LEASES (Tables)

9 Months Ended

Jun. 30, 2023

Lessee Finance Leases And Operating Leases Abstract

Schedule of Finance Lease Obligations [Table Text Block]

	June 30, 2023		September 30, 2022		June 30, 2022
				PY		PY
A 2016 Hino truck leased from Donahue Transportation Services Corp, payable in monthly installments of $1,257, including interest at 4.532% per annum, through December 2024.	$	23,005	$	2,837	$	6,278
A 2018 Hino truck leased from Donahue Transportation Services Corp, payable in monthly installments of $1,154, including interest at 4.644% per annum, through August 2024.		14,671		24,358		27,512
A 2019 Hino truck leased from Donahue Transportation Services Corp, payable in monthly installments of $1,162, including interest at 4.181% per annum, through March 2025.		22,785		32,364		35,490
A 2019 Hino truck leased from Donahue Transportation Services Corp, payable in monthly installments of $1,151, including interest at 4.101% per annum, through December 2025.		30,202		39,482		42,512
A 2020 Hino truck leased from Donahue Transportation Services Corp, payable in monthly installments of $1,166, including interest at 5.406% per annum, through May 2027.		49,290		57,597		60,293
		139,953		156,638		172,085
Less current portion		(65,472)		(52,256)		(55,139)
Total finance lease obligations	$	74,481	$	104,382	$	116,946

Lease, Cost [Table Text Block]

	Three months		Three months		Nine months		Nine months
	Ended		Ended		Ended		Ended
	June 30, 2023		June 30, 2022		June 30, 2023		June 30, 2022
				PY				PY
Finance lease cost:
Amortization of ROU assets	$	14,464	$	15,919	$	43,392	$	47,758
Interest on lease liabilities		1,264		1,897		3,692		5,692
Operating lease cost		27,825		-		55,650		-
Total finance lease cost	$	43,553	$	17,816	$	102,734	$	53,450

Schedule Of Lease Supplemental Cash Flow Information [Table Text Block]

	Three months		Three months		Nine months		Nine months
	Ended		Ended		Ended		Ended
	June 30, 2023		June 30, 2022		June 30, 2023		June 30, 2022
				PY				PY
Cash paid for amounts included in the  measurement of lease liabilities:
Operating cash flows paid for interest portion of finance leases	$	10,308	$	3,251	$	18,319	$	8,772
Financing cash flows paid for principal portion of finance leases		15,908		15,276		45,439		45,309
Operating cash flows paid for operating leases		11,594		-		11,594		-

Schedule of Lease Supplemental Balance Sheet Information [Table Text Block]

	June 30, 2023		September 30 2022		June 30, 2022
				PY		PY
Operating lease:
Operating lease ROU asset, net	$	878,106	$	-	$	-
Current portion of operating lease liability	$	71,492	$	-	$	-
Long-term operating lease liability		809,778		-		-
Total operating lease liability	$	881,270	$	-	$	-
Finance leases:
Property and equipment, gross	$	434,573	$	405,819	$	405,819
Accumulated amortization		(374,463)		(331,071)		(315,151)
Property and equipment, net	$	60,110	$	74,748	$	90,668
Current portion of long-term liabilities	$	65,472	$	52,256	$	55,139
Long-term liabilities, less current portion		74,481		104,382		116,946
Total finance lease liabilities	$	139,953	$	156,638	$	172,085

Schedule of Lease Other Information [Table Text Block]

Weighted average remaining lease term
Finance leases	2.77 years	3.16 years	4.54 years
Operating leases	9.92 years	-	-
Weighted average discount rate
Finance leases	4.69%	4.69%	4.67%
Operating leases	4.69%	-	-

Lease, Finance Lease & Operating Lease, Liability, Fiscal Year Maturity [Table Text Block]

	Finance		Operating
For the Twelve Months Ending June 30,	Lease		Lease
2024	$	70,696	$	111,300
2025		47,535		111,300
2026		18,038		111,300
2027		12,826		111,300
2028		-		111,300
Thereafter		-		547,297
Total minimum lease payments		149,095		1,103,797
Less amount representing interest		(9,142)		(222,527)
Present value of lease payments		139,953		881,270
Less current portion		(65,472)		(71,492)
Finance lease obligations, net of current portion	$	74,481	$	809,778