0001683168-22-000844.txt : 20220210 0001683168-22-000844.hdr.sgml : 20220210 20220210160558 ACCESSION NUMBER: 0001683168-22-000844 CONFORMED SUBMISSION TYPE: 10-Q PUBLIC DOCUMENT COUNT: 55 CONFORMED PERIOD OF REPORT: 20211231 FILED AS OF DATE: 20220210 DATE AS OF CHANGE: 20220210 FILER: COMPANY DATA: COMPANY CONFORMED NAME: Forward Industries, Inc. CENTRAL INDEX KEY: 0000038264 STANDARD INDUSTRIAL CLASSIFICATION: PLASTICS PRODUCTS, NEC [3089] IRS NUMBER: 131950672 STATE OF INCORPORATION: NY FISCAL YEAR END: 0930 FILING VALUES: FORM TYPE: 10-Q SEC ACT: 1934 Act SEC FILE NUMBER: 001-34780 FILM NUMBER: 22613906 BUSINESS ADDRESS: STREET 1: 700 VETERANS MEMORIAL HWY, SUITE 100 CITY: HAUPPAUGE STATE: NY ZIP: 11788 BUSINESS PHONE: 561-465-0030 MAIL ADDRESS: STREET 1: 700 VETERANS MEMORIAL HWY, SUITE 100 CITY: HAUPPAUGE STATE: NY ZIP: 11788 FORMER COMPANY: FORMER CONFORMED NAME: FORWARD INDUSTRIES INC DATE OF NAME CHANGE: 19950105 FORMER COMPANY: FORMER CONFORMED NAME: PROGRESS HEAT SEALING CO INC DATE OF NAME CHANGE: 19721111 10-Q 1 forward_i10q-123121.htm FORM 10-Q

UNITED STATES

SECURITIES AND EXCHANGE COMMISSION

WASHINGTON, D.C. 20549

FORM 10-Q

☒

QUARTERLY REPORT PURSUANT TO SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE ACT OF 1934

For the quarterly period ended December 31, 2021

☐

TRANSITION REPORT PURSUANT TO SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE ACT OF 1934

For the transition period from ________________ to ________________

Commission file number 001-34780

FORWARD INDUSTRIES, INC.

(Exact name of registrant as specified in its charter)

New York		13-1950672
(State or other jurisdiction of		(I.R.S. Employer
incorporation or organization)		Identification No.)

700 Veterans Memorial Highway, Suite 100, Hauppauge, NY		11788
(Address of principal executive offices)		(Zip Code)

Registrant’s telephone number, including area code: (631) 547-3041

Securities registered pursuant to Section 12(b) of the Act:

Title of each class

Trading Symbol(s)

Name of each exchange on which registered

Common Stock, par value $0.01

FORD

The Nasdaq Stock Market

(The Nasdaq Capital Market)

Indicate by check mark whether the registrant (1) has filed all reports required to be filed by Section 13 or 15(d) of the Securities Exchange Act of 1934 during the preceding 12 months (or for such shorter period that the registrant was required to file such reports), and (2) has been subject to such filing requirements for the past 90 days. Yes ☒ No ☐

Indicate by check mark whether the registrant has submitted electronically every Interactive Data File required to be submitted pursuant to Rule 405 of Regulation S-T (§232.405 of this chapter) during the preceding 12 months (or for such shorter period that the registrant was required to submit such files). Yes ☒ No ☐

Indicate by check mark whether the registrant is a large accelerated filer, an accelerated filer, a non-accelerated filer, smaller reporting company, or an emerging growth company. See the definitions of “large accelerated filer,” “accelerated filer,” “smaller reporting company,” and “emerging growth company” in Rule 12b-2 of the Exchange Act.

Large accelerated filer ☐		Accelerated filer ☐
Non-accelerated filer ☒		Smaller reporting company ☒
		Emerging growth company ☐

If an emerging growth company, indicate by checkmark if the registrant has elected not to use the extended transition period for complying with any new or revised financial accounting standards provided pursuant to Section 13(a) of the Exchange Act. ☐

Indicate by check mark whether the registrant is a shell company (as defined in Rule 12b-2 of the Exchange Act). Yes ☐ No ☒

There were 10,061,185 shares of the registrant’s common stock outstanding as of January 31, 2022.

FORWARD INDUSTRIES, INC. AND SUBSIDIARIES

PART I.	FINANCIAL INFORMATION	Page No.
Item 1.	Financial Statements
	Condensed Consolidated Balance Sheets at December 31, 2021 (Unaudited) and September 30, 2021	3
	Condensed Consolidated Statements of Operations (Unaudited) for the Three Months Ended December 31, 2021 and 2020	4
	Condensed Consolidated Statements of Shareholders' Equity (Unaudited) for the Three Months Ended December 31, 2021 and 2020	5
	Condensed Consolidated Statements of Cash Flows (Unaudited) for the Three Months Ended December 31, 2021 and 2020	6
	Notes to Condensed Consolidated Financial Statements	7
Item 2.	Management’s Discussion and Analysis of Financial Condition and Results of Operations	18
Item 3.	Quantitative and Qualitative Disclosures About Market Risk	24
Item 4.	Controls and Procedures	24

PART II.	OTHER INFORMATION
Item 1.	Legal Proceedings	25
Item 1A.	Risk Factors	25
Item 2.	Unregistered Sales of Equity Securities and Use of Proceeds	25
Item 3.	Defaults Upon Senior Securities	25
Item 4.	Mine Safety Disclosures	25
Item 5.	Other Information	25
Item 6.	Exhibits	25
	Signatures	26

PART I. FINANCIAL INFORMATION

ITEM 1. FINANCIAL STATEMENTS

FORWARD INDUSTRIES, INC. AND SUBSIDIARIES
CONDENSED CONSOLIDATED BALANCE SHEETS


	December 31,			September 30,
	2021			2021
Assets	(Unaudited)

Current assets:
Cash	$	2,432,225		$	1,410,365
Accounts receivable, net		8,788,041			8,760,715
Inventories, net		2,972,134			2,062,557
Prepaid expenses and other current assets		630,649			561,072

Total current assets		14,823,049			12,794,709

Property and equipment, net		213,826			167,997
Intangible assets, net		1,265,469			1,318,658
Goodwill		1,758,682			1,758,682
Operating lease right of use assets, net		3,844,425			3,743,242
Other assets		72,251			72,251

Total assets	$	21,977,702		$	19,855,539

Liabilities and shareholders' equity

Current liabilities:
Note payable to Forward China	$	1,550,000		$	–
Accounts payable		307,508			391,992
Due to Forward China		6,961,599			5,733,708
Deferred income		752,878			187,695
Current portion of earnout consideration		25,000			25,000
Current portion of operating lease liability		334,126			340,151
Accrued expenses and other current liabilities		662,519			529,497
Total current liabilities		10,593,630			7,208,043

Other liabilities:
Note payable to Forward China		–			1,600,000
Operating lease liability, less current portion		3,676,805			3,559,053
Earnout consideration, less current portion		45,000			45,000
Total other liabilities		3,721,805			5,204,053

Total liabilities		14,315,435			12,412,096

Commitments and contingencies		–			–

Shareholders' equity:
Common stock, par value $0.01 per share; 40,000,000 shares authorized; 10,061,185 shares issued and outstanding at December 31, 2021 and September 30, 2021		100,612			100,612
Additional paid-in capital		19,953,276			19,914,476
Accumulated deficit		(12,391,621	)		(12,571,645	)

Total shareholders' equity		7,662,267			7,443,443

Total liabilities and shareholders' equity	$	21,977,702		$	19,855,539

The accompanying notes are an integral part of the unaudited condensed consolidated financial statements.

FORWARD INDUSTRIES, INC. AND SUBSIDIARIES

CONDENSED CONSOLIDATED STATEMENTS OF OPERATIONS

(UNAUDITED)


	For the Three Months Ended December 31,
	2021		2020

Revenues, net	$	11,613,741	$	9,717,603
Cost of sales		8,994,973		7,454,717
Gross profit		2,618,768		2,262,886

Sales and marketing expenses		737,677		602,961
General and administrative expenses		1,666,877		1,827,418

Income/(loss) from operations		214,214		(167,493	)

Gain on forgiveness of note payable		–		(1,356,570	)
Fair value adjustment of earn-out consideration		–		(30,000	)
Interest income		–		(22,747	)
Interest expense		32,828		46,392
Other expense/(income), net		1,362		(3,604	)
Income before income taxes		180,024		1,199,036

Provision for income taxes		–		–

Net income	$	180,024	$	1,199,036

Earnings per share:
Basic	$	0.02	$	0.12
Diluted	$	0.02	$	0.12

Weighted average common shares outstanding:
Basic		10,061,185		9,885,563
Diluted		10,337,113		10,039,799

The accompanying notes are an integral part of the unaudited condensed consolidated financial statements.

FORWARD INDUSTRIES, INC. AND SUBSIDIARIES

CONDENSED CONSOLIDATED STATEMENTS OF SHAREHOLDERS' EQUITY

(UNAUDITED)


	For the Three Month Ended December 31, 2021
					Additional
	Common Stock				Paid-In		Accumulated
	Shares		Amount		Capital		Deficit			Total

Balance at September 30, 2021		10,061,185	$	100,612	$	19,914,476	$	(12,571,645	)	$	7,443,443

Share-based compensation		–		–		38,800		–			38,800
Net income		–		–		–		180,024			180,024

Balance at December 31, 2021		10,061,185	$	100,612	$	19,953,276	$	(12,391,621	)	$	7,662,267

	For the Three Month Ended December 31, 2020
					Additional
	Common Stock				Paid-In		Accumulated
	Shares		Amount		Capital		Deficit			Total

Balance at September 30, 2020		9,883,851	$	98,838	$	19,579,684	$	(13,095,450	)	$	6,583,072

Share-based compensation		–		–		41,457		–			41,457
Stock options exercised		2,500		25		1,650		–			1,675
Net income		–		–		–		1,199,036			1,199,036

Balance at December 31, 2020		9,886,351	$	98,863	$	19,622,791	$	(11,896,414	)	$	7,825,240

The accompanying notes are an integral part of the unaudited condensed consolidated financial statements.

FORWARD INDUSTRIES, INC. AND SUBSIDIARIES

CONDENSED CONSOLIDATED STATEMENTS OF CASH FLOWS

(UNAUDITED)


	For the Three Months Ended December 31,
	2021			2020
Operating Activities:
Net income	$	180,024		$	1,199,036
Adjustments to reconcile net income to net cash provided by/(used in) operating activities:
Share-based compensation		38,800			41,457
Depreciation and amortization		73,384			93,937
Bad debt expense		393			77,400
Gain on forgiveness of note payable		–			(1,356,570	)
Change in fair value of earn-out consideration		–			(30,000	)
Changes in operating assets and liabilities:
Accounts receivable		(27,719	)		(204,224	)
Inventories		(909,577	)		18,297
Prepaid expenses and other current assets		(69,577	)		80,180
Other assets		–			44,446
Accounts payable and due to Forward China		1,143,407			(154,771	)
Deferred income		565,183			(315,309	)
Net changes in operating lease liabilities		10,544			15,673
Accrued expenses and other current liabilities		133,022			(20,755	)
Net cash provided by/(used in) operating activities		1,137,884			(511,203	)

Investing Activities:
Purchases of property and equipment		(66,024	)		(30,482	)
Net cash used in investing activities		(66,024	)		(30,482	)

Financing Activities:
Repayment of notes payable		–			(41,904	)
Repayment of note payable to Forward China		(50,000	)		–
Proceeds from stock options exercised		–			1,675
Repayments of finance leases		–			(10,389	)
Net cash used in financing activities		(50,000	)		(50,618	)

Net increase/(decrease) in cash		1,021,860			(592,303	)
Cash at beginning of period		1,410,365			2,924,627
Cash at end of period	$	2,432,225		$	2,332,324

Supplemental Disclosures of Cash Flow Information:
Cash paid for interest	$	32,828		$	46,281
Cash paid for taxes	$	–		$	50

Supplemental Disclosures of Non-Cash Information:
Lease assets recorded	$	204,881		$	–
Lease liabilities recorded	$	204,881		$	–

The accompanying notes are an integral part of the unaudited condensed consolidated financial statements.

FORWARD INDUSTRIES, INC. AND SUBSIDIARIES
NOTES TO CONDENSED CONSOLIDATED FINANCIAL STATEMENTS

NOTE 1

OVERVIEW

Business

Forward Industries, Inc. (“Forward”, “we”, “our” or the “Company”) is a fully integrated design, development and manufacturing solution provider for top tier medical and technology customers worldwide. As a result of the continued expansion of our design and development capabilities through our wholly-owned subsidiaries, we are now able to introduce proprietary products to the market from concepts brought to us from a number of different sources, both inside and outside the Company.

Liquidity

For the three months ended December 31, 2021, the Company generated net income of $180,000, and $1,138,000 of cash flows from operating activities. We believe our existing cash balance and working capital will be sufficient to meet our liquidity needs through at least February 28, 2023.

Impact of COVID-19

The COVID-19 pandemic continues to impact our business. The increase in global consumer demand, coupled with the global shipping container shortage, dramatically increased demand for both ocean freight and ground transportation. These factors led to a significant increase in freight costs, particularly from the Asia-Pacific region. Labor shortages at US ports and in ground transportation services caused container ships to spend a significant amount of time waiting to be unloaded and to arrive at our warehouses. These factors caused an increase in the demand and cost of ground transportation and delayed consumer availability for many of our products in the first quarter of fiscal 2022. The timing and extent of these COVID-19 related transportation disruptions is still largely unknown but are expected to continue throughout fiscal 2022.

COVID-19 may further impact our business in ways we cannot predict, and such impacts could be significant. The current and economic impact may continue to negatively impact our results of operations, cash flows and financial position in future periods as well as that of our customers, including their ability to pay for our services and to choose to allocate their budgets to new or existing projects which may or may not require our services. The long-term financial impact on our business cannot be reasonably estimated at this time. As a result, the effects of COVID-19 may not be fully reflected in our financial results until future periods.

Until the pandemic is fully controlled, we expect business conditions to remain challenging. In response to these challenges, we will continue to focus on those factors that we can control: closely managing and controlling our expenses; aligning our design and development schedules with demand in a proactive manner as there are changes in market conditions to minimize our cash operating costs; pursuing further improvements in the productivity and effectiveness of our development, selling and administrative activities and, where appropriate, taking advantage of opportunities to enhance our business growth and strategy.

NOTE 2

ACCOUNTING POLICIES

Basis of Presentation

The accompanying condensed consolidated financial statements include the accounts of Forward Industries, Inc. and all of its subsidiaries: Forward Industries (IN), Inc., (“Forward US”), Forward Industries (Switzerland) GmbH, (“Forward Switzerland”), Forward Industries UK Limited, (“Forward UK”), Intelligent Product Solutions, Inc., (“IPS”) and Kablooe, Inc., (“Kablooe”). The terms “Forward”, “we”, “our” or the “Company” as used throughout this document are used to indicate Forward Industries, Inc. and all of its subsidiaries. All significant intercompany transactions and balances have been eliminated in consolidation.

FORWARD INDUSTRIES, INC. AND SUBSIDIARIES
NOTES TO CONDENSED CONSOLIDATED FINANCIAL STATEMENTS

In the opinion of management, the accompanying condensed consolidated financial statements presented in this Quarterly Report on Form 10-Q reflect all normal recurring adjustments necessary to present fairly the financial position and results of operations and cash flows for the interim periods presented herein, but are not necessarily indicative of the results of operations for the year ending September 30, 2022. These condensed consolidated financial statements should be read in conjunction with the Company’s audited consolidated financial statements included in its Annual Report on Form 10-K for the fiscal year ended September 30, 2021, and with the disclosures and risk factors presented therein. The September 30, 2021 condensed consolidated balance sheet has been derived from the audited consolidated financial statements.

Accounting Estimates

The preparation of the Company’s condensed consolidated financial statements in conformity with accounting principles generally accepted in the United States of America (“U.S. GAAP”) requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosures of contingent assets and liabilities at the date of the condensed consolidated financial statements and the reported amounts of revenues and expenses during the reporting periods. Actual results could differ from those estimates and assumptions.

Throughout this document, certain dollar amounts and percentages have been rounded to their approximate values.

Segment Reporting

The Company has three reportable segments: OEM distribution, retail distribution and design. The OEM distribution segment sources and distributes carrying cases and other accessories for medical monitoring and diagnostic kits and a variety of other portable electronic and non-electronic devices directly to OEMs or their contract manufacturers worldwide. The retail distribution segment sources and sells smart-enabled furniture and a variety of other products to customers predominantly located in the U.S. through agreements with various retailers, both in stores and through online retailer websites. The design segment consists of two operating segments (IPS and Kablooe, which have been aggregated into one reportable segment) that provide a full spectrum of hardware and software product design and engineering services to customers predominantly located in the U.S. See Note 5 for more information on segments.

Accounts Receivable

Accounts receivable consist of unsecured trade accounts with customers. The Company maintains an allowance for doubtful accounts, which is recorded as a reduction to accounts receivable on the condensed consolidated financial statements. Collectability of accounts receivable is estimated by evaluating the number of days accounts are outstanding, customer payment history, recent payment trends and perceived creditworthiness, adjusted as necessary based on specific customer situations. At December 31, 2021, September 30, 2021 and September 30, 2020, the Company had allowances for doubtful accounts of $90,000, $90,000 and $249,000, respectively, for the OEM distribution segment and $706,000, $706,000 and $347,000, respectively, for the design segment. The Company did not have any allowances for doubtful accounts related to its retail distribution segment at December 31, 2021, September 30, 2021 or September 30, 2020.

The Company has sales agreements with various retailers which contain different terms for trade discounts, promotional and other allowances. At December 31, 2021, September 30, 2021 and September 30, 2020, the Company recorded accounts receivable allowances of $47,000, $0 and $0, respectively, for the retail distribution segment.

FORWARD INDUSTRIES, INC. AND SUBSIDIARIES
NOTES TO CONDENSED CONSOLIDATED FINANCIAL STATEMENTS

Revenue Recognition

Distribution Segment

The Company generally recognizes revenue in its OEM and retail distribution segments when: (i) finished goods are shipped to its customers (in general, these conditions occur at either point of shipment or point of destination, depending on the terms of sale and transfer of control); (ii) there are no other deliverables or performance obligations; and (iii) there are no further obligations to the customer after the title of the goods has transferred. When the Company receives consideration before achieving the criteria previously mentioned, it records a contract liability, which is classified as a component of deferred income in the accompanying condensed consolidated balance sheets. The retail distribution segment had contract liabilities of $0, $0 and $75,000 at December 31, 2021, September 30, 2021 and September 30, 2020, respectively. The OEM distribution segment had no contract liabilities at December 31, 2021, September 30, 2021 or September 30, 2020.

Design Segment

The Company applies the “cost to cost” and “right to invoice” methods of revenue recognition to the contracts with customers in the design segment. The design segment typically engages in two types of contracts: (i) time and material and (ii) fixed price. The Company recognizes revenue over time on its time and material contracts utilizing a “right to invoice” method. Revenues from fixed price contracts that require performance of services that are not related to the production of tangible assets are recognized by using cost inputs to measure progress toward the completion of its performance obligations, or the “cost to cost” method. Revenues from fixed price contracts that contain specific deliverables are recognized when the performance obligation has been satisfied or the transfer of goods to the customer has been completed and accepted.

Recognized revenues that will not be billed until a later date, or contract assets, are recorded as an asset and classified as a component of accounts receivable in the accompanying condensed consolidated balance sheets. The design segment had contract assets of $764,000, $693,000 and $649,000 at December 31, 2021, September 30, 2021 and September 30, 2020, respectively. Contracts where collections to date have exceeded recognized revenues, or contract liabilities, are recorded as a liability and classified as a component of deferred income in the accompanying condensed consolidated balance sheets. The design segment had contract liabilities of $753,000, $188,000 and $410,000 at December 31, 2021, September 30, 2021 and September 30, 2020, respectively.

