable	The Company records accounts receivable at the time products and services are delivered. An allowance for losses is established through a provision for losses charged to expenses. Receivables are charged against the allowance for losses when management believes collectability is unlikely. The allowance (if any) is an amount that management believes will be adequate to absorb estimated losses on existing receivables, based on evaluation of the collectability of the accounts and prior loss experience.
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 three months ended December 31, 2022 and 2021 is summarized as: December 31, 2022 2021 Balance beginning of period $ 32,897 $ 772,394 Value of common stock issued - 860,267 Amortization of stock-based compensation - (425,985 ) Other prepaid expense activity (5,970 ) (3,440 ) $ 26,927 $ 1,203,236
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 December 31, 2022, and 2021, was $-0- and $-0-, 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. 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 three months ended December 31, 2022, that are of significance or potential significance to the Company.

SUMMARY OF SIGNIFICANT ACCOUN_3

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Tables)	3 Months Ended
	Dec. 31, 2022
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
Schedule of amortized the value of the stock issued	December 31, 2022 2021 Balance beginning of period $ 32,897 $ 772,394 Value of common stock issued - 860,267 Amortization of stock-based compensation - (425,985 ) Other prepaid expense activity (5,970 ) (3,440 ) $ 26,927 $ 1,203,236
Schedule of property and equipment for potential impairment	Vehicles and equipment 5 years Software 3 years

PROPERTY AND EQUIPMENT (Tables)

PROPERTY AND EQUIPMENT (Tables)	3 Months Ended
	Dec. 31, 2022
PROPERTY AND EQUIPMENT
Schedule of property and equipment	December 31, 2022 September 30, 2022 Property and equipment $ 230,900 $ 230,900 Accumulated depreciation (119,814 ) (107,910 ) Property and equipment, net $ 111,086 $ 122,990

RELATED PARTY TRANSACTIONS (Tab

RELATED PARTY TRANSACTIONS (Tables)	3 Months Ended
	Dec. 31, 2022
RELATED PARTY TRANSACTIONS
Schedule of recorded expenses to related parties	Three months ended December 31, 2022 2021 Management fees, Chief Executive Officer (CEO) $ 60,000 $ 145,000 Chief Technology Officer (CTO) 60,000 145,000 Chief Administration Officer (CAO) 45,000 159,063 Office rent and expenses 12,868 16,219 Total $ 177,868 $ 465,282
Schedule of Accounts payable And related parties	December 31, 2022 September 30, 2022 Management fees, Chief Executive Officer (CEO) $ 10,000 $ 30,000 Bonus, CEO 100,000 100,000 Bonus and accounts payable, CTO 11,041 50,407 Total $ 121,041 $ 180,407

GOING CONCERN (Details Narrativ

GOING CONCERN (Details Narrative) - USD ($)	Dec. 31, 2022	Sep. 30, 2022
GOING CONCERN
Accumulated deficit	$ (28,975,715)	$ (27,875,007)

SUMMARY OF SIGNIFICANT ACCOUN_4

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details) - USD ($)	Dec. 31, 2022	Dec. 31, 2021
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
Prepaid expenses beginning balance	$ 32,897	$ 772,394
Value of common stock issued	0	860,267
Amortization of stock-based compensation	0	(425,985)
Other prepaid expense activity	(5,970)	(3,440)
Prepaid expenses ending balance	$ 26,927	$ 1,203,236

SUMMARY OF SIGNIFICANT ACCOUN_5

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details Narrative) - USD ($)	3 Months Ended
	Dec. 31, 2022	Dec. 31, 2021
Inventory	$ 0	$ 0
Vehicles and equipment [Member]
Property Plant And Equipment Usefu Life	5 years
Software [Member]
Property Plant And Equipment Usefu Life	3 years

PROPERTY AND EQUIPMENT (Details

PROPERTY AND EQUIPMENT (Details) - USD ($)	Dec. 31, 2022	Sep. 30, 2022
PROPERTY AND EQUIPMENT
Property and equipments	$ 230,900	$ 230,900
Accumulated depreciation	(119,814)	(107,910)
Property and equipment, Net	$ 111,086	$ 122,990

