SEC Info - Mastermind, Inc. - ‘10-QT’ for 12/31/23

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Mastermind, Inc. – ‘10-QT’ for 12/31/23 – ‘XML’

On: Friday, 2/16/24, at 3:23pm ET · For: 12/31/23 · Accession #: 1477932-24-794 · File #: 0-26533

  As Of               Filer                 Filing    For·On·As Docs:Size             Issuer                      Filing Agent

 2/16/24  Mastermind, Inc.                  10-QT      12/31/23   47:1.9M                                   Discount Edgar/FA

Quarterly-Transition Report — Form 10-Q

Filing Table of Contents

Document/Exhibit                   Description                      Pages   Size 

 1: 10-QT       Quarterly-Transition Report                         HTML    382K 
 2: EX-31.1     Certification -- §302 - SOA'02                      HTML     19K 
 3: EX-31.2     Certification -- §302 - SOA'02                      HTML     19K 
 4: EX-32.1     Certification -- §906 - SOA'02                      HTML     14K 
10: R1          Cover                                               HTML     61K 
11: R2          Consolidated Balance Sheets                         HTML     91K 
12: R3          Consolidated Balance Sheets (Parentheticals)        HTML     32K 
13: R4          Consolidated Statements of Operations (Unaudited)   HTML    101K 
14: R5          Consolidated Statements of Stockholders' Equity     HTML     36K 
                (Unaudited)                                                      
15: R6          Consolidated Statements of Cash Flows (Unaudited)   HTML     72K 
16: R7          Business                                            HTML     18K 
17: R8          Interim Financial Statements and Basis of           HTML     27K 
                Presentation                                                     
18: R9          Related Party Transactions                          HTML     22K 
19: R10         Property and Equipment                              HTML     23K 
20: R11         Licensing Agreements                                HTML     22K 
21: R12         Operating lease rightofuse assets and operating     HTML     21K 
                lease liabilities                                                
22: R13         Commitments and Contingencies                       HTML     19K 
23: R14         Income Taxes                                        HTML     24K 
24: R15         Stockholders Equity                                 HTML     24K 
25: R16         Concentration of Credit Risk and Major Customers    HTML     18K 
26: R17         Subsequent Events                                   HTML     17K 
27: R18         Interim Financial Statements and Basis of           HTML     28K 
                Presentation (Policies)                                          
28: R19         Interim Financial Statements and Basis of           HTML     21K 
                Presentation (Tables)                                            
29: R20         Property and Equipment (Tables)                     HTML     21K 
30: R21         Licensing Agreements (Tables)                       HTML     22K 
31: R22         Interim Financial Statements and Basis of           HTML     23K 
                Presentation (Details)                                           
32: R23         Interim Financial Statements and Basis of           HTML     18K 
                Presentation (Details Narrative )                                
33: R24         Related Party Transactions (Details Narrative)      HTML     28K 
34: R25         Property and Equipment (Details)                    HTML     22K 
35: R26         Property and Equipment (Details Narrative)          HTML     20K 
36: R27         Licensing Agreements (Details)                      HTML     28K 
37: R28         Licensing Agreements (Details Narrative)            HTML     18K 
38: R29         Operating Lease RightofUse Assets and Operating     HTML     28K 
                Lease Liabilities (Details Narrative)                            
39: R30         Commitments and Contingencies (Details Narrative)   HTML     16K 
40: R31         Income Taxes (Details Narrative)                    HTML     16K 
41: R32         Stockholders Equity (Details Narrative)             HTML     28K 
42: R33         Concentration of Credit Risk and Major Customers    HTML     29K 
                (Details Narrative)                                              
44: XML         IDEA XML File -- Filing Summary                      XML     77K 
47: XML         XBRL Instance -- mmnd_10qt_htm                       XML    291K 
43: EXCEL       IDEA Workbook of Financial Report Info              XLSX     54K 
 7: EX-101.CAL  XBRL Calculations -- mmnd-20231231_cal               XML     89K 
 9: EX-101.DEF  XBRL Definitions -- mmnd-20231231_def                XML    152K 
 6: EX-101.LAB  XBRL Labels -- mmnd-20231231_lab                     XML    373K 
 8: EX-101.PRE  XBRL Presentations -- mmnd-20231231_pre              XML    298K 
 5: EX-101.SCH  XBRL Schema -- mmnd-20231231                         XSD     75K 
45: JSON        XBRL Instance as JSON Data -- MetaLinks              196±   275K 
46: ZIP         XBRL Zipped Folder -- 0001477932-24-000794-xbrl      Zip     91K

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<us-gaap:AssetsCurrent contextRef="AsOf2023-09-30" decimals="0" id="fid_158" unitRef="USD"> 3808765 </us-gaap:AssetsCurrent>

<us-gaap:PropertyPlantAndEquipmentNet contextRef="AsOf2023-12-31" decimals="0" id="fid_159" unitRef="USD"> 37898 </us-gaap:PropertyPlantAndEquipmentNet>

<us-gaap:PropertyPlantAndEquipmentNet contextRef="AsOf2023-09-30" decimals="0" id="fid_160" unitRef="USD"> 36674 </us-gaap:PropertyPlantAndEquipmentNet>

<us-gaap:Assets contextRef="AsOf2023-12-31" decimals="0" id="fid_161" unitRef="USD"> 3138364 </us-gaap:Assets>

<us-gaap:Assets contextRef="AsOf2023-09-30" decimals="0" id="fid_162" unitRef="USD"> 3845439 </us-gaap:Assets>

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<us-gaap:CommonStockParOrStatedValuePerShare contextRef="AsOf2023-12-31" decimals="INF" id="fid_305" unitRef="USDPShares"> 0.001 </us-gaap:CommonStockParOrStatedValuePerShare>

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<us-gaap:CommonStockValue contextRef="AsOf2023-12-31" decimals="0" id="fid_178" unitRef="USD"> 34506 </us-gaap:CommonStockValue>

<us-gaap:CommonStockValue contextRef="AsOf2023-09-30" decimals="0" id="fid_179" unitRef="USD"> 34506 </us-gaap:CommonStockValue>

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<us-gaap:RetainedEarningsAccumulatedDeficit contextRef="AsOf2023-09-30" decimals="0" id="fid_183" unitRef="USD"> 2986264 </us-gaap:RetainedEarningsAccumulatedDeficit>

<us-gaap:StockholdersEquity contextRef="AsOf2023-12-31" decimals="0" id="fid_184" unitRef="USD"> 2580357 </us-gaap:StockholdersEquity>

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<us-gaap:LiabilitiesAndStockholdersEquity contextRef="AsOf2023-09-30" decimals="0" id="fid_187" unitRef="USD"> 3845439 </us-gaap:LiabilitiesAndStockholdersEquity>

<us-gaap:Revenues contextRef="From2023-10-01to2023-12-31" decimals="0" id="fid_188" unitRef="USD"> 398458 </us-gaap:Revenues>

<us-gaap:Revenues contextRef="From2022-10-01to2022-12-31" decimals="0" id="fid_189" unitRef="USD"> 1041847 </us-gaap:Revenues>

<us-gaap:CostOfRevenue contextRef="From2023-10-01to2023-12-31" decimals="0" id="fid_190" unitRef="USD"> 298823 </us-gaap:CostOfRevenue>

<us-gaap:CostOfRevenue contextRef="From2022-10-01to2022-12-31" decimals="0" id="fid_191" unitRef="USD"> 420592 </us-gaap:CostOfRevenue>

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<us-gaap:GrossProfit contextRef="From2022-10-01to2022-12-31" decimals="0" id="fid_193" unitRef="USD"> 621255 </us-gaap:GrossProfit>

<us-gaap:ManagementFeeExpense contextRef="From2023-10-01to2023-12-31" decimals="0" id="fid_195" unitRef="USD"> 215725 </us-gaap:ManagementFeeExpense>

<us-gaap:ManagementFeeExpense contextRef="From2022-10-01to2022-12-31" decimals="0" id="fid_196" unitRef="USD"> 210725 </us-gaap:ManagementFeeExpense>

<us-gaap:ProfessionalFees contextRef="From2023-10-01to2023-12-31" decimals="0" id="fid_197" unitRef="USD"> 32214 </us-gaap:ProfessionalFees>

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<us-gaap:LaborAndRelatedExpense contextRef="From2023-10-01to2023-12-31" decimals="0" id="fid_199" unitRef="USD"> 209227 </us-gaap:LaborAndRelatedExpense>

<us-gaap:LaborAndRelatedExpense contextRef="From2022-10-01to2022-12-31" decimals="0" id="fid_200" unitRef="USD"> 189909 </us-gaap:LaborAndRelatedExpense>

<us-gaap:GeneralAndAdministrativeExpense contextRef="From2023-10-01to2023-12-31" decimals="0" id="fid_201" unitRef="USD"> 202693 </us-gaap:GeneralAndAdministrativeExpense>

<us-gaap:GeneralAndAdministrativeExpense contextRef="From2022-10-01to2022-12-31" decimals="0" id="fid_202" unitRef="USD"> 151293 </us-gaap:GeneralAndAdministrativeExpense>

<us-gaap:OperatingExpenses contextRef="From2023-10-01to2023-12-31" decimals="0" id="fid_203" unitRef="USD"> 659859 </us-gaap:OperatingExpenses>

<us-gaap:OperatingExpenses contextRef="From2022-10-01to2022-12-31" decimals="0" id="fid_204" unitRef="USD"> 577092 </us-gaap:OperatingExpenses>

<us-gaap:OperatingIncomeLoss contextRef="From2023-10-01to2023-12-31" decimals="0" id="fid_205" unitRef="USD"> -560224 </us-gaap:OperatingIncomeLoss>

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<us-gaap:InvestmentIncomeInterest contextRef="From2023-10-01to2023-12-31" decimals="0" id="fid_208" unitRef="USD"> 17149 </us-gaap:InvestmentIncomeInterest>