Goodwill

The Company reviews goodwill for impairment at least annually, or more often if triggering events occur. The Company has two reporting units with goodwill (the IPS and Kablooe operating segments) and we perform our annual goodwill impairment test on September 30, the end of the fiscal year, or upon the occurrence of a triggering event. The Company has the option to perform a qualitative assessment to determine if an impairment is more likely than not to have occurred. If the Company can support the conclusion that it is not more likely than not that the fair value of a reporting unit is less than its carrying amount, then the Company would not need to perform a quantitative impairment test for the reporting unit. If the Company cannot support such a conclusion or does not elect to perform the qualitative assessment, then the Company will perform the quantitative assessment by comparing the fair value of the reporting unit with its carrying amount, including goodwill. If the fair value of the reporting unit exceeds its carrying value, no impairment charge is recognized. If the fair value of the reporting unit is less than its carrying value, an impairment charge will be recognized for the amount by which the reporting unit’s carrying amount exceeds its fair value. A significant amount of judgment is required in performing goodwill impairment tests including estimating the fair value of a reporting unit. Management evaluated and concluded that there were no indications goodwill was impaired at December 31, 2021.

FORWARD INDUSTRIES, INC. AND SUBSIDIARIES
NOTES TO CONDENSED CONSOLIDATED FINANCIAL STATEMENTS

Intangible Assets

Intangible assets include trademarks and customer relationships, which were acquired as part of the acquisitions of IPS in Fiscal 2018 and Kablooe in Fiscal 2020 and are amortized over their estimated useful lives, which are periodically evaluated for reasonableness.

Our intangible assets are reviewed for impairment whenever events or changes in circumstances indicate that the carrying amount of an asset may not be recoverable. In assessing the recoverability of our intangible assets, we must make estimates and assumptions regarding future cash flows and other factors to determine the fair value of the respective assets. These estimates and assumptions could have a significant impact on whether an impairment charge is recognized and the magnitude of any such charge. Fair value estimates are made at a specific point in time, based on relevant information. These estimates are subjective in nature and involve uncertainties and matters of significant judgments and therefore cannot be determined with precision. Changes in assumptions could significantly affect the estimates. If these estimates or material related assumptions change in the future, we may be required to record impairment charges related to our intangible assets. Management evaluated and concluded that there were no impairments of intangible assets at December 31, 2021.

Income Taxes

The Company recognizes future tax benefits and liabilities measured at enacted rates attributable to temporary differences between financial statement and income tax bases of assets and liabilities and to net tax operating loss carryforwards to the extent that realization of these benefits is more likely than not. At December 31, 2021, there was no change to our assessment that a full valuation allowance was required against all net deferred tax assets as it is not probable that such deferred tax assets will be realized. Accordingly, any deferred tax provision or benefit was offset by an equal and opposite change to the valuation allowance. No current book income tax provision was recorded against book net income due to the existence of significant net operating loss carryforwards.

Fair Value Measurements

We perform fair value measurements in accordance with the guidance provided by Accounting Standards Codification (“ASC”) 820, “Fair Value Measurement.” ASC 820 defines fair value as the price that would be received from selling an asset or paid to transfer a liability in an orderly transaction between market participants at the measurement date. When determining the fair value measurements for assets and liabilities required to be recorded at their fair values, we consider the principal or most advantageous market in which we would transact and consider assumptions that market participants would use when pricing the assets or liabilities, such as inherent risk, transfer restrictions, and risk of nonperformance.

ASC 820 establishes a fair value hierarchy that requires an entity to maximize the use of observable inputs and minimize the use of unobservable inputs when measuring fair value. An asset's or liability's categorization within the fair value hierarchy is based upon the lowest level of input that is significant to the fair value measurement. ASC 820 establishes three levels of inputs that may be used to measure fair value:

Level 1: quoted prices in active markets for identical assets or liabilities;

Level 2: inputs other than Level 1 that are observable, either directly or indirectly, such as quoted prices in active markets for similar assets or liabilities, quoted prices for identical or similar assets or liabilities in markets that are not active, or other inputs that are observable or can be corroborated by observable market data for substantially the full term of the assets or liabilities; or

Level 3: unobservable inputs that are supported by little or no market activity and that are significant to the fair values of the assets or liabilities.

FORWARD INDUSTRIES, INC. AND SUBSIDIARIES
NOTES TO CONDENSED CONSOLIDATED FINANCIAL STATEMENTS

Leases

Lease assets and liabilities are recognized at the commencement date based on the present value of lease payments over the lease term, using the Company’s incremental borrowing rate commensurate with the lease term, since the Company’s lessors do not provide an implicit rate, nor is one readily available. The Company has certain leases that may include an option to renew and when it is reasonably probable to exercise such option, the Company will include the renewal option terms in determining the lease asset and lease liability. Lease assets represent the Company’s right to use an underlying asset for the lease term and lease liabilities represent the Company’s obligation to make lease payments arising from the lease. Lease expense for lease payments is recognized on a straight-line basis over the lease term. Operating lease assets are shown as right of use assets and financing lease assets are a component of property and equipment on the condensed consolidated balance sheets. The current and long-term portions of operating and financing lease liabilities are shown separately as such on the condensed consolidated balance sheets.

Reclassifications

Certain amounts in the accompanying financial statements at and for the three months ended December 31, 2020 have been reclassified to conform to the current year presentation.

Recent Accounting Pronouncements

In November 2019, the Financial Accounting Standards Board (“FASB”) issued ASU 2019-11, “Codification Improvements to Topic 326, Financial Instruments – Credit Losses.” ASU 2019-11 is an accounting pronouncement that provides clarity to and amends earlier guidance on this topic and would be effective concurrently with the adoption of such earlier guidance. This pronouncement is effective for fiscal years beginning after December 15, 2022 and interim periods within those fiscal years. The Company is currently evaluating the effects of this pronouncement on its condensed consolidated financial statements.

In December 2019, the FASB issued ASU 2019-12 “Income Taxes (Topic 740): Simplifying the Accounting for Income Taxes.” This guidance removes certain exceptions to the general principles in Topic 740 and provides consistent application of U.S. GAAP by clarifying and amending existing guidance. The effective date of the new guidance for public companies is for fiscal years beginning after December 15, 2020 and interim periods within those fiscal years. Early adoption is permitted. The Company adopted this guidance in the first quarter of fiscal 2022 with no material impact to its condensed consolidated financial statements.

NOTE 3

INTANGIBLE ASSETS AND GOODWILL

Intangible Assets

The Company’s intangible assets consist of the following:

Intangible Assets
	December 31, 2021									September 30, 2021
	Trademarks			Customer Relationships			Total Intangible Assets			Trademarks			Customer Relationships			Total Intangible Assets

Gross carrying amount	$	585,000		$	1,390,000		$	1,975,000		$	585,000		$	1,390,000		$	1,975,000
Less accumulated amortization		(135,000	)		(575,000	)		(710,000	)		(125,000	)		(531,000	)		(656,000	)
Net carrying amount	$	450,000		$	815,000		$	1,265,000		$	460,000		$	859,000		$	1,319,000

FORWARD INDUSTRIES, INC. AND SUBSIDIARIES
NOTES TO CONDENSED CONSOLIDATED FINANCIAL STATEMENTS

The Company’s intangible assets were acquired as a result of the acquisitions of Kablooe and IPS in Fiscal 2020 and Fiscal 2018, respectively, and relate to the design segment of our business. Intangible assets are amortized over their expected useful lives of 15 years for the trademarks and 8 years for the customer relationships. During the three months ended December 31, 2021 and 2020, the Company recorded amortization expense related to intangible assets of $54,000, which is included in general and administrative expenses in the Company’s condensedconsolidated statements of operations.

At December 31, 2021, estimated amortization expense for the Company’s intangible assets for each of the next five years and thereafter is as follows:

Estimated amortization expense
Remainder of Fiscal 2022	$	159,000
Fiscal 2023		213,000
Fiscal 2024		213,000
Fiscal 2025		213,000
Fiscal 2026		121,000
Thereafter		346,000
Total	$	1,265,000

Goodwill

Goodwill represents the future economic benefits of assets acquired in a business combination that are not individually identified or separately recognized. The Company’s goodwill resulted from the acquisitions of Kablooe and IPS in Fiscal 2020 and Fiscal 2018, respectively. The goodwill associated with the IPS acquisition is not deductible for tax purposes, but the goodwill associated with the Kablooe acquisition is deductible for tax purposes. All of the Company’s goodwill is held under the design segment of our business.

NOTE 4

FAIR VALUE MEASUREMENTS

The earnout consideration of $70,000 at December 31, 2021 and September 30, 2021 represents the fair value of the contingent earnout consideration related to the acquisition of Kablooe. The fair value of the earnout liability is measured on a recurring basis at each reporting date using a Black-Scholes valuation model with inputs categorized within level three of the fair value hierarchy. The current and non-current portions of this liability are shown in the corresponding categories on the condensed consolidated balance sheets in each period presented. During the three months ended December 31, 2021, there were no changes to the fair value of this earnout liability.

NOTE 5

SEGMENTS AND CONCENTRATIONS

The Company has three reportable segments: OEM distribution, retail distribution and design. See Note 2 for more information on the composition and accounting policies of our reportable segments.

Our chief operating decision maker (“CODM”) regularly reviews revenue and operating income for each segment to assess financial results and allocate resources. In Fiscal 2021, due to the growth of our retail division, we determined it to be a separate reportable segment. For our OEM and retail distribution segments, we exclude general and administrative and general corporate expenses from their measure of profitability as these expenses are not allocated to the segments and therefore not included in the measure of profitability used by the CODM. For the design segment, general and administrative expenses directly attributable to that segment are included in its measure of profitability as these expenses are included in the measure of its profitability reviewed by the CODM. We do not include intercompany activity in our segment results shown below to be consistent with the information that is presented to the CODM. Segment assets consist of accounts receivable and inventory, which are regularly reviewed by the CODM, as well as goodwill and intangible assets resulting from design segment acquisitions.

FORWARD INDUSTRIES, INC. AND SUBSIDIARIES
NOTES TO CONDENSED CONSOLIDATED FINANCIAL STATEMENTS

The results of operations for the three months ended December 31, 2020 for each segment discussed below have been reformatted from what was previously disclosed to segregate the retail distribution segment and exclude general corporate expenses from segment operating income to show them as a reconciling item so that results are comparable to the current period presentation.

Information by segment and related reconciliations are shown in tables below:

Segment operating income (loss)
	For the Three Months Ended December 31,
	2021			2020
Revenues:
OEM distribution	$	5,242,000		$	5,214,000
Retail distribution		1,392,000			392,000
Design		4,980,000			4,112,000
Total segment revenues	$	11,614,000		$	9,718,000

Operating Income/(Loss):
OEM distribution	$	497,000		$	417,000
Retail distribution		(228,000	)		(179,000	)
Design		585,000			177,000
Total segment operating income		854,000			415,000
General corporate expenses		(640,000	)		(582,000	)
Total income/(loss) from operations		214,000			(167,000	)
Other expense/(income), net		34,000			(1,366,000	)
Income before income taxes	$	180,000		$	1,199,000

Depreciation and Amortization:
OEM distribution	$	2,000		$	2,000
Design		71,000			92,000
Total depreciation and amortization	$	73,000		$	94,000


	December 31, 2021		September 30, 2021
Segment Assets:
OEM distribution	$	5,218,000	$	5,898,000
Retail distribution		3,217,000		2,178,000
Design		6,349,000		5,824,000
Total segment assets		14,784,000		13,900,000
General corporate assets		7,194,000		5,956,000
Total assets	$	21,978,000	$	19,856,000

For the three months ended December 31, 2021 and 2020, the Company had two significant customers in the OEM distribution segment whose individual percentage of the Company’s consolidated revenues was 10% or greater. Revenues from these customers or their affiliates or contract manufacturers were $1,566,000 and $1,357,000 for the three months ended December 31, 2021 and $1,574,000 and $1,280,000 for the three months ended December 31, 2020.

At December 31, 2021 and September 30, 2021, the Company had customers in the OEM distribution segment whose accounts receivable balance accounted for 10% or more of the Company’s consolidated accounts receivable. Accounts receivable from these customers or their affiliates or contract manufacturers were $1,386,000 and $891,000 at December 31, 2021 and $1,454,000, $1,259,000 and $1,138,000 at September 30, 2021.

FORWARD INDUSTRIES, INC. AND SUBSIDIARIES
NOTES TO CONDENSED CONSOLIDATED FINANCIAL STATEMENTS

NOTE 6

SHARE-BASED COMPENSATION

Stock Options

In October 2021, the Company granted options to non-employee directors to purchase an aggregate of 58,000 shares of its common stock at an exercise price of $2.39 per share. The options expire five years from the date of grant, approximately half vested immediately and approximately half vest one year from the date of grant. The options have a weighted average grant-date fair value of $1.03 per share and an aggregate grant-date fair value of $60,000, which will be recognized ratably over the vesting period. There were no options granted during the three months ended December 31, 2020.

There were no options exercised during the three months ended December 31, 2021. During the three months ended December 31, 2020, the Company issued 2,500 shares of its common stock pursuant to the exercise of stock options for aggregate cash proceeds of $2,000, which had an aggregate intrinsic value of $2,000.

The Company recognized compensation expense for stock option awards of $39,000 and $41,000 during the three months ended December 31, 2021 and 2020, respectively, in its condensed consolidated statements of operations. At December 31, 2021, there was $25,000 of total unrecognized compensation cost related to nonvested stock option awards that is expected to be recognized over a weighted average period of 0.7 years.

NOTE 7

EARNINGS PER SHARE

Basic earnings per share data for each period presented is computed using the weighted average number of shares of common stock outstanding during each such period. Diluted earnings per share data is computed using the weighted average number of common and dilutive common equivalent shares outstanding during each period. Dilutive common-equivalent shares consist of shares that would be issued upon the exercise of stock options and warrants, computed using the treasury stock method. A reconciliation of basic and diluted earnings per share is as follows:


	For the Three Months Ended December 31,
	2021		2020
Numerator:
Net income	$	180,000	$	1,199,000
Denominator:
Weighted average common shares outstanding		10,061,000		9,886,000
Dilutive common share equivalents		276,000		154,000
Weighted average diluted shares outstanding		10,337,000		10,040,000

Earnings per share:
Basic	$	0.02	$	0.12
Diluted	$	0.02	$	0.12

FORWARD INDUSTRIES, INC. AND SUBSIDIARIES
NOTES TO CONDENSED CONSOLIDATED FINANCIAL STATEMENTS

The following securities were excluded from the calculation of diluted earnings per share in each period because their inclusion would have been anti-dilutive:


	For the Three Months Ended December 31,
	2021		2020
Options		58,000		136,000
Warrants		–		151,000
Total potentially dilutive shares		58,000		287,000

NOTE 8

RELATED PARTY TRANSACTIONS

Buying Agency and Supply Agreement

The Company has a Buying Agency and Supply Agreement (the “Supply Agreement”) with Forward Industries Asia-Pacific Corporation, (“Forward China”). The Supply Agreement provides that, upon the terms and subject to the conditions set forth therein, Forward China will act as the Company’s exclusive buying agent and supplier of Products (as defined in the Supply Agreement) in the Asia-Pacific region. The Company purchases products at Forward China’s cost and pays Forward China a monthly service fee equal to the sum of: (i) $100,000 and (ii) 4% of “Adjusted Gross Profit”, which is defined as the selling price less the cost from Forward China. The Supply Agreement expires October 22, 2023. Terence Wise, Chief Executive Officer and Chairman of the Company, is the owner of Forward China. In addition, Jenny P. Yu, a Managing Director of Forward China, beneficially owns more than 5% of the Company’s common stock. The Company recorded service fees to Forward China of $362,000 and $343,000 during the three months ended December 31, 2021 and 2020, respectively, which are included as a component of cost of sales upon sales of the related products.

The Company made prepayments to Forward China for inventory purchases of $327,000 and $317,000 at December 31, 2021 and September 30, 2021, respectively, which is included in prepaid expenses and other current assets on the condensed consolidated balance sheets.

Promissory Note

On January 18, 2018, the Company issued a $1,600,000 promissory note payable to Forward China to fund the acquisition of IPS. The promissory note bears an interest rate of 8% per annum and had an original maturity date of January 18, 2019. Monthly interest payments commenced on February 18, 2018 with the principal due at maturity. The Company incurred and paid $32,000 in interest expense associated with this note in the three months ended December 31, 2021 and 2020. The maturity date of this note was extended to December 31, 2022. The maturity date of this note has been extended on several occasions to assist the Company with liquidity. The Company made principal payments of $50,000 on this note during the three months ended December 31, 2021.

Related Party Activity

In October 2020, the Company began selling smart-enabled furniture, which is sourced by Forward China and sold in the U.S under the Koble brand name. The Koble brand is owned by The Justwise Group Ltd., a company owned by Terence Wise, Chief Executive Officer and Chairman of the Company. The Company recognized revenues from the sale of Koble products of $540,000 and $186,000 in the three months ended December 31, 2021 and 2020, respectively.

FORWARD INDUSTRIES, INC. AND SUBSIDIARIES
NOTES TO CONDENSED CONSOLIDATED FINANCIAL STATEMENTS

NOTE 9

LEGAL PROCEEDINGS

As previously disclosed, on August 21, 2020, IPS was named a third-party defendant in a patent dispute claim in the U.S. District Court for the Eastern District of New York. The complaint, which contains no specific amount of monetary damages, asserts that certain intellectual property was misappropriated by IPS and one of its former employees. In October 2021, the Court ruled that the misappropriation claim was invalid. The remaining allegation was that IPS breached a non-disclosure agreement with a party to the case. In January 2022, all claims in this matter were dismissed without prejudice.

From time to time, the Company may become a party to other legal actions or proceedings in the ordinary course of its business. At December 31, 2021, there were no such actions or proceedings, either individually or in the aggregate, that, if decided adversely to the Company’s interests, the Company believes would be material to its operation or cash flow.

NOTE 10

LINE OF CREDIT

The Company, specifically IPS, has a $1,300,000 revolving line of credit which was renewed in May 2021. The line of credit has a maturity date of May 31, 2022, is guaranteed by the Company and is secured by all of IPS’ assets. The interest rate on the line of credit is 0.75% above The Wall Street Journal prime rate. The effective interest rate was 4.0% at both December 31, 2021 and September 30, 2021. At December 31, 2021, the Company had $1,300,000 available under the line of credit. The Company is subject to certain debt-service ratio requirements which are measured annually. At September 30, 2021, the Company was in compliance with such covenants.

NOTE 11

DEBT

On April 18, 2020, the Company entered into a loan in an aggregate principal amount of $1,357,000 under the Paycheck Protection Program (the “PPP loan”) pursuant to the U.S. Coronavirus Aid, Relief, and Economic Security Act (the “CARES Act”). The loan was unsecured, bore interest at a rate of 1% per annum, and was scheduled to mature on April 18, 2022. In October 2020, the Company filed for forgiveness of this loan and in December 2020, the Small Business Administration (“SBA”) approved its forgiveness request. The forgiveness has been accounted for as an extinguishment of debt and the resulting gain has been recorded as forgiveness of note payable on the condensed consolidated financial statements for the three months ended December 31, 2020. There is a six-year period during which the SBA can review the Company’s forgiveness.

In connection with the acquisition of Kablooe, the Company assumed a loan payable with a principal amount of $170,000. The loan matured in August 2021, bore interest at a rate of 6.0% per annum and was secured by all of Kablooe’s assets. Interest and principal payments of $15,000 were made monthly until maturity.

NOTE 12

LEASES

The Company’s operating leases are primarily for corporate, sales and administrative office space. Total operating lease expense for the three months ended December 31, 2021 was $156,000, of which $14,000 was recorded in sales and marketing expenses and $142,000 was recorded in general and administrative expenses on the condensed consolidated statements of operations. Total operating lease expense for the three months ended December 31, 2020 was $153,000, of which $14,000 was recorded in sales and marketing expenses and $139,000 was recorded in general and administrative expenses on the condensed consolidated statements of operations. Cash paid for amounts included in operating lease liabilities for the three months ended December 31, 2021 and 2020, which have been included in cash flows from operating activities, was $149,000 and $111,000, respectively.

