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EBET (EBET)

Cover

Cover - shares6 Months Ended
Mar. 31, 2021May 17, 2021
Cover [Abstract]
Document Type10-Q
Amendment Flagfalse
Document Period End DateMar. 31,
2021
Document Fiscal Period FocusQ2
Document Fiscal Year Focus2021
Current Fiscal Year End Date--09-30
Entity File Number001-40334
Entity Registrant NameeSports Technologies, Inc.
Entity Central Index Key0001829966
Entity Current Reporting StatusYes
Entity Interactive Data CurrentYes
Entity Filer CategoryNon-accelerated Filer
Entity Small Businesstrue
Entity Emerging Growth Companytrue
Elected Not To Use the Extended Transition Periodfalse
Entity Shell Companyfalse
Entity Common Stock, Shares Outstanding13,048,768
Entity Incorporation StateNV

Consolidated Balance Sheets (Un

Consolidated Balance Sheets (Unaudited) - USD ($)Mar. 31, 2021Sep. 30, 2020
Current assets:
Cash $ 2,269,615 $ 0
Accounts receivable, net0 33,839
Deferred financing costs125,900 50,000
Other current assets37,294 0
Prepaid expenses53,926 0
Total current assets2,486,735 83,839
Long term assets:
Software and equipment, net135,805 0
Intangible assets - cryptocurrency8,781 44,562
Intangible assets - domain names, net2,239,606 2,239,606
Other long-term assets133,770 0
Total assets5,004,697 2,368,007
Current liabilities:
Accounts payable and accrued liabilities468,832 55,760
Accounts payable, related party155,228 152,888
Liabilities to users41,850 8,809
Total current liabilities665,910 217,457
Convertible notes payable, net of discount776,489 116,667
Other long term liabilities, net of discount442,680 422,409
Total liabilities1,885,079 756,533
COMMITMENTS AND CONTINGENCIES
Stockholders' equity:
Preferred Stock, $0.001 par value, 10,000,000 shares authorized, 0 issued and outstanding0 0
Common stock; $0.001 par value, 100,000,000 shares authorized, 10,648,769 and 7,340,421 shares issued and outstanding as of March 31, 2021 and September 30, 2020, respectively10,649 7,340
Additional paid-in capital9,684,886 3,053,660
Accumulated deficit(6,575,917)(1,449,526)
Total stockholders' equity3,119,618 1,611,474
TOTAL LIABILITIES AND SHAREHOLDERS' EQUITY $ 5,004,697 $ 2,368,007

Consolidated Balance Sheets (Pa

Consolidated Balance Sheets (Parenthetical) - $ / sharesMar. 31, 2021Sep. 30, 2020
Statement of Financial Position [Abstract]
Preferred stock, par value $ 0.001 $ 0.001
Preferred stock, shares authorized10,000,000 10,000,000
Preferred stock, shares issued0 0
Preferred stock, shares outstanding0 0
Common stock, par value $ 0.001 $ 0.001
Common stock, shares authorized100,000,000 100,000,000
Common stock, shares issued10,648,769 7,340,421
Common stock, shares outstanding10,648,769 7,340,421

Consolidated Statements of Oper

Consolidated Statements of Operations (Unaudited) - USD ($)3 Months Ended6 Months Ended
Mar. 31, 2021Mar. 31, 2020Mar. 31, 2021Mar. 31, 2020
Income Statement [Abstract]
Revenue $ 33,834 $ 40,750 $ 44,628 $ 77,878
Cost of revenue(12,465)(27,002)(24,724)(52,167)
Gross profit (loss)21,369 13,748 19,904 25,711
Operating expenses:
Sales and marketing expenses234,691 0 273,944 0
Product and technology expenses603,445 0 1,109,380 15,635
General and administrative expenses1,189,410 8,675 2,783,121 28,431
Total operating expenses2,027,546 8,675 4,166,445 44,066
Income (loss) from operations(2,006,177)5,073 (4,146,541)(18,355)
Other expenses:
Interest expense(367,214)0 (967,620)0
Foreign currency loss(2,269)0 (12,230)0
Total other expense(369,483)0 (979,850)0
Income (loss) before provision for income taxes(2,375,660)5,073 (5,126,391)(18,355)
Provision for income taxes0 0 0 0
Net income (loss) $ (2,375,660) $ 5,073 $ (5,126,391) $ (18,355)
Net income (loss) per common share - basic and diluted $ (0.22) $ 0 $ (0.52) $ 0
Weighted average common shares outstanding - basic and diluted10,587,654 7,340,421 9,878,185 7,340,421

Consolidated Statements of Chan

Consolidated Statements of Changes in Shareholders' Equity (Unaudited) - USD ($)Common StockAdditional Paid-In CapitalRetained Earnings / Accumulated DeficitTotal
Beginning balance, shares at Sep. 30, 20197,340,421
Beginning balance, value at Sep. 30, 2019 $ 7,340 $ 953,660 $ (876,271) $ 84,729
Net income (loss)(23,429)(23,429)
Ending balance, shares at Dec. 31, 20197,340,421
Ending balance, value at Dec. 31, 2019 $ 7,340 953,660 (899,700)61,300
Beginning balance, shares at Sep. 30, 20197,340,421
Beginning balance, value at Sep. 30, 2019 $ 7,340 953,660 (876,271)84,729
Net income (loss)(18,355)
Ending balance, shares at Mar. 31, 20207,340,421
Ending balance, value at Mar. 31, 2020 $ 7,340 953,660 (894,627)66,373
Beginning balance, shares at Dec. 31, 20197,340,421
Beginning balance, value at Dec. 31, 2019 $ 7,340 953,660 (899,700)61,300
Net income (loss)5,073 5,073
Ending balance, shares at Mar. 31, 20207,340,421
Ending balance, value at Mar. 31, 2020 $ 7,340 953,660 (894,627)66,373
Beginning balance, shares at Sep. 30, 20207,340,421
Beginning balance, value at Sep. 30, 2020 $ 7,340 3,053,660 (1,449,526)1,611,474
Shares issued for cash, shares2,000,000
Shares issued for cash, value $ 2,000 3,646,071 3,648,071
Stock-based compensation, shares683,334
Stock-based compensation, value $ 683 1,321,343 1,322,026
Shares issued due to conversion of notes payable, shares375,000
Shares issued due to conversion of notes payable, value $ 375 187,125 187,500
Stock warrants issued for asset acquisition57,252 57,252
Net income (loss)(2,750,731)(2,750,731)
Ending balance, shares at Dec. 31, 202010,398,755
Ending balance, value at Dec. 31, 2020 $ 10,398 8,265,451 (4,200,257)4,075,592
Beginning balance, shares at Sep. 30, 20207,340,421
Beginning balance, value at Sep. 30, 2020 $ 7,340 3,053,660 (1,449,526)1,611,474
Net income (loss)(5,126,391)
Ending balance, shares at Mar. 31, 202110,648,769
Ending balance, value at Mar. 31, 2021 $ 10,649 9,684,886 (6,575,917)3,119,618
Beginning balance, shares at Dec. 31, 202010,398,755
Beginning balance, value at Dec. 31, 2020 $ 10,398 8,265,451 (4,200,257)4,075,592
Shares issued for cash, shares250,014
Shares issued for cash, value $ 251 719,435 719,686
Stock-based compensation, value700,000 700,000
Net income (loss)(2,375,660)(2,375,660)
Ending balance, shares at Mar. 31, 202110,648,769
Ending balance, value at Mar. 31, 2021 $ 10,649 $ 9,684,886 $ (6,575,917) $ 3,119,618

