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STATEMENTS OF CASH FLOWS (Unaudited) - USD ($)
6 Months Ended
Mar. 31, 2021
Mar. 31, 2020
Cash Flows from Operating Activities    
Net Income $ 708,558 $ 224,529
Adjustments to reconcile net income to net cash provided by operating activities:    
Depreciation and amortization 198,568 204,700
Changes in operating assets and liabilities:    
Accounts receivable 5,948 26,493
Inventory (21,294) (19,717)
Prepaid income taxes 152,200 (277,031)
Prepaid expenses (1,671) (1,810)
Accounts payable and accrued liabilities (314) 6,984
Accrued salaries and vacation (156,626) (251,163)
Rental deposits 969,230 528,015
Deferred taxes (47,700) (9,200)
Total adjustments 1,098,341 207,271
Net cash provided by operating activities 1,806,899 431,800
Cash Flows from Investing Activities    
Purchases of property and equipment (75,495) (352,844)
Net cash used in investing activities (75,495) (352,844)
Cash Flows from Financing Activities    
Borrowings on long-term debt 1,920
Principal payments on capital lease obligations (28,541) (22,009)
Net cash used in financing activities (26,621) (22,009)
Net increase in cash and cash equivalents 1,704,783 56,947
Cash and Cash Equivalents – Beginning of Period 6,452,110 5,076,024
Cash and Cash Equivalents – End of Period 8,156,893 5,132,971
Schedule of Payments of Interest and Taxes:    
Cash paid for interest $ 8,076 $ 10,940