FORWARD INDUSTRIES, INC. AND SUBSIDIARIES
NOTES TO CONDENSED CONSOLIDATED FINANCIAL STATEMENTS

At December 31, 2021, the Company’s operating leases had a weighted average remaining lease term of 8.8 years and a weighted average discount rate of 5.6%.

At December 31, 2021, future minimum payments under non-cancellable operating leases were as follows:


Remainder of Fiscal 2022	$	452,000
Fiscal 2023		626,000
Fiscal 2024		639,000
Fiscal 2025		556,000
Fiscal 2026		510,000
Thereafter		2,398,000
Total future minimum lease payments		5,181,000
Less imputed interest		(1,170,000	)
Present value of lease liabilities	$	4,011,000

ITEM 2.

MANAGEMENT’S DISCUSSION AND ANALYSIS OF FINANCIAL CONDITION AND RESULTS OF OPERATIONS

The following discussion and analysis should be read in conjunction with our unaudited condensed consolidated financial statements, and the notes thereto, and other financial information appearing elsewhere in this Quarterly Report on Form 10-Q and the audited consolidated financial statements and notes thereto included in our Annual Report on Form 10-K for the fiscal year ended September 30, 2021. The following discussion and analysis compares our consolidated results of operations for the three months ended December 31, 2021 (the “2022 Quarter”) with those for the three months ended December 31, 2020 (the “2021 Quarter”). All dollar amounts and percentages presented herein have been rounded to approximate values.

Cautionary Note Regarding Forward-Looking Statements

This report contains “forward-looking statements”, as such term is used within the meaning of the Private Securities Litigation Reform Act of 1995. These statements include, among other things, statements regarding:

	·	our liquidity;
	·	plans on repaying outstanding debt obligations;
	·	expectations regarding growth in retail

as well as other statements regarding our future operations, financial condition and prospects, and business strategies. Forward-looking statements generally can be identified by words such as "anticipates," "believes," "estimates," "expects," "intends," "plans," "predicts," "projects," "will be," "will continue," "will likely result," and similar expressions. These forward-looking statements are based on current expectations and assumptions that are subject to risks and uncertainties, which could cause our actual results to differ materially and adversely from those reflected in the forward-looking statements. Factors that could cause or contribute to such differences include, but are not limited to, those discussed under the caption "Risk Factors" in Item 1A of our Form 10-K for the year ended September 30, 2021 and those discussed in other documents we file with the SEC. We undertake no obligation to revise or publicly release the results of any revision to these forward-looking statements, except as required by law. Given these risks and uncertainties, readers are cautioned not to place undue reliance on such forward-looking statements.

Business Overview

Forward Industries, Inc. is a fully integrated design, development and manufacturing solution provider for top tier medical and technology customers worldwide. As a result of the continued expansion of our design development capabilities through our wholly-owned subsidiaries, IPS and Kablooe, we are now able to introduce proprietary products to the market from concepts brought to us from a number of different sources, both inside and outside the Company.

Refer to “Part I, Item 1A — Risk Factors” included in the Company’s Annual Report for the year ended September 30, 2021 for a description of the material risks that the Company currently faces in connection with COVID-19.

Variability of Revenues and Results of Operations

A significant portion of our revenue is concentrated with several large customers, some of which are the same and some of which change over time. Orders from some of these customers can be highly variable, with short lead times, which can cause our quarterly revenues, and consequently our results of operations, to vary over a relatively short period of time.

Critical Accounting Policies and Estimates

We discuss the material accounting policies that are critical in making the estimates and judgments in our Annual Report on Form 10-K for the fiscal year ended September 30, 2021, under the caption “Management’s Discussion and Analysis—Critical Accounting Policies and Estimates”. There has been no material change in critical accounting policies or estimates during the period covered by this report.

Recent Accounting Pronouncements

For information on recent accounting pronouncements and impacts, see Note 2 to the unaudited condensed consolidated financial statements.

RESULTS OF OPERATIONS FOR THE THREE MONTHS ENDED DECEMBER 31, 2021 COMPARED TO THE THREE MONTHS ENDED DECEMBER 31, 2020

Consolidated Results

The table below summarizes our consolidated results of operations for the 2022 Quarter as compared to the 2021 Quarter:

	Consolidated Results of Operations
	2022 Quarter		2021 Quarter			Change ($)			Change (%)
Revenues, net	$	11,614,000	$	9,718,000		$	1,896,000			19.5%
Cost of sales		8,995,000		7,455,000			1,540,000			20.7%
Gross profit		2,619,000		2,263,000			356,000			15.7%
Sales and marketing expenses		738,000		603,000			135,000			22.4%
General and administrative expenses		1,667,000		1,827,000			(160,000	)		(8.8%	)
Income/(loss) from operations		214,000		(167,000	)		381,000			(228.1%	)
Other expense/(income), net		34,000		(1,366,000	)		1,400,000			(102.5%	)
Provision for income taxes		–		–			–			–
Net income	$	180,000	$	1,199,000		$	(1,019,000	)		(85.0%	)

The discussion that follows below provides further details about our results of operations for the 2022 Quarter as compared to the 2021 Quarter.

Net revenues increased primarily due to higher revenues in the retail segment coupled with an increase in revenues in the design segment. Revenues in the OEM distribution segment remained relatively consistent with the prior year quarter.

Our gross profit increased, primarily driven by the increase in revenues, but gross margin declined from 23.3% in the 2021 Quarter to 22.6% in the 2022 Quarter. The higher cost of importing products from overseas drove retail margins down, while lower utilization in the design segment contributed to the remainder of the margin decline. Gross margin for the OEM distribution segment improved slightly from the prior year quarter. Management believes there will be continued volatility in cost of sales for the remainder of fiscal 2022.

Sales and marketing expenses increased in the 2022 Quarter primarily due to higher advertising costs and sales commissions related to our retail distribution segment. Sales and marketing as a percentage of revenues increased to 6.4% in the 2022 Quarter from 6.2% in the 2021 Quarter. As we continue to invest in the retail business and as it grows to represent a larger component of the overall business, management expects sales and marketing costs, both in total and as a percentage of revenues, to increase in future periods.

General and administrative expenses declined in the 2022 Quarter, primarily related to lower personnel related costs and lower bad debt expense in the design segment. These declines were partially offset by higher corporate expenses, primarily related to a reduction in certain foreign tax credits received for research and development activities. Management continues to monitor the various components of general and administrative expenses and how these costs are affected by inflationary and other factors. We intend to make adjustments to these costs as needed based on the overall needs of the business.

We reported other expense of $34,000 in the 2022 Quarter as compared to net other income of $1,367,000 in the 2021 Quarter. The decrease is primarily due to the forgiveness of note payable related to the PPP loan in the 2021 Quarter, which did not recur in the 2022 Quarter.

In the 2022 Quarter, we generated net income of $180,000. In the 2021 Quarter, we generated net income of $1,199,000, primarily resulting from the $1,357,000 forgiveness of note payable related to the PPP loan, which was not recognized as taxable income per the CARES Act. We maintain significant net operating loss carryforwards and do not recognize income tax expense or benefit as our deferred tax provision is typically offset by a full valuation allowance on our net deferred tax asset.

Consolidated basic and diluted earnings per share were $0.02 and $0.12 for the 2022 Quarter and the 2021 Quarter, respectively.

Segment Results

The discussion that follows below provides further details about the results of operations for each segment as compared to the prior quarter. Due to the growth of our retail division, we determined it to be a separate reportable segment in the fourth quarter of fiscal 2021. The results of operations for the 2021 Quarter for each segment discussed below have been reformatted from what was previously disclosed to segregate the retail distribution segment and exclude general corporate expenses from segment operating income to show them as a reconciling item so that results are comparable to the current year presentation.

	Segment Results of Operations
	OEM Distribution		Retail Distribution			Design		Corporate Expenses			Consolidated
2022 Quarter revenues	$	5,242,000	$	1,392,000		$	4,980,000	$	–		$	11,614,000
2021 Quarter revenues		5,214,000		392,000			4,112,000		–			9,718,000
Change	$	28,000	$	1,000,000		$	868,000	$	–		$	1,896,000

2022 Quarter operating income/(loss)	$	497,000	$	(228,000	)	$	585,000	$	(640,000	)	$	214,000
2021 Quarter operating income/(loss)		417,000		(179,000	)		177,000		(582,000	)		(167,000	)
Change	$	80,000	$	(49,000	)	$	408,000	$	(58,000	)	$	381,000

OEM Distribution Segment

Net revenues in the OEM distribution segment increased slightly from the 2021 Quarter to the 2022 Quarter as the increase in revenue from other products was mostly offset by declines in the sale of diabetic products. Revenues from other products increased $260,000 and revenue from diabetic products decreased $232,000. As consumer demand increases for diabetic testing products which require no carrying case, we expect diabetic product sales to represent a smaller portion of our OEM distribution revenue.

The following tables set forth revenues by product line of our OEM distribution segment customers for the periods indicated:

	OEM Revenues by Product Line
	2022 Quarter		2021 Quarter		Change ($)			Change (%)
Diabetic products	$	4,234,000	$	4,466,000	$	(232,000	)		(5.2%	)
Other products		1,008,000		748,000		260,000			34.8%
Total net revenues	$	5,242,000	$	5,214,000	$	28,000			0.5%

Diabetic Product Revenues

Our OEM distribution segment manufactures to the order of, and sells carrying cases for, blood glucose diagnostic kits directly to OEMs (or their contract manufacturers). The OEM customer or its contract manufacturer packages our carry cases “in box” as a custom accessory for the OEM’s blood glucose testing and monitoring kits, or to a lesser extent, sells them through their retail distribution channels.

Revenues from diabetic products decreased primarily due to lower revenues from one major diabetic customer. The lower revenue from this customer was due to the timing of shipments near the end of the 2022 Quarter compared to the 2021 Quarter and was partially offset by higher revenue from other diabetic customers, which were less significant. As mentioned above, management believes that revenues from diabetic customers will continue to decline in future periods.

Revenues from diabetic products represented 81% of net revenues for the OEM distribution segment in the 2022 Quarter compared to 86% in the 2021 Quarter.

Other Product Revenues

Our OEM distribution segment also sources and sells cases and protective solutions for a diverse array of portable electronic and non-electronic products (such as sporting and recreational products, bar code scanners, GPS location devices, tablets and firearms) on a made-to-order basis that are customized to fit the products sold by our OEM customers.

Revenues from other products increased due to an increase in customers and higher sales volume. We will continue to focus on our sales and sales support teams in our continued efforts to expand and diversify our other products customer base. Revenues from other products represented 19% of our OEM distribution revenues in the 2022 Quarter compared to 14% in the 2021 Quarter.

Operating Income

Operating income for the OEM distribution segment increased and operating income margin improved to 9.5% in the 2022 Quarter from 8.0% in the 2021 Quarter. The higher gross margins derived from other products was mostly offset by declining margins on diabetic products due to pricing pressures from customers, resulting in a slight increase in gross margin as compared to the prior year quarter. Operating income was further enhanced by a reduction in selling and marketing expenses.

Retail Distribution Segment

Net revenues increased due to new product offerings and the continued expansion of our retail distribution network; revenue derived from new retail partnerships as well as an increase in volume with certain existing retailers. We will continue to focus on our sales and sales support teams in our attempt to expand and diversify our retail product offerings.

Although revenues increased, the increase in operating loss was driven by higher cost of sales caused by supply chain issues and higher sales and marketing expenses driven by higher sales commission resulting from the increase in revenue.

Design Segment

The increase in net revenues in the design segment was driven by new customers and an increase in projects from certain existing customers, which was partially offset by declines in revenues from certain prior year customers.

Operating income for the design segment increased and operating income margin improved to 11.7% in 2022 Quarter from 4.3% in the 2021 Quarter. The increase in gross profit, driven by higher revenues, was further enhanced by a decrease in general and administrative expenses due to lower personnel costs and a reduction in bad debt expense.

LIQUIDITY AND CAPITAL RESOURCES

Our primary source of liquidity is our operations. The primary demand on our working capital has historically been (i) operating losses, (ii) repayment of debt obligations, and (iii) any increases in accounts receivable and inventories arising in the ordinary course of business. Historically, our sources of liquidity have been adequate to satisfy working capital requirements arising in the ordinary course of business. At December 31, 2021, our working capital was $4,229,000 compared to $5,587,000 at September 30, 2021; the decrease primarily due to the note payable to Forward China becoming current at December 31, 2021 as compared to long-term at September 30, 2021.

At January 31, 2022, we had $2,200,000 cash on hand and $1,300,000 available under our line of credit which matures May 31, 2022. Although we can provide no assurance, we plan to renew this line of credit with the bank through May 31, 2023. Additionally, Forward China, an entity owned by our Chairman of the Board and Chief Executive Officer, holds a $1,600,000 promissory note issued by the Company which matures on December 31, 2022 (see Note 8 to the condensed consolidated financial statements). The balance of this promissory note was reduced to $1,550,000 after the Company made a principal payment of $50,000 in December 2021. Although this promissory note has been extended on multiple occasions to assist us with our liquidity position, we plan on funding the repayment at maturity using existing cash balances and/or obtaining an additional credit facility as deemed necessary. Forward China, our largest vendor, has extended payment terms on our outstanding payables due to them when necessary. We can provide no assurance that (i) Forward China will extend the promissory note again if we request an extension, (ii) Forward China will continue to provide favorable payment terms when we need them, or (ii) any additional credit facility will be available on terms acceptable to us or at all.

We anticipate that our liquidity and financial resources for the 12 months following the date of this report will be adequate to manage our operating and financial requirements. If we have the opportunity to make a strategic acquisition (as we have in the past with the acquisitions of IPS and Kablooe) or an investment in a product or partnership, we may require additional capital beyond our current cash balance to fund the opportunity. If we seek to raise additional capital, there is no assurance that we will be able to raise funds on terms that are acceptable to us or at all.

Although we do not anticipate the need to purchase additional material capital assets in order to carry out our business, it may be necessary for us to purchase equipment and other capital assets in the future, depending on need.

Cash Flows

During the 2022 Quarter and 2021 Quarter, our sources and uses of cash were as follows:

Operating Activities

During the 2022 Quarter, cash provided by operating activities of $1,138,000 primarily resulted from operating income of $214,000, an increase in accounts payable, accrued expenses and amounts due to Forward China of $1,276,000, an increase in deferred income of $565,000 and non-cash expenses of $112,000 for depreciation, amortization and share-based compensation, partially offset by an increase in inventories of $910,000, an increase in prepaid expenses and other current assets of $70,000 and the net change in other operating assets and liabilities of $49,000.

During the 2021 Quarter, cash used in operating activities of $511,000 primarily resulted from an operating loss of $167,000, a decrease in deferred income of $315,000, an increase in accounts receivable of $204,000, a decrease in accounts payable, accrued expenses and amounts due to Forward China of $176,000, partially offset by non-cash expenses of $213,000 relating to depreciation, amortization, share-based compensation and bad debt expense, an increase of $125,000 in prepaid expenses and other assets and the net change in other operating assets and liabilities of $13,000.

Investing Activities

Cash used in investing activities in the 2022 Quarter and the 2021 Quarter of $66,000 and $30,000, respectively, resulted from purchases of property and equipment.

Financing Activities

In the 2022 Quarter, cash used in financing activities of $50,000 consisted of principal payments on the promissory note held by Forward China.

In the 2021 Quarter, cash used in financing activities of $51,000 consisted of repayments of notes payable and capital leases of $52,000, partially offset by proceeds from stock options exercised.

Related Party Transactions

For information on related party transactions and their financial impact, see Note 8 to the unaudited condensed consolidated financial statements contained herein.

ITEM 3.

QUANTITATIVE AND QUALITATIVE DISCLOSURES ABOUT MARKET RISK

Not applicable.

ITEM 4.

CONTROLS AND PROCEDURES

Evaluation of Disclosure Controls and Procedures. Our management carried out an evaluation, with the participation of our Principal Executive Officer and Principal Financial Officer, required by Rule 13a-15 and Rule 15d-15 of the Securities Exchange Act of 1934 (the “Exchange Act”) of the effectiveness of our disclosure controls and procedures as defined in Rule 13a-15(e) and Rule 15d-15(e) under the Exchange Act. Based on their evaluation, our management has concluded that our disclosure controls and procedures are effective as of the end of the period covered by this report to ensure that information required to be disclosed by us in the reports that we file or submit under the Exchange Act is recorded, processed, summarized and reported within the time periods specified in the SEC’s rules and forms and is accumulated and communicated to our management, including our Principal Executive Officer and Principal Financial Officer, as appropriate to allow timely decisions regarding required disclosure.

Changes in Internal Control Over Financial Reporting. There were no changes in our internal control over financial reporting as defined in Rule 13a-15(f) and Rule 15d-15(f) under the Exchange Act that occurred during the period covered by this report that have materially affected, or are reasonably likely to materially affect, our internal control over financial reporting.

Limitations of the Effectiveness of Controls and Procedures. A control system, no matter how well conceived and operated, can provide only reasonable, not absolute, assurance that the objectives of the control system are met. Because of the inherent limitations of any control system, no evaluation of controls can provide absolute assurance that all control issues, if any, within a company have been detected.

PART II. OTHER INFORMATION

ITEM 1.

LEGAL PROCEEDINGS

ITEM 1A.

RISK FACTORS

While we attempt to identify, manage, and mitigate risks and uncertainties associated with our business to the extent practical under the circumstances, some level of risk and uncertainty will always be present. Item 1A - “Risk Factors” in the Form 10-K for the fiscal year ended September 30, 2021 describes some of the risks and uncertainties associated with our business, which we strongly encourage you to review. These risks and uncertainties have the potential to materially affect our business, financial condition, results of operations, cash flows, projected results, and future prospects. There have been no material changes in our risk factors from those disclosed in the Form 10-K for the fiscal year ended September 30, 2021.

ITEM 2.

UNREGISTERED SALES OF EQUITY SECURITIES AND USE OF PROCEEDS

There were no unregistered sales of the Company’s equity securities during the three months ended December 31, 2021, that were not previously disclosed in a Current Report on Form 8-K.

ITEM 3.

DEFAULTS UPON SENIOR SECURITIES

None.

ITEM 4.

MINE SAFETY DISCLOSURES

Not Applicable.

ITEM 5.

OTHER INFORMATION

None.

ITEM 6.

EXHIBITS

The exhibits listed in the accompanying “Index to Exhibits” are filed or incorporated by reference as part of this Form 10-Q.

Signatures

Pursuant to the requirements of the Securities Exchange Act of 1934, as amended, the registrant has duly caused this report to be signed on its behalf by the undersigned, hereunto duly authorized.

Dated: February 10, 2022

	FORWARD INDUSTRIES, INC.


	By: /s/ Terence Wise Terence Wise Chief Executive Officer (Principal Executive Officer)


	By: /s/ Anthony Camarda Anthony Camarda Chief Financial Officer (Principal Financial and Accounting Officer)

EXHIBIT INDEX

		Incorporated by Reference
Exhibit No.	Exhibit Description	Form	Date	Number	Filed or Furnished Herewith
2.1	Stock Purchase Agreement dated January 18, 2018 - Intelligent Product Solutions, Inc.+	8-K	1/18/18	2.1
2.2	Asset Purchase Agreement by and among Forward Industries, Inc., Kablooe, Inc., Kablooe Design, Inc. and Tom KraMer dated August 17, 2020+	8-K	8/17/20	2.1
3.1	Restated Certificate of Incorporation	10-K	12/8/10	3(i)
3.2	Certificate of Amendment of the Certificate of Incorporation, April 26, 2013	8-K	4/26/13	3.1
3.3	Certificate of Amendment of the Certificate of Incorporation, June 28, 2013	8-K	7/3/13	3.1
3.4	Third Amended and Restated Bylaws, as of May 28, 2014	10-K	12/10/14	3(ii)
31.1	CEO Certifications (302)				Filed
31.2	CFO Certification (302)				Filed
32.1	CEO and CFO Certifications (906)				Furnished
101.INS	Inline XBRL Instance Document (the instance document does not appear in the Interactive Data File because its XBRL tags are embedded within the Inline XBRL document)				Filed
101.SCH	Inline XBRL Taxonomy Extension Schema Document				Filed
101.CAL	Inline XBRL Taxonomy Extension Calculation Linkbase Document				Filed
101.DEF	Inline XBRL Taxonomy Extension Definition Linkbase Document				Filed
101.LAB	Inline XBRL Taxonomy Extension Label Linkbase Document				Filed
101.PRE	Inline XBRL Taxonomy Extension Presentation Linkbase Document				Filed
104	Cover Page Interactive Data File (embedded within the Inline XBRL document)

+ Certain schedules, appendices and exhibits to this agreement have been omitted in accordance with Item 601 of Regulation S-K. A copy of any omitted schedule and/or exhibit will be furnished supplementally to the Securities and Exchange Commission staff upon request.

