INCOME TAXES (Tables)

6 Months Ended

Mar. 31, 2023

Income Tax Disclosure [Abstract]

Components of income (loss) before income taxes, after adjusting earnings for non-controlling interests

The components of (loss) earnings before income taxes, after adjusting the (loss) earnings for non-controlling interests, are as follows:

	Three months ended March 31,				Six months ended March 31,
	2023		2022		2023		2022
United States	$	(1,275,000)	$	1,016,000	$	(1,257,000)	$	1,908,000
Canada	35,000		1,174,000		1,185,000		1,467,000
	$	(1,240,000)	$	2,190,000	$	(72,000)	$	3,375,000

Schedule of components of the income tax (benefit) provision

The components of the income tax (benefit) provision are as follows:

	Three months ended March 31,				Six months ended March 31,
	2023		2022		2023		2022
Current	$	42,000	$	172,000	$	133,000	$	252,000
Deferred	(45,000)		(34,000)		(57,000)		(2,000)
	$	(3,000)	$	138,000	$	76,000	$	250,000