<us-gaap:InvestmentIncomeInterest contextRef="From2022-10-01to2022-12-31" decimals="0" id="fid_209" unitRef="USD"> 1265 </us-gaap:InvestmentIncomeInterest>

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<us-gaap:NonoperatingIncomeExpense contextRef="From2023-10-01to2023-12-31" decimals="0" id="fid_212" unitRef="USD"> 17149 </us-gaap:NonoperatingIncomeExpense>

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<us-gaap:WeightedAverageNumberOfSharesOutstandingBasic contextRef="From2022-10-01to2022-12-31" decimals="0" id="fid_227" unitRef="Shares"> 34505520 </us-gaap:WeightedAverageNumberOfSharesOutstandingBasic>

<us-gaap:WeightedAverageNumberOfDilutedSharesOutstanding contextRef="From2023-10-01to2023-12-31" decimals="0" id="fid_228" unitRef="Shares"> 34505520 </us-gaap:WeightedAverageNumberOfDilutedSharesOutstanding>

<us-gaap:WeightedAverageNumberOfDilutedSharesOutstanding contextRef="From2022-10-01to2022-12-31" decimals="0" id="fid_229" unitRef="Shares"> 34505520 </us-gaap:WeightedAverageNumberOfDilutedSharesOutstanding>

<us-gaap:SharesIssued contextRef="AsOf2023-09-30_us-gaap_CommonStockMember" decimals="0" id="fid_269" unitRef="Shares"> 34505520 </us-gaap:SharesIssued>

<us-gaap:StockholdersEquity contextRef="AsOf2023-09-30_us-gaap_CommonStockMember" decimals="0" id="fid_270" unitRef="USD"> 34506 </us-gaap:StockholdersEquity>

<us-gaap:StockholdersEquity contextRef="AsOf2023-09-30_us-gaap_AdditionalPaidInCapitalMember" decimals="0" id="fid_271" unitRef="USD"> 62865 </us-gaap:StockholdersEquity>

<us-gaap:StockholdersEquity contextRef="AsOf2023-09-30_us-gaap_RetainedEarningsMember" decimals="0" id="fid_272" unitRef="USD"> 2986264 </us-gaap:StockholdersEquity>

<us-gaap:StockholdersEquity contextRef="AsOf2023-09-30" decimals="0" id="fid_273" unitRef="USD"> 3083635 </us-gaap:StockholdersEquity>

<us-gaap:NetIncomeLoss contextRef="From2023-10-01to2023-12-31_us-gaap_CommonStockMember" decimals="0" id="fid_274" unitRef="USD"> 0 </us-gaap:NetIncomeLoss>

<us-gaap:NetIncomeLoss contextRef="From2023-10-01to2023-12-31_us-gaap_AdditionalPaidInCapitalMember" decimals="0" id="fid_275" unitRef="USD"> 0 </us-gaap:NetIncomeLoss>

<us-gaap:NetIncomeLoss contextRef="From2023-10-01to2023-12-31_us-gaap_RetainedEarningsMember" decimals="0" id="fid_276" unitRef="USD"> -503278 </us-gaap:NetIncomeLoss>

<us-gaap:NetIncomeLoss contextRef="From2023-10-01to2023-12-31" decimals="0" id="fid_277" unitRef="USD"> -503278 </us-gaap:NetIncomeLoss>

<us-gaap:SharesIssued contextRef="AsOf2023-12-31_us-gaap_CommonStockMember" decimals="0" id="fid_278" unitRef="Shares"> 34505520 </us-gaap:SharesIssued>

<us-gaap:StockholdersEquity contextRef="AsOf2023-12-31_us-gaap_CommonStockMember" decimals="0" id="fid_279" unitRef="USD"> 34506 </us-gaap:StockholdersEquity>

<us-gaap:StockholdersEquity contextRef="AsOf2023-12-31_us-gaap_AdditionalPaidInCapitalMember" decimals="0" id="fid_280" unitRef="USD"> 62865 </us-gaap:StockholdersEquity>

<us-gaap:StockholdersEquity contextRef="AsOf2023-12-31_us-gaap_RetainedEarningsMember" decimals="0" id="fid_281" unitRef="USD"> 2482986 </us-gaap:StockholdersEquity>

<us-gaap:StockholdersEquity contextRef="AsOf2023-12-31" decimals="0" id="fid_282" unitRef="USD"> 2580357 </us-gaap:StockholdersEquity>

<us-gaap:SharesIssued contextRef="AsOf2022-09-30_us-gaap_CommonStockMember" decimals="0" id="fid_283" unitRef="Shares"> 34505520 </us-gaap:SharesIssued>

<us-gaap:StockholdersEquity contextRef="AsOf2022-09-30_us-gaap_CommonStockMember" decimals="0" id="fid_284" unitRef="USD"> 34506 </us-gaap:StockholdersEquity>

<us-gaap:StockholdersEquity contextRef="AsOf2022-09-30_us-gaap_AdditionalPaidInCapitalMember" decimals="0" id="fid_285" unitRef="USD"> 62865 </us-gaap:StockholdersEquity>

<us-gaap:StockholdersEquity contextRef="AsOf2022-09-30_us-gaap_RetainedEarningsMember" decimals="0" id="fid_286" unitRef="USD"> 2596963 </us-gaap:StockholdersEquity>

<us-gaap:StockholdersEquity contextRef="AsOf2022-09-30" decimals="0" id="fid_287" unitRef="USD"> 2694334 </us-gaap:StockholdersEquity>

<us-gaap:NetIncomeLoss contextRef="From2022-10-01to2022-12-31_us-gaap_CommonStockMember" decimals="0" id="fid_288" unitRef="USD"> 0 </us-gaap:NetIncomeLoss>

<us-gaap:NetIncomeLoss contextRef="From2022-10-01to2022-12-31_us-gaap_AdditionalPaidInCapitalMember" decimals="0" id="fid_289" unitRef="USD"> 0 </us-gaap:NetIncomeLoss>

<us-gaap:NetIncomeLoss contextRef="From2022-10-01to2022-12-31_us-gaap_RetainedEarningsMember" decimals="0" id="fid_290" unitRef="USD"> -13658 </us-gaap:NetIncomeLoss>

<us-gaap:NetIncomeLoss contextRef="From2022-10-01to2022-12-31" decimals="0" id="fid_291" unitRef="USD"> -13658 </us-gaap:NetIncomeLoss>

<us-gaap:SharesIssued contextRef="AsOf2022-12-31_us-gaap_CommonStockMember" decimals="0" id="fid_292" unitRef="Shares"> 34505520 </us-gaap:SharesIssued>

<us-gaap:StockholdersEquity contextRef="AsOf2022-12-31_us-gaap_CommonStockMember" decimals="0" id="fid_293" unitRef="USD"> 34506 </us-gaap:StockholdersEquity>

<us-gaap:StockholdersEquity contextRef="AsOf2022-12-31_us-gaap_AdditionalPaidInCapitalMember" decimals="0" id="fid_294" unitRef="USD"> 62865 </us-gaap:StockholdersEquity>

<us-gaap:StockholdersEquity contextRef="AsOf2022-12-31_us-gaap_RetainedEarningsMember" decimals="0" id="fid_295" unitRef="USD"> 2583305 </us-gaap:StockholdersEquity>

<us-gaap:StockholdersEquity contextRef="AsOf2022-12-31" decimals="0" id="fid_296" unitRef="USD"> 2680676 </us-gaap:StockholdersEquity>

<us-gaap:NetIncomeLoss contextRef="From2023-10-01to2023-12-31" decimals="0" id="fid_231" unitRef="USD"> -503278 </us-gaap:NetIncomeLoss>

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<us-gaap:NetCashProvidedByUsedInInvestingActivities contextRef="From2022-10-01to2022-12-31" decimals="0" id="fid_257" unitRef="USD"> -3420 </us-gaap:NetCashProvidedByUsedInInvestingActivities>

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<us-gaap:CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalentsPeriodIncreaseDecreaseExcludingExchangeRateEffect contextRef="From2022-10-01to2022-12-31" decimals="0" id="fid_259" unitRef="USD"> -22369 </us-gaap:CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalentsPeriodIncreaseDecreaseExcludingExchangeRateEffect>

<us-gaap:CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalents contextRef="AsOf2023-09-30" decimals="0" id="fid_260" unitRef="USD"> 1395078 </us-gaap:CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalents>

<us-gaap:CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalents contextRef="AsOf2022-09-30" decimals="0" id="fid_261" unitRef="USD"> 1735140 </us-gaap:CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalents>

<us-gaap:EffectOfExchangeRateOnCashCashEquivalentsRestrictedCashAndRestrictedCashEquivalents contextRef="From2023-10-01to2023-12-31" decimals="0" id="fid_262" unitRef="USD"> 1137010 </us-gaap:EffectOfExchangeRateOnCashCashEquivalentsRestrictedCashAndRestrictedCashEquivalents>

<us-gaap:EffectOfExchangeRateOnCashCashEquivalentsRestrictedCashAndRestrictedCashEquivalents contextRef="From2022-10-01to2022-12-31" decimals="0" id="fid_263" unitRef="USD"> 1712771 </us-gaap:EffectOfExchangeRateOnCashCashEquivalentsRestrictedCashAndRestrictedCashEquivalents>

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<us-gaap:IncomeTaxesPaidNet contextRef="From2022-10-01to2022-12-31" decimals="0" id="fid_266" unitRef="USD"> 1417 </us-gaap:IncomeTaxesPaidNet>

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<us-gaap:InterestPaid contextRef="From2022-10-01to2022-12-31" decimals="0" id="fid_268" unitRef="USD"> 0 </us-gaap:InterestPaid>

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1. Business Mastermind, Inc. (the “Company”, “we”, “us”, or the “organization”) is an involvement marketing service agency that designs, creates and develops branding and marketing campaigns, primarily for large corporate clients with well-known brands. We specialize in customer conversion initiatives that we believe facilitate the involvement of more of the “right customers” with the brands of our clients. We focus on converting prospects to customers. Our programs can take on various forms, including creating and managing content marketing, influencer marketing, social marketing/community management, digital issues management communications, promotions, Augmented Reality Marketing, and UX Analytics & Digital Intelligence.