Copies of this filing (including the financial statements) and any of the exhibits referred to above will be furnished at no cost to our shareholders who make a written request to Forward Industries, Inc.; 700 Veterans Memorial Hwy, Suite 100, Hauppauge, NY 11788; Attention: Corporate Secretary.

EX-31.1 2 forward_ex3101.htm CERTIFICATION OF PRINCIPAL EXECUTIVE OFFICER

Exhibit 31.1

CERTIFICATION OF PRINCIPAL EXECUTIVE OFFICER

I, Terence Wise, certify that:

1. I have reviewed this quarterly report on Form 10-Q of Forward Industries, Inc.;

2. Based on my knowledge, this report does not contain any untrue statement of a material fact or omit to state a material fact necessary to make the statements made, in light of the circumstances under which such statements were made, not misleading with respect to the period covered by this report;

3. Based on my knowledge, the financial statements, and other financial information included in this report, fairly present in all material respects the financial condition, results of operations and cash flows of the registrant as of, and for, the periods presented in this report;

4. The registrant’s other certifying officer(s) and I are responsible for establishing and maintaining disclosure controls and procedures (as defined in Exchange Act Rules 13a-15(e) and 15d-15(e)) and internal control over financial reporting (as defined in Exchange Act Rules 13a-15(f) and 15d-15(f)) for the registrant and have:

a) Designed such disclosure controls and procedures, or caused such disclosure controls and procedures to be designed under our supervision, to ensure that material information relating to the registrant, including its consolidated subsidiaries, is made known to us by others within those entities, particularly during the period in which this report is being prepared;

b) Designed such internal control over financial reporting, or caused such internal control over financial reporting to be designed under our supervision, to provide reasonable assurance regarding the reliability of financial reporting and the preparation of financial statements for external purposes in accordance with generally accepted accounting principles;

c) Evaluated the effectiveness of the registrant’s disclosure controls and procedures and presented in this report our conclusions about the effectiveness of the disclosure controls and procedures, as of the end of the period covered by this report based on such evaluation; and

d) Disclosed in this report any change in the registrant’s internal control over financial reporting that occurred during the registrant’s most recent fiscal quarter (the registrant’s fourth fiscal quarter in the case of an annual report) that has materially affected, or is reasonably likely to materially affect, the registrant’s internal control over financial reporting; and

5. The registrant’s other certifying officer(s) and I have disclosed, based on our most recent evaluation of internal control over financial reporting, to the registrant’s auditors and the audit committee of the registrant’s board of directors (or persons performing the equivalent functions):

a) All significant deficiencies and material weaknesses in the design or operation of internal control over financial reporting which are reasonably likely to adversely affect the registrant’s ability to record, process, summarize and report financial information; and

b) Any fraud, whether or not material, that involves management or other employees who have a significant role in the registrant’s internal control over financial reporting.

Date: February 10, 2022

/s/ Terence Wise

Terence Wise

Chief Executive Officer

(Principal Executive Officer)

EX-31.2 3 forward_ex3102.htm CERTIFICATION OF PRINCIPAL FINANCIAL OFFICER

Exhibit 31.2

CERTIFICATION OF PRINCIPAL FINANCIAL OFFICER

I, Anthony Camarda, certify that:

1. I have reviewed this quarterly report on Form 10-Q of Forward Industries, Inc.;

b) Any fraud, whether or not material, that involves management or other employees who have a significant role in the registrant’s internal control over financial reporting.

Date: February 10, 2022

/s/ Anthony Camarda

Anthony Camarda

Chief Financial Officer

(Principal Financial and Accounting Officer)

EX-32.1 4 forward_ex3201.htm CERTIFICATION PURSUANT TO 18 U.S.C. SECTION 1350

Exhibit 32.1

CERTIFICATION PURSUANT TO 18 U.S.C. SECTION 1350,

AS ADOPTED PURSUANT TO SECTION 906 OF THE SARBANES-OXLEY ACT OF 2002

In connection with the quarterly report of Forward Industries, Inc. (the “Company”) on Form 10-Q for the quarterly period ended December 31, 2021, as filed with the Securities and Exchange Commission on the date hereof, I, Terence Wise, certify, pursuant to 18 U.S.C. §1350, as adopted pursuant to §906 of the Sarbanes-Oxley Act of 2002, that to my knowledge:

The quarterly report fully complies with the requirements of section 13(a) or 15(d) of the Securities Exchange Act of 1934 and

The information contained in the quarterly report fairly presents, in all material respects, the financial condition and results of operations of the Company.

/s/ Terence Wise

Terence Wise

Chief Executive Officer

(Principal Executive Officer)

Dated: February 10, 2022

In connection with the quarterly report of Forward Industries, Inc. (the “Company”) on Form 10-Q for the quarterly period ended December 31, 2021, as filed with the Securities and Exchange Commission on the date hereof, I, Anthony Camarda, certify, pursuant to 18 U.S.C. §1350, as adopted pursuant to §906 of the Sarbanes-Oxley Act of 2002, that to my knowledge:

The quarterly report fully complies with the requirements of section 13(a) or 15(d) of the Securities Exchange Act of 1934 and

The information contained in the quarterly report fairly presents, in all material respects, the financial condition and results of operations of the Company.

/s/ Anthony Camarda

Anthony Camarda

Chief Financial Officer

(Principal Financial and Accounting Officer)

Dated: February 10, 2022

EX-101.SCH 5 ford-20211231.xsd XBRL SCHEMA FILE 00000001 - Document - Cover link:presentationLink link:calculationLink link:definitionLink 00000002 - Statement - CONDENSED CONSOLIDATED BALANCE SHEETS (Unaudited) link:presentationLink link:calculationLink link:definitionLink 00000003 - Statement - CONDENSED CONSOLIDATED BALANCE SHEETS (Unaudited) (Parenthetical) link:presentationLink link:calculationLink link:definitionLink 00000004 - Statement - CONDENSED CONSOLIDATED STATEMENTS OF OPERATIONS (UNAUDITED) link:presentationLink link:calculationLink link:definitionLink 00000005 - Statement - CONDENSED CONSOLIDATED STATEMENTS OF SHAREHOLDERS' EQUITY (UNAUDITED) link:presentationLink link:calculationLink link:definitionLink 00000006 - Statement - CONDENSED CONSOLIDATED STATEMENTS OF CASH FLOWS (UNAUDITED) link:presentationLink link:calculationLink link:definitionLink 00000007 - Disclosure - OVERVIEW link:presentationLink link:calculationLink link:definitionLink 00000008 - Disclosure - ACCOUNTING POLICIES link:presentationLink link:calculationLink link:definitionLink 00000009 - Disclosure - INTANGIBLE ASSETS AND GOODWILL link:presentationLink link:calculationLink link:definitionLink 00000010 - Disclosure - FAIR VALUE MEASUREMENTS link:presentationLink link:calculationLink link:definitionLink 00000011 - Disclosure - SEGMENTS AND CONCENTRATIONS link:presentationLink link:calculationLink link:definitionLink 00000013 - Disclosure - EARNINGS PER SHARE link:presentationLink link:calculationLink link:definitionLink 00000014 - Disclosure - RELATED PARTY TRANSACTIONS link:presentationLink link:calculationLink link:definitionLink 00000015 - Disclosure - LEGAL PROCEEDINGS link:presentationLink link:calculationLink link:definitionLink 00000016 - Disclosure - Line of credit maximum amount link:presentationLink link:calculationLink link:definitionLink 00000017 - Disclosure - DEBT link:presentationLink link:calculationLink link:definitionLink 00000018 - Disclosure - LEASES link:presentationLink link:calculationLink link:definitionLink 00000019 - Disclosure - ACCOUNTING POLICIES (Policies) link:presentationLink link:calculationLink link:definitionLink 00000020 - Disclosure - INTANGIBLE ASSETS AND GOODWILL (Tables) link:presentationLink link:calculationLink link:definitionLink 00000021 - Disclosure - SEGMENTS AND CONCENTRATIONS (Tables) link:presentationLink link:calculationLink link:definitionLink 00000022 - Disclosure - EARNINGS PER SHARE (Tables) link:presentationLink link:calculationLink link:definitionLink 00000023 - Disclosure - LEASES (Tables) link:presentationLink link:calculationLink link:definitionLink 00000024 - Disclosure - OVERVIEW (Details Narrative) link:presentationLink link:calculationLink link:definitionLink 00000025 - Disclosure - ACCOUNTING POLICIES (Details Narrative) link:presentationLink link:calculationLink link:definitionLink 00000026 - Disclosure - INTANGIBLE ASSETS AND GOODWILL (Details - Intangible Assets) link:presentationLink link:calculationLink link:definitionLink 00000027 - Disclosure - INTANGIBLE ASSETS AND GOODWILL (Details - Estimated amortization expense) link:presentationLink link:calculationLink link:definitionLink 00000028 - Disclosure - INTANGIBLE ASSETS AND GOODWILL (Details Narrative) link:presentationLink link:calculationLink link:definitionLink 00000029 - Disclosure - FAIR VALUE MEASUREMENTS (Details Narrative) link:presentationLink link:calculationLink link:definitionLink 00000030 - Disclosure - SEGMENTS AND CONCENTRATIONS (Details) link:presentationLink link:calculationLink link:definitionLink 00000031 - Disclosure - SEGMENTS AND CONCENTRATIONS (Details 1) link:presentationLink link:calculationLink link:definitionLink 00000032 - Disclosure - SEGMENTS AND CONCENTRATIONS (Details Narrative) link:presentationLink link:calculationLink link:definitionLink 00000034 - Disclosure - EARNINGS/(LOSS) PER SHARE (Details-Earning Per Share) link:presentationLink link:calculationLink link:definitionLink 00000035 - Disclosure - EARNINGS/(LOSS) PER SHARE (Details - Antidilutive shares) link:presentationLink link:calculationLink link:definitionLink 00000036 - Disclosure - RELATED PARTY TRANSACTIONS (Details Narrative) link:presentationLink link:calculationLink link:definitionLink 00000037 - Disclosure - LEGAL PROCEEDINGS (Details Narrative) link:presentationLink link:calculationLink link:definitionLink 00000038 - Disclosure - DEBT (Details Narrative) link:presentationLink link:calculationLink link:definitionLink 00000039 - Disclosure - LEASES (Details - Future minimum payments Operating lease) link:presentationLink link:calculationLink link:definitionLink 00000040 - Disclosure - LEASES (Details Narrative) link:presentationLink link:calculationLink link:definitionLink EX-101.CAL 6 ford-20211231_cal.xml XBRL CALCULATION FILE EX-101.DEF 7 ford-20211231_def.xml XBRL DEFINITION FILE EX-101.LAB 8 ford-20211231_lab.xml XBRL LABEL FILE Equity Components [Axis] Common Stock [Member] Additional Paid-in Capital [Member] Retained Earnings [Member] Segments [Axis] Distribution [Member] Design [Member] Finite-Lived Intangible Assets by Major Class [Axis] Trademarks [Member] Customer Relationships [Member] Transaction Type [Axis] Kablooe [Member] O E M Distribution [Member] Consolidation Items [Axis] Operating Segments [Member] Retail Distribution [Member] Concentration Risk Benchmark [Axis] Net Assets, Segment [Member] Revenue Benchmark [Member] Concentration Risk Type [Axis] Customer Concentration Risk [Member] Customer [Axis] Two Customers [Member] Product and Service [Axis] Contract Manufacture [Member] Customer One [Member] Customer Two [Member] Award Type [Axis] Equity Option [Member] Counterparty Name [Axis] Non Employee Directors [Member] Antidilutive Securities [Axis] Stock Options [Member] Warrant [Member] Related Party [Axis] Forward China [Member] Service Fees [Member] Related Party Transaction [Axis] Inventory Purchases [Member] Long-term Debt, Type [Axis] Promissory Note [Member] Chief Executive Officer [Member] Koble [Member] Lender Name [Axis] I P S [Member] Paycheck Protection Program [Member] Collaborative Arrangement and Arrangement Other than Collaborative [Axis] Legal Entity [Axis] Loan Payable [Member] Property Subject to or Available for Operating Lease [Axis] Operating Leases [Member] Cover [Abstract] Document Type Amendment Flag Amendment Description Document Registration Statement Document Annual Report Document Quarterly Report Document Transition Report Document Shell Company Report Document Shell Company Event Date Document Period Start Date Document Period End Date Document Fiscal Period Focus Document Fiscal Year Focus Current Fiscal Year End Date Entity File Number Entity Registrant Name Entity Central Index Key Entity Primary SIC Number Entity Tax Identification Number Entity Incorporation, State or Country Code Entity Address, Address Line One Entity Address, Address Line Two Entity Address, Address Line Three Entity Address, City or Town Entity Address, State or Province Entity Address, Country Entity Address, Postal Zip Code Country Region City Area Code Local Phone Number Extension Written Communications Soliciting Material Pre-commencement Tender Offer Pre-commencement Issuer Tender Offer Title of 12(b) Security No Trading Symbol Flag Trading Symbol Security Exchange Name Title of 12(g) Security Security Reporting Obligation Annual Information Form Audited Annual Financial Statements Entity Well-known Seasoned Issuer Entity Voluntary Filers Entity Current Reporting Status Entity Interactive Data Current Entity Filer Category Entity Small Business Entity Emerging Growth Company Elected Not To Use the Extended Transition Period Document Accounting Standard Other Reporting Standard Item Number Entity Shell Company Entity Public Float Entity Bankruptcy Proceedings, Reporting Current Entity Common Stock, Shares Outstanding Documents Incorporated by Reference [Text Block] Statement of Financial Position [Abstract] Assets Current assets: Cash Accounts receivable, net Inventories, net Prepaid expenses and other current assets Total current assets Property and equipment, net Intangible assets, net Goodwill Operating lease right of use assets, net Other assets Total assets Liabilities and shareholders' equity Current liabilities: Note payable to Forward China Accounts payable Due to Forward China Deferred income Current portion of earnout consideration Current portion of operating lease liability Accrued expenses and other current liabilities Total current liabilities Other liabilities: Note payable to Forward China Operating lease liability, less current portion Earnout consideration, less current portion Total other liabilities Total liabilities Commitments and contingencies Shareholders' equity: Common stock, par value $0.01 per share; 40,000,000 shares authorized; 10,061,185 shares issued and outstanding at December 31, 2021 and September 30, 2021 Additional paid-in capital Accumulated deficit Total shareholders' equity Total liabilities and shareholders' equity Common stock, par or stated value per share (in dollars per share) Common stock, shares authorized (in shares) Common stock, shares issued (in shares) Common stock, shares outstanding (in shares) Income Statement [Abstract] Revenues, net Cost of sales Gross profit Sales and marketing expenses General and administrative expenses Income/(loss) from operations Gain on forgiveness of note payable Fair value adjustment of earn-out consideration Interest income Interest expense Other expense/(income), net Income before income taxes Provision for income taxes Net income Earnings per share: Basic Diluted Weighted average common shares outstanding: Basic Diluted Statement [Table] Statement [Line Items] Beginning balance, value Beginning balance, shares Share-based compensation Stock options exercised Stock options exercised, shares Net income Ending balance, value Ending balance, shares Statement of Cash Flows [Abstract] Operating Activities: Adjustments to reconcile net income to net cash provided by/(used in) operating activities: Share-based compensation Depreciation and amortization Bad debt expense Change in fair value of earn-out consideration Changes in operating assets and liabilities: Accounts receivable Inventories Prepaid expenses and other current assets EX-101.PRE 9 ford-20211231_pre.xml XBRL PRESENTATION FILE XML 10 R1.htm IDEA: XBRL DOCUMENT

Cover - shares	3 Months Ended
Cover - shares	Dec. 31, 2021	Jan. 31, 2022
Cover [Abstract]
Document Type	10-Q
Amendment Flag	false
Document Quarterly Report	true
Document Transition Report	false
Document Period End Date	Dec. 31, 2021
Document Fiscal Period Focus	Q1
Document Fiscal Year Focus	2022
Current Fiscal Year End Date	--09-30
Entity File Number	001-34780
Entity Registrant Name	FORWARD INDUSTRIES, INC.
Entity Central Index Key	0000038264
Entity Tax Identification Number	13-1950672
Entity Incorporation, State or Country Code	NY
Entity Address, Address Line One	700 Veterans Memorial Highway
Entity Address, Address Line Two	Suite 100
Entity Address, City or Town	Hauppauge
Entity Address, State or Province	NY
Entity Address, Postal Zip Code	11788
City Area Code	(631)
Local Phone Number	547-3041
Title of 12(b) Security	Common Stock, par value $0.01
Trading Symbol	FORD
Security Exchange Name	NASDAQ
Entity Current Reporting Status	Yes
Entity Interactive Data Current	Yes
Entity Filer Category	Non-accelerated Filer
Entity Small Business	true
Entity Emerging Growth Company	false
Entity Shell Company	false
Entity Common Stock, Shares Outstanding		10,061,185

XML 11 R2.htm IDEA: XBRL DOCUMENT

CONDENSED CONSOLIDATED BALANCE SHEETS (Unaudited) - USD ($)	Dec. 31, 2021	Sep. 30, 2021
Current assets:
Cash	$ 2,432,225	$ 1,410,365
Accounts receivable, net	8,788,041	8,760,715
Inventories, net	2,972,134	2,062,557
Prepaid expenses and other current assets	630,649	561,072
Total current assets	14,823,049	12,794,709
Property and equipment, net	213,826	167,997
Intangible assets, net	1,265,469	1,318,658
Goodwill	1,758,682	1,758,682
Operating lease right of use assets, net	3,844,425	3,743,242
Other assets	72,251	72,251
Total assets	21,977,702	19,855,539
Current liabilities:
Note payable to Forward China	1,550,000	0
Accounts payable	307,508	391,992
Due to Forward China	6,961,599	5,733,708
Deferred income	752,878	187,695
Current portion of earnout consideration	25,000	25,000
Current portion of operating lease liability	334,126	340,151
Accrued expenses and other current liabilities	662,519	529,497
Total current liabilities	10,593,630	7,208,043
Other liabilities:
Note payable to Forward China	0	1,600,000
Operating lease liability, less current portion	3,676,805	3,559,053
Earnout consideration, less current portion	45,000	45,000
Total other liabilities	3,721,805	5,204,053
Total liabilities	14,315,435	12,412,096
Commitments and contingencies	0	0
Shareholders' equity:
Common stock, par value $0.01 per share; 40,000,000 shares authorized; 10,061,185 shares issued and outstanding at December 31, 2021 and September 30, 2021	100,612	100,612
Additional paid-in capital	19,953,276	19,914,476
Accumulated deficit	(12,391,621)	(12,571,645)
Total shareholders' equity	7,662,267	7,443,443
Total liabilities and shareholders' equity	$ 21,977,702	$ 19,855,539

XML 12 R3.htm IDEA: XBRL DOCUMENT

CONDENSED CONSOLIDATED BALANCE SHEETS (Unaudited) (Parenthetical) - $ / shares	Dec. 31, 2021	Sep. 30, 2021
Statement of Financial Position [Abstract]
Common stock, par or stated value per share (in dollars per share)	$ 0.01	$ 0.01
Common stock, shares authorized (in shares)	40,000,000	40,000,000
Common stock, shares issued (in shares)	10,061,185	10,061,185
Common stock, shares outstanding (in shares)	10,061,185	10,061,185

XML 13 R4.htm IDEA: XBRL DOCUMENT

CONDENSED CONSOLIDATED STATEMENTS OF OPERATIONS (UNAUDITED) - USD ($)	3 Months Ended
	Dec. 31, 2021	Dec. 31, 2020
Income Statement [Abstract]
Revenues, net	$ 11,613,741	$ 9,717,603
Cost of sales	8,994,973	7,454,717
Gross profit	2,618,768	2,262,886
Sales and marketing expenses	737,677	602,961
General and administrative expenses	1,666,877	1,827,418
Income/(loss) from operations	214,214	(167,493)
Gain on forgiveness of note payable	0	(1,356,570)
Fair value adjustment of earn-out consideration	0	(30,000)
Interest income	0	(22,747)
Interest expense	32,828	46,392
Other expense/(income), net	1,362	(3,604)
Income before income taxes	180,024	1,199,036
Provision for income taxes	0	0
Net income	$ 180,024	$ 1,199,036
Earnings per share:
Basic	$ 0.02	$ 0.12
Diluted	$ 0.02	$ 0.12
Weighted average common shares outstanding:
Basic	10,061,185	9,885,563
Diluted	10,337,113	10,039,799

XML 14 R5.htm IDEA: XBRL DOCUMENT

CONDENSED CONSOLIDATED STATEMENTS OF SHAREHOLDERS' EQUITY (UNAUDITED) - USD ($)	Common Stock [Member]	Additional Paid-in Capital [Member]	Retained Earnings [Member]	Total
Beginning balance, value at Sep. 30, 2020	$ 98,838	$ 19,579,684	$ (13,095,450)	$ 6,583,072
Beginning balance, shares at Sep. 30, 2020	9,883,851
Share-based compensation		41,457		41,457
Stock options exercised	$ 25	1,650		1,675
Stock options exercised, shares	2,500
Net income			1,199,036	1,199,036
Ending balance, value at Dec. 31, 2020	$ 98,863	19,622,791	(11,896,414)	7,825,240
Ending balance, shares at Dec. 31, 2020	9,886,351
Beginning balance, value at Sep. 30, 2021	$ 100,612	19,914,476	(12,571,645)	7,443,443
Beginning balance, shares at Sep. 30, 2021	10,061,185
Share-based compensation		38,800		38,800
Net income			180,024	180,024
Ending balance, value at Dec. 31, 2021	$ 100,612	$ 19,953,276	$ (12,391,621)	$ 7,662,267
Ending balance, shares at Dec. 31, 2021	10,061,185

- Definition

The portion of profit or loss for the period, net of income taxes, which is attributable to the parent.

