SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Tables)

9 Months Ended

Jun. 30, 2023

	For the Nine Months Ended June 30,
	2023			2022
Balance at beginning of period	$	8,149,517		$	11,587,761
Initial valuation of derivative liabilities included in debt discount		-			276,250
Initial valuation of derivative liabilities included in derivative expense		-			135,670
Reclassification of derivative liabilities to gain on debt extinguishment		(27,070	)		(953,922	)
Change in fair value included in derivative expense		(410,653	)		(7,047,656	)
Balance at end of period	$	7,711,794		$	3,998,103

	Nine Months Ended June 30,
	2023			2022
Net (loss) income per common share - basic:
Net (loss) income attributable to All For One Media Corp.	$	(454,142	)	$	6,451,551
Weighted average common shares outstanding - basic		8,660,801,885			5,371,285,175

Net (loss) income per common share - basic:	$	(0.00	)	$	0.00

Net (loss) income per common share - diluted:
Net (loss) income attributable to All For One Media Corp.	$	(454,142	)	$	6,451,551
Add: interest on debt		-			1,319,347
Add: initial derivative expense		-			135,670
Add: loss on extinguishment of debt, net		-			(512,257	)
Less: gain from change in fair value of derivative liabilities		-			(7,047,656	)
Less: gain debt modification		-			(764,999	)
Numerator for loss from operations per common share - diluted	$	(454,142	)	$	(418,344	)

Weighted average common shares outstanding - basic		8,660,801,885			5,371,285,175
Effect of dilutive securities:
Convertible notes payable		-			69,361,561,212
Weighted average common shares outstanding - diluted		8,660,801,885			74,732,876,387

Net loss per common share - diluted	$	(0.00	)	$	(0.00	)

ALL FOR ONE MEDIA CORP. 10-Q