Consolidated Statements of Cash

Consolidated Statements of Cash Flows (Unaudited) - USD ($)6 Months Ended
Mar. 31, 2021Mar. 31, 2020
Cash flow from operating activities:
Net loss $ (5,126,391) $ (18,355)
Adjustments to reconcile net loss to net cash used in operating activities:
Amortization of debt discount867,593 0
Depreciation expense12,346 0
Stock-based compensation2,022,026 0
Bad debt expense50,932 0
Gain on cryptocurrency settlement(35,140)(2,428)
Changes in operating assets and liabilities:
Accounts receivable(35,251)(76,755)
Prepaid expenses(53,926)0
Accounts payable and accrued liabilities502,268 73,192
Accounts payable - related parties2,340 0
Other assets(37,294)0
Deferred revenue(75,900)0
Liabilities to users32,924 2,783
Net cash used in operating activities(1,873,473)(21,563)
Cash flow from investing activities:
Purchase of software and equipment(90,899)0
Purchase of other long term assets(133,770)0
Net cash used by investing activities(224,669)0
Cash flow from financing activities:
Proceeds from equity issuance, net of costs of capital4,367,757 0
Net cash provided by financing activities4,367,757 0
NET CHANGE IN CASH2,269,615 (21,563)
CASH AT BEGINNING OF PERIOD0 67,717
CASH AT END OF PERIOD2,269,615 46,154
Supplemental disclosure of cash flow information:
Cash paid for interest0 0
Cash paid for income taxes0 0
Non-cash transactions
Stock warrant issued for asset acquisition19,179 0
Stock issued for conversion of notes payable $ 187,500 $ 0

1. Organization, Nature of Oper

1. Organization, Nature of Operations and Going Concern6 Months Ended
Mar. 31, 2021
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Organization, Nature of Operations and Going ConcernNOTE 1 – ORGANIZATION, NATURE OF OPERATIONS
AND GOING CONCERN Organization Esports Technologies, Inc. (“Esports Tech”) was formed
on September 24, 2020 as a Nevada corporation. Esports Tech is a technology company creating and operating platforms focused on esports
and competitive gaming. The Company operates under a Curacao gaming sublicense and can provide online betting services to various countries
around the world. The majority of the Company’s customers are based in the Philippines. The Company’s consolidated financial
statements include its accounts and the accounts of its 100% owned subsidiaries, namely Global E-Sports Entertainment Group, LLC (“Global
E-Sports”), ESEG Limited (“ESEG”) and Gogawi Entertainment Group (“Gogawi”) (collectively referred to as
the “Company,” “we,” “our,” or “us”). Global E-Sports, a Nevada limited liability company,
was incorporated in Nevada on June 28, 2016. ESEG, a Belize company was incorporated on October 31, 2016. Gogawi, a Cypress company was
incorporated on December 8, 2018 and has always been a wholly owned subsidiary of ESEG. On December 8, 2020, the Company incorporated
Esportsbook Technologies Limited (“Esportsbook”) in Ireland as a wholly-owned subsidiary of Esports Tech. All amounts included
in this Form 10-Q are expressed in U.S. Dollars, unless otherwise noted. Going Concern The accompanying consolidated financial statements
have been prepared assuming that the Company will continue as a going concern. The Company has recurring losses and generated negative
cash flows from operations since inception. In April 2021, the Company completed its Initial Public Offering (“IPO”) and issued
2,400,000 shares of common stock for gross cash proceeds of $14,400,000. See note 9 for further information. Impact of COVID-19 The outbreak of the 2019 novel coronavirus disease (“COVID-19”),
which was declared a global pandemic by the World Health Organization on March 11, 2020, and the related responses by public health and
governmental authorities to contain and combat its outbreak and spread, has severely impacted the U.S. and world economies. Economic recessions,
including those brought on by the COVID-19 outbreak may have a negative effect on the demand for the Company’s products and the
Company’s operating results. The range of possible impacts on the Company’s business from the coronavirus pandemic could include:
(i) changing demand for the Company’s online betting products; and (ii) increasing contraction in the capital markets.

