INCOME TAXES (Details - Deferred tax) - USD ($)	Sep. 30, 2021	Sep. 30, 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	0	31,000
Interest expense limitation	40,000	0
Other items	16,000	21,000
Total deferred tax assets	2,951,000	2,289,000
Deferred tax liabilities
Depreciation	(18,000)	0
Prepaid expenses	(131,000)	(58,000)
Intangible assets	(216,000)	(245,000)
481 Election (IPS)	0	(99,000)
Total deferred tax liabilities	(365,000)	(402,000)
Valuation allowance	(2,586,000)	(1,887,000)
Net deferred tax assets	$ 0	$ 0