INCOME TAXES (Tables)

12 Months Ended

Sep. 30, 2021

Income Tax Disclosure [Abstract]

Schedule of income tax provision

	Fiscal 2021			Fiscal 2020
Current:
Federal	$	–		$	(4,000	)
State		–			13,000
Foreign		–			–
Deferred:
Federal		(506,000	)		414,000
State		(47,000	)		82,000
Foreign		(146,000	)		283,000
		(699,000	)		788,000
Change in valuation allowance		699,000			(779,000	)
Income tax provision/(benefit)	$	–		$	9,000

Schedule of deferred income taxes

	September 30,
	2021			2020
Deferred tax assets
Net operating losses	$	2,093,000		$	1,812,000
Share-based compensation		175,000			180,000
Excess tax over book basis in inventory		43,000			20,000
Reserves and other allowances		569,000			155,000
Accrued compensation		15,000			70,000
Depreciation		–			31,000
Interest expense limitation		40,000			–
Other items		16,000			21,000
Total deferred tax assets		2,951,000			2,289,000
Deferred tax liabilities
Depreciation		(18,000	)		–
Prepaid expenses		(131,000	)		(58,000	)
Intangible assets		(216,000	)		(245,000	)
481 Election (IPS)		–			(99,000	)
Total deferred tax liabilities		(365,000	)		(402,000	)
Valuation allowance		(2,586,000	)		(1,887,000	)
Net deferred tax assets	$	–		$	–

Reconciliation of effective tax rate

	Fiscal 2021			Fiscal 2020
U.S. federal statutory rate		21.0%			21.0%
State tax rate, net of federal benefit		(8.3%	)		(1.9%	)
Foreign rate differential		(2.6%	)		(14.9%	)
Tax return to provision adjustments		(78.8%	)		(12.7%	)
Effect of state tax rate change		(7.8%	)		1.5%
Change in valuation allowance		129.9%			41.1%
State income taxes		0.0%			(0.7%	)
Permanent differences		(53.4%	)		(33.9%	)
Effective tax rate		0.0%			(0.5%	)