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2. Interim Financial Statements and Basis of Presentation The accompanying unaudited consolidated financial statements have been prepared in accordance with U.S. generally accepted accounting principles (“U.S. GAAP”) for interim financial information pursuant to Rule 8-03 of Regulation S-X. Accordingly, these unaudited consolidated financial statements do not include all of the information and disclosures required by U.S. GAAP for complete financial statements. In the opinion of management, the accompanying unaudited consolidated financial statements include all adjustments (consisting only of normal recurring adjustments), which we consider necessary, for a fair presentation of those financial statements. The results of operations for the three months ended December 31, 2023 and cash flows for the three months ended December 31, 2023, may not necessarily be indicative of results that may be expected for any succeeding period or for the entire fiscal year. These unaudited consolidated financial statements should be read in conjunction with our audited financial statements included in our Annual Report on Form 10-K as of and for the fiscal year ended September 30, 2023 as filed with the Securities and Exchange Commission. The preparation of financial statements in conformity with U.S. GAAP requires management to make estimates and judgments, which are evaluated on an ongoing basis, and that affect the amounts reported in our unaudited financial statements and accompanying notes. Management bases its estimates on historical experience and on various other assumptions that it believes are reasonable under the circumstances, the results of which form the basis for making judgments about the carrying values of assets and liabilities and the amounts of revenues and expenses that are not readily apparent from other sources. Actual results could differ from those estimates and judgments. In particular, significant estimates and judgments include those related to revenue recognition, allowance for doubtful accounts, useful lives and valuation of property and equipment. There have been no material changes in the Company’s significant accounting policies during the three months ended December 31, 2023, as compared to the significant accounting policies described in the Company’s Annual Report on Form 10-K for the year ended September 30, 2023. Cash and Cash Equivalents Cash includes cash on hand. Cash equivalents include short-term, highly liquid investments, with a remaining maturity at the date of purchase of three months or less for which the risk of changes in value is considered to be insignificant. We have taken the initiative to protect funds by investing into a money market fund that holds highly liquid short-term investments managed by the bank. As of December 31, 2023 and September 30, 2023, cash and cash equivalents consisted of the following: <table cellpadding="0" style="border-spacing:0;text-align:left;font:10pt times new roman;margin-left:auto;margin-right:auto;width:85%"><tbody><tr style="height:15px"><td> </td><td style="white-space: nowrap;"> </td><td class="hdcell" colspan="2" style="width:9%;vertical-align:bottom;text-align:center;">December 31,</td><td style="white-space: nowrap;"> </td><td style="white-space: nowrap;"> </td><td class="hdcell" colspan="2" style="width:9%;vertical-align:bottom;text-align:center;">September 30,</td><td style="white-space: nowrap;"> </td></tr><tr style="height:15px"><td> </td><td style="white-space: nowrap;"> </td><td class="hdcell" colspan="2" style="BORDER-BOTTOM: 1px solid;width:9%;vertical-align:bottom;text-align:center;">2023</td><td style="PADDING-BOTTOM: 1px;white-space: nowrap;"> </td><td style="white-space: nowrap;"> </td><td class="hdcell" colspan="2" style="BORDER-BOTTOM: 1px solid;width:9%;vertical-align:bottom;text-align:center;">2023</td><td style="PADDING-BOTTOM: 1px;white-space: nowrap;"> </td></tr><tr style="height:15px;background-color:#cceeff"><td style="vertical-align:top;">Cash</td><td style="width:1%;white-space: nowrap;"> </td><td style="width:1%;vertical-align:bottom;white-space: nowrap;">$</td><td class="ffcell" style="width:9%;vertical-align:bottom;text-align:right;">60,824</td><td style="width:1%;white-space: nowrap;"> </td><td style="width:1%;white-space: nowrap;"> </td><td style="width:1%;vertical-align:bottom;white-space: nowrap;">$</td><td class="ffcell" style="width:9%;vertical-align:bottom;text-align:right;">121,025</td><td style="width:1%;white-space: nowrap;"> </td></tr><tr style="height:15px;background-color:#ffffff"><td style="vertical-align:top;">Money market funds</td><td style="width:1%;white-space: nowrap;"> </td><td style="BORDER-BOTTOM: 1px solid;width:1%;white-space: nowrap;"> </td><td class="ffcell" style="BORDER-BOTTOM: 1px solid;width:9%;vertical-align:bottom;text-align:right;">1,076,186</td><td style="PADDING-BOTTOM: 1px;width:1%;white-space: nowrap;"> </td><td style="width:1%;white-space: nowrap;"> </td><td style="BORDER-BOTTOM: 1px solid;width:1%;white-space: nowrap;"> </td><td class="ffcell" style="BORDER-BOTTOM: 1px solid;width:9%;vertical-align:bottom;text-align:right;">1,274,053</td><td style="PADDING-BOTTOM: 1px;width:1%;white-space: nowrap;"> </td></tr><tr style="height:15px;background-color:#cceeff"><td> </td><td style="width:1%;white-space: nowrap;"> </td><td style="BORDER-BOTTOM: 3px double;width:1%;vertical-align:bottom;white-space: nowrap;">$</td><td class="ffcell" style="BORDER-BOTTOM: 3px double;width:9%;vertical-align:bottom;text-align:right;">1,137,010</td><td style="PADDING-BOTTOM: 3px;width:1%;white-space: nowrap;"> </td><td style="width:1%;white-space: nowrap;"> </td><td style="BORDER-BOTTOM: 3px double;width:1%;vertical-align:bottom;white-space: nowrap;">$</td><td class="ffcell" style="BORDER-BOTTOM: 3px double;width:9%;vertical-align:bottom;text-align:right;">1,395,078</td><td style="PADDING-BOTTOM: 3px;width:1%;white-space: nowrap;"> </td></tr></tbody></table> Periodically, the Company may carry cash balances at financial institutions more than the federally insured limit of $250,000 per institution. The amount in excess of the FDIC insurance as of December 31, 2023, was approximately $826,000. The Company has not experienced losses on these accounts and management believes, based upon the quality of the financial institutions, that the credit risk with regard to these deposits is not significant.Reclassifications Certain prior period amounts have been reclassified to conform with the current period presentation. Change in Year End On February 1, 2024, the Board of Directors of Mastermind, Inc. (the “Company”) approved a change in the Company’s fiscal year end from September 30 to December 31, effective for the fiscal year beginning January 1, 2024 and ending December 31, 2024. As a result of the change in fiscal year end, the Company is filing this Transition Report on Form 10-QT for the period from October 1, 2023 through December 31, 2023. The Company’s 2024 fiscal year will run from January 1, 2024 through December 31, 2024.

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Cash includes cash on hand. Cash equivalents include short-term, highly liquid investments, with a remaining maturity at the date of purchase of three months or less for which the risk of changes in value is considered to be insignificant. We have taken the initiative to protect funds by investing into a money market fund that holds highly liquid short-term investments managed by the bank. As of December 31, 2023 and September 30, 2023, cash and cash equivalents consisted of the following: <table cellpadding="0" style="border-spacing:0;text-align:left;font:10pt times new roman;margin-left:auto;margin-right:auto;width:85%"><tbody><tr style="height:15px"><td> </td><td style="white-space: nowrap;"> </td><td class="hdcell" colspan="2" style="width:9%;vertical-align:bottom;text-align:center;">December 31,</td><td style="white-space: nowrap;"> </td><td style="white-space: nowrap;"> </td><td class="hdcell" colspan="2" style="width:9%;vertical-align:bottom;text-align:center;">September 30,</td><td style="white-space: nowrap;"> </td></tr><tr style="height:15px"><td> </td><td style="white-space: nowrap;"> </td><td class="hdcell" colspan="2" style="BORDER-BOTTOM: 1px solid;width:9%;vertical-align:bottom;text-align:center;">2023</td><td style="PADDING-BOTTOM: 1px;white-space: nowrap;"> </td><td style="white-space: nowrap;"> </td><td class="hdcell" colspan="2" style="BORDER-BOTTOM: 1px solid;width:9%;vertical-align:bottom;text-align:center;">2023</td><td style="PADDING-BOTTOM: 1px;white-space: nowrap;"> </td></tr><tr style="height:15px;background-color:#cceeff"><td style="vertical-align:top;">Cash</td><td style="width:1%;white-space: nowrap;"> </td><td style="width:1%;vertical-align:bottom;white-space: nowrap;">$</td><td class="ffcell" style="width:9%;vertical-align:bottom;text-align:right;">60,824</td><td style="width:1%;white-space: nowrap;"> </td><td style="width:1%;white-space: nowrap;"> </td><td style="width:1%;vertical-align:bottom;white-space: nowrap;">$</td><td class="ffcell" style="width:9%;vertical-align:bottom;text-align:right;">121,025</td><td style="width:1%;white-space: nowrap;"> </td></tr><tr style="height:15px;background-color:#ffffff"><td style="vertical-align:top;">Money market funds</td><td style="width:1%;white-space: nowrap;"> </td><td style="BORDER-BOTTOM: 1px solid;width:1%;white-space: nowrap;"> </td><td class="ffcell" style="BORDER-BOTTOM: 1px solid;width:9%;vertical-align:bottom;text-align:right;">1,076,186</td><td style="PADDING-BOTTOM: 1px;width:1%;white-space: nowrap;"> </td><td style="width:1%;white-space: nowrap;"> </td><td style="BORDER-BOTTOM: 1px solid;width:1%;white-space: nowrap;"> </td><td class="ffcell" style="BORDER-BOTTOM: 1px solid;width:9%;vertical-align:bottom;text-align:right;">1,274,053</td><td style="PADDING-BOTTOM: 1px;width:1%;white-space: nowrap;"> </td></tr><tr style="height:15px;background-color:#cceeff"><td> </td><td style="width:1%;white-space: nowrap;"> </td><td style="BORDER-BOTTOM: 3px double;width:1%;vertical-align:bottom;white-space: nowrap;">$</td><td class="ffcell" style="BORDER-BOTTOM: 3px double;width:9%;vertical-align:bottom;text-align:right;">1,137,010</td><td style="PADDING-BOTTOM: 3px;width:1%;white-space: nowrap;"> </td><td style="width:1%;white-space: nowrap;"> </td><td style="BORDER-BOTTOM: 3px double;width:1%;vertical-align:bottom;white-space: nowrap;">$</td><td class="ffcell" style="BORDER-BOTTOM: 3px double;width:9%;vertical-align:bottom;text-align:right;">1,395,078</td><td style="PADDING-BOTTOM: 3px;width:1%;white-space: nowrap;"> </td></tr></tbody></table> Periodically, the Company may carry cash balances at financial institutions more than the federally insured limit of $250,000 per institution. The amount in excess of the FDIC insurance as of December 31, 2023, was approximately $826,000. The Company has not experienced losses on these accounts and management believes, based upon the quality of the financial institutions, that the credit risk with regard to these deposits is not significant.