PROPERTY AND EQUIPMENT (Detai_2

PROPERTY AND EQUIPMENT (Details Narrative) - USD ($)	3 Months Ended
	Dec. 31, 2022	Dec. 31, 2021
PROPERTY AND EQUIPMENT
Depreciation expenses	$ 11,904	$ 11,904

RELATED PARTY TRANSACTIONS (Det

RELATED PARTY TRANSACTIONS (Details) - USD ($)	3 Months Ended
	Dec. 31, 2022	Dec. 31, 2021
Related party	$ 177,868	$ 465,282
Management fees, Chief Executive Officer (CEO) [Member]
Related party	60,000	145,000
Chief Technology Officer [Member]
Related party	60,000	145,000
Chief Administration Officer [Member]
Related party	45,000	159,063
Office Rent and Expenses [Member]
Related party	$ 12,868	$ 16,219

RELATED PARTY TRANSACTIONS (D_2

RELATED PARTY TRANSACTIONS (Details 1) - USD ($)	Dec. 31, 2022	Sep. 30, 2022	Oct. 25, 2020
Accounts payable related parties	$ 121,041	$ 180,407	$ 50,000
Bonus CEO [Member]
Accounts payable related parties	12,551
Accounts payable related parties	100,000	100,000
Bonus And Accounts Payable CTO [Member]
Accounts payable related parties	11,041	50,407
Management fees, Chief Executive Officer (CEO) [Member]
Accounts payable related parties	$ 10,000	$ 30,000

RELATED PARTY TRANSACTIONS (D_3

RELATED PARTY TRANSACTIONS (Details Narrative) - USD ($)	1 Months Ended		3 Months Ended
	Oct. 26, 2022	Oct. 26, 2021	Dec. 31, 2022	Dec. 31, 2021	Sep. 30, 2022	Oct. 25, 2020
Compensation to related party			$ 156,252	$ 39,063
Accounts payable related parties			121,041		$ 180,407	$ 50,000
Minimum [Member]
Monthly fee			12,000
Chief Administrative Officer [Member]
Bonus				90,000
Monthly fee			20,000
Bonus CEO [Member]
Accounts payable related parties			12,551
Bonus				100,000
Monthly fee			18,000
Accounts Payable CTO [Member]
Bonus				100,000
Accounts Receivable, Related Parties			121,041		$ 180,407
Rent per month	$ 3,500	$ 3,500	10,500	$ 14,663
Accounts Payable CTO [Member] | Maximum [Member]
Monthly fee			$ 15,000

CAPITAL STOCK (Details Narrativ

CAPITAL STOCK (Details Narrative) - USD ($)	3 Months Ended
	Dec. 31, 2022	Dec. 31, 2021	Sep. 30, 2022	Nov. 24, 2021	Jun. 02, 2021	Sep. 30, 2020
Common stock shares, authorized	500,000,000		500,000,000
Common stock shares, par value	$ 0.001		$ 0.001
Common stock shares, issued	383,685,670		379,760,670
Common stock shares, outstanding	383,685,670		379,760,670
Common stock, issued for services, shares	3,925,000
Common stock, issued for services, value	$ 407,275	$ 859,100
Preferred stock, shares authorized	100,000,000		100,000,000
Preferred stock, par value	$ 0.001		$ 0.001
Capital stock reserved for issuance	$ 323,583
Common stock issued	4,000,000
Reduction in capital stock to be issued	$ 268,833
Capital stock to be issued	$ 54,750		$ 54,750
Series C Preferred Stock
Preferred stock, shares authorized	12,000,000		12,000,000
Preferred stock, par value	$ 0.001		$ 0.001
Designated preferred shares			12,000,000
Preferred stock shares issued	600,000		600,000
Preferred stock shares outstanding	600,000		600,000
Series D Preferred Stock
Preferred stock, shares authorized	10,000,000		10,000,000
Preferred stock, par value	$ 0.001		$ 0.001
Designated preferred shares						50,000
Preferred stock shares issued	50,000		50,000
Preferred stock shares outstanding	50,000		50,000
Preferred stock, shares issued to a Company controlled by the Company's CEO						50,000
Capital stock reserved for issuance						1,347,894
Series E Preferred Stock
Preferred stock, shares authorized	13,650,000		13,650,000
Preferred stock, par value	$ 0.001		$ 0.001
Designated preferred shares					13,650,000
Preferred stock shares issued	0		13,650,000
Preferred stock shares outstanding	0		13,650,000
Series F Preferred Stock
Preferred stock, shares authorized	10,000,000		10,000,000
Preferred stock, par value	$ 0.001		$ 0.001
Designated preferred shares				59,270,000
Preferred stock shares issued	0		0
Preferred stock shares outstanding	0		0
Number of shares issued during period, shares	59,270,000
Sale of stock price per share			$ 0.05
Number of shares issued during period, amount	$ 2,963,750

