PROPERTY AND EQUIPMENT, NET

3 Months Ended

Dec. 31, 2022

Property, Plant and Equipment [Abstract]

PROPERTY AND EQUIPMENT, NET

NOTE 6 - PROPERTY AND EQUIPMENT, NET

Property and equipment consisted of the following:

	December 31,			September 30,
	2022			2022
Leasehold improvements	$	131,342		$	127,301
Furniture and fixtures		1,273			1,235
Computer equipment		41,370			40,099
Office equipment		1,527			1,480
Subtotal		175,512			170,115
Less: accumulated depreciation		(52,860	)		(36,092	)
Total property and equipment, net	$	122,652		$	134,023

The depreciation expense was $15,149 and $9,464 for the three months ended December 31, 2022 and 2021, respectively.