2. Summary of Significant Accou

2. Summary of Significant Accounting Policies6 Months Ended
Mar. 31, 2021
Accounting Policies [Abstract]
Summary of Significant Accounting PoliciesNOTE 2 – SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES The significant accounting policies followed in the preparation of
the consolidated financial statements are as follows: Basis of Presentation The accompanying unaudited financial statements of the Company, include
the accounts of the Company and its wholly-owned subsidiaries, and have been prepared in accordance with generally accepted accounting
principles accepted in the United States (“U.S. GAAP”) for interim unaudited financial information. Accordingly, they do not
include all of the information and footnotes required by generally accepted accounting principles for complete financial statements. The
unaudited financial statements include all adjustments (consisting of normal recurring adjustments) which are, in the opinion of management,
necessary in order to make the condensed financial statements not misleading. Operating results for the three and six months ended March
31, 2021 are not necessarily indicative of the final results that may be expected for the year ended September 30, 2021. For more complete
financial information, these unaudited financial statements should be read in conjunction with the audited consolidated financial statements
for the year ended September 30, 2020 included in our Form S-1 filed with the SEC. Notes to the consolidated financial statements which
would substantially duplicate the disclosures contained in the audited consolidated financial statements for the most recent fiscal period,
as reported in the Form S-1, have been omitted. All intercompany accounts, transactions and balances have been eliminated in consolidation. Certain reclassifications have been made to prior period amounts to
conform to the current year presentation. Intangible Assets Cryptocurrencies There is currently no specific guidance under
GAAP or alternative accounting framework for the accounting for cryptocurrencies recognized as revenue or held, and management has exercised
significant judgment in determining the appropriate accounting treatment. In the event authoritative guidance is enacted by the FASB,
the Company may be required to change its policies, which could have an effect on the Company’s consolidated financial position
and results from operations. Cryptocurrencies held are accounted for as an indefinite-lived intangible
asset under ASC 350, Intangible – Goodwill and Other The Company uses its cryptocurrencies to pay vendors
and users. The Company also receives payments on its receivables and player deposits in cryptocurrency. Gains and losses realized upon
settlement of cryptocurrencies are also recorded in general and administrative expense in our consolidated statements of operations. Other Intangible Assets The Company’s other intangible asset consist of internet domain
names, which are an indefinite-lived intangible. An intangible asset with an indefinite useful life is not amortized but assessed for
impairment annually, or more frequently, when events or changes in circumstances occur indicating that it is more likely than not that
the indefinite-lived asset is impaired. Impairment exists when the carrying amount exceeds its fair value. In testing for impairment,
the Company has the option to first perform a qualitative assessment to determine whether it is more likely than not that an impairment
exists. If it is determined that it is more likely than not that an impairment exists, a quantitative impairment test is not necessary.
If the Company concludes otherwise, it is required to perform a quantitative impairment test. To the extent an impairment loss is recognized,
the loss establishes the new cost basis of the asset. Subsequent reversal of impairment losses is not permitted. Liabilities to Users The Company records liabilities for user account balances at a given
reporting period based on deposits made by players either to the Company or the sales affiliate, less any losses on wagers and payout
made to players. Liabilities to users amounts are not required to be backed by cash reserves of the Company. Revenue Recognition The Company recognizes revenue in accordance with ASC Topic 606, Revenue
From Contracts With Customers
• Identification of the contract with a customer
• Identification of the performance obligations in the contract
• Determination of the transaction price
• Allocation of the transaction price to the performance obligations in the contract
• Recognition of revenue when, or as, the Company satisfies a performance obligation No single customer exceeded more than 10% of revenue
during the three and six months ended March 31, 2021 and 2020. In addition, no disaggregation of revenue is required because all current
revenue is generated from gaming revenue. Performance Obligations The Company operates an online betting platform allowing users to place
wagers on a variety of live sporting events and esports events. Each wager placed by users create a single performance obligation for
the Company to administer each event wagered. Gross gaming revenue is the aggregate of gaming wins and losses based on results of each
event that customers wager bets on. Variable commission fees are paid to sales affiliates based on a percentage of revenue generated from
the affiliate. The commissions rebated to affiliates are recorded as a reduction to gross gaming revenue. Cost of Revenue Cost of revenue consists of third-party costs associated with the betting
software platform and amortization of capitalized software costs. Recently Issued Accounting Pronouncements From time to time, new accounting pronouncements are issued by the
Financial Accounting Standard Board (“FASB”) or other standard setting bodies that the Company adopts as of the specified
effective date. The Company does not believe that the impact of recently issued standards that are not yet effective will have a material
impact on the Company’s financial position or results of operations upon adoption.

3. Long-Lived Assets

3. Long-Lived Assets6 Months Ended
Mar. 31, 2021
Property, Plant and Equipment [Abstract]
Long-Lived AssetsNOTE 3 – LONG-LIVED ASSETS Software and equipment The Company’s software and equipment consisted of the following
as of March 31, 2021 and September 30, 2020:
March
31, 2021 September
30, 2020
Software $ 148,151 $ –
Total software and equipment 148,151 –
Accumulated depreciation (12,346 ) –
Software and equipment, net $ 135,805 $ – On November 5, 2020, the Company entered into an asset purchase agreement
with a third party to acquire certain proprietary technology data. The Company made a cash payment of $61,425 and granted warrants to
purchase 32,000 shares of common stock at an exercise price of $0.25 per share for a period of five years. The fair value of the warrants
was estimated to be $57,252 as of the grant date. The total consideration paid of $118,677 is included as part of software costs within
property and equipment on the Company’s consolidated balance sheet. The Company also entered into an employment agreement with the
seller, effective November 1, 2020. The employee will be compensated at a rate of $110,000 per year and will receive a common stock award
of 100,000 shares, which vest annually over four years. The software costs above relate to acquired components of the Company’s
new platform which is being depreciated over an expected useful life of two years. Intangible Assets On September 1, 2020, the Company’s wholly-owned subsidiary,
ESEG, entered into domain purchase agreements to acquire the rights to certain domain names from third parties. The cost to acquire the
domain names was $2,239,606, based on the estimated fair value of the consideration transferred to the sellers. ESEG issued notes payable
with a combined principal amount of $2,100,000, which were to mature on March 1, 2022, bearing interest at 10%. These notes were exchanged
for notes of the Company in September 2020. The Company also agreed to pay a total of $675,000 on September 1, 2025, with no interest.
The Company estimated discount of these liabilities totaling $535,394 at the date of the transaction, to be amortized over the maturity
period of the liabilities. The domain names were recorded as an intangible asset with an indefinite useful life. The Company’s
management evaluated the domain names at September 30, 2020 and determined no impairment was necessary. The following table presents the activities of the Company’s
cryptocurrency holdings for the three and six months ended March 31, 2021:
Cryptocurrency at September 30, 2020 $ 44,562
Additions of cryptocurrency 18,276
Payments of cryptocurrency (89,197 )
Gain on cryptocurrency 35,140
Cryptocurrency at March 31, 2021 $ 8,781 Additions of cryptocurrency during the six months ended March 31, 2021
represent settlement of outstanding accounts receivable of $18,158 and net deposits from players of $118. Payments of cryptocurrency during
the six months ended March 31, 2021 included payments of accounts payable and accrued expenses of $89,197. Use of cryptocurrency to settle
receivables and payables during the period are reflected as a component of changes in operating assets and liabilities in the consolidated
statement of cash flows. Other Long-Term Assets On October 1, 2020, the Company entered into an option agreement which
gives the Company the right to acquire a license for proprietary technology related to online betting. The Company paid $133,770 upon
execution of the option agreement, and in the event the option is exercised and the license agreement is executed, the Company will pay
an additional £200,000 (or approximately $270,000 as of March 31, 2021) in cash and issue 65,000 shares of common stock. The option
was to initially expire on May 1, 2021, and was extended until May 6, 2021. The option was exercised on or about May 3, 2021. The Company
recorded an other long-term asset of $133,770 related to the initial payment.