+ References

Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 942
-SubTopic 220
-Section S99
-Paragraph 1
-Subparagraph (SX 210.9-04(22))
-URI http://asc.fasb.org/extlink&oid=120399700&loc=SL114874048-224260

Reference 2: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 280
-SubTopic 10
-Section 50
-Paragraph 32
-Subparagraph (f)
-URI http://asc.fasb.org/extlink&oid=123359005&loc=d3e8933-108599

Reference 3: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 250
-SubTopic 10
-Section 50
-Paragraph 4
-URI http://asc.fasb.org/extlink&oid=124431687&loc=d3e22595-107794

Reference 4: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 944
-SubTopic 220
-Section S99
-Paragraph 1
-Subparagraph (SX 210.7-04(18))
-URI http://asc.fasb.org/extlink&oid=120400993&loc=SL114874131-224263

Reference 5: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 815
-SubTopic 40
-Section 65
-Paragraph 1
-Subparagraph (f)
-URI http://asc.fasb.org/extlink&oid=123482062&loc=SL123482106-238011

Reference 6: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 220
-SubTopic 10
-Section 50
-Paragraph 6
-URI http://asc.fasb.org/extlink&oid=124431353&loc=SL124452729-227067

Reference 7: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 470
-SubTopic 10
-Section S99
-Paragraph 1B
-Subparagraph (SX 210.13-02(a)(5))
-URI http://asc.fasb.org/extlink&oid=124359900&loc=SL124442552-122756

Reference 8: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 220
-SubTopic 10
-Section S99
-Paragraph 2
-Subparagraph (SX 210.5-03(20))
-URI http://asc.fasb.org/extlink&oid=123367319&loc=SL114868664-224227

Reference 9: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 230
-SubTopic 10
-Section 45
-Paragraph 28
-URI http://asc.fasb.org/extlink&oid=123570139&loc=d3e3602-108585

Reference 10: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 250
-SubTopic 10
-Section 50
-Paragraph 1
-Subparagraph (b)(2)
-URI http://asc.fasb.org/extlink&oid=124431687&loc=d3e22499-107794

Reference 11: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 470
-SubTopic 10
-Section S99
-Paragraph 1A
-Subparagraph (SX 210.13-01(a)(4)(iv))
-URI http://asc.fasb.org/extlink&oid=124359900&loc=SL124442526-122756

Reference 12: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 470
-SubTopic 10
-Section S99
-Paragraph 1A
-Subparagraph (SX 210.13-01(a)(4)(iii)(A))
-URI http://asc.fasb.org/extlink&oid=124359900&loc=SL124442526-122756

Reference 13: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 470
-SubTopic 10
-Section S99
-Paragraph 1B
-Subparagraph (SX 210.13-02(a)(4)(i))
-URI http://asc.fasb.org/extlink&oid=124359900&loc=SL124442552-122756

Reference 14: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 470
-SubTopic 10
-Section S99
-Paragraph 1A
-Subparagraph (SX 210.13-01(a)(4)(i))
-URI http://asc.fasb.org/extlink&oid=124359900&loc=SL124442526-122756

Reference 15: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 250
-SubTopic 10
-Section 50
-Paragraph 9
-URI http://asc.fasb.org/extlink&oid=124431687&loc=d3e22663-107794

Reference 16: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 470
-SubTopic 10
-Section S99
-Paragraph 1B
-Subparagraph (SX 210.13-02(a)(4)(iv))
-URI http://asc.fasb.org/extlink&oid=124359900&loc=SL124442552-122756

Reference 17: http://www.xbrl.org/2009/role/commonPracticeRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 470
-SubTopic 10
-Section S99
-Paragraph 1A
-Subparagraph (SX 210.13-01(a)(4)(ii))
-URI http://asc.fasb.org/extlink&oid=124359900&loc=SL124442526-122756

Reference 18: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 825
-SubTopic 10
-Section 50
-Paragraph 28
-Subparagraph (f)
-URI http://asc.fasb.org/extlink&oid=123596393&loc=d3e14064-108612

Reference 19: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 250
-SubTopic 10
-Section 50
-Paragraph 3
-URI http://asc.fasb.org/extlink&oid=124431687&loc=d3e22583-107794

Reference 20: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 235
-SubTopic 10
-Section S99
-Paragraph 1
-Subparagraph (SX 210.4-08(g)(1)(ii))
-URI http://asc.fasb.org/extlink&oid=120395691&loc=d3e23780-122690

Reference 21: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 260
-SubTopic 10
-Section 45
-Paragraph 60B
-Subparagraph (a)
-URI http://asc.fasb.org/extlink&oid=125511455&loc=SL5780133-109256

Reference 22: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 323
-SubTopic 10
-Section 50
-Paragraph 3
-Subparagraph (c)
-URI http://asc.fasb.org/extlink&oid=114001798&loc=d3e33918-111571

Reference 23: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 250
-SubTopic 10
-Section 50
-Paragraph 8
-URI http://asc.fasb.org/extlink&oid=124431687&loc=d3e22658-107794

Reference 24: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 220
-SubTopic 10
-Section 45
-Paragraph 1A
-Subparagraph (a)
-URI http://asc.fasb.org/extlink&oid=124509347&loc=SL7669619-108580

Reference 25: http://www.xbrl.org/2003/role/exampleRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 280
-SubTopic 10
-Section 50
-Paragraph 31
-URI http://asc.fasb.org/extlink&oid=123359005&loc=d3e8924-108599

Reference 26: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 250
-SubTopic 10
-Section 50
-Paragraph 11
-Subparagraph (b)
-URI http://asc.fasb.org/extlink&oid=124431687&loc=d3e22694-107794

Reference 27: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 250
-SubTopic 10
-Section 50
-Paragraph 11
-Subparagraph (a)
-URI http://asc.fasb.org/extlink&oid=124431687&loc=d3e22694-107794

Reference 28: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 205
-SubTopic 20
-Section 50
-Paragraph 7
-URI http://asc.fasb.org/extlink&oid=109222650&loc=SL51721683-107760

Reference 29: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 220
-SubTopic 10
-Section 45
-Paragraph 1B
-Subparagraph (a)
-URI http://asc.fasb.org/extlink&oid=124509347&loc=SL7669625-108580

Reference 30: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 280
-SubTopic 10
-Section 50
-Paragraph 22
-URI http://asc.fasb.org/extlink&oid=123359005&loc=d3e8736-108599

Reference 31: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 470
-SubTopic 10
-Section S99
-Paragraph 1A
-Subparagraph (SX 210.13-01(a)(5))
-URI http://asc.fasb.org/extlink&oid=124359900&loc=SL124442526-122756

Reference 32: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 470
-SubTopic 10
-Section S99
-Paragraph 1B
-Subparagraph (SX 210.13-02(a)(4)(iii)(B))
-URI http://asc.fasb.org/extlink&oid=124359900&loc=SL124442552-122756

Reference 33: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 470
-SubTopic 10
-Section S99
-Paragraph 1B
-Subparagraph (SX 210.13-02(a)(4)(iii)(A))
-URI http://asc.fasb.org/extlink&oid=124359900&loc=SL124442552-122756

Reference 34: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 280
-SubTopic 10
-Section 50
-Paragraph 30
-Subparagraph (b)
-URI http://asc.fasb.org/extlink&oid=123359005&loc=d3e8906-108599

Reference 35: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 280
-SubTopic 10
-Section 50
-Paragraph 32
-Subparagraph (c)
-URI http://asc.fasb.org/extlink&oid=123359005&loc=d3e8933-108599

+ Details

- Definition

Total of all stockholders' equity (deficit) items, net of receivables from officers, directors, owners, and affiliates of the entity which are attributable to the parent. The amount of the economic entity's stockholders' equity attributable to the parent excludes the amount of stockholders' equity which is allocable to that ownership interest in subsidiary equity which is not attributable to the parent (noncontrolling interest, minority interest). This excludes temporary equity and is sometimes called permanent equity.

+ References

Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 235
-SubTopic 10
-Section S99
-Paragraph 1
-Subparagraph (SX 210.4-08(g)(1)(ii))
-URI http://asc.fasb.org/extlink&oid=120395691&loc=d3e23780-122690

Reference 2: http://www.xbrl.org/2003/role/exampleRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 852
-SubTopic 10
-Section 55
-Paragraph 10
-URI http://asc.fasb.org/extlink&oid=84165509&loc=d3e56426-112766

Reference 3: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 310
-SubTopic 10
-Section S99
-Paragraph 2
-Subparagraph (SAB Topic 4.E)
-URI http://asc.fasb.org/extlink&oid=122038336&loc=d3e74512-122707

Reference 4: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 210
-SubTopic 10
-Section S99
-Paragraph 1
-Subparagraph (SX 210.5-02(31))
-URI http://asc.fasb.org/extlink&oid=120391452&loc=d3e13212-122682

Reference 5: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 210
-SubTopic 10
-Section S99
-Paragraph 1
-Subparagraph (SX 210.5-02(29))
-URI http://asc.fasb.org/extlink&oid=120391452&loc=d3e13212-122682

Reference 6: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 210
-SubTopic 10
-Section S99
-Paragraph 1
-Subparagraph (SX 210.5-02(30))
-URI http://asc.fasb.org/extlink&oid=120391452&loc=d3e13212-122682

Reference 7: http://www.xbrl.org/2009/role/commonPracticeRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 825
-SubTopic 10
-Section 50
-Paragraph 28
-Subparagraph (f)
-URI http://asc.fasb.org/extlink&oid=123596393&loc=d3e14064-108612

Reference 8: http://www.xbrl.org/2009/role/commonPracticeRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 323
-SubTopic 10
-Section 50
-Paragraph 3
-Subparagraph (c)
-URI http://asc.fasb.org/extlink&oid=114001798&loc=d3e33918-111571

+ Details

XML 15 R6.htm IDEA: XBRL DOCUMENT

CONDENSED CONSOLIDATED STATEMENTS OF CASH FLOWS (UNAUDITED) - USD ($)	3 Months Ended
	Dec. 31, 2021	Dec. 31, 2020
Operating Activities:
Net income	$ 180,024	$ 1,199,036
Adjustments to reconcile net income to net cash provided by/(used in) operating activities:
Share-based compensation	38,800	41,457
Depreciation and amortization	73,384	93,937
Bad debt expense	393	77,400
Gain on forgiveness of note payable	0	(1,356,570)
Change in fair value of earn-out consideration	0	(30,000)
Changes in operating assets and liabilities:
Accounts receivable	(27,719)	(204,224)
Inventories	(909,577)	18,297
Prepaid expenses and other current assets	(69,577)	80,180
Other assets	0	44,446
Accounts payable and due to Forward China	1,143,407	(154,771)
Deferred income	565,183	(315,309)
Net changes in operating lease liabilities	10,544	15,673
Accrued expenses and other current liabilities	133,022	(20,755)
Net cash provided by/(used in) operating activities	1,137,884	(511,203)
Investing Activities:
Purchases of property and equipment	(66,024)	(30,482)
Net cash used in investing activities	(66,024)	(30,482)
Financing Activities:
Repayment of notes payable	0	(41,904)
Repayment of note payable to Forward China	(50,000)	0
Proceeds from stock options exercised	0	1,675
Repayments of finance leases	0	(10,389)
Net cash used in financing activities	(50,000)	(50,618)
Net increase/(decrease) in cash	1,021,860	(592,303)
Cash at beginning of period	1,410,365	2,924,627
Cash at end of period	2,432,225	2,332,324
Supplemental Disclosures of Cash Flow Information:
Cash paid for interest	32,828	46,281
Cash paid for taxes	0	50
Supplemental Disclosures of Non-Cash Information:
Lease assets recorded	204,881	0
Lease liabilities recorded	$ 204,881	$ 0

XML 16 R7.htm IDEA: XBRL DOCUMENT

OVERVIEW

3 Months Ended

Dec. 31, 2021

Organization, Consolidation and Presentation of Financial Statements [Abstract]

OVERVIEW

NOTE 1

OVERVIEW

Business

Liquidity

Impact of COVID-19

XML 17 R8.htm IDEA: XBRL DOCUMENT

ACCOUNTING POLICIES

3 Months Ended

Dec. 31, 2021

Accounting Policies [Abstract]

ACCOUNTING POLICIES

NOTE 2

ACCOUNTING POLICIES

Basis of Presentation

Accounting Estimates

Throughout this document, certain dollar amounts and percentages have been rounded to their approximate values.

Segment Reporting

Accounts Receivable

Revenue Recognition

Distribution Segment

Design Segment

Goodwill

Intangible Assets

Income Taxes

Fair Value Measurements

Level 1: quoted prices in active markets for identical assets or liabilities;

Level 3: unobservable inputs that are supported by little or no market activity and that are significant to the fair values of the assets or liabilities.

Leases

Reclassifications

Certain amounts in the accompanying financial statements at and for the three months ended December 31, 2020 have been reclassified to conform to the current year presentation.

Recent Accounting Pronouncements

XML 18 R9.htm IDEA: XBRL DOCUMENT

INTANGIBLE ASSETS AND GOODWILL

3 Months Ended

Dec. 31, 2021

Goodwill and Intangible Assets Disclosure [Abstract]

INTANGIBLE ASSETS AND GOODWILL

NOTE 3

INTANGIBLE ASSETS AND GOODWILL

Intangible Assets

The Company’s intangible assets consist of the following:

Intangible Assets
	December 31, 2021									September 30, 2021
	Trademarks			Customer Relationships			Total Intangible Assets			Trademarks			Customer Relationships			Total Intangible Assets

Gross carrying amount	$	585,000		$	1,390,000		$	1,975,000		$	585,000		$	1,390,000		$	1,975,000
Less accumulated amortization		(135,000	)		(575,000	)		(710,000	)		(125,000	)		(531,000	)		(656,000	)
Net carrying amount	$	450,000		$	815,000		$	1,265,000		$	460,000		$	859,000		$	1,319,000

At December 31, 2021, estimated amortization expense for the Company’s intangible assets for each of the next five years and thereafter is as follows:

Estimated amortization expense
Remainder of Fiscal 2022	$	159,000
Fiscal 2023		213,000
Fiscal 2024		213,000
Fiscal 2025		213,000
Fiscal 2026		121,000
Thereafter		346,000
Total	$	1,265,000

Goodwill

XML 19 R10.htm IDEA: XBRL DOCUMENT

FAIR VALUE MEASUREMENTS

3 Months Ended

Dec. 31, 2021

Fair Value Disclosures [Abstract]

FAIR VALUE MEASUREMENTS

NOTE 4

FAIR VALUE MEASUREMENTS

- Definition

The entire disclosure for the fair value of financial instruments (as defined), including financial assets and financial liabilities (collectively, as defined), and the measurements of those instruments as well as disclosures related to the fair value of non-financial assets and liabilities. Such disclosures about the financial instruments, assets, and liabilities would include: (1) the fair value of the required items together with their carrying amounts (as appropriate); (2) for items for which it is not practicable to estimate fair value, disclosure would include: (a) information pertinent to estimating fair value (including, carrying amount, effective interest rate, and maturity, and (b) the reasons why it is not practicable to estimate fair value; (3) significant concentrations of credit risk including: (a) information about the activity, region, or economic characteristics identifying a concentration, (b) the maximum amount of loss the entity is exposed to based on the gross fair value of the related item, (c) policy for requiring collateral or other security and information as to accessing such collateral or security, and (d) the nature and brief description of such collateral or security; (4) quantitative information about market risks and how such risks are managed; (5) for items measured on both a recurring and nonrecurring basis information regarding the inputs used to develop the fair value measurement; and (6) for items presented in the financial statement for which fair value measurement is elected: (a) information necessary to understand the reasons for the election, (b) discussion of the effect of fair value changes on earnings, (c) a description of [similar groups] items for which the election is made and the relation thereof to the balance sheet, the aggregate carrying value of items included in the balance sheet that are not eligible for the election; (7) all other required (as defined) and desired information.

+ References + Details

XML 20 R11.htm IDEA: XBRL DOCUMENT

SEGMENTS AND CONCENTRATIONS

3 Months Ended

Dec. 31, 2021

Segment Reporting [Abstract]

SEGMENTS AND CONCENTRATIONS

NOTE 5

SEGMENTS AND CONCENTRATIONS

The Company has three reportable segments: OEM distribution, retail distribution and design. See Note 2 for more information on the composition and accounting policies of our reportable segments.