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<table cellpadding="0" style="border-spacing:0;text-align:left;font:10pt times new roman;margin-left:auto;margin-right:auto;width:85%"><tbody><tr style="height:15px"><td> </td><td style="white-space: nowrap;"> </td><td class="hdcell" colspan="2" style="width:9%;vertical-align:bottom;text-align:center;">December 31,</td><td style="white-space: nowrap;"> </td><td style="white-space: nowrap;"> </td><td class="hdcell" colspan="2" style="width:9%;vertical-align:bottom;text-align:center;">September 30,</td><td style="white-space: nowrap;"> </td></tr><tr style="height:15px"><td> </td><td style="white-space: nowrap;"> </td><td class="hdcell" colspan="2" style="BORDER-BOTTOM: 1px solid;width:9%;vertical-align:bottom;text-align:center;">2023</td><td style="PADDING-BOTTOM: 1px;white-space: nowrap;"> </td><td style="white-space: nowrap;"> </td><td class="hdcell" colspan="2" style="BORDER-BOTTOM: 1px solid;width:9%;vertical-align:bottom;text-align:center;">2023</td><td style="PADDING-BOTTOM: 1px;white-space: nowrap;"> </td></tr><tr style="height:15px;background-color:#cceeff"><td style="vertical-align:top;">Cash</td><td style="width:1%;white-space: nowrap;"> </td><td style="width:1%;vertical-align:bottom;white-space: nowrap;">$</td><td class="ffcell" style="width:9%;vertical-align:bottom;text-align:right;">60,824</td><td style="width:1%;white-space: nowrap;"> </td><td style="width:1%;white-space: nowrap;"> </td><td style="width:1%;vertical-align:bottom;white-space: nowrap;">$</td><td class="ffcell" style="width:9%;vertical-align:bottom;text-align:right;">121,025</td><td style="width:1%;white-space: nowrap;"> </td></tr><tr style="height:15px;background-color:#ffffff"><td style="vertical-align:top;">Money market funds</td><td style="width:1%;white-space: nowrap;"> </td><td style="BORDER-BOTTOM: 1px solid;width:1%;white-space: nowrap;"> </td><td class="ffcell" style="BORDER-BOTTOM: 1px solid;width:9%;vertical-align:bottom;text-align:right;">1,076,186</td><td style="PADDING-BOTTOM: 1px;width:1%;white-space: nowrap;"> </td><td style="width:1%;white-space: nowrap;"> </td><td style="BORDER-BOTTOM: 1px solid;width:1%;white-space: nowrap;"> </td><td class="ffcell" style="BORDER-BOTTOM: 1px solid;width:9%;vertical-align:bottom;text-align:right;">1,274,053</td><td style="PADDING-BOTTOM: 1px;width:1%;white-space: nowrap;"> </td></tr><tr style="height:15px;background-color:#cceeff"><td> </td><td style="width:1%;white-space: nowrap;"> </td><td style="BORDER-BOTTOM: 3px double;width:1%;vertical-align:bottom;white-space: nowrap;">$</td><td class="ffcell" style="BORDER-BOTTOM: 3px double;width:9%;vertical-align:bottom;text-align:right;">1,137,010</td><td style="PADDING-BOTTOM: 3px;width:1%;white-space: nowrap;"> </td><td style="width:1%;white-space: nowrap;"> </td><td style="BORDER-BOTTOM: 3px double;width:1%;vertical-align:bottom;white-space: nowrap;">$</td><td class="ffcell" style="BORDER-BOTTOM: 3px double;width:9%;vertical-align:bottom;text-align:right;">1,395,078</td><td style="PADDING-BOTTOM: 3px;width:1%;white-space: nowrap;"> </td></tr></tbody></table>

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<us-gaap:Cash contextRef="AsOf2023-12-31" decimals="0" id="fid_1" unitRef="USD"> 60824 </us-gaap:Cash>

<us-gaap:Cash contextRef="AsOf2023-09-30" decimals="0" id="fid_0" unitRef="USD"> 121025 </us-gaap:Cash>

<us-gaap:MoneyMarketFundsAtCarryingValue contextRef="AsOf2023-12-31" decimals="0" id="fid_3" unitRef="USD"> 1076186 </us-gaap:MoneyMarketFundsAtCarryingValue>

<us-gaap:MoneyMarketFundsAtCarryingValue contextRef="AsOf2023-09-30" decimals="0" id="fid_2" unitRef="USD"> 1274053 </us-gaap:MoneyMarketFundsAtCarryingValue>

<us-gaap:CashEquivalentsAtCarryingValue contextRef="AsOf2023-12-31" decimals="0" id="fid_5" unitRef="USD"> 1137010 </us-gaap:CashEquivalentsAtCarryingValue>

<us-gaap:CashEquivalentsAtCarryingValue contextRef="AsOf2023-09-30" decimals="0" id="fid_4" unitRef="USD"> 1395078 </us-gaap:CashEquivalentsAtCarryingValue>

<us-gaap:CashFDICInsuredAmount contextRef="AsOf2023-12-31" decimals="0" id="fid_6" unitRef="USD"> 250000 </us-gaap:CashFDICInsuredAmount>

<us-gaap:DepositLiabilityUninsured contextRef="AsOf2023-12-31" decimals="0" id="fid_130" unitRef="USD"> 826000 </us-gaap:DepositLiabilityUninsured>

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Certain prior period amounts have been reclassified to conform with the current period presentation.

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On February 1, 2024, the Board of Directors of Mastermind, Inc. (the “Company”) approved a change in the Company’s fiscal year end from September 30 to December 31, effective for the fiscal year beginning January 1, 2024 and ending December 31, 2024. As a result of the change in fiscal year end, the Company is filing this Transition Report on Form 10-QT for the period from October 1, 2023 through December 31, 2023. The Company’s 2024 fiscal year will run from January 1, 2024 through December 31, 2024.

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3. Related Party Transactions On January 3, 2012, we entered into a perpetual license agreement (the “Perpetual License”) with Mastermind Marketing, Inc. (the “Licensor”), which provides for licenses of trademarks, internet domains, and certain intellectual property as defined in the Perpetual License. The Licensor is one of our members and its chief executive officer is also our chief executive officer. The Perpetual License, which may be terminated at any time by either party, is effective January 3, 2012 and provides for aggregate cash payments of $2,100,000 over the calendar years from 2019 through 2039 with no further payments required after December 31, 2039. The Company has recorded amortized expenses related to the license of $27,000 and $15,000 for the three months ended December 31, 2023 and 2022, respectively (Note 5). On January 3, 2014, we entered into a commercial lease agreement (the “Lease”) with 1450 West Peachtree, LLC, a Georgia limited liability company (the “Landlord”), for the lease of our corporate facility in Atlanta, Georgia. The manager of the Landlord is also our chief executive officer. The term of the original lease was for 10 years from the date of the agreement. During the period ended December 31, 2022 the Company gave notice to our landlord for our leased office space to terminate the agreement as of December 31, 2022 with no payments due thereafter. The landlord agreed to the termination of the lease with no penalties and no additional payments required. Through the period of COVID restrictions, we enhanced our remote work tools, technologies, and practices, working with our team to continue to serve our customers and complete projects. These remote tools and technologies have broadened our available talent pool and removed travel times for our team. The Company has adopted a fully remote work environment and no replacement office space is planned for. During the three months ended December 31, 2023 and 2022 we made lease payments of $0 and $41,422, respectively in satisfaction of our obligation pursuant to the Lease (Note 6). During the three months ended December 31, 2023, and 2022, we made payments to our three members pursuant to the terms of our operating agreement, as amended, for services rendered to us. The Company recorded expenses to our three members during the three months ended December 31, 2023 and 2022, aggregating $275,576 and $270,418, respectively. As of December 31, 2023 and September 30, 2023, we owed $0 to our three majority stockholders.

