Item 9.01 Financial Statements and Exhibits.

(a) Financial Statements of Business Acquired.

1) The audited balance sheets of DIA as of September 30, 2021 and 2020, and the statements of operations, cash flows and changes in stockholders' equity (deficit) for the years ended September 30, 2021 and 2020, and the notes related thereto, are filed as Exhibit 99.1.

2) The unaudited balance sheet of DIA as of December 31, 2021, and the statements of operations, cash flows and changes in stockholders' equity (deficit) for the three months ended December 31, 2021, and the notes related thereto, are filed as Exhibit 99.2.

(b) Pro Forma Financial Information

Unaudited pro forma condensed combined statements of income of the Company and DIA for the year ended September 30, 2021 and for the three months ended December 31, 2021, unaudited pro forma condensed combined balance sheets of the Company and DIA as of September 30, 2021 and December 31, 2021, and the notes related thereto are filed as Exhibit 99.3.





(d) Exhibits.




Exhibit No.                              Description

99.1          Audited financial statements of DIA for the fiscal years ended
            September 30, 2021 and 2020.
99.2          Unaudited financial statements of DIA for the three months ended
            December 31, 2021 and 2020.
99.3          Unaudited pro forma condensed combined financial statements of the
            Company and DIA as of December 31, 2021, for the three months ended
            December 31, 2021 and for the year ended September 30, 2021.
101.INS*    Inline XBRL Instance Document.
101.SCH*    Inline XBRL Taxonomy Extension Schema Document.
101.CAL*    Inline XBRL Taxonomy Extension Calculation Linkbase Document.
101.DEF*    Inline XBRL Taxonomy Extension Definition Linkbase Document.
101.LAB*    Inline XBRL Taxonomy Extension Labels Linkbase Document.
101.PRE*    Inline XBRL Taxonomy Extension Presentation Linkbase Document.
104         Cover Page Interactive Data File (embedded within the Inline XBRL).

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