4. Convertible Notes Payable an

4. Convertible Notes Payable and Other Long-Term Liabilities6 Months Ended
Mar. 31, 2021
Debt Disclosure [Abstract]
Convertible Notes Payable and Other Long-Term LiabilitiesNOTE 4 – CONVERTIBLE
NOTES PAYABLE AND OTHER LONG-TERM LIABILITIES On September 1, 2020, ESEG entered into three promissory notes, with
a combined principal amount of $2,100,000. The notes bore interest at the rate of 10% per annum and matured on March 1, 2022. The Company
also agreed to pay two of the lenders a total of $675,000 on September 1, 2025, bearing no interest. The Company estimated total debt
discount of these liabilities to be $535,394 at the date of the transaction, of which $279,516 related to the promissory notes payable,
and $255,878 related to the other long-term liabilities. The discounts will be amortized over the maturity period of each liability. As
of March 31, 2021 and September 30, 2020, the carrying amount of the other long-term liabilities was $442,680 and $422,409, respectively,
which is net of the remaining discount totaling $232,320 and $252,591, respectively. The carrying amount of the convertible notes payable
and associated discount is further discussed below. On September 26, 2020, the Company assumed the notes payable with principal
of $2,100,000 from ESEG. In connection with this assumption, Esports Tech issued each of the lenders a conversion option at a fixed price
of $0.50 per share and issued 2,015,000 warrants to purchase shares of the Company’s common stock at an exercise price of $0.30
per share, each with a term of five years. The convertible notes bear interest at 10% per annum and mature on March 1, 2022. The holder
may convert the note into shares of common stock at any time throughout the maturity date, to the extent and provided that no holder of
the notes was or will be permitted to convert such notes so long as it or any of its affiliates would beneficially own in excess of 4.99%
of the Company’s common stock after such conversion. The Company determined that the assignment of the notes payable by the subsidiary
to the parent company was an extinguishment of the original notes payable due to the addition of a substantive conversion feature, and
the Company recognized a loss on extinguishment of $265,779 during the year ended September 30, 2020. The Company evaluated the conversion option and concluded a beneficial
conversion feature was present at issuance. The Company recognized the beneficial conversion feature and relative fair value of the warrants
as a debt discount and additional paid in capital. The fair value of the warrants at the grant date was estimated using a Black-Scholes
model and the following assumptions: 1) volatility of approximately 85% based on a peer group of companies; 2) dividend yield of 0%; 3)
risk-free rate of 0.26%; and 4) an expected term of five years. The $2,100,000 debt discount will be amortized through the maturity date
of the convertible notes payable. During the three months ended December 31, 2020, a total of $187,500
of principal was converted into 375,000 shares of common stock. As of March 31, 2021, the balance due under these notes, net of unamortized
discount of $1,136,012, is $776,488, with accrued interest of $116,774. During the six months ended March 21, 2021, the Company recorded
a charge of $867,593 in the accompanying consolidated statement of operations from the amortization of its debt discount.