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<us-gaap:FiniteLivedLicenseAgreementsGross contextRef="AsOf2012-01-03" decimals="0" id="fid_12" unitRef="USD"> 2100000 </us-gaap:FiniteLivedLicenseAgreementsGross>

<mmnd:AmortizedLeaseExpense contextRef="From2023-10-01to2023-12-31" decimals="0" id="fid_15" unitRef="USD"> 27000 </mmnd:AmortizedLeaseExpense>

<mmnd:AmortizedLeaseExpense contextRef="From2022-10-01to2022-12-31" decimals="0" id="fid_16" unitRef="USD"> 15000 </mmnd:AmortizedLeaseExpense>

<mmnd:CommercialLesseeOperatingLeaseTermOfContract contextRef="From2013-12-30to2014-01-03_mmnd_LandlordMember" id="fid_19"> P10Y </mmnd:CommercialLesseeOperatingLeaseTermOfContract>

<us-gaap:OperatingLeaseExpense contextRef="From2023-10-01to2023-12-31_mmnd_LandlordMember" decimals="0" id="fid_17" unitRef="USD"> 0 </us-gaap:OperatingLeaseExpense>

<us-gaap:OperatingLeaseExpense contextRef="From2021-10-01to2022-09-30_mmnd_LandlordMember" decimals="0" id="fid_18" unitRef="USD"> 41422 </us-gaap:OperatingLeaseExpense>

<mmnd:RelatedPartyTransactionExpensesWithRelatedParty contextRef="From2023-10-01to2023-12-31" decimals="0" id="fid_9" unitRef="USD"> 275576 </mmnd:RelatedPartyTransactionExpensesWithRelatedParty>

<mmnd:RelatedPartyTransactionExpensesWithRelatedParty contextRef="From2022-10-01to2022-12-31" decimals="0" id="fid_10" unitRef="USD"> 270418 </mmnd:RelatedPartyTransactionExpensesWithRelatedParty>

<mmnd:DueToRelatedPartiesCurrentsAndNoncurrent contextRef="AsOf2022-09-30_mmnd_LicenseAgreementMember_mmnd_LicensorMember" decimals="0" id="fid_14" unitRef="USD"> 0 </mmnd:DueToRelatedPartiesCurrentsAndNoncurrent>

<us-gaap:PropertyPlantAndEquipmentDisclosureTextBlock contextRef="From2023-10-01to2023-12-31" id="fid_316">

4. Property and Equipment Property and equipment consist of the following: <table cellpadding="0" style="border-spacing:0;text-align:left;font:10pt times new roman;margin-left:auto;margin-right:auto;width:92%"><tbody><tr style="height:15px"><td> </td><td style="white-space: nowrap;"> </td><td class="hdcell" colspan="2" style="vertical-align:bottom;text-align:center;">December 31,</td><td style="white-space: nowrap;"> </td><td style="white-space: nowrap;"> </td><td class="hdcell" colspan="2" style="vertical-align:bottom;text-align:center;">September 30,</td><td style="white-space: nowrap;"> </td></tr><tr style="height:15px"><td> </td><td style="white-space: nowrap;"> </td><td class="hdcell" colspan="2" style="BORDER-BOTTOM: 1px solid;vertical-align:bottom;text-align:center;">2023</td><td style="PADDING-BOTTOM: 1px;white-space: nowrap;"> </td><td style="white-space: nowrap;"> </td><td class="hdcell" colspan="2" style="BORDER-BOTTOM: 1px solid;vertical-align:bottom;text-align:center;">2023</td><td style="PADDING-BOTTOM: 1px;white-space: nowrap;"> </td></tr><tr style="height:15px;background-color:#cceeff"><td style="vertical-align:top;">Furniture, fixtures and office equipment</td><td style="width:1%;white-space: nowrap;"> </td><td style="width:1%;vertical-align:bottom;white-space: nowrap;">$</td><td class="ffcell" style="width:10%;vertical-align:bottom;text-align:right;">93,135</td><td style="width:1%;white-space: nowrap;"> </td><td style="width:1%;white-space: nowrap;"> </td><td style="width:1%;vertical-align:bottom;white-space: nowrap;">$</td><td class="ffcell" style="width:10%;vertical-align:bottom;text-align:right;">88,303</td><td style="width:1%;white-space: nowrap;"> </td></tr><tr style="height:15px;background-color:#ffffff"><td style="vertical-align:top;">Less: accumulated depreciation</td><td style="white-space: nowrap;"> </td><td style="BORDER-BOTTOM: 1px solid;white-space: nowrap;"> </td><td class="ffcell" style="BORDER-BOTTOM: 1px solid;vertical-align:bottom;text-align:right;">(55,237</td><td style="PADDING-BOTTOM: 1px;vertical-align:bottom;white-space: nowrap;">)</td><td style="white-space: nowrap;"> </td><td style="BORDER-BOTTOM: 1px solid;white-space: nowrap;"> </td><td class="ffcell" style="BORDER-BOTTOM: 1px solid;vertical-align:bottom;text-align:right;">(51,629</td><td style="PADDING-BOTTOM: 1px;vertical-align:bottom;white-space: nowrap;">)</td></tr><tr style="height:15px;background-color:#cceeff"><td style="vertical-align:top;">Property and equipment, net</td><td style="white-space: nowrap;"> </td><td style="BORDER-BOTTOM: 3px double;vertical-align:bottom;white-space: nowrap;">$</td><td class="ffcell" style="BORDER-BOTTOM: 3px double;vertical-align:bottom;text-align:right;">37,898</td><td style="PADDING-BOTTOM: 3px;white-space: nowrap;"> </td><td style="white-space: nowrap;"> </td><td style="BORDER-BOTTOM: 3px double;vertical-align:bottom;white-space: nowrap;">$</td><td class="ffcell" style="BORDER-BOTTOM: 3px double;vertical-align:bottom;text-align:right;">36,674</td><td style="PADDING-BOTTOM: 3px;white-space: nowrap;"> </td></tr></tbody></table> Depreciation expense for the three months ended December 31, 2023 and 2022, were $3,608 and $5,970, respectively. As of December 31, 2022, the lease pertaining to the leasehold improvements was terminated (Note 6) and the $73,795 cost of leasehold improvements were written off resulting in a loss on disposal of $8,609 included in other income (expense).

</us-gaap:PropertyPlantAndEquipmentDisclosureTextBlock>

<us-gaap:PropertyPlantAndEquipmentTextBlock contextRef="From2023-10-01to2023-12-31" id="fid_327">

<table cellpadding="0" style="border-spacing:0;text-align:left;font:10pt times new roman;margin-left:auto;margin-right:auto;width:92%"><tbody><tr style="height:15px"><td> </td><td style="white-space: nowrap;"> </td><td class="hdcell" colspan="2" style="vertical-align:bottom;text-align:center;">December 31,</td><td style="white-space: nowrap;"> </td><td style="white-space: nowrap;"> </td><td class="hdcell" colspan="2" style="vertical-align:bottom;text-align:center;">September 30,</td><td style="white-space: nowrap;"> </td></tr><tr style="height:15px"><td> </td><td style="white-space: nowrap;"> </td><td class="hdcell" colspan="2" style="BORDER-BOTTOM: 1px solid;vertical-align:bottom;text-align:center;">2023</td><td style="PADDING-BOTTOM: 1px;white-space: nowrap;"> </td><td style="white-space: nowrap;"> </td><td class="hdcell" colspan="2" style="BORDER-BOTTOM: 1px solid;vertical-align:bottom;text-align:center;">2023</td><td style="PADDING-BOTTOM: 1px;white-space: nowrap;"> </td></tr><tr style="height:15px;background-color:#cceeff"><td style="vertical-align:top;">Furniture, fixtures and office equipment</td><td style="width:1%;white-space: nowrap;"> </td><td style="width:1%;vertical-align:bottom;white-space: nowrap;">$</td><td class="ffcell" style="width:10%;vertical-align:bottom;text-align:right;">93,135</td><td style="width:1%;white-space: nowrap;"> </td><td style="width:1%;white-space: nowrap;"> </td><td style="width:1%;vertical-align:bottom;white-space: nowrap;">$</td><td class="ffcell" style="width:10%;vertical-align:bottom;text-align:right;">88,303</td><td style="width:1%;white-space: nowrap;"> </td></tr><tr style="height:15px;background-color:#ffffff"><td style="vertical-align:top;">Less: accumulated depreciation</td><td style="white-space: nowrap;"> </td><td style="BORDER-BOTTOM: 1px solid;white-space: nowrap;"> </td><td class="ffcell" style="BORDER-BOTTOM: 1px solid;vertical-align:bottom;text-align:right;">(55,237</td><td style="PADDING-BOTTOM: 1px;vertical-align:bottom;white-space: nowrap;">)</td><td style="white-space: nowrap;"> </td><td style="BORDER-BOTTOM: 1px solid;white-space: nowrap;"> </td><td class="ffcell" style="BORDER-BOTTOM: 1px solid;vertical-align:bottom;text-align:right;">(51,629</td><td style="PADDING-BOTTOM: 1px;vertical-align:bottom;white-space: nowrap;">)</td></tr><tr style="height:15px;background-color:#cceeff"><td style="vertical-align:top;">Property and equipment, net</td><td style="white-space: nowrap;"> </td><td style="BORDER-BOTTOM: 3px double;vertical-align:bottom;white-space: nowrap;">$</td><td class="ffcell" style="BORDER-BOTTOM: 3px double;vertical-align:bottom;text-align:right;">37,898</td><td style="PADDING-BOTTOM: 3px;white-space: nowrap;"> </td><td style="white-space: nowrap;"> </td><td style="BORDER-BOTTOM: 3px double;vertical-align:bottom;white-space: nowrap;">$</td><td class="ffcell" style="BORDER-BOTTOM: 3px double;vertical-align:bottom;text-align:right;">36,674</td><td style="PADDING-BOTTOM: 3px;white-space: nowrap;"> </td></tr></tbody></table>

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<us-gaap:FixturesAndEquipmentGross contextRef="AsOf2023-12-31" decimals="0" id="fid_21" unitRef="USD"> 93135 </us-gaap:FixturesAndEquipmentGross>

<us-gaap:FixturesAndEquipmentGross contextRef="AsOf2023-09-30" decimals="0" id="fid_20" unitRef="USD"> 88303 </us-gaap:FixturesAndEquipmentGross>

<us-gaap:AccumulatedDepreciationDepletionAndAmortizationPropertyPlantAndEquipment contextRef="AsOf2023-12-31" decimals="0" id="fid_27" unitRef="USD"> 55237 </us-gaap:AccumulatedDepreciationDepletionAndAmortizationPropertyPlantAndEquipment>

<us-gaap:AccumulatedDepreciationDepletionAndAmortizationPropertyPlantAndEquipment contextRef="AsOf2023-09-30" decimals="0" id="fid_26" unitRef="USD"> 51629 </us-gaap:AccumulatedDepreciationDepletionAndAmortizationPropertyPlantAndEquipment>

<us-gaap:PropertyPlantAndEquipmentNet contextRef="AsOf2023-12-31" decimals="0" id="fid_29" unitRef="USD"> 37898 </us-gaap:PropertyPlantAndEquipmentNet>