Information by segment and related reconciliations are shown in tables below:

Segment operating income (loss)
	For the Three Months Ended December 31,
	2021			2020
Revenues:
OEM distribution	$	5,242,000		$	5,214,000
Retail distribution		1,392,000			392,000
Design		4,980,000			4,112,000
Total segment revenues	$	11,614,000		$	9,718,000

Operating Income/(Loss):
OEM distribution	$	497,000		$	417,000
Retail distribution		(228,000	)		(179,000	)
Design		585,000			177,000
Total segment operating income		854,000			415,000
General corporate expenses		(640,000	)		(582,000	)
Total income/(loss) from operations		214,000			(167,000	)
Other expense/(income), net		34,000			(1,366,000	)
Income before income taxes	$	180,000		$	1,199,000

Depreciation and Amortization:
OEM distribution	$	2,000		$	2,000
Design		71,000			92,000
Total depreciation and amortization	$	73,000		$	94,000


	December 31, 2021		September 30, 2021
Segment Assets:
OEM distribution	$	5,218,000	$	5,898,000
Retail distribution		3,217,000		2,178,000
Design		6,349,000		5,824,000
Total segment assets		14,784,000		13,900,000
General corporate assets		7,194,000		5,956,000
Total assets	$	21,978,000	$	19,856,000

- Definition

The entire disclosure for reporting segments including data and tables. Reportable segments include those that meet any of the following quantitative thresholds a) it's reported revenue, including sales to external customers and intersegment sales or transfers is 10 percent or more of the combined revenue, internal and external, of all operating segments b) the absolute amount of its reported profit or loss is 10 percent or more of the greater, in absolute amount of 1) the combined reported profit of all operating segments that did not report a loss or 2) the combined reported loss of all operating segments that did report a loss c) its assets are 10 percent or more of the combined assets of all operating segments.

+ References

Reference 1: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 280
-SubTopic 10
-Section 50
-Paragraph 31
-URI http://asc.fasb.org/extlink&oid=123359005&loc=d3e8924-108599

Reference 2: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 280
-SubTopic 10
-Section 50
-Paragraph 34
-URI http://asc.fasb.org/extlink&oid=123359005&loc=d3e8981-108599

Reference 3: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 280
-SubTopic 10
-Section 50
-Paragraph 21
-Subparagraph (a)
-URI http://asc.fasb.org/extlink&oid=123359005&loc=d3e8721-108599

Reference 4: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 280
-SubTopic 10
-Section 50
-Paragraph 40
-URI http://asc.fasb.org/extlink&oid=123359005&loc=d3e9031-108599

Reference 5: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 280
-SubTopic 10
-Section 50
-Paragraph 32
-Subparagraph (f)
-URI http://asc.fasb.org/extlink&oid=123359005&loc=d3e8933-108599

Reference 6: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 280
-SubTopic 10
-Section 50
-Paragraph 32
-Subparagraph (e)
-URI http://asc.fasb.org/extlink&oid=123359005&loc=d3e8933-108599

Reference 7: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 280
-SubTopic 10
-Section 50
-Paragraph 26
-URI http://asc.fasb.org/extlink&oid=123359005&loc=d3e8844-108599

Reference 8: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 280
-SubTopic 10
-Section 50
-Paragraph 41
-URI http://asc.fasb.org/extlink&oid=123359005&loc=d3e9038-108599

Reference 9: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 280
-SubTopic 10
-Section 50
-Paragraph 32
-Subparagraph (d)
-URI http://asc.fasb.org/extlink&oid=123359005&loc=d3e8933-108599

Reference 10: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 280
-SubTopic 10
-Section 50
-Paragraph 22
-URI http://asc.fasb.org/extlink&oid=123359005&loc=d3e8736-108599

Reference 11: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 280
-SubTopic 10
-Section 50
-Paragraph 42
-URI http://asc.fasb.org/extlink&oid=123359005&loc=d3e9054-108599

Reference 12: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 280
-SubTopic 10
-Section 50
-Paragraph 15
-URI http://asc.fasb.org/extlink&oid=123359005&loc=d3e8657-108599

Reference 13: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 280
-SubTopic 10
-Section 50
-Paragraph 21
-Subparagraph (b)
-URI http://asc.fasb.org/extlink&oid=123359005&loc=d3e8721-108599

Reference 14: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 280
-URI http://asc.fasb.org/topic&trid=2134510

+ Details

XML 21 R12.htm IDEA: XBRL DOCUMENT

SHARE-BASED COMPENSATION

3 Months Ended

Dec. 31, 2021

Share-based Payment Arrangement [Abstract]

SHARE-BASED COMPENSATION

NOTE 6

SHARE-BASED COMPENSATION

Stock Options

XML 22 R13.htm IDEA: XBRL DOCUMENT

EARNINGS PER SHARE

3 Months Ended

Dec. 31, 2021

Earnings per share:

EARNINGS PER SHARE

NOTE 7

EARNINGS PER SHARE


	For the Three Months Ended December 31,
	2021		2020
Numerator:
Net income	$	180,000	$	1,199,000
Denominator:
Weighted average common shares outstanding		10,061,000		9,886,000
Dilutive common share equivalents		276,000		154,000
Weighted average diluted shares outstanding		10,337,000		10,040,000

Earnings per share:
Basic	$	0.02	$	0.12
Diluted	$	0.02	$	0.12

The following securities were excluded from the calculation of diluted earnings per share in each period because their inclusion would have been anti-dilutive:


	For the Three Months Ended December 31,
	2021		2020
Options		58,000		136,000
Warrants		–		151,000
Total potentially dilutive shares		58,000		287,000

XML 23 R14.htm IDEA: XBRL DOCUMENT

RELATED PARTY TRANSACTIONS

3 Months Ended

Dec. 31, 2021

RELATED PARTY TRANSACTIONS

NOTE 8

RELATED PARTY TRANSACTIONS

Buying Agency and Supply Agreement

Promissory Note

Related Party Activity

XML 24 R15.htm IDEA: XBRL DOCUMENT

LEGAL PROCEEDINGS

3 Months Ended

Dec. 31, 2021

Commitments and Contingencies Disclosure [Abstract]

LEGAL PROCEEDINGS

NOTE 9

LEGAL PROCEEDINGS

XML 25 R16.htm IDEA: XBRL DOCUMENT

Line of credit maximum amount - I P S [Member]	3 Months Ended
Line of credit maximum amount - I P S [Member]	Dec. 31, 2021 USD ($)
Line of Credit Facility [Line Items]
Line of credit maximum amount	$ 1,300,000
Line of credit expiration date	May 31, 2022
Line of credit interest rate	0.75% above The Wall Street Journal prime rate.
Line of credit effective interest rate	4.00%
Line of credit amount remaining	$ 1,300,000

XML 26 R17.htm IDEA: XBRL DOCUMENT

DEBT

3 Months Ended

Dec. 31, 2021

Debt Disclosure [Abstract]

DEBT

NOTE 11

DEBT

- Definition

The entire disclosure for information about short-term and long-term debt arrangements, which includes amounts of borrowings under each line of credit, note payable, commercial paper issue, bonds indenture, debenture issue, own-share lending arrangements and any other contractual agreement to repay funds, and about the underlying arrangements, rationale for a classification as long-term, including repayment terms, interest rates, collateral provided, restrictions on use of assets and activities, whether or not in compliance with debt covenants, and other matters important to users of the financial statements, such as the effects of refinancing and noncompliance with debt covenants.

+ References

Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 470
-URI http://asc.fasb.org/topic&trid=2208564

Reference 2: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 470
-SubTopic 20
-Section 50
-Paragraph 1B
-Subparagraph (h)
-URI http://asc.fasb.org/extlink&oid=123466505&loc=SL123495323-112611

Reference 3: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 470
-SubTopic 20
-Section 50
-Paragraph 1C
-Subparagraph (c)
-URI http://asc.fasb.org/extlink&oid=123466505&loc=SL123495334-112611

Reference 4: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 470
-SubTopic 20
-Section 50
-Paragraph 1I
-Subparagraph (a)
-URI http://asc.fasb.org/extlink&oid=123466505&loc=SL123495371-112611

Reference 5: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 470
-SubTopic 20
-Section 50
-Paragraph 1I
-Subparagraph (d)
-URI http://asc.fasb.org/extlink&oid=123466505&loc=SL123495371-112611

Reference 6: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 235
-SubTopic 10
-Section S99
-Paragraph 1
-Subparagraph (SX 210.4-08(c))
-URI http://asc.fasb.org/extlink&oid=120395691&loc=d3e23780-122690

Reference 7: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 470
-SubTopic 20
-Section 50
-Paragraph 1B
-Subparagraph (g)
-URI http://asc.fasb.org/extlink&oid=123466505&loc=SL123495323-112611

Reference 8: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 470
-SubTopic 20
-Section 50
-Paragraph 1C
-Subparagraph (b)
-URI http://asc.fasb.org/extlink&oid=123466505&loc=SL123495334-112611

Reference 9: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 470
-SubTopic 20
-Section 50
-Paragraph 1C
-Subparagraph (a)
-URI http://asc.fasb.org/extlink&oid=123466505&loc=SL123495334-112611

Reference 10: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 470
-SubTopic 20
-Section 50
-Paragraph 1E
-Subparagraph (b)
-URI http://asc.fasb.org/extlink&oid=123466505&loc=SL123495348-112611

Reference 11: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 470
-SubTopic 20
-Section 50
-Paragraph 1B
-URI http://asc.fasb.org/extlink&oid=123466505&loc=SL123495323-112611

Reference 12: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 470
-SubTopic 20
-Section 50
-Paragraph 1I
-Subparagraph (b)
-URI http://asc.fasb.org/extlink&oid=123466505&loc=SL123495371-112611

Reference 13: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 470
-SubTopic 20
-Section 50
-Paragraph 1B
-Subparagraph (i)
-URI http://asc.fasb.org/extlink&oid=123466505&loc=SL123495323-112611

+ Details

XML 27 R18.htm IDEA: XBRL DOCUMENT

LEASES

3 Months Ended

Dec. 31, 2021

Leases

LEASES

NOTE 12

LEASES

At December 31, 2021, the Company’s operating leases had a weighted average remaining lease term of 8.8 years and a weighted average discount rate of 5.6%.

At December 31, 2021, future minimum payments under non-cancellable operating leases were as follows:


Remainder of Fiscal 2022	$	452,000
Fiscal 2023		626,000
Fiscal 2024		639,000
Fiscal 2025		556,000
Fiscal 2026		510,000
Thereafter		2,398,000
Total future minimum lease payments		5,181,000
Less imputed interest		(1,170,000	)
Present value of lease liabilities	$	4,011,000

XML 28 R19.htm IDEA: XBRL DOCUMENT

ACCOUNTING POLICIES (Policies)

3 Months Ended

Dec. 31, 2021

Accounting Policies [Abstract]

Basis of Presentation

Basis of Presentation

Accounting Estimates

Accounting Estimates

Throughout this document, certain dollar amounts and percentages have been rounded to their approximate values.

Segment Reporting

Accounts Receivable

Accounts Receivable

Revenue Recognition

Distribution Segment

Design Segment

Goodwill

Intangible Assets

Income Taxes

Fair Value Measurements

Fair Value Measurements

Level 1: quoted prices in active markets for identical assets or liabilities;

Level 3: unobservable inputs that are supported by little or no market activity and that are significant to the fair values of the assets or liabilities.

Leases

Reclassifications

Reclassifications

Certain amounts in the accompanying financial statements at and for the three months ended December 31, 2020 have been reclassified to conform to the current year presentation.

Recent Accounting Pronouncements

XML 29 R20.htm IDEA: XBRL DOCUMENT

INTANGIBLE ASSETS AND GOODWILL (Tables)

3 Months Ended

Dec. 31, 2021

Goodwill and Intangible Assets Disclosure [Abstract]

Intangible Assets

Intangible Assets
	December 31, 2021									September 30, 2021
	Trademarks			Customer Relationships			Total Intangible Assets			Trademarks			Customer Relationships			Total Intangible Assets

Gross carrying amount	$	585,000		$	1,390,000		$	1,975,000		$	585,000		$	1,390,000		$	1,975,000
Less accumulated amortization		(135,000	)		(575,000	)		(710,000	)		(125,000	)		(531,000	)		(656,000	)
Net carrying amount	$	450,000		$	815,000		$	1,265,000		$	460,000		$	859,000		$	1,319,000

Estimated amortization expense

Estimated amortization expense
Remainder of Fiscal 2022	$	159,000
Fiscal 2023		213,000
Fiscal 2024		213,000
Fiscal 2025		213,000
Fiscal 2026		121,000
Thereafter		346,000
Total	$	1,265,000

XML 30 R21.htm IDEA: XBRL DOCUMENT

SEGMENTS AND CONCENTRATIONS (Tables)

3 Months Ended

Dec. 31, 2021

Segment Reporting [Abstract]

Segment operating income (loss)

Segment operating income (loss)
	For the Three Months Ended December 31,
	2021			2020
Revenues:
OEM distribution	$	5,242,000		$	5,214,000
Retail distribution		1,392,000			392,000
Design		4,980,000			4,112,000
Total segment revenues	$	11,614,000		$	9,718,000

Operating Income/(Loss):
OEM distribution	$	497,000		$	417,000
Retail distribution		(228,000	)		(179,000	)
Design		585,000			177,000
Total segment operating income		854,000			415,000
General corporate expenses		(640,000	)		(582,000	)
Total income/(loss) from operations		214,000			(167,000	)
Other expense/(income), net		34,000			(1,366,000	)
Income before income taxes	$	180,000		$	1,199,000

Depreciation and Amortization:
OEM distribution	$	2,000		$	2,000
Design		71,000			92,000
Total depreciation and amortization	$	73,000		$	94,000

Schedule of Operating Assets and Liabilities


	December 31, 2021		September 30, 2021
Segment Assets:
OEM distribution	$	5,218,000	$	5,898,000
Retail distribution		3,217,000		2,178,000
Design		6,349,000		5,824,000
Total segment assets		14,784,000		13,900,000
General corporate assets		7,194,000		5,956,000
Total assets	$	21,978,000	$	19,856,000

XML 31 R22.htm IDEA: XBRL DOCUMENT

EARNINGS PER SHARE (Tables)

3 Months Ended

Dec. 31, 2021

Earnings per share:

Schedule of Earnings Per Share, Basic and Diluted


	For the Three Months Ended December 31,
	2021		2020
Numerator:
Net income	$	180,000	$	1,199,000
Denominator:
Weighted average common shares outstanding		10,061,000		9,886,000
Dilutive common share equivalents		276,000		154,000
Weighted average diluted shares outstanding		10,337,000		10,040,000

Earnings per share:
Basic	$	0.02	$	0.12
Diluted	$	0.02	$	0.12

Schedule of antidilutive securities excluded


	For the Three Months Ended December 31,
	2021		2020
Options		58,000		136,000
Warrants		–		151,000
Total potentially dilutive shares		58,000		287,000

XML 32 R23.htm IDEA: XBRL DOCUMENT

LEASES (Tables)

3 Months Ended

Dec. 31, 2021

Leases

Schedule of future minimum payments under operating & financial leases


Remainder of Fiscal 2022	$	452,000
Fiscal 2023		626,000
Fiscal 2024		639,000
Fiscal 2025		556,000
Fiscal 2026		510,000
Thereafter		2,398,000
Total future minimum lease payments		5,181,000
Less imputed interest		(1,170,000	)
Present value of lease liabilities	$	4,011,000

XML 33 R24.htm IDEA: XBRL DOCUMENT

OVERVIEW (Details Narrative) - USD ($)	3 Months Ended
OVERVIEW (Details Narrative) - USD ($)	Dec. 31, 2021	Dec. 31, 2020
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Net Income (Loss) Attributable to Parent	$ 180,024	$ 1,199,036
Net Cash Provided by (Used in) Operating Activities	$ 1,137,884	$ (511,203)

- Definition

The portion of profit or loss for the period, net of income taxes, which is attributable to the parent.

+ References

+ Details

XML 34 R25.htm IDEA: XBRL DOCUMENT

ACCOUNTING POLICIES (Details Narrative) - USD ($)	Dec. 31, 2021	Sep. 30, 2021	Sep. 30, 2020
Allowances for doubtful accounts	$ 90,000	$ 90,000	$ 249,000
Accounts Receivable, Allowance for Credit Loss, Noncurrent	706,000	706,000	347,000
Allowances for the provisions	47,000	0	0
Distribution [Member]
Contract liabilities	0	0	75,000
Design [Member]
Contract liabilities	753,000	188,000	410,000
Contract assets	$ 764,000	$ 693,000	$ 649,000

XML 35 R26.htm IDEA: XBRL DOCUMENT

INTANGIBLE ASSETS AND GOODWILL (Details - Intangible Assets) - USD ($)	Dec. 31, 2021	Sep. 30, 2021
Finite-Lived Intangible Assets [Line Items]
Gross Carrying Amount	$ 1,975,000	$ 1,975,000
Accumulated Amortization	(710,000)	(656,000)
Net Carrying Amount	1,265,000	1,319,000
Trademarks [Member]
Finite-Lived Intangible Assets [Line Items]
Gross Carrying Amount	585,000	585,000
Accumulated Amortization	(135,000)	(125,000)
Net Carrying Amount	450,000	460,000
Customer Relationships [Member]
Finite-Lived Intangible Assets [Line Items]
Gross Carrying Amount	1,390,000	1,390,000
Accumulated Amortization	(575,000)	(531,000)
Net Carrying Amount	$ 815,000	$ 859,000

XML 36 R27.htm IDEA: XBRL DOCUMENT

INTANGIBLE ASSETS AND GOODWILL (Details - Estimated amortization expense) - USD ($)	Dec. 31, 2021	Sep. 30, 2021
Goodwill and Intangible Assets Disclosure [Abstract]
Remainder of Fiscal 2022	$ 159,000
Fiscal 2023	213,000
Fiscal 2024	213,000
Fiscal 2025	213,000
Fiscal 2026	121,000
Thereafter	346,000
Total	$ 1,265,000	$ 1,319,000

XML 37 R28.htm IDEA: XBRL DOCUMENT

INTANGIBLE ASSETS AND GOODWILL (Details Narrative) - USD ($)	3 Months Ended
	Dec. 31, 2021	Dec. 31, 2020
Goodwill and Intangible Assets Disclosure [Abstract]
Amortization of Intangible Assets	$ 54,000	$ 54,000

XML 38 R29.htm IDEA: XBRL DOCUMENT

FAIR VALUE MEASUREMENTS (Details Narrative) - USD ($)	Dec. 31, 2021	Sep. 30, 2021
Kablooe [Member]
Offsetting Assets [Line Items]
Earnout liability	$ 70,000	$ 70,000

XML 39 R30.htm IDEA: XBRL DOCUMENT

SEGMENTS AND CONCENTRATIONS (Details) - USD ($)	3 Months Ended
SEGMENTS AND CONCENTRATIONS (Details) - USD ($)	Dec. 31, 2021	Dec. 31, 2020
Segment Reporting Information [Line Items]
Revenue	$ 11,613,741	$ 9,717,603
Total income/(loss) from operations	214,214	(167,493)
Other expense/(income), net	(1,362)	3,604
Income before income taxes	180,024	1,199,036
Operating Segments [Member]
Segment Reporting Information [Line Items]
Revenue	11,614,000,000	9,718,000,000
Operating income loss	854,000	415,000
General corporate expenses	(640,000)	(582,000)
Total income/(loss) from operations	214,000	(167,000)
Other expense/(income), net	34,000	(1,366,000)
Income before income taxes	180,000	1,199,000
Depreciation and amortization	73,000	94,000
O E M Distribution [Member] \| Operating Segments [Member]
Segment Reporting Information [Line Items]
Revenue	5,242,000,000	5,214,000,000
Operating income loss	497,000	417,000
Depreciation and amortization	2,000	2,000
Retail Distribution [Member] \| Operating Segments [Member]
Segment Reporting Information [Line Items]
Revenue	1,392,000,000	392,000,000
Operating income loss	(228,000)	(179,000)
Design [Member] \| Operating Segments [Member]
Segment Reporting Information [Line Items]
Revenue	4,980,000,000	4,112,000,000
Operating income loss	585,000	177,000
Depreciation and amortization	$ 71,000	$ 92,000

XML 40 R31.htm IDEA: XBRL DOCUMENT

SEGMENTS AND CONCENTRATIONS (Details 1) - USD ($)	Dec. 31, 2021	Sep. 30, 2021
Segment Reporting Information [Line Items]
Total assets	$ 21,977,702	$ 19,855,539
Net Assets, Segment [Member]
Segment Reporting Information [Line Items]
Assets	14,784,000	13,900,000
General corporate assets	7,194,000	5,956,000
Total assets	21,978,000	19,856,000
O E M Distribution [Member] \| Net Assets, Segment [Member]
Segment Reporting Information [Line Items]
Assets	5,218,000	5,898,000
Retail Distribution [Member] \| Net Assets, Segment [Member]
Segment Reporting Information [Line Items]
Assets	3,217,000	2,178,000
Design [Member] \| Net Assets, Segment [Member]
Segment Reporting Information [Line Items]
Assets	$ 6,349,000	$ 5,824,000

- Definition

Sum of the carrying amounts as of the balance sheet date of all assets that are recognized. Assets are probable future economic benefits obtained or controlled by an entity as a result of past transactions or events.