5. Stockholders' Equity

5. Stockholders' Equity6 Months Ended
Mar. 31, 2021
Equity [Abstract]
Stockholders' EquityNOTE 5 – STOCKHOLDERS’ EQUITY The Company is currently authorized to issue up to 100,000,000 shares
of common stock with a par value of $0.001. In addition, the Company is authorized to issue 10,000,000 shares of preferred stock with
a par value of $0.001. The specific rights of the preferred stock, when so designated, shall be determined by the board of directors. During the three months ended December 31, 2020, the Company received
gross cash proceeds of $4,000,000 in exchange for 2,000,000 shares of common stock. In conjunction with this fundraising, broker commission
and expenses of $351,929 were paid and 173,625 common stock warrants with an exercise price of $2.00 and a five-year term were issued.
The fair value of the warrants issued in connection with the financing was estimated to be $228,500 as discussed below. In January 2021, the Company sold 250,014 shares
of common stock to investors for $3 per share, receiving gross proceeds of $750,042. The company paid $30,314 of broker fees and commissions
related to this fundraising and issued 8,750 warrants to purchase common stock with an exercise price of $3 per share and a term of 5
years. The fair value of the warrants issued in connection with the financing was estimated to be $228,500 as discussed below. In February 2021, the Company entered into an
agreement with a consultant where the Company agreed to issue warrants to purchase 4,166 shares of stock with a term of 5 years at an
exercise price of $3 per share, and pay $37,500 of cash for services rendered. The consultant will also receive $50,000 of consideration
per year for an additional two years in a combination of cash and common stock warrants. In April 2021, the Company completed its IPO and issued 2,400,000 shares
of common stock for gross cash proceeds of $14,400,000. See note 9 for further information. 2020 Stock Plan In December 2020, the Company adopted the Esports Technologies, Inc.
2020 Stock Plan, or the 2020 Plan. The 2020 Plan is a stock-based compensation plan that provides for discretionary grants of stock options,
stock awards, stock unit awards and stock appreciation rights to key employees, non-employee directors and consultants. Under the 2020 Plan, the aggregate value of all compensation granted
or paid to any individual for service as a non-employee director with respect to any calendar year, including awards granted under the
2020 Plan and cash fees paid to such non-employee director, will not exceed $300,000 in total value. For purposes of this limitation,
the value of awards is calculated based on the grant date fair value of such awards for financial reporting purposes. The number of shares of the common stock that may be issued under the
2020 Plan is 4,000,000. As of March 31, 2021, the Company had awarded a total 3,526,598 shares under the 2020 Plan, with 473,402 remaining
under the 2020 Plan. Common Stock Awards During the six months ended March 31, 2021, the Company agreed to award
a total of 1,110,250 restricted stock units that convert into common stock to various employees and officers under the 2020 Plan. Of the
restricted stock unit awards, 610,250 will vest annually over a period of two to four years, 300,000 will vest upon the completion of
various performance goals related to the operations of the Company, and 200,000 shares of common stock underlying awards made to the Company’s
CEO will vest equally upon reaching trailing twelve months revenue of $10 million and $20 million. The Company estimated the fair value
of the awards at $2 per share based on recent sales of common stock for cash as described above. In November 2020, the Company entered into four consulting agreements
under which the Company issued a total of 683,334 shares of common stock, which vest equally over terms ranging from three to twelve months. During the three and six months ended March 31, 2021, the Company recognized
a total of $353,313 and $1,438,532 of stock-based compensation expense related to common stock awards and expects to recognize additional
compensation cost of $2,148,636 upon vesting of all awards. Warrants As discussed above, the Company has issued common stock warrants in
connection with its fundraising activities to brokers, an asset purchase agreement and convertible notes issued during the year ended
September 30, 2020. The following table summarizes warrant activity during the three and six months ended March 31, 2021:
Common Stock Warrants
Shares Weighted Weighted
Outstanding at September 30, 2020 2,015,000 $ 0.30 4.99
Granted 218,541 1.80 5.00
Cancelled – – –
Expired – – –
Exercised – – –
Outstanding at March 31, 2021 2,233,541 $ 0.45 4.50
Exercisable at March 31, 2021 2,233,541 $ 0.45 4.50 The outstanding and exercisable common stock warrants
had an estimated intrinsic value of $5,702,125. The Company estimated the fair value of the warrants using a Black-Scholes option pricing
model and the following assumptions: 1) stock price of $2 to $3 per share; 2) dividend yield of 0%; 3) risk-free rate of between 0.18%
and 0.52%; 4) expected term of between 2.5 and 5 years; 5) an exercise price of $0.25, $2 or $3 and 6) expected volatility of between
84.1% and 99.0% based on a peer group of public companies. The warrants granted to brokers in connection with sales of common stock during
the six months ended March 31, 2021 had an estimated fair value of $247,108 which was reflected as a cost of capital, warrants granted
to consultants for services had a fair value of $8,819, and the warrants granted in connection with the asset purchase agreement had an
estimated fair value of $57,252. Options During the three months ended March 31, 2021,
the Company entered into various agreements with employees, consultants and directors whereby the Company agreed to award a total of
402,000 common stock options, including 150,000 to two members of the Board of Directors under the 2020 Plan. These awards vest over
a period of six months to four years, with 20,000 options issued to a consultant vesting immediately. During the three months ended December 31, 2020, the Company entered
into various agreements with employees and consultants whereby the Company agreed to award a total of 2,014,348 common stock options,
including 90,000 to consultants and 100,000 to a member of the Board of Directors under the 2020 Plan. Of the total, 1,390,000 vest equally
over periods of between one and four years, 70,313 vested upon completion of the Company’s IPO, 200,000 to the Company’s
Chief Operating Officer would have vested in the event that the Company’s IPO raised gross proceeds of at least $18 million (as
the IPO proceeds were less than $18 million, these shares did not vest), 16,785 vest upon the earlier of 1 year or the completion of
the Company’s IPO, and 57,250 to the Company’s prior interim CFO vested upon the hiring of the Company’s full time
CFO. The following table summarizes option activity during the six months
ended March 31, 2021:
Common Stock Options
Shares Weighted Weighted
Outstanding at September 30, 2020 – $ – –
Granted 2,416,348 0.99 9.23
Cancelled – – –
Expired – – –
Exercised – – –
Outstanding at March 31, 2021 2,416,348 $ 0.99 8.87
Exercisable at March 31, 2021 77,250 $ 0.96 8.71 During the three and six months ended March 31,
2021, the Company recognized stock-based compensation expense of $337,869 and $574,676 related to common stock options awarded. The exercisable
common stock options had an intrinsic value as of March 31, 2021 of $157,438. The Company expects to recognize an additional $3,739,510
of compensation cost related to stock options expected to vest. The Company estimated the fair value of the stock
options awarded using a Black-Scholes option pricing model and the following assumptions: 1) stock price of $2 to $3 per share; 2) dividend
yield of 0%; 3) risk-free rate of between 0.22% and 0.90%; 4) expected term of between 3.5 and 6.25 years; 5) an exercise price of $0.25,
$2 or $3 and 6) expected volatility of between 82.3% and 95.33% based on a peer group of public companies.

6. Commitments and Contingencie

6. Commitments and Contingencies6 Months Ended
Mar. 31, 2021
Commitments and Contingencies Disclosure [Abstract]
Commitments and ContingenciesNOTE 6 – COMMITMENTS AND CONTINGENCIES On September 2, 2020, the Company entered into
a financial advisor agreement with Boustead Securities LLC, the representative of the underwriters in the Company’s initial public
offering, to provide services related to fundraising on the Company’s planned public listing. The Company agreed to pay the financial
advisor a success fee of 4% of any gross proceeds from any debt financing, and a 7% success fee related to any equity or convertible debt
financing, subject to customary approval by the regulatory authorities. In April 2021, the Company completed its IPO and issued 2,400,000
shares of common stock for gross cash proceeds of $14,400,000. The Company paid underwriting fees of $820,800 and issued 168,000 warrants
to purchase shares of common stock at a price of $7.20 per share for a period of five years. On September 26, 2020, the Company entered into a consulting agreement
with a registered foreign broker dealer for fundraising services and paid 10% of any gross proceeds through capital raises from non-US
investors introduced by the consultant, up to a maximum payment to the consultant of $200,000 and the consultant also received warrants
to purchase shares of the Company’s common stock at an exercise price of $2.00 per share. These warrants were exercised in April
2021 and were converted into 62,386 shares of the Company stock.