<us-gaap:PropertyPlantAndEquipmentNet contextRef="AsOf2023-09-30" decimals="0" id="fid_28" unitRef="USD"> 36674 </us-gaap:PropertyPlantAndEquipmentNet>

<us-gaap:Depreciation contextRef="From2023-10-01to2023-12-31" decimals="0" id="fid_30" unitRef="USD"> 3608 </us-gaap:Depreciation>

<us-gaap:Depreciation contextRef="From2021-10-01to2022-12-31" decimals="0" id="fid_31" unitRef="USD"> 5970 </us-gaap:Depreciation>

<mmnd:WriteoffLeaseholdImprovements contextRef="AsOf2022-12-31_us-gaap_LeaseholdImprovementsMember" decimals="0" id="fid_35" unitRef="USD"> 73795 </mmnd:WriteoffLeaseholdImprovements>

<us-gaap:GainLossOnSaleOfPropertyPlantEquipment contextRef="From2022-01-01to2022-12-31" decimals="0" id="fid_32" unitRef="USD"> -8609 </us-gaap:GainLossOnSaleOfPropertyPlantEquipment>

<mmnd:LicensingAgreementCommitmentsTextBlock contextRef="From2023-10-01to2023-12-31" id="fid_317">

5. Licensing Agreements On January 3, 2012, we entered into a perpetual license agreement (the “Perpetual License”) with Mastermind Marketing, Inc. (the “Licensor”), which provides for licenses of trademarks, internet domains, and certain intellectual property as defined in the Perpetual License. The Licensor is one of our members and its chief executive officer is also our chief executive officer. The Perpetual License, which may be terminated at any time by either party, is effective January 3, 2012 and provides for aggregate cash payments of $2,100,000 over the calendar years from 2019 through 2039 with no further payments required after December 31, 2039. The Company has recorded amortized expenses related to the license of $27,000 and $15,000 for the three months ended December 31, 2023 and 2022, respectively.In consideration for the Perpetual License, we agreed to pay the following fees through calendar year 2039: <table cellpadding="0" style="border-spacing:0;text-align:left;font:10pt times new roman;margin-left:auto;margin-right:auto;width:92%"><tbody><tr style="height:15px"><td style="BORDER-BOTTOM: 1px solid;vertical-align:bottom;">Fiscal Years Ending December 31,</td><td style="white-space: nowrap;"> </td><td class="hdcell" colspan="2" style="BORDER-BOTTOM: 1px solid;width:9%;vertical-align:bottom;text-align:center;">Amount</td><td style="PADDING-BOTTOM: 1px;white-space: nowrap;"> </td></tr><tr style="height:15px;background-color:#cceeff"><td style="vertical-align:top;">2024</td><td style="width:1%;white-space: nowrap;"> </td><td style="width:1%;vertical-align:bottom;white-space: nowrap;">$</td><td class="ffcell" style="width:9%;vertical-align:bottom;text-align:right;">60,000</td><td style="width:1%;white-space: nowrap;"> </td></tr><tr style="height:15px;background-color:#ffffff"><td style="vertical-align:top;">2025</td><td style="width:1%;white-space: nowrap;"> </td><td style="width:1%;white-space: nowrap;"> </td><td class="ffcell" style="width:9%;vertical-align:bottom;text-align:right;">60,000</td><td style="width:1%;white-space: nowrap;"> </td></tr><tr style="height:15px;background-color:#cceeff"><td style="vertical-align:top;">2026</td><td style="width:1%;white-space: nowrap;"> </td><td style="width:1%;white-space: nowrap;"> </td><td class="ffcell" style="width:9%;vertical-align:bottom;text-align:right;">120,000</td><td style="width:1%;white-space: nowrap;"> </td></tr><tr style="height:15px;background-color:#ffffff"><td style="vertical-align:top;">2027</td><td style="width:1%;white-space: nowrap;"> </td><td style="width:1%;white-space: nowrap;"> </td><td class="ffcell" style="width:9%;vertical-align:bottom;text-align:right;">120,000</td><td style="width:1%;white-space: nowrap;"> </td></tr><tr style="height:15px;background-color:#cceeff"><td style="vertical-align:top;">2028</td><td style="width:1%;white-space: nowrap;"> </td><td style="width:1%;white-space: nowrap;"> </td><td class="ffcell" style="width:9%;vertical-align:bottom;text-align:right;">120,000</td><td style="width:1%;white-space: nowrap;"> </td></tr><tr style="height:15px;background-color:#ffffff"><td style="vertical-align:top;">Thereafter</td><td style="width:1%;white-space: nowrap;"> </td><td style="BORDER-BOTTOM: 1px solid;width:1%;white-space: nowrap;"> </td><td class="ffcell" style="BORDER-BOTTOM: 1px solid;width:9%;vertical-align:bottom;text-align:right;">1,320,000</td><td style="PADDING-BOTTOM: 1px;width:1%;white-space: nowrap;"> </td></tr><tr style="height:15px;background-color:#cceeff"><td> </td><td style="width:1%;white-space: nowrap;"> </td><td style="BORDER-BOTTOM: 3px double;width:1%;vertical-align:bottom;white-space: nowrap;">$</td><td class="ffcell" style="BORDER-BOTTOM: 3px double;width:9%;vertical-align:bottom;text-align:right;">1,800,000</td><td style="PADDING-BOTTOM: 3px;width:1%;white-space: nowrap;"> </td></tr></tbody></table>

</mmnd:LicensingAgreementCommitmentsTextBlock>

<us-gaap:FiniteLivedLicenseAgreementsGross contextRef="AsOf2012-01-03" decimals="0" id="fid_48" unitRef="USD"> 2100000 </us-gaap:FiniteLivedLicenseAgreementsGross>

<mmnd:AmortizedLeaseExpense contextRef="From2023-10-01to2023-12-31" decimals="0" id="fid_46" unitRef="USD"> 27000 </mmnd:AmortizedLeaseExpense>

<mmnd:AmortizedLeaseExpense contextRef="From2022-10-01to2022-12-31" decimals="0" id="fid_138" unitRef="USD"> 15000 </mmnd:AmortizedLeaseExpense>

<mmnd:FeesCommittedToPayInConsiderationForPerpetualLicenseTableTextBlock contextRef="From2023-10-01to2023-12-31_mmnd_LicenseAgreementMember_mmnd_LicensorMember" id="fid_328">

<table cellpadding="0" style="border-spacing:0;text-align:left;font:10pt times new roman;margin-left:auto;margin-right:auto;width:92%"><tbody><tr style="height:15px"><td style="BORDER-BOTTOM: 1px solid;vertical-align:bottom;">Fiscal Years Ending December 31,</td><td style="white-space: nowrap;"> </td><td class="hdcell" colspan="2" style="BORDER-BOTTOM: 1px solid;width:9%;vertical-align:bottom;text-align:center;">Amount</td><td style="PADDING-BOTTOM: 1px;white-space: nowrap;"> </td></tr><tr style="height:15px;background-color:#cceeff"><td style="vertical-align:top;">2024</td><td style="width:1%;white-space: nowrap;"> </td><td style="width:1%;vertical-align:bottom;white-space: nowrap;">$</td><td class="ffcell" style="width:9%;vertical-align:bottom;text-align:right;">60,000</td><td style="width:1%;white-space: nowrap;"> </td></tr><tr style="height:15px;background-color:#ffffff"><td style="vertical-align:top;">2025</td><td style="width:1%;white-space: nowrap;"> </td><td style="width:1%;white-space: nowrap;"> </td><td class="ffcell" style="width:9%;vertical-align:bottom;text-align:right;">60,000</td><td style="width:1%;white-space: nowrap;"> </td></tr><tr style="height:15px;background-color:#cceeff"><td style="vertical-align:top;">2026</td><td style="width:1%;white-space: nowrap;"> </td><td style="width:1%;white-space: nowrap;"> </td><td class="ffcell" style="width:9%;vertical-align:bottom;text-align:right;">120,000</td><td style="width:1%;white-space: nowrap;"> </td></tr><tr style="height:15px;background-color:#ffffff"><td style="vertical-align:top;">2027</td><td style="width:1%;white-space: nowrap;"> </td><td style="width:1%;white-space: nowrap;"> </td><td class="ffcell" style="width:9%;vertical-align:bottom;text-align:right;">120,000</td><td style="width:1%;white-space: nowrap;"> </td></tr><tr style="height:15px;background-color:#cceeff"><td style="vertical-align:top;">2028</td><td style="width:1%;white-space: nowrap;"> </td><td style="width:1%;white-space: nowrap;"> </td><td class="ffcell" style="width:9%;vertical-align:bottom;text-align:right;">120,000</td><td style="width:1%;white-space: nowrap;"> </td></tr><tr style="height:15px;background-color:#ffffff"><td style="vertical-align:top;">Thereafter</td><td style="width:1%;white-space: nowrap;"> </td><td style="BORDER-BOTTOM: 1px solid;width:1%;white-space: nowrap;"> </td><td class="ffcell" style="BORDER-BOTTOM: 1px solid;width:9%;vertical-align:bottom;text-align:right;">1,320,000</td><td style="PADDING-BOTTOM: 1px;width:1%;white-space: nowrap;"> </td></tr><tr style="height:15px;background-color:#cceeff"><td> </td><td style="width:1%;white-space: nowrap;"> </td><td style="BORDER-BOTTOM: 3px double;width:1%;vertical-align:bottom;white-space: nowrap;">$</td><td class="ffcell" style="BORDER-BOTTOM: 3px double;width:9%;vertical-align:bottom;text-align:right;">1,800,000</td><td style="PADDING-BOTTOM: 3px;width:1%;white-space: nowrap;"> </td></tr></tbody></table>

</mmnd:FeesCommittedToPayInConsiderationForPerpetualLicenseTableTextBlock>

<us-gaap:ContractualObligationDueInNextTwelveMonths contextRef="AsOf2023-12-31_mmnd_LicenseAgreementMember_mmnd_LicensorMember" decimals="0" id="fid_39" unitRef="USD"> 60000 </us-gaap:ContractualObligationDueInNextTwelveMonths>

