1. BASIS OF PRESENTATION AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES: Inventories (Policies)

3 Months Ended

Dec. 31, 2019

Policies

Inventories

Inventories

Inventory, consisting principally of raw materials, work in process and finished goods held for production and sale, is stated at the lower of cost or net realizable value, cost being determined using the weighted average cost method. The Company reviews inventory levels at least quarterly and records a valuation allowance when appropriate. At December 31, 2019 and September 30, 2019, the carrying value of inventory of $680,195 and $500,986 respectively, reflected on the consolidated balance sheets is net of this adjustment.

	December 31, 2019	September 30, 2019
Raw materials	$ 430,393	$ 327,985
Finished goods	249,802	173,001
Less – Inventory reserve	-	-
Total	$ 680,195	$ 500,986