7. Loss Per Common Share

7. Loss Per Common Share6 Months Ended
Mar. 31, 2021
Earnings Per Share [Abstract]
Loss Per Common ShareNOTE 7 –LOSS PER COMMON SHARE The basic net loss per common share is calculated by dividing the Company's
net loss available to common shareholders by the weighted average number of common shares during the year. The diluted net loss per common
share is calculated by dividing the Company's net loss available to common shareholders by the diluted weighted average number of common
shares outstanding during the year. The diluted weighted average number of common shares outstanding is the basic weighted number of common
shares adjusted for any potentially dilutive debt or equity. Common shares issuable under convertible debt, stock options and common stock
warrants were excluded from the calculation of diluted net loss per share due to their antidilutive effect.
Three Months Ended Six Months Ended
March 31, 2021 March 31, 2020 March 31, 2021 March 31, 2020
Numerator
Net income (loss) $ (2,375,660 ) $ 5,073 $ (5,126,391 ) $ (18,355 )
Denominator
Basic and Diluted weighted average common shares 10,587,654 7,340,421 9,878,185 7,340,421
Basic and diluted net income (loss) per common share $ (0.22 ) $ 0.00 $ (0.52 ) $ (0.00 )

8. Transaction with Related Par

8. Transaction with Related Parties6 Months Ended
Mar. 31, 2021
Related Party Transactions [Abstract]
Transaction with Related PartiesNOTE 8 – TRANSACTION WITH RELATED PARTIES As of March 31, 2021, the Company owed $155,228 to Gogawi Inc. (a company
controlled by certain initial shareholders of the Company) (see note 1). At September 30, 2020 the amounts owed to these related parties
was $152,888. The advances are due on demand and are non-interest bearing. In May 2021, the Company repaid the advances in full. On November 10, 2020, the Company entered into an employment agreement
with Michal Barden, a family member of the Company’s Chief Operating Officer, to serve as the Company’s marketing director.
The employment agreement provides for an annual salary of $132,000, a technology allowance of $5,000, and an award of 30,000 shares of
common stock in the Company, vesting in four equal annual installments.

9. Subsequent Events

9. Subsequent Events6 Months Ended
Mar. 31, 2021
Subsequent Events [Abstract]
Subsequent EventsNOTE 9–
SUBSEQUENT EVENTS In April 2021, the Company completed its IPO
and issued 2,400,000 shares of common stock for gross cash proceeds of $14,400,000. The Company paid underwriting fees of $820,800 and
issued 168,000 warrants to purchase shares of common stock at a price of $7.20 per share for a period of five years.

2. Summary of Significant Acc_2

2. Summary of Significant Accounting Policies (Policies)6 Months Ended
Mar. 31, 2021
Accounting Policies [Abstract]
Basis of PresentationBasis of Presentation The accompanying unaudited financial statements of the Company, include
the accounts of the Company and its wholly-owned subsidiaries, and have been prepared in accordance with generally accepted accounting
principles accepted in the United States (“U.S. GAAP”) for interim unaudited financial information. Accordingly, they do not
include all of the information and footnotes required by generally accepted accounting principles for complete financial statements. The
unaudited financial statements include all adjustments (consisting of normal recurring adjustments) which are, in the opinion of management,
necessary in order to make the condensed financial statements not misleading. Operating results for the three and six months ended March
31, 2021 are not necessarily indicative of the final results that may be expected for the year ended September 30, 2021. For more complete
financial information, these unaudited financial statements should be read in conjunction with the audited consolidated financial statements
for the year ended September 30, 2020 included in our Form S-1 filed with the SEC. Notes to the consolidated financial statements which
would substantially duplicate the disclosures contained in the audited consolidated financial statements for the most recent fiscal period,
as reported in the Form S-1, have been omitted. All intercompany accounts, transactions and balances have been eliminated in consolidation. Certain reclassifications have been made to prior period amounts to
conform to the current year presentation.
Intangible AssetsIntangible Assets Cryptocurrencies There is currently no specific guidance under
GAAP or alternative accounting framework for the accounting for cryptocurrencies recognized as revenue or held, and management has exercised
significant judgment in determining the appropriate accounting treatment. In the event authoritative guidance is enacted by the FASB,
the Company may be required to change its policies, which could have an effect on the Company’s consolidated financial position
and results from operations. Cryptocurrencies held are accounted for as an indefinite-lived intangible
asset under ASC 350, Intangible – Goodwill and Other The Company uses its cryptocurrencies to pay vendors
and users. The Company also receives payments on its receivables and player deposits in cryptocurrency. Gains and losses realized upon
settlement of cryptocurrencies are also recorded in general and administrative expense in our consolidated statements of operations. Other Intangible Assets The Company’s other intangible asset consist of internet domain
names, which are an indefinite-lived intangible. An intangible asset with an indefinite useful life is not amortized but assessed for
impairment annually, or more frequently, when events or changes in circumstances occur indicating that it is more likely than not that
the indefinite-lived asset is impaired. Impairment exists when the carrying amount exceeds its fair value. In testing for impairment,
the Company has the option to first perform a qualitative assessment to determine whether it is more likely than not that an impairment
exists. If it is determined that it is more likely than not that an impairment exists, a quantitative impairment test is not necessary.
If the Company concludes otherwise, it is required to perform a quantitative impairment test. To the extent an impairment loss is recognized,
the loss establishes the new cost basis of the asset. Subsequent reversal of impairment losses is not permitted.
Liabilities to UsersLiabilities to Users The Company records liabilities for user account balances at a given
reporting period based on deposits made by players either to the Company or the sales affiliate, less any losses on wagers and payout
made to players. Liabilities to users amounts are not required to be backed by cash reserves of the Company.
Revenue RecognitionRevenue Recognition The Company recognizes revenue in accordance with ASC Topic 606, Revenue
From Contracts With Customers
• Identification of the contract with a customer
• Identification of the performance obligations in the contract
• Determination of the transaction price
• Allocation of the transaction price to the performance obligations in the contract
• Recognition of revenue when, or as, the Company satisfies a performance obligation No single customer exceeded more than 10% of revenue
during the three and six months ended March 31, 2021 and 2020. In addition, no disaggregation of revenue is required because all current
revenue is generated from gaming revenue. Performance Obligations The Company operates an online betting platform allowing users to place
wagers on a variety of live sporting events and esports events. Each wager placed by users create a single performance obligation for
the Company to administer each event wagered. Gross gaming revenue is the aggregate of gaming wins and losses based on results of each
event that customers wager bets on. Variable commission fees are paid to sales affiliates based on a percentage of revenue generated from
the affiliate. The commissions rebated to affiliates are recorded as a reduction to gross gaming revenue.
Cost of RevenueCost of Revenue Cost of revenue consists of third-party costs associated with the betting
software platform and amortization of capitalized software costs.
Recently Issued Accounting PronouncementsRecently Issued Accounting Pronouncements From time to time, new accounting pronouncements are issued by the
Financial Accounting Standard Board (“FASB”) or other standard setting bodies that the Company adopts as of the specified
effective date. The Company does not believe that the impact of recently issued standards that are not yet effective will have a material
impact on the Company’s financial position or results of operations upon adoption.

