DISCONTINUED OPERATIONS

12 Months Ended

Sep. 30, 2020

Discontinued Operations and Disposal Groups [Abstract]

Disposal Groups, Including Discontinued Operations, Disclosure [Text Block]

15.    DISCONTINUED OPERATIONS

On June 2, 2020, the Company entered into a transition agreement, and changed their focus to a new line of business. As a result, the Company discontinued the solar business and all related operations. Pursuant to the reporting requirements of ASC 205-20, Presentation of Financial Statements – Discontinued Operations, the Company has determined that the business qualifies for presentation as a discontinued operation. Therefore, the Company has reclassified the business assets and liabilities as discontinued operations in the accompanying Balance Sheet and presented the operating results as discontinued operations in the accompanying statements of Operations and Statements of Cash Flows.

Financial information for the Company for years ended September 30, 2019 and 2020, respectively, are presented in the following table:

	Years Ended September 30,
	2020		2019
SALES	$	1,044,333	$	1,608,723
COST OF GOODS SOLD		822,603		856,165
GROSS PROFIT		221,730		752,558
OPERATING EXPENSES
Depreciation expense		478		580
TOTAL OPERATING EXPENSES OF DISCONTINUED OPERATIONS		478		580
NET INCOME (LOSS) FROM DISCONTINUED OPERATIONS	$	221,252	$	751,978

	September 30,
	2020		2019
ASSETS
CURRENT ASSETS
Contract receivables of discontinued operations		-		198,083
Total Current Assets of discontinued operations		-		198,083
Net Property and Equipment of discontinued operations		-		2,570
TOTAL ASSETS OF DISCONTINUED OPERATIONS	$	-	$	200,653
LIABILITIES
CURRENT LIABILITIES
Contract liabilities of discontinued operations		-		33,138
Total Current Liabilities of discontinued operations		-		33,138
TOTAL CURRENT LIABILITIES OF DISCONTINUED OPERATIONS		-		33,138