+ References

Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 942
-SubTopic 210
-Section S99
-Paragraph 1
-Subparagraph (SX 210.9-03(11))
-URI http://asc.fasb.org/extlink&oid=120398452&loc=d3e534808-122878

Reference 2: http://www.xbrl.org/2003/role/exampleRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 852
-SubTopic 10
-Section 55
-Paragraph 10
-URI http://asc.fasb.org/extlink&oid=84165509&loc=d3e56426-112766

Reference 3: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 470
-SubTopic 10
-Section S99
-Paragraph 1B
-Subparagraph (SX 210.13-02(a)(4)(iii)(A))
-URI http://asc.fasb.org/extlink&oid=124359900&loc=SL124442552-122756

Reference 4: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 280
-SubTopic 10
-Section 50
-Paragraph 22
-URI http://asc.fasb.org/extlink&oid=123359005&loc=d3e8736-108599

Reference 5: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 470
-SubTopic 10
-Section S99
-Paragraph 1A
-Subparagraph (SX 210.13-01(a)(4)(iv))
-URI http://asc.fasb.org/extlink&oid=124359900&loc=SL124442526-122756

Reference 6: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 944
-SubTopic 210
-Section S99
-Paragraph 1
-Subparagraph (SX 210.7-03(a)(12))
-URI http://asc.fasb.org/extlink&oid=120400017&loc=d3e572229-122910

Reference 7: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 470
-SubTopic 10
-Section S99
-Paragraph 1B
-Subparagraph (SX 210.13-02(a)(4)(i))
-URI http://asc.fasb.org/extlink&oid=124359900&loc=SL124442552-122756

Reference 8: http://www.xbrl.org/2009/role/commonPracticeRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 852
-SubTopic 10
-Section 50
-Paragraph 7
-Subparagraph (a)
-URI http://asc.fasb.org/extlink&oid=124433192&loc=SL2890621-112765

Reference 9: http://www.xbrl.org/2009/role/commonPracticeRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 470
-SubTopic 10
-Section S99
-Paragraph 1A
-Subparagraph (SX 210.13-01(a)(4)(ii))
-URI http://asc.fasb.org/extlink&oid=124359900&loc=SL124442526-122756

Reference 10: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 470
-SubTopic 10
-Section S99
-Paragraph 1A
-Subparagraph (SX 210.13-01(a)(5))
-URI http://asc.fasb.org/extlink&oid=124359900&loc=SL124442526-122756

Reference 11: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 470
-SubTopic 10
-Section S99
-Paragraph 1A
-Subparagraph (SX 210.13-01(a)(4)(iii)(A))
-URI http://asc.fasb.org/extlink&oid=124359900&loc=SL124442526-122756

Reference 12: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 235
-SubTopic 10
-Section S99
-Paragraph 1
-Subparagraph (SX 210.4-08(g)(1)(ii))
-URI http://asc.fasb.org/extlink&oid=120395691&loc=d3e23780-122690

Reference 13: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 470
-SubTopic 10
-Section S99
-Paragraph 1A
-Subparagraph (SX 210.13-01(a)(4)(i))
-URI http://asc.fasb.org/extlink&oid=124359900&loc=SL124442526-122756

Reference 14: http://www.xbrl.org/2009/role/commonPracticeRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 470
-SubTopic 10
-Section S99
-Paragraph 1A
-Subparagraph (SX 210.13-01(a)(4)(iii))
-URI http://asc.fasb.org/extlink&oid=124359900&loc=SL124442526-122756

Reference 15: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 825
-SubTopic 10
-Section 50
-Paragraph 28
-Subparagraph (f)
-URI http://asc.fasb.org/extlink&oid=123596393&loc=d3e14064-108612

Reference 16: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 470
-SubTopic 10
-Section S99
-Paragraph 1B
-Subparagraph (SX 210.13-02(a)(4)(iii)(B))
-URI http://asc.fasb.org/extlink&oid=124359900&loc=SL124442552-122756

Reference 17: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 810
-SubTopic 10
-Section 50
-Paragraph 3
-Subparagraph (bb)
-URI http://asc.fasb.org/extlink&oid=123419778&loc=d3e5710-111685

Reference 18: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 470
-SubTopic 10
-Section S99
-Paragraph 1B
-Subparagraph (SX 210.13-02(a)(5))
-URI http://asc.fasb.org/extlink&oid=124359900&loc=SL124442552-122756

Reference 19: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 810
-SubTopic 10
-Section 45
-Paragraph 25
-Subparagraph (a)
-URI http://asc.fasb.org/extlink&oid=116870748&loc=SL6758485-165988

Reference 20: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 280
-SubTopic 10
-Section 50
-Paragraph 32
-Subparagraph (d)
-URI http://asc.fasb.org/extlink&oid=123359005&loc=d3e8933-108599

Reference 21: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 470
-SubTopic 10
-Section S99
-Paragraph 1B
-Subparagraph (SX 210.13-02(a)(4)(iv))
-URI http://asc.fasb.org/extlink&oid=124359900&loc=SL124442552-122756

Reference 22: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 323
-SubTopic 10
-Section 50
-Paragraph 3
-Subparagraph (c)
-URI http://asc.fasb.org/extlink&oid=114001798&loc=d3e33918-111571

Reference 23: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 280
-SubTopic 10
-Section 50
-Paragraph 30
-Subparagraph (c)
-URI http://asc.fasb.org/extlink&oid=123359005&loc=d3e8906-108599

+ Details

XML 41 R32.htm IDEA: XBRL DOCUMENT

SEGMENTS AND CONCENTRATIONS (Details Narrative) - USD ($)	3 Months Ended
	Dec. 31, 2021	Dec. 31, 2020	Sep. 30, 2021
Revenue, Major Customer [Line Items]
Revenues	$ 11,613,741	$ 9,717,603
Customer One [Member] \| Contract Manufacture [Member]
Revenue, Major Customer [Line Items]
Revenues	1,566,000	1,574,000
Account receivable	1,386,000	1,454,000
Customer Two [Member] \| Contract Manufacture [Member]
Revenue, Major Customer [Line Items]
Revenues	1,357,000	1,280,000
Account receivable	$ 891,000	$ 1,259,000	$ 1,138,000
Revenue Benchmark [Member] \| Customer Concentration Risk [Member] \| Two Customers [Member]
Revenue, Major Customer [Line Items]
Concentration Risk, Percentage	10.00%

XML 42 R33.htm IDEA: XBRL DOCUMENT

SHARE-BASED COMPENSATION (Details Narrative) - USD ($)	1 Months Ended	3 Months Ended
SHARE-BASED COMPENSATION (Details Narrative) - USD ($)	Oct. 31, 2021	Dec. 31, 2021	Dec. 31, 2020
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Proceeds from options exercised		$ 0	$ 1,675
Share based compensation expense		$ 38,800	$ 41,457
Equity Option [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Stock issued from exercise of stock options		0	2,500
Proceeds from options exercised		$ 2,000
Stock option intrinsic value		2,000
Share based compensation expense		39,000	$ 41,000
Unrecognized compensation cost		$ 25,000
Unrecognized compensation cost weighted average vesting period		8 months 12 days
Equity Option [Member] \| Non Employee Directors [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Options granted	58,000
Options granted, exercise price of options granted	$ 2.39
Option grant-date fair value per share	$ 1.03
Fair value of options granted	$ 60,000

XML 43 R34.htm IDEA: XBRL DOCUMENT

EARNINGS/(LOSS) PER SHARE (Details-Earning Per Share) - USD ($)	3 Months Ended
	Dec. 31, 2021	Dec. 31, 2020
Numerator:
Net income	$ 180,000	$ 1,199,000
Denominator:
Weighted average common shares outstanding	10,061,000	9,886,000
Dilutive common share equivalents	276,000	154,000
Weighted average diluted shares outstanding	10,337,000	10,040,000
Earnings per share:
Basic	$ 0.02	$ 0.12
Diluted	$ 0.02	$ 0.12

- Definition

The amount of net income (loss) for the period per each share of common stock or unit outstanding during the reporting period.

+ References

Reference 1: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 815
-SubTopic 40
-Section 65
-Paragraph 1
-Subparagraph (e)(4)
-URI http://asc.fasb.org/extlink&oid=123482062&loc=SL123482106-238011

Reference 2: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 250
-SubTopic 10
-Section 50
-Paragraph 3
-URI http://asc.fasb.org/extlink&oid=124431687&loc=d3e22583-107794

Reference 3: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 250
-SubTopic 10
-Section 50
-Paragraph 11
-Subparagraph (b)
-URI http://asc.fasb.org/extlink&oid=124431687&loc=d3e22694-107794

Reference 4: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 260
-SubTopic 10
-Section 45
-Paragraph 10
-URI http://asc.fasb.org/extlink&oid=125511455&loc=d3e1448-109256

Reference 5: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 250
-SubTopic 10
-Section 50
-Paragraph 4
-URI http://asc.fasb.org/extlink&oid=124431687&loc=d3e22595-107794

Reference 6: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 250
-SubTopic 10
-Section 50
-Paragraph 11
-Subparagraph (a)
-URI http://asc.fasb.org/extlink&oid=124431687&loc=d3e22694-107794

Reference 7: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 260
-SubTopic 10
-Section 45
-Paragraph 7
-URI http://asc.fasb.org/extlink&oid=125511455&loc=d3e1337-109256

Reference 8: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 815
-SubTopic 40
-Section 65
-Paragraph 1
-Subparagraph (f)
-URI http://asc.fasb.org/extlink&oid=123482062&loc=SL123482106-238011

Reference 9: http://www.xbrl.org/2003/role/exampleRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 260
-SubTopic 10
-Section 55
-Paragraph 52
-URI http://asc.fasb.org/extlink&oid=125512782&loc=d3e4984-109258

Reference 10: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 944
-SubTopic 220
-Section S99
-Paragraph 1
-Subparagraph (SX 210.7-04(23))
-URI http://asc.fasb.org/extlink&oid=120400993&loc=SL114874131-224263

Reference 11: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 260
-SubTopic 10
-Section 55
-Paragraph 15
-URI http://asc.fasb.org/extlink&oid=125512782&loc=d3e3842-109258

Reference 12: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 250
-SubTopic 10
-Section 50
-Paragraph 7
-Subparagraph (a)
-URI http://asc.fasb.org/extlink&oid=124431687&loc=d3e22644-107794

Reference 13: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 260
-SubTopic 10
-Section 50
-Paragraph 1
-Subparagraph (a)
-URI http://asc.fasb.org/extlink&oid=124432515&loc=d3e3550-109257

Reference 14: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 220
-SubTopic 10
-Section S99
-Paragraph 2
-Subparagraph (SX 210.5-03(25))
-URI http://asc.fasb.org/extlink&oid=123367319&loc=SL114868664-224227

Reference 15: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 260
-SubTopic 10
-Section 45
-Paragraph 2
-URI http://asc.fasb.org/extlink&oid=125511455&loc=d3e1252-109256

Reference 16: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 260
-SubTopic 10
-Section 45
-Paragraph 60B
-Subparagraph (d)
-URI http://asc.fasb.org/extlink&oid=125511455&loc=SL5780133-109256

Reference 17: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 942
-SubTopic 220
-Section S99
-Paragraph 1
-Subparagraph (SX 210.9-04(27))
-URI http://asc.fasb.org/extlink&oid=120399700&loc=SL114874048-224260

+ Details

- Definition

The amount of net income (loss) for the period available to each share of common stock or common unit outstanding during the reporting period and to each share or unit that would have been outstanding assuming the issuance of common shares or units for all dilutive potential common shares or units outstanding during the reporting period.

+ References

Reference 1: http://www.xbrl.org/2003/role/exampleRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 260
-SubTopic 10
-Section 55
-Paragraph 52
-URI http://asc.fasb.org/extlink&oid=125512782&loc=d3e4984-109258

Reference 2: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 250
-SubTopic 10
-Section 50
-Paragraph 7
-Subparagraph (a)
-URI http://asc.fasb.org/extlink&oid=124431687&loc=d3e22644-107794

Reference 3: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 260
-SubTopic 10
-Section 55
-Paragraph 15
-URI http://asc.fasb.org/extlink&oid=125512782&loc=d3e3842-109258

Reference 4: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 260
-SubTopic 10
-Section 45
-Paragraph 2
-URI http://asc.fasb.org/extlink&oid=125511455&loc=d3e1252-109256

Reference 5: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 250
-SubTopic 10
-Section 50
-Paragraph 11
-Subparagraph (b)
-URI http://asc.fasb.org/extlink&oid=124431687&loc=d3e22694-107794

Reference 6: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 250
-SubTopic 10
-Section 50
-Paragraph 4
-URI http://asc.fasb.org/extlink&oid=124431687&loc=d3e22595-107794

Reference 7: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 250
-SubTopic 10
-Section 50
-Paragraph 3
-URI http://asc.fasb.org/extlink&oid=124431687&loc=d3e22583-107794

Reference 8: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 260
-SubTopic 10
-Section 45
-Paragraph 60B
-Subparagraph (d)
-URI http://asc.fasb.org/extlink&oid=125511455&loc=SL5780133-109256

Reference 9: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 815
-SubTopic 40
-Section 65
-Paragraph 1
-Subparagraph (f)
-URI http://asc.fasb.org/extlink&oid=123482062&loc=SL123482106-238011

Reference 10: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 942
-SubTopic 220
-Section S99
-Paragraph 1
-Subparagraph (SX 210.9-04(27))
-URI http://asc.fasb.org/extlink&oid=120399700&loc=SL114874048-224260

Reference 11: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 260
-SubTopic 10
-Section 50
-Paragraph 1
-Subparagraph (a)
-URI http://asc.fasb.org/extlink&oid=124432515&loc=d3e3550-109257

Reference 12: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 944
-SubTopic 220
-Section S99
-Paragraph 1
-Subparagraph (SX 210.7-04(23))
-URI http://asc.fasb.org/extlink&oid=120400993&loc=SL114874131-224263

Reference 13: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 250
-SubTopic 10
-Section 50
-Paragraph 11
-Subparagraph (a)
-URI http://asc.fasb.org/extlink&oid=124431687&loc=d3e22694-107794

Reference 14: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 260
-SubTopic 10
-Section 45
-Paragraph 7
-URI http://asc.fasb.org/extlink&oid=125511455&loc=d3e1337-109256

Reference 15: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 815
-SubTopic 40
-Section 65
-Paragraph 1
-Subparagraph (e)(4)
-URI http://asc.fasb.org/extlink&oid=123482062&loc=SL123482106-238011

Reference 16: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 220
-SubTopic 10
-Section S99
-Paragraph 2
-Subparagraph (SX 210.5-03(25))
-URI http://asc.fasb.org/extlink&oid=123367319&loc=SL114868664-224227

+ Details

XML 44 R35.htm IDEA: XBRL DOCUMENT

EARNINGS/(LOSS) PER SHARE (Details - Antidilutive shares) - shares	3 Months Ended
	Dec. 31, 2021	Dec. 31, 2020
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Total potentially dilutive shares	58,000	287,000
Stock Options [Member]
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Total potentially dilutive shares	58,000	136,000
Warrant [Member]
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Total potentially dilutive shares	0	151,000

XML 45 R36.htm IDEA: XBRL DOCUMENT

RELATED PARTY TRANSACTIONS (Details Narrative) - USD ($)	3 Months Ended		4 Months Ended
	Dec. 31, 2021	Dec. 31, 2020	Jan. 18, 2018	Sep. 30, 2021
Related Party Transaction [Line Items]
Prepaid expenses and other current assets	$ 630,649			$ 561,072
Principal repayments	(0)	$ 41,904
Forward China [Member]
Related Party Transaction [Line Items]
Principal repayments	50,000
Forward China [Member] \| Promissory Note [Member]
Related Party Transaction [Line Items]
Debt face amount			$ 1,600,000
Debt interest rate			8.00%
Debt maturity date			Jan. 18, 2019
Interest expense	32,000	32,000
Forward China [Member] \| Inventory Purchases [Member]
Related Party Transaction [Line Items]
Prepaid expenses and other current assets	327,000			$ 317,000
Forward China [Member] \| Service Fees [Member]
Related Party Transaction [Line Items]
Service fees paid	362,000	343,000
Chief Executive Officer [Member] \| Koble [Member]
Related Party Transaction [Line Items]
Revenue from related party	$ 540,000	$ 186,000

XML 46 R37.htm IDEA: XBRL DOCUMENT

DEBT (Details Narrative)	3 Months Ended
DEBT (Details Narrative)	Dec. 31, 2021 USD ($)
Paycheck Protection Program [Member]
Debt Instrument [Line Items]
Debt interest rate	1.00%
Paycheck Protection Program [Member]
Debt Instrument [Line Items]
Loan received	$ 1,357,000
Debt maturity date	Apr. 18, 2022
Loan Payable [Member] \| Kablooe [Member]
Debt Instrument [Line Items]
Debt interest rate	6.00%
Debt face amount	$ 170,000
Periodic payment amount	$ 15,000

XML 47 R38.htm IDEA: XBRL DOCUMENT

LEASES (Details - Future minimum payments Operating lease) - Operating Leases [Member]	Dec. 31, 2021 USD ($)
Remainder of Fiscal 2022	$ 452,000
Fiscal 2023	626,000
Fiscal 2024	639,000
Fiscal 2025	556,000
Fiscal 2026	510,000
Thereafter	2,398,000
Total future minimum lease payments	5,181,000
Less imputed interest	(1,170,000)
Present value of lease liabilities	$ 4,011,000

XML 48 R39.htm IDEA: XBRL DOCUMENT

LEASES (Details Narrative) - USD ($)	3 Months Ended
LEASES (Details Narrative) - USD ($)	Dec. 31, 2021	Dec. 31, 2020
Leases
Rent expense	$ 156,000	$ 153,000
Sales and marketing	14,000	14,000
General and administrative	142,000	139,000
Cash paid for amounts included in operating lease liabilities	$ 149,000	$ 111,000
Operating leases term	8 years 9 months 18 days
Operating leases	5.60%

