8. CONCENTRATIONS

6 Months Ended

Mar. 31, 2020

Risks and Uncertainties [Abstract]

CONCENTRATIONS

NOTE 8          CONCENTRATIONS

Concentration of Revenues and Accounts Receivable

For the three and six months ended March 31, 2020 and 2019, the Company had significant customers with individual percentage of total revenues equaling 10% or greater. The risk of collecting on Accounts Receivable for all customers is enhanced as a result of the economic impact of the COVID-19 pandemic. The concentrations of revenues and accounts receivable for each reporting segment are as follows:

Distribution Segment Revenues Concentration

	For the Three Months Ended				For the Six Months Ended
	March 31,				March 31,
	2020		2019		2020		2019
Customer 1		15.9%		29.9%		23.6%		28.7%
Customer 2		37.0%		28.7%		35.6%		30.0%
Customer 3		20.5%		15.3%		16.9%		14.6%
Customer 4		11.6%		11.1%		8.3%		10.3%
Totals		85.0%		85.0%		84.4%		83.6%

Design Segment Revenues Concentration

	For the Three Months Ended				For the Six Months Ended
	March 31,				March 31,
	2020		2019		2020		2019
Customer 1		13.6%		23.2%		18.4%		18.6%
Customer 2		16.3%		7.9%		12.8%		10.5%
Customer 3		–		1.4%		–		11.4%
Customer 4		21.1%		–		15.4%		–
Customer 5		8.6%		5.1%		10.6%		4.0%
Totals		59.6%		37.6%		57.2%		44.5%

At March 31, 2020 and September 30, 2019, concentrations of accounts receivable with significant customers representing 10% or greater of segment accounts receivable were as follows:

Distribution Segment Accounts Receivable Concentration

	March 31, 2020		September 30, 2019
Customer 1		21.8%		21.2%
Customer 2		28.7%		29.0%
Customer 3		23.2%		23.6%
Customer 4		12.6%		15.7%
Totals		86.3%		89.5%

Design Segment Accounts Receivable Concentration

	March 31, 2020		September 30, 2019
Customer 1		9.7%		33.7%
Customer 2		36.1%		5.9%
Customer 3		14.2%		8.8%
Totals		60.0%		48.4%