<us-gaap:ContractualObligationDueInSecondYear contextRef="AsOf2023-12-31_mmnd_LicenseAgreementMember_mmnd_LicensorMember" decimals="0" id="fid_40" unitRef="USD"> 60000 </us-gaap:ContractualObligationDueInSecondYear>

<us-gaap:ContractualObligationDueInThirdYear contextRef="AsOf2023-12-31_mmnd_LicenseAgreementMember_mmnd_LicensorMember" decimals="0" id="fid_41" unitRef="USD"> 120000 </us-gaap:ContractualObligationDueInThirdYear>

<us-gaap:ContractualObligationDueInFourthYear contextRef="AsOf2023-12-31_mmnd_LicenseAgreementMember_mmnd_LicensorMember" decimals="0" id="fid_42" unitRef="USD"> 120000 </us-gaap:ContractualObligationDueInFourthYear>

<us-gaap:ContractualObligationDueInFifthYear contextRef="AsOf2023-12-31_mmnd_LicenseAgreementMember_mmnd_LicensorMember" decimals="0" id="fid_43" unitRef="USD"> 120000 </us-gaap:ContractualObligationDueInFifthYear>

<us-gaap:ContractualObligationDueAfterFifthYear contextRef="AsOf2023-12-31_mmnd_LicenseAgreementMember_mmnd_LicensorMember" decimals="0" id="fid_44" unitRef="USD"> 1320000 </us-gaap:ContractualObligationDueAfterFifthYear>

<us-gaap:ContractualObligation contextRef="AsOf2023-12-31_mmnd_LicenseAgreementMember_mmnd_LicensorMember" decimals="0" id="fid_45" unitRef="USD"> 1800000 </us-gaap:ContractualObligation>

<us-gaap:OperatingLeasesOfLesseeDisclosureTextBlock contextRef="From2023-10-01to2023-12-31" id="fid_318">

6. Operating Lease Right-of-Use Assets and Operating Lease Liabilities Operating lease right-of-use assets and liabilities are recognized at the present value of the future lease payments at the lease commencement date. The interest rate used to determine the present value is our incremental borrowing rate, estimated to be 5.5%, as the interest rate implicit in our lease is not readily determinable. Operating lease expense is recognized pursuant to ASC Topic 842 Leases (Topic 842) over the lease term. During the three months ended December 31, 2023 and 2022, the Company recorded rent expense of $0 and $41,422, respectively. In adopting Topic 842, the Company has elected the ‘package of practical expedients’, which permit it not to reassess under the new standard its prior conclusions about lease identification, lease classification and initial direct costs. The Company did not elect the use-of-hindsight or the practical expedient pertaining to land easements; the latter is not applicable to the Company. In addition, the Company elected not to apply ASC Topic 842 to arrangements with lease terms of 12 month or less. During the year ended September 30, 2020, upon adoption of ASC Topic 842 for the 10-year commercial lease with 1450 West Peachtree, LLC for our leased office space, the Company recorded right-of-use assets and lease liabilities of $461,740. During the period ended December 31, 2022 the Company gave notice to our landlord for our leased office space to terminate the agreement as of December 31, 2022 with no payments due thereafter. The landlord agreed to the termination of the lease with no penalties and no additional payments required. Through the period of COVID restrictions, we enhanced our remote work tools, technologies, and practices, working with our team to continue to serve our customers and complete projects. These remote tools and technologies have broadened our available talent pool and removed travel times for our team. The Company has adopted a fully remote work environment and no replacement office space is planned for. The right-of-use assets and lease liabilities for December 31, 2023 were $0 and $0, respectively and for September 30, 2023 were $0 and $0, respectively.

</us-gaap:OperatingLeasesOfLesseeDisclosureTextBlock>

<us-gaap:ShortTermDebtInterestRateIncrease contextRef="From2023-10-01to2023-12-31" decimals="INF" id="fid_63" unitRef="Pure"> 0.055 </us-gaap:ShortTermDebtInterestRateIncrease>

<us-gaap:OperatingLeaseExpense contextRef="From2023-10-01to2023-12-31_mmnd_LandlordMember" decimals="0" id="fid_64" unitRef="USD"> 0 </us-gaap:OperatingLeaseExpense>

<us-gaap:OperatingLeaseExpense contextRef="From2022-10-01to2022-12-31_mmnd_LandlordMember" decimals="0" id="fid_332" unitRef="USD"> 41422 </us-gaap:OperatingLeaseExpense>

<mmnd:LongtermLeaseCommitmentPeriod contextRef="From2019-10-01to2020-09-30" id="fid_142"> P10Y </mmnd:LongtermLeaseCommitmentPeriod>

<us-gaap:RightOfUseAssetObtainedInExchangeForOperatingLeaseLiability contextRef="From2019-10-01to2020-09-30" decimals="0" id="fid_141" unitRef="USD"> 461740 </us-gaap:RightOfUseAssetObtainedInExchangeForOperatingLeaseLiability>

<us-gaap:FinanceLeaseRightOfUseAsset contextRef="AsOf2023-12-31" decimals="0" id="fid_143" unitRef="USD"> 0 </us-gaap:FinanceLeaseRightOfUseAsset>

<us-gaap:FinanceLeaseRightOfUseAsset contextRef="AsOf2023-09-30" decimals="0" id="fid_144" unitRef="USD"> 0 </us-gaap:FinanceLeaseRightOfUseAsset>

<us-gaap:OtherLiabilities contextRef="AsOf2023-12-31" decimals="0" id="fid_145" unitRef="USD"> 0 </us-gaap:OtherLiabilities>

<us-gaap:OtherLiabilities contextRef="AsOf2023-09-30" decimals="0" id="fid_146" unitRef="USD"> 0 </us-gaap:OtherLiabilities>

<us-gaap:CommitmentsAndContingenciesDisclosureTextBlock contextRef="From2023-10-01to2023-12-31" id="fid_319">

7. Commitments and Contingencies Litigation On February 11, 2022, a Complaint and Demand for Jury Trial (the “Complaint”) was filed by a plaintiff (the “Plaintiff”) in the United States District Court for the Eastern District of Pennsylvania. The Complaint named Mastermind, Inc. (“the Company”) and Daniel Dodson, the Company’s Chief Executive Officer, (the “CEO”). The Company and the CEO are collectively referred to herein as “Defendants”. The Complaint includes alleged breach of contract and alleged breach of implied contract by the Defendants related to the Plaintiff’s allegations that he was entitled to 3,000,000 shares of common stock of the Company from the reverse merger transaction completed on February 14, 2018. The Defendants successfully had the Complaint transferred to the United States District Court for the Northern District of Georgia. In September of 2023, the court dismissed in part the breach of contract claims against the CEO and the Company. The alleged breach of implied contract by the Defendants is pending further litigation. The Defendants will contest the complaint and strongly believe they will prevail. Other than the above we are not a party to any other legal proceedings, other than ordinary routine litigation incidental to our business, which we believe will not have a material effect on our financial position or results of operations.

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<mmnd:LossContingencyDamagesSoughtSharesOfCommonStock contextRef="AsOf2022-02-11" decimals="0" id="fid_68" unitRef="Shares"> 3000000 </mmnd:LossContingencyDamagesSoughtSharesOfCommonStock>

<us-gaap:IncomeTaxDisclosureTextBlock contextRef="From2023-10-01to2023-12-31" id="fid_320">

8. Income Taxes Prior to February 14, 2018, the effective date of the Business Combination, no provision for income taxes was made since we were treated as a partnership for income tax purposes and the income or loss was passed through to our members. We are required to file federal and state income tax returns in the United States. The preparation of these tax returns requires us to interpret the applicable tax laws and regulations in effect in such jurisdictions, which could affect the amount of tax paid by us. In consultation with our tax advisors, we base our tax returns on interpretations that are believed to be reasonable under the circumstances. We have estimated our provision for income taxes in accordance with the Tax Act and guidance available as of the date of this filing. The tax returns, however, are subject to routine reviews by the various federal and state taxing authorities in the jurisdictions in which we file tax returns. As part of these reviews, a taxing authority may disagree with respect to the income tax positions taken by us (“uncertain tax positions”) and, therefore, may require us to pay additional taxes. As required under applicable accounting rules, we accrue an amount for our estimate of additional income tax liability, including interest and penalties, which we could incur as a result of the ultimate or effective resolution of the uncertain tax positions. We account for income taxes using the asset and liability method. Under the asset and liability method, deferred tax assets and liabilities are recognized for the future tax consequences attributed to differences between the financial statement carrying amounts of existing assets and liabilities and their respective tax bases. 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 and carry-forwards are expected to be recovered or settled. The effect on deferred tax assets and liabilities of a change in tax rates is recognized in income in the period that includes the enactment date. A valuation allowance is established when necessary to reduce deferred tax assets to amounts expected to be realized. There were no unrecognized material tax benefits at December 31, 2023, and September 30, 2023. Our policy is to recognize interest and penalties accrued on any unrecognized tax benefits as a component of income tax expense. There were no accrued interest or penalties associated with any unrecognized tax benefits, nor was any interest expense recognized during the periods presented. We have determined we have no uncertain tax positions. Tax returns are subject to examination by the federal and state taxing authorities for generally three years after filed. There are no income tax examinations currently in process. The Company files its income tax returns on the cash basis of accounting utilizing a December 31 tax year end. Deferred tax assets relating to current liabilities result from accounts payable and accrued expenses and unearned revenues which are not currently deductible for tax purposes. Deferred tax liabilities relating to current assets result from accounts receivables, unbilled receivables and prepaid expenses which are not currently recognized as income for tax reporting purposes. As of December 31, 2023, the Company has $472,183 of net operating loss carryforwards on tax basis, which is prepared on cash basis, that are available to offset future taxable income. In assessing the realization of deferred tax assets, management considers whether it is more likely than not that some portion or all of the deferred tax assets will be realized. The ultimate realization of deferred tax assets is dependent upon the generation of future taxable income during the periods in which those temporary differences become deductible. Management considers the scheduled reversal of deferred tax liabilities, projected future taxable income and tax planning strategies in making this assessment.

