INCOME TAXES (Tables)

9 Months Ended

Jun. 30, 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 June 30,				Nine months ended June 30,
	2023		2022		2023		2022
United States	$	(477,000)	$	(271,000)	$	(1,734,000)	$	1,637,000
Canada	(403,000)		2,877,000		782,000		4,344,000
	$	(880,000)	$	2,606,000	$	(952,000)	$	5,981,000

Schedule of components of the income tax (benefit) provision

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

	Three months ended June 30,				Nine months ended June 30,
	2023		2022		2023		2022
Current	$	(121,000)	$	126,000	$	12,000	$	378,000
Deferred	(42,000)		(51,000)		(99,000)		(53,000)
	$	(163,000)	$	75,000	$	(87,000)	$	325,000