3. Long-Lived Assets (Tables)

3. Long-Lived Assets (Tables)6 Months Ended
Mar. 31, 2021
Property, Plant and Equipment [Abstract]
Schedule of software and equipmentMarch
31, 2021 September
30, 2020
Software $ 148,151 $ –
Total software and equipment 148,151 –
Accumulated depreciation (12,346 ) –
Software and equipment, net $ 135,805 $ –
Cryptocurrency activity tableCryptocurrency at September 30, 2020 $ 44,562
Additions of cryptocurrency 18,276
Payments of cryptocurrency (89,197 )
Gain on cryptocurrency 35,140
Cryptocurrency at March 31, 2021 $ 8,781

5. Stockholders' Equity (Tables

5. Stockholders' Equity (Tables)6 Months Ended
Mar. 31, 2021
Equity [Abstract]
Schedule of warrant activityCommon Stock Warrants
Shares Weighted Weighted
Outstanding at September 30, 2020 2,015,000 $ 0.30 4.99
Granted 218,541 1.80 5.00
Cancelled – – –
Expired – – –
Exercised – – –
Outstanding at March 31, 2021 2,233,541 $ 0.45 4.50
Exercisable at March 31, 2021 2,233,541 $ 0.45 4.50
Schedule of option activityCommon Stock Options
Shares Weighted Weighted
Outstanding at September 30, 2020 – $ – –
Granted 2,416,348 0.99 9.23
Cancelled – – –
Expired – – –
Exercised – – –
Outstanding at March 31, 2021 2,416,348 $ 0.99 8.87
Exercisable at March 31, 2021 77,250 $ 0.96 8.71

7. Loss Per Common Share (Table

7. Loss Per Common Share (Tables)6 Months Ended
Mar. 31, 2021
Earnings Per Share [Abstract]
Calculation of earnings per shareThree Months Ended Six Months Ended
March 31, 2021 March 31, 2020 March 31, 2021 March 31, 2020
Numerator
Net income (loss) $ (2,375,660 ) $ 5,073 $ (5,126,391 ) $ (18,355 )
Denominator
Basic and Diluted weighted average common shares 10,587,654 7,340,421 9,878,185 7,340,421
Basic and diluted net income (loss) per common share $ (0.22 ) $ 0.00 $ (0.52 ) $ (0.00 )

1. Organization, Nature of Op_2

1. Organization, Nature of Operations and Going Concern (Details Narrative) - Subsequent Event [Member] - I P O [Member]7 Months Ended
Apr. 30, 2021USD ($)shares
Stock issued new, shares | shares2,400,000
Proceeds from issuance of stock | $ $ 14,400,000

3. Long-Lived Assets (Details -

3. Long-Lived Assets (Details - Software) - USD ($)Mar. 31, 2021Sep. 30, 2020
Software $ 148,151 $ 0
Accumulated depreciation(12,346)0
Software and equipment, net135,805 0
Software and Equipment [Member]
Software $ 148,151 $ 0

3. Long-Lived Assets (Details_2

3. Long-Lived Assets (Details - Crytocurrency)6 Months Ended
Mar. 31, 2021USD ($)
Property, Plant and Equipment [Abstract]
Cryptocurrency, beginning balance $ 44,562
Additions of cryptocurrency18,276
Payments of cryptocurrency(89,197)
Gain on cryptocurrency35,140
Cryptocurrency, ending balance $ 8,781

3. Long-Lived Assets (Details N

3. Long-Lived Assets (Details Narrative) - USD ($)1 Months Ended3 Months Ended6 Months Ended12 Months Ended
Nov. 05, 2020Mar. 31, 2021Mar. 31, 2021Mar. 31, 2020Sep. 30, 2020
Payment for technology data $ 90,899 $ 0
Unamortized discount $ 1,136,012 1,136,012
Payment for option133,770 $ 0
Other long-term assets133,770 133,770 $ 0
Additions of cryptocurrency18,276
Payments of cryptocurrency89,197
Accounts Receivable [Member]
Additions of cryptocurrency18,158
Net Deposits [Member]
Additions of cryptocurrency118
Accounts Payable and Accrued Expenses [Member]
Payments of cryptocurrency89,197
Online Betting Technology [Member]
Payment for option133,770
Other long-term assets $ 133,770 $ 133,770
Internet Domain Names [Member]
Debt interest rate10.00%
Debt maturity dateMar. 1,
2022
Debt balloon payment $ 675,000
Debt balloon payment dateSep. 1,
2025
Unamortized discount $ 535,394
Warrants [Member]
Warrants issued218,541
Warrant exercise price $ 0.45 $ 0.45 $ 0.30
Technology Data [Member]
Payment for technology data $ 61,425
Total consideration paid $ 118,677
Stock issued for asset acquisition100,000
Technology Data [Member] | Warrants [Member]
Warrants issued32,000
Warrant exercise price $ 0.25
Fair value of warrants granted $ 57,252

4. Convertible Notes Payable _2

4. Convertible Notes Payable and Other Long-Term Liabilities (Details Narrative) - USD ($)3 Months Ended6 Months Ended11 Months Ended12 Months Ended
Dec. 31, 2020Mar. 31, 2021Mar. 31, 2020Sep. 01, 2020Sep. 30, 2020Sep. 26, 2020
Notes payable $ 776,488
Debt discount1,136,012
Debt converted, amount converted $ 187,500
Debt converted, shares issued375,000
Accrued interest116,774
Amortization of debt discount $ 867,593 $ 0
Warrants [Member]
Warrant exercise price $ 0.45 $ 0.30
ESEG Promissory Notes [Member]
Notes payable $ 2,100,000
Debt interest rate10.00%
Debt maturity dateMar. 1,
2022
Debt discount $ 535,394
Loss on extinguishment of debt $ (265,779)
ESEG Promissory Notes [Member] | Warrants [Member]
Warrants issued2,015,000
Warrant exercise price $ 0.30
Warrant term5 years
ESEG Promissory Notes [Member] | Promissory Notes Payable [Member]
Debt discount279,516
ESEG Promissory Notes [Member] | Other Long-Term Liabilities [Member]
Notes payable $ 442,680 42,240,009
Debt discount $ 232,320 $ 255,878 $ 252,591