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<us-gaap:DeferredTaxAssetsOperatingLossCarryforwards contextRef="AsOf2023-12-31" decimals="0" id="fid_93" unitRef="USD"> 472183 </us-gaap:DeferredTaxAssetsOperatingLossCarryforwards>

<us-gaap:StockholdersEquityNoteDisclosureTextBlock contextRef="From2023-10-01to2023-12-31" id="fid_321">

9. Stockholders’ Equity Preferred Stock As of December 31, 2023, and September 30, 2023, we were authorized to issue a total 1,000,000 shares of preferred stock. There were no shares of Preferred Stock issued or outstanding as of December 31, 2023, and September 30, 2023. Common Stock As of December 31, 2023, and September 30, 2023, we were authorized to issue a total of 125,000,000 shares of common stock. As of December 31, 2023, and September 30, 2023, there were 34,505,520 shares of common stock issued and outstanding, respectively. During the three months ended December 31, 2023 and 2022, the Company did not issue any shares of common stock. Dividends During the three months ended December 31, 2023 and 2022, there were no dividends declared or paid.Common Stock Options During the three months ended December 31, 2023 and 2022, there were no stock options exercised or issued. A 2018 Equity Incentive Plan consisting of four million (4,000,000) shares of Common Stock was adopted by written consent of holders of 85% of the voting securities. No options or shares have been issued under this plan as of December 31, 2023 and September 30, 2023.

</us-gaap:StockholdersEquityNoteDisclosureTextBlock>

<us-gaap:PreferredStockSharesAuthorized contextRef="AsOf2023-12-31" decimals="0" id="fid_107" unitRef="Shares"> 1000000 </us-gaap:PreferredStockSharesAuthorized>

<us-gaap:CommonStockSharesAuthorized contextRef="AsOf2023-12-31" decimals="0" id="fid_101" unitRef="Shares"> 125000000 </us-gaap:CommonStockSharesAuthorized>

<us-gaap:CommonStockSharesIssued contextRef="AsOf2023-12-31" decimals="0" id="fid_103" unitRef="Shares"> 34505520 </us-gaap:CommonStockSharesIssued>

<us-gaap:CommonStockCapitalSharesReservedForFutureIssuance contextRef="AsOf2023-12-31_mmnd_The2018EquityIncentivePlanMember" decimals="0" id="fid_111" unitRef="Shares"> 4000000 </us-gaap:CommonStockCapitalSharesReservedForFutureIssuance>

<mmnd:PercentageOfVotingSecurities1 contextRef="AsOf2023-12-31_mmnd_The2018EquityIncentivePlanMember" decimals="INF" id="fid_112" unitRef="Pure"> 0.85 </mmnd:PercentageOfVotingSecurities1>

<us-gaap:ConcentrationRiskDisclosureTextBlock contextRef="From2023-10-01to2023-12-31" id="fid_322">

10. Concentration of Credit Risk and Major Customers For the three months ended December 31, 2023, three customers represented approximately 46%, 39% and 16%, respectively, of our total revenues. For the three months ended December 31, 2022, three customers represented approximately 49%, 31% and 14%, respectively, of our total revenues. As of December 31, 2023, three customers represented approximately 64%, 26% and 9%, respectively of our outstanding accounts receivable and unbilled receivables. As of September 30, 2023, three customers represented approximately 52%, 26% and 21%, respectively of our outstanding accounts receivable and unbilled receivables.

</us-gaap:ConcentrationRiskDisclosureTextBlock>

<us-gaap:ConcentrationRiskPercentage1 contextRef="From2023-10-01to2023-12-31_mmnd_Customer1Member_us-gaap_RevenueFromContractWithCustomerMember_us-gaap_CustomerConcentrationRiskMember" decimals="INF" id="fid_123" unitRef="Pure"> 0.46 </us-gaap:ConcentrationRiskPercentage1>

<us-gaap:ConcentrationRiskPercentage1 contextRef="From2023-10-01to2023-12-31_mmnd_Customer2Member_us-gaap_RevenueFromContractWithCustomerMember_us-gaap_CustomerConcentrationRiskMember" decimals="INF" id="fid_124" unitRef="Pure"> 0.39 </us-gaap:ConcentrationRiskPercentage1>

<us-gaap:ConcentrationRiskPercentage1 contextRef="From2023-10-01to2023-12-31_mmnd_Customer3Member_us-gaap_RevenueFromContractWithCustomerMember_us-gaap_CustomerConcentrationRiskMember" decimals="INF" id="fid_125" unitRef="Pure"> 0.16 </us-gaap:ConcentrationRiskPercentage1>

<mmnd:NumberOfMajorCustomers contextRef="From2022-10-01to2022-12-31_us-gaap_RevenueFromContractWithCustomerMember_us-gaap_CustomerConcentrationRiskMember" decimals="INF" id="fid_334" unitRef="Integer"> 3 </mmnd:NumberOfMajorCustomers>

<us-gaap:ConcentrationRiskPercentage1 contextRef="From2022-10-01to2022-12-31_mmnd_Customer1Member_us-gaap_RevenueFromContractWithCustomerMember_us-gaap_CustomerConcentrationRiskMember" decimals="INF" id="fid_335" unitRef="Pure"> 0.49 </us-gaap:ConcentrationRiskPercentage1>

<us-gaap:ConcentrationRiskPercentage1 contextRef="From2022-10-01to2022-12-31_mmnd_Customer2Member_us-gaap_RevenueFromContractWithCustomerMember_us-gaap_CustomerConcentrationRiskMember" decimals="INF" id="fid_336" unitRef="Pure"> 0.31 </us-gaap:ConcentrationRiskPercentage1>

<us-gaap:ConcentrationRiskPercentage1 contextRef="From2022-10-01to2022-12-31_mmnd_Customer3Member_us-gaap_RevenueFromContractWithCustomerMember_us-gaap_CustomerConcentrationRiskMember" decimals="INF" id="fid_337" unitRef="Pure"> 0.14 </us-gaap:ConcentrationRiskPercentage1>

<mmnd:NumberOfMajorCustomers contextRef="From2023-10-01to2023-12-31_us-gaap_AccountsReceivableMember_us-gaap_CustomerConcentrationRiskMember" decimals="INF" id="fid_114" unitRef="Integer"> 3 </mmnd:NumberOfMajorCustomers>

<us-gaap:ConcentrationRiskPercentage1 contextRef="From2023-10-01to2023-12-31_mmnd_Customer1Member_us-gaap_AccountsReceivableMember_us-gaap_CustomerConcentrationRiskMember" decimals="INF" id="fid_126" unitRef="Pure"> 0.64 </us-gaap:ConcentrationRiskPercentage1>

<us-gaap:ConcentrationRiskPercentage1 contextRef="From2023-10-01to2023-12-31_mmnd_Customer2Member_us-gaap_AccountsReceivableMember_us-gaap_CustomerConcentrationRiskMember" decimals="INF" id="fid_127" unitRef="Pure"> 0.26 </us-gaap:ConcentrationRiskPercentage1>

<us-gaap:ConcentrationRiskPercentage1 contextRef="From2023-10-01to2023-12-31_mmnd_Customer3Member_us-gaap_AccountsReceivableMember_us-gaap_CustomerConcentrationRiskMember" decimals="INF" id="fid_128" unitRef="Pure"> 0.09 </us-gaap:ConcentrationRiskPercentage1>

<mmnd:NumberOfMajorCustomers contextRef="From2022-10-01to2023-09-30_us-gaap_AccountsReceivableMember_us-gaap_CustomerConcentrationRiskMember" decimals="INF" id="fid_116" unitRef="Integer"> 3 </mmnd:NumberOfMajorCustomers>

<us-gaap:ConcentrationRiskPercentage1 contextRef="From2022-10-01to2023-09-30_mmnd_Customer1Member_us-gaap_AccountsReceivableMember_us-gaap_CustomerConcentrationRiskMember" decimals="INF" id="fid_120" unitRef="Pure"> 0.52 </us-gaap:ConcentrationRiskPercentage1>

<us-gaap:ConcentrationRiskPercentage1 contextRef="From2022-10-01to2023-09-30_mmnd_Customer2Member_us-gaap_AccountsReceivableMember_us-gaap_CustomerConcentrationRiskMember" decimals="INF" id="fid_121" unitRef="Pure"> 0.26 </us-gaap:ConcentrationRiskPercentage1>

<us-gaap:ConcentrationRiskPercentage1 contextRef="From2022-10-01to2023-09-30_mmnd_Customer3Member_us-gaap_AccountsReceivableMember_us-gaap_CustomerConcentrationRiskMember" decimals="INF" id="fid_122" unitRef="Pure"> 0.21 </us-gaap:ConcentrationRiskPercentage1>

<us-gaap:SubsequentEventsTextBlock contextRef="From2023-10-01to2023-12-31" id="fid_323">

11. Subsequent Events The Company has evaluated subsequent events through the date the financial statements were issued. The Company has determined that there are no such events that warrant disclosure or recognition in the consolidated financial statements presented herein, except for the change in fiscal year end as previously discussed (Note 2).

</us-gaap:SubsequentEventsTextBlock>

</xbrl>

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Filing Submission 0001477932-24-000794 – Alternative Formats (Word / Rich Text, HTML, Plain Text, et al.)

Mastermind, Inc. – ‘10-QT’ for 12/31/23 – ‘XML’

On: Friday, 2/16/24, at 3:23pm ET · For: 12/31/23 · Accession #: 1477932-24-794 · File #: 0-26533

Quarterly-Transition Report — Form 10-QFiling Table of Contents

‘XML’ — XBRL Instance — mmnd_10qt_htm

This Document is an XBRL File.

Quarterly-Transition Report — Form 10-Q

Filing Table of Contents