COMMITMENTS AND CONTINGENCIES (

COMMITMENTS AND CONTINGENCIES (Details Narrative) - USD ($)	1 Months Ended	3 Months Ended
	Jul. 19, 2022	Dec. 31, 2022	Dec. 05, 2022	Dec. 02, 2022	Nov. 16, 2022	Sep. 30, 2022	Aug. 08, 2022	Aug. 04, 2022
Common stock shares issued		383,685,670				379,760,670
Investor Awareness Advisory Services Agreement [Member]
Common stock shares issued	500,000
Investor awareness advisory services, expense amount	$ 10,000
Consulting Agreement [Member]
Common stock shares issued			500,000				325,000
Restricted common stock shares, issued			1,200,000	1,000,000	1,000,000			1,300,000
Additional tranches shares			250,000				325,000	325,000
Monthly rent		$ 5,000
Compensation expense		$ 55,393
Restricted common stock shares issued		500,000

LICENSE AGREEMENT (Details Narr

LICENSE AGREEMENT (Details Narrative) - shares	Aug. 09, 2022	Dec. 31, 2022	Sep. 30, 2022	Jun. 22, 2022
Common Stock shares outstanding		383,685,670	379,760,670
Common stock shares issued		383,685,670	379,760,670
Class A [Member]
Voting stock percentage		1.39%	1.40%
Common Stock Class B [Member]
Common Stock shares outstanding		3,600,000
Common Stock voting shares		100
Common stock shares issued		5,100,000
Common Stock Class A [Member] | Intellectual Property License Agreement [Member]
Common stock shares issued	5,100,000
Royalty percentage of net sale	5%
Mr Ansari [Member] | Common Stock Class B [Member]
Common stock shares issued				1,000,000
Mr Collins [Member] | Common Stock Class B [Member]
Common stock shares issued				1,600,000
Mr Chermak [Member] | Common Stock Class B [Member]
Common stock shares issued				1,000,000

INCOME TAXES (Details Narrative

INCOME TAXES (Details Narrative) - USD ($)	Dec. 31, 2022	Sep. 30, 2022
INCOME TAXES
Net operating loss carryforwards	$ 8,353,000	$ 7,804,000

DEFERRED REVENUE (Details Narra

DEFERRED REVENUE (Details Narrative) - USD ($)	3 Months Ended
	Dec. 31, 2022	Dec. 31, 2021
DEFERRED REVENUE
Software products	$ 32,633
Subscription agreement, deferred revenues	5,706	$ 937
Deferred revenues	26,763
Amount received from subscription agreement	$ 3,744
Description of subscription period	The Company records the agreed to amounts over the one-year term of the subscription agreements as deferred revenue

SUBSEQUENT EVENTS (Details Narr

SUBSEQUENT EVENTS (Details Narrative) - Subsequent Event [Member] - USD ($)	Jan. 10, 2023	Jan. 03, 2023
Promissory note issued	$ 40,000
Interest rate	8%
Received Licensing Agreement		$ 58,000