5. Stockholders' Equity (Detail

5. Stockholders' Equity (Details - Warrant activity) - Warrants [Member]6 Months Ended
Mar. 31, 2021$ / sharesshares
Number of Warrants
Number of Warrants Outstanding, Beginning | shares2,015,000
Number of Warrants Granted | shares218,541
Number of Warrants Outstanding, Ending | shares2,233,541
Number of Warrants Exercisable, Ending | shares2,233,541
Weighted Average Exercise Price
Weighted Average Exercise Price Outstanding, Beginning | $ / shares $ 0.30
Weighted Average Exercise Price Granted | $ / shares1.80
Weighted Average Exercise Price Outstanding, Ending | $ / shares0.45
Weighted Average Exercise Price Exercisable | $ / shares $ 0.45
Weighted Average Remaining Life
Weighted Average Remaining Life, beginning4 years 11 months 26 days
Weighted Average Remaining Life, granted5 years
Weighted Average Remaining Life, ending4 years 6 months
Weighted Average Remaining Life, exercisable4 years 6 months

5. Stockholders' Equity (Deta_2

5. Stockholders' Equity (Details - Option Activity) - Stock Options [Member]6 Months Ended
Mar. 31, 2021$ / sharesshares
Number of Options
Number of Options Outstanding, Beginning0
Number of Options Granted2,416,348
Number of Options Outstanding, Ending2,416,348
Number of Options Exercisable, Ending77,250
Weighted Average Exercise Price
Weighted Average Exercise Price Granted | $ / shares $ 0.99
Weighted Average Exercise Price Outstanding, Ending | $ / shares0.99
Weighted Average Exercise Price Exercisable, Ending | $ / shares $ 0.96
Weighted Average Remaining Contractual Term
Weighted Average Remaining Contractual Term Outstanding8 years 10 months 14 days
Weighted Average Remaining Contractual Term Granted9 years 2 months 23 days
Weighted Average Remaining Contractual Term Exercisable8 years 8 months 16 days

5. Stockholders' Equity (Deta_3

5. Stockholders' Equity (Details Narrative) - USD ($)2 Months Ended3 Months Ended4 Months Ended5 Months Ended6 Months Ended7 Months Ended
Nov. 30, 2020Mar. 31, 2021Dec. 31, 2020Jan. 31, 2021Feb. 28, 2021Mar. 31, 2021Mar. 31, 2020Apr. 30, 2021
Share-based compensation $ 2,022,026 $ 0
Asset Purchase Agreement [Member]
Fair value of warrants granted $ 57,252
Restricted Stock [Member]
Stock awards granted1,110,250
Restricted Stock [Member] | Completion of Goals [Member]
Stock awards granted300,000
Restricted Stock [Member] | CEO Goals [Member]
Stock awards granted200,000
Common Stock Awards [Member]
Share-based compensation $ 353,313 $ 1,438,532
Share based compensation to be recognized2,148,636 2,148,636
Intrinsic value outstanding5,702,125 $ 5,702,125
Stock Options [Member]
Stock granted under plan2,416,348
Share-based compensation $ 337,869 $ 574,676
Options granted402,000 2,014,348
Intrinsic value of options exercisable $ 157,438 157,438
Share based compensation not yet recognized $ 3,739,510 $ 3,739,510
Stock Options [Member] | One to Four Years [Member]
Options to be vested1,390,000
Stock Options [Member] | Completion of IPO [Member]
Options to be vested70,313
Stock Options [Member] | COO Goals [Member]
Options to be vested200,000
Stock Options [Member] | Earlier of One Year [Member]
Options to be vested16,785
Stock Options [Member] | Hiring of CFO [Member]
Options to be vested57,250
2020 Stock Plan [Member]
Stock authorized under plan4,000,000 4,000,000
Stock granted under plan3,526,598
Shares remaining under plan473,402 473,402
Subsequent Event [Member] | I P O [Member]
Stock issued new, shares2,400,000
Proceeds from IPO $ 14,400,000
Consultant [Member] | Stock Options [Member]
Options granted20,000
Consultant [Member] | Stock Options [Member] | Immediate [Member]
Options to be vested20,000 20,000
Brokers [Member]
Fair value of warrants granted $ 247,108
Consultants [Member]
Fair value of warrants granted $ 8,819
Consultants [Member] | Stock Options [Member]
Options granted90,000
Board Member [Member] | Stock Options [Member]
Options granted100,000
Two Board Members [Member] | Stock Options [Member]
Options granted150,000
Two Board Members [Member] | Stock Options [Member] | Six Months to Four Years [Member]
Options to be vested150,000 150,000
Common Stock
Proceeds from sale of stock $ 4,000,000 $ 750,042
Stock issued new, shares2,000,000 250,014
Payment of stock issuance costs $ 351,929 $ 30,314
Common Stock | Four Consulting Agreements [Member]
Stock awards granted683,334
Warrants [Member]
Warrants issued173,625 8,750
Warrant exercise price $ 2 $ 3
Warrant term5 years5 years
Fair value of warrants granted $ 228,500 $ 228,500
Warrants [Member] | Consultant [Member]
Warrants issued4,166
Warrant exercise price $ 3
Warrant term5 years
Consulting expense $ 37,500

6. Commitments and Contingenc_2

6. Commitments and Contingencies (Details Narrative) - Subsequent Event [Member]7 Months Ended
Apr. 30, 2021USD ($)$ / sharesshares
Consulting Agreement
Warrants converted, shares issued62,386
I P O [Member] | Underwriters [Member]
Payment of stock issuance costs | $ $ 820,800
Warrants issued168,000
Warrant term5 years
Warrant exercise price | $ / shares $ 7.20

7. Loss Per Common Share (Detai

7. Loss Per Common Share (Details) - USD ($)3 Months Ended6 Months Ended
Mar. 31, 2021Dec. 31, 2020Mar. 31, 2020Dec. 31, 2019Mar. 31, 2021Mar. 31, 2020
Numerator
Net income (loss) $ (2,375,660) $ (2,750,731) $ 5,073 $ (23,429) $ (5,126,391) $ (18,355)
Denominator
Basic and Diluted weighted average common shares10,587,654 7,340,421 9,878,185 7,340,421
Basic and diluted net income (loss) per common share $ (0.22) $ 0 $ (0.52) $ 0

8. Transaction with Related P_2

8. Transaction with Related Parties (Details Narrative) - USD ($)Mar. 31, 2021Sep. 30, 2020
Gogawi [Member]
Due to related parties $ 155,228 $ 152,888