XML 49 forward_i10q-123121_htm.xml IDEA: XBRL DOCUMENT 0000038264 2021-10-01 2021-12-31 0000038264 2022-01-31 0000038264 2021-12-31 0000038264 2021-09-30 0000038264 2020-10-01 2020-12-31 0000038264 us-gaap:CommonStockMember 2021-09-30 0000038264 us-gaap:AdditionalPaidInCapitalMember 2021-09-30 0000038264 us-gaap:RetainedEarningsMember 2021-09-30 0000038264 us-gaap:CommonStockMember 2020-09-30 0000038264 us-gaap:AdditionalPaidInCapitalMember 2020-09-30 0000038264 us-gaap:RetainedEarningsMember 2020-09-30 0000038264 2020-09-30 0000038264 us-gaap:CommonStockMember 2021-10-01 2021-12-31 0000038264 us-gaap:AdditionalPaidInCapitalMember 2021-10-01 2021-12-31 0000038264 us-gaap:RetainedEarningsMember 2021-10-01 2021-12-31 0000038264 us-gaap:CommonStockMember 2020-10-01 2020-12-31 0000038264 us-gaap:AdditionalPaidInCapitalMember 2020-10-01 2020-12-31 0000038264 us-gaap:RetainedEarningsMember 2020-10-01 2020-12-31 0000038264 us-gaap:CommonStockMember 2021-12-31 0000038264 us-gaap:AdditionalPaidInCapitalMember 2021-12-31 0000038264 us-gaap:RetainedEarningsMember 2021-12-31 0000038264 us-gaap:CommonStockMember 2020-12-31 0000038264 us-gaap:AdditionalPaidInCapitalMember 2020-12-31 0000038264 us-gaap:RetainedEarningsMember 2020-12-31 0000038264 2020-12-31 0000038264 ford:DistributionMember 2021-12-31 0000038264 ford:DistributionMember 2021-09-30 0000038264 ford:DistributionMember 2020-09-30 0000038264 ford:DesignMember 2021-12-31 0000038264 ford:DesignMember 2021-09-30 0000038264 ford:DesignMember 2020-09-30 0000038264 us-gaap:TrademarksMember 2021-12-31 0000038264 us-gaap:CustomerRelationshipsMember 2021-12-31 0000038264 us-gaap:TrademarksMember 2021-09-30 0000038264 us-gaap:CustomerRelationshipsMember 2021-09-30 0000038264 ford:KablooeMember 2021-12-31 0000038264 ford:KablooeMember 2021-09-30 0000038264 us-gaap:OperatingSegmentsMember ford:OEMDistributionMember 2021-10-01 2021-12-31 0000038264 us-gaap:OperatingSegmentsMember ford:OEMDistributionMember 2020-10-01 2020-12-31 0000038264 us-gaap:OperatingSegmentsMember ford:RetailDistributionMember 2021-10-01 2021-12-31 0000038264 us-gaap:OperatingSegmentsMember ford:RetailDistributionMember 2020-10-01 2020-12-31 0000038264 us-gaap:OperatingSegmentsMember ford:DesignMember 2021-10-01 2021-12-31 0000038264 us-gaap:OperatingSegmentsMember ford:DesignMember 2020-10-01 2020-12-31 0000038264 us-gaap:OperatingSegmentsMember 2021-10-01 2021-12-31 0000038264 us-gaap:OperatingSegmentsMember 2020-10-01 2020-12-31 0000038264 us-gaap:NetAssetsSegmentMember ford:OEMDistributionMember 2021-12-31 0000038264 us-gaap:NetAssetsSegmentMember ford:OEMDistributionMember 2021-09-30 0000038264 us-gaap:NetAssetsSegmentMember ford:RetailDistributionMember 2021-12-31 0000038264 us-gaap:NetAssetsSegmentMember ford:RetailDistributionMember 2021-09-30 0000038264 us-gaap:NetAssetsSegmentMember ford:DesignMember 2021-12-31 0000038264 us-gaap:NetAssetsSegmentMember ford:DesignMember 2021-09-30 0000038264 us-gaap:NetAssetsSegmentMember 2021-12-31 0000038264 us-gaap:NetAssetsSegmentMember 2021-09-30 0000038264 ford:TwoCustomersMember us-gaap:SalesRevenueNetMember us-gaap:CustomerConcentrationRiskMember 2021-10-01 2021-12-31 0000038264 ford:CustomerOneMember ford:ContractManufactureMember 2021-10-01 2021-12-31 0000038264 ford:CustomerTwoMember ford:ContractManufactureMember 2021-10-01 2021-12-31 0000038264 ford:CustomerOneMember ford:ContractManufactureMember 2020-10-01 2020-12-31 0000038264 ford:CustomerTwoMember ford:ContractManufactureMember 2020-10-01 2020-12-31 0000038264 ford:CustomerOneMember ford:ContractManufactureMember 2021-12-31 0000038264 ford:CustomerTwoMember ford:ContractManufactureMember 2021-12-31 0000038264 ford:CustomerOneMember ford:ContractManufactureMember 2020-12-31 0000038264 ford:CustomerTwoMember ford:ContractManufactureMember 2020-12-31 0000038264 ford:CustomerTwoMember ford:ContractManufactureMember 2021-09-30 0000038264 ford:NonEmployeeDirectorsMember us-gaap:StockOptionMember 2021-10-01 2021-10-31 0000038264 us-gaap:StockOptionMember 2021-10-01 2021-12-31 0000038264 us-gaap:StockOptionMember 2020-10-01 2020-12-31 0000038264 us-gaap:StockOptionMember 2021-12-31 0000038264 ford:StockOptionsMember 2021-10-01 2021-12-31 0000038264 ford:StockOptionsMember 2020-10-01 2020-12-31 0000038264 us-gaap:WarrantMember 2021-10-01 2021-12-31 0000038264 us-gaap:WarrantMember 2020-10-01 2020-12-31 0000038264 ford:ForwardChinaMember ford:ServiceFeesMember 2021-10-01 2021-12-31 0000038264 ford:ForwardChinaMember ford:ServiceFeesMember 2020-10-01 2020-12-31 0000038264 ford:InventoryPurchasesMember ford:ForwardChinaMember 2021-12-31 0000038264 ford:InventoryPurchasesMember ford:ForwardChinaMember 2021-09-30 0000038264 ford:PromissoryNoteMember ford:ForwardChinaMember 2018-01-18 0000038264 ford:PromissoryNoteMember ford:ForwardChinaMember 2017-10-01 2018-01-18 0000038264 ford:PromissoryNoteMember ford:ForwardChinaMember 2021-10-01 2021-12-31 0000038264 ford:PromissoryNoteMember ford:ForwardChinaMember 2020-10-01 2020-12-31 0000038264 ford:ForwardChinaMember 2021-10-01 2021-12-31 0000038264 srt:ChiefExecutiveOfficerMember ford:KobleMember 2021-10-01 2021-12-31 0000038264 srt:ChiefExecutiveOfficerMember ford:KobleMember 2020-10-01 2020-12-31 0000038264 ford:IPSMember 2021-12-31 0000038264 ford:IPSMember 2021-10-01 2021-12-31 0000038264 ford:PaycheckProtectionProgramMember 2021-10-01 2021-12-31 0000038264 ford:PaycheckProtectionProgramMember 2021-12-31 0000038264 ford:LoanPayableMember ford:KablooeMember 2021-12-31 0000038264 ford:LoanPayableMember ford:KablooeMember 2021-10-01 2021-12-31 0000038264 ford:OperatingLeasesMember 2021-12-31 iso4217:USD shares iso4217:USD shares pure 0000038264 false --09-30 2022 Q1

180024

1137884

10-Q true 2021-12-31 false 001-34780 FORWARD INDUSTRIES, INC. NY 13-1950672 700 Veterans Memorial Highway Suite 100 Hauppauge NY 11788 (631) 547-3041 Common Stock, par value $0.01 FORD NASDAQ Yes Yes Non-accelerated Filer true false false 10061185

2432225

1410365

8788041

8760715

2972134

2062557

630649

561072

14823049

12794709

213826

167997

1265469

1318658

1758682

3844425

3743242

72251

21977702

19855539

1550000

307508

391992

6961599

5733708

752878

187695

25000

334126

340151

662519

529497

10593630

7208043

1600000

3676805

3559053

45000

3721805

5204053

14315435

12412096

0.01

40000000

10061185

100612

19953276

19914476

-12391621

-12571645

7662267

7443443

21977702

19855539

11613741

9717603

8994973

7454717

2618768

2262886

737677

602961

1666877

1827418

214214

-167493

-0

1356570

-0 30000

-0

22747

32828

46392

-1362

3604

180024

1199036

180024

1199036

0.02

0.12

0.02

0.12

10061185

9885563

10337113

10039799

10061185

100612

19914476

-12571645

7443443

38800

180024

10061185

100612

19953276

-12391621

7662267

9883851

98838

19579684

-13095450

6583072

41457

2500

1650

1675

1199036

9886351

98863

19622791

-11896414

7825240

180024

1199036

38800

41457

73384

93937

-393 -77400

-0

1356570

-0 30000

27719

204224

909577

-18297

69577

-80180

-0

-44446

1143407

-154771

565183

-315309

10544

15673

133022

-20755

1137884

-511203

66024

30482

-66024

-30482

-0

41904

50000 -0

1675

-0

10389

-50000

-50618

1021860

-592303

1410365

2924627

2432225

2332324

32828

46281

204881 0 204881 0

<table border="0" cellpadding="0" cellspacing="0" style="font: bold 10pt Times New Roman, Times, Serif; width: 100%; margin-top: 0pt; margin-bottom: 0pt"> <tr style="vertical-align: top"> <td style="text-align: justify; width: 15%">NOTE 1</td> <td style="text-align: justify; width: 85%">OVERVIEW</td></tr> </table> Business Forward Industries, Inc. (“Forward”, “we”, “our” or the “Company”) is a fully integrated design, development and manufacturing solution provider for top tier medical and technology customers worldwide. As a result of the continued expansion of our design and development capabilities through our wholly-owned subsidiaries, we are now able to introduce proprietary products to the market from concepts brought to us from a number of different sources, both inside and outside the Company. Liquidity For the three months ended December 31, 2021, the Company generated net income of $180,000, and $1,138,000 of cash flows from operating activities. We believe our existing cash balance and working capital will be sufficient to meet our liquidity needs through at least February 28, 2023. Impact of COVID-19 The COVID-19 pandemic continues to impact our business. The increase in global consumer demand, coupled with the global shipping container shortage, dramatically increased demand for both ocean freight and ground transportation. These factors led to a significant increase in freight costs, particularly from the Asia-Pacific region. Labor shortages at US ports and in ground transportation services caused container ships to spend a significant amount of time waiting to be unloaded and to arrive at our warehouses. These factors caused an increase in the demand and cost of ground transportation and delayed consumer availability for many of our products in the first quarter of fiscal 2022. The timing and extent of these COVID-19 related transportation disruptions is still largely unknown but are expected to continue throughout fiscal 2022. COVID-19 may further impact our business in ways we cannot predict, and such impacts could be significant. The current and economic impact may continue to negatively impact our results of operations, cash flows and financial position in future periods as well as that of our customers, including their ability to pay for our services and to choose to allocate their budgets to new or existing projects which may or may not require our services. The long-term financial impact on our business cannot be reasonably estimated at this time. As a result, the effects of COVID-19 may not be fully reflected in our financial results until future periods. Until the pandemic is fully controlled, we expect business conditions to remain challenging. In response to these challenges, we will continue to focus on those factors that we can control: closely managing and controlling our expenses; aligning our design and development schedules with demand in a proactive manner as there are changes in market conditions to minimize our cash operating costs; pursuing further improvements in the productivity and effectiveness of our development, selling and administrative activities and, where appropriate, taking advantage of opportunities to enhance our business growth and strategy.

<table border="0" cellpadding="0" cellspacing="0" style="font: bold 10pt Times New Roman, Times, Serif; width: 100%; margin-top: 0pt; margin-bottom: 0pt"> <tr style="vertical-align: top"> <td style="text-align: justify; width: 15%">NOTE 2</td> <td style="text-align: justify; width: 85%">ACCOUNTING POLICIES</td></tr> </table> Basis of Presentation The accompanying condensed consolidated financial statements include the accounts of Forward Industries, Inc. and all of its subsidiaries: Forward Industries (IN), Inc., (“Forward US”), Forward Industries (Switzerland) GmbH, (“Forward Switzerland”), Forward Industries UK Limited, (“Forward UK”), Intelligent Product Solutions, Inc., (“IPS”) and Kablooe, Inc., (“Kablooe”). The terms “Forward”, “we”, “our” or the “Company” as used throughout this document are used to indicate Forward Industries, Inc. and all of its subsidiaries. All significant intercompany transactions and balances have been eliminated in consolidation. In the opinion of management, the accompanying condensed consolidated financial statements presented in this Quarterly Report on Form 10-Q reflect all normal recurring adjustments necessary to present fairly the financial position and results of operations and cash flows for the interim periods presented herein, but are not necessarily indicative of the results of operations for the year ending September 30, 2022. These condensed consolidated financial statements should be read in conjunction with the Company’s audited consolidated financial statements included in its Annual Report on Form 10-K for the fiscal year ended September 30, 2021, and with the disclosures and risk factors presented therein. The September 30, 2021 condensed consolidated balance sheet has been derived from the audited consolidated financial statements. Accounting Estimates The preparation of the Company’s condensed consolidated financial statements in conformity with accounting principles generally accepted in the United States of America (“U.S. GAAP”) requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosures of contingent assets and liabilities at the date of the condensed consolidated financial statements and the reported amounts of revenues and expenses during the reporting periods. Actual results could differ from those estimates and assumptions. Throughout this document, certain dollar amounts and percentages have been rounded to their approximate values. Segment Reporting The Company has three reportable segments: OEM distribution, retail distribution and design. The OEM distribution segment sources and distributes carrying cases and other accessories for medical monitoring and diagnostic kits and a variety of other portable electronic and non-electronic devices directly to OEMs or their contract manufacturers worldwide. The retail distribution segment sources and sells smart-enabled furniture and a variety of other products to customers predominantly located in the U.S. through agreements with various retailers, both in stores and through online retailer websites. The design segment consists of two operating segments (IPS and Kablooe, which have been aggregated into one reportable segment) that provide a full spectrum of hardware and software product design and engineering services to customers predominantly located in the U.S. See Note 5 for more information on segments. Accounts Receivable Accounts receivable consist of unsecured trade accounts with customers. The Company maintains an allowance for doubtful accounts, which is recorded as a reduction to accounts receivable on the condensed consolidated financial statements. Collectability of accounts receivable is estimated by evaluating the number of days accounts are outstanding, customer payment history, recent payment trends and perceived creditworthiness, adjusted as necessary based on specific customer situations. At December 31, 2021, September 30, 2021 and September 30, 2020, the Company had allowances for doubtful accounts of $90,000, $90,000 and $249,000, respectively, for the OEM distribution segment and $706,000, $706,000 and $347,000, respectively, for the design segment. The Company did not have any allowances for doubtful accounts related to its retail distribution segment at December 31, 2021, September 30, 2021 or September 30, 2020. The Company has sales agreements with various retailers which contain different terms for trade discounts, promotional and other allowances. At December 31, 2021, September 30, 2021 and September 30, 2020, the Company recorded accounts receivable allowances of $47,000, $0 and $0, respectively, for the retail distribution segment. Revenue Recognition Distribution Segment The Company generally recognizes revenue in its OEM and retail distribution segments when: (i) finished goods are shipped to its customers (in general, these conditions occur at either point of shipment or point of destination, depending on the terms of sale and transfer of control); (ii) there are no other deliverables or performance obligations; and (iii) there are no further obligations to the customer after the title of the goods has transferred. When the Company receives consideration before achieving the criteria previously mentioned, it records a contract liability, which is classified as a component of deferred income in the accompanying condensed consolidated balance sheets. The retail distribution segment had contract liabilities of $0, $0 and $75,000 at December 31, 2021, September 30, 2021 and September 30, 2020, respectively. The OEM distribution segment had no contract liabilities at December 31, 2021, September 30, 2021 or September 30, 2020. Design Segment The Company applies the “cost to cost” and “right to invoice” methods of revenue recognition to the contracts with customers in the design segment. The design segment typically engages in two types of contracts: (i) time and material and (ii) fixed price. The Company recognizes revenue over time on its time and material contracts utilizing a “right to invoice” method. Revenues from fixed price contracts that require performance of services that are not related to the production of tangible assets are recognized by using cost inputs to measure progress toward the completion of its performance obligations, or the “cost to cost” method. Revenues from fixed price contracts that contain specific deliverables are recognized when the performance obligation has been satisfied or the transfer of goods to the customer has been completed and accepted. Recognized revenues that will not be billed until a later date, or contract assets, are recorded as an asset and classified as a component of accounts receivable in the accompanying condensed consolidated balance sheets. The design segment had contract assets of $764,000, $693,000 and $649,000 at December 31, 2021, September 30, 2021 and September 30, 2020, respectively. Contracts where collections to date have exceeded recognized revenues, or contract liabilities, are recorded as a liability and classified as a component of deferred income in the accompanying condensed consolidated balance sheets. The design segment had contract liabilities of $753,000, $188,000 and $410,000 at December 31, 2021, September 30, 2021 and September 30, 2020, respectively. Goodwill The Company reviews goodwill for impairment at least annually, or more often if triggering events occur. The Company has two reporting units with goodwill (the IPS and Kablooe operating segments) and we perform our annual goodwill impairment test on September 30, the end of the fiscal year, or upon the occurrence of a triggering event. The Company has the option to perform a qualitative assessment to determine if an impairment is more likely than not to have occurred. If the Company can support the conclusion that it is not more likely than not that the fair value of a reporting unit is less than its carrying amount, then the Company would not need to perform a quantitative impairment test for the reporting unit. If the Company cannot support such a conclusion or does not elect to perform the qualitative assessment, then the Company will perform the quantitative assessment by comparing the fair value of the reporting unit with its carrying amount, including goodwill. If the fair value of the reporting unit exceeds its carrying value, no impairment charge is recognized. If the fair value of the reporting unit is less than its carrying value, an impairment charge will be recognized for the amount by which the reporting unit’s carrying amount exceeds its fair value. A significant amount of judgment is required in performing goodwill impairment tests including estimating the fair value of a reporting unit. Management evaluated and concluded that there were no indications goodwill was impaired at December 31, 2021. Intangible Assets Intangible assets include trademarks and customer relationships, which were acquired as part of the acquisitions of IPS in Fiscal 2018 and Kablooe in Fiscal 2020 and are amortized over their estimated useful lives, which are periodically evaluated for reasonableness. Our intangible assets are reviewed for impairment whenever events or changes in circumstances indicate that the carrying amount of an asset may not be recoverable. In assessing the recoverability of our intangible assets, we must make estimates and assumptions regarding future cash flows and other factors to determine the fair value of the respective assets. These estimates and assumptions could have a significant impact on whether an impairment charge is recognized and the magnitude of any such charge. Fair value estimates are made at a specific point in time, based on relevant information. These estimates are subjective in nature and involve uncertainties and matters of significant judgments and therefore cannot be determined with precision. Changes in assumptions could significantly affect the estimates. If these estimates or material related assumptions change in the future, we may be required to record impairment charges related to our intangible assets. Management evaluated and concluded that there were no impairments of intangible assets at December 31, 2021. Income Taxes The Company recognizes future tax benefits and liabilities measured at enacted rates attributable to temporary differences between financial statement and income tax bases of assets and liabilities and to net tax operating loss carryforwards to the extent that realization of these benefits is more likely than not. At December 31, 2021, there was no change to our assessment that a full valuation allowance was required against all net deferred tax assets as it is not probable that such deferred tax assets will be realized. Accordingly, any deferred tax provision or benefit was offset by an equal and opposite change to the valuation allowance. No current book income tax provision was recorded against book net income due to the existence of significant net operating loss carryforwards. Fair Value Measurements We perform fair value measurements in accordance with the guidance provided by Accounting Standards Codification (“ASC”) 820, “Fair Value Measurement.” ASC 820 defines fair value as the price that would be received from selling an asset or paid to transfer a liability in an orderly transaction between market participants at the measurement date. When determining the fair value measurements for assets and liabilities required to be recorded at their fair values, we consider the principal or most advantageous market in which we would transact and consider assumptions that market participants would use when pricing the assets or liabilities, such as inherent risk, transfer restrictions, and risk of nonperformance. ASC 820 establishes a fair value hierarchy that requires an entity to maximize the use of observable inputs and minimize the use of unobservable inputs when measuring fair value. An asset's or liability's categorization within the fair value hierarchy is based upon the lowest level of input that is significant to the fair value measurement. ASC 820 establishes three levels of inputs that may be used to measure fair value: <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"> <tr style="vertical-align: top"> <td style="width: 24px"> </td> <td style="width: 24px; font-size: 10pt; text-align: justify">·</td> <td style="font-size: 10pt; text-align: justify">Level 1: quoted prices in active markets for identical assets or liabilities;</td></tr> </table> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"> <tr style="vertical-align: top"> <td style="width: 24px"> </td> <td style="width: 24px; font-size: 10pt; text-align: justify">·</td> <td style="font-size: 10pt; text-align: justify">Level 2: inputs other than Level 1 that are observable, either directly or indirectly, such as quoted prices in active markets for similar assets or liabilities, quoted prices for identical or similar assets or liabilities in markets that are not active, or other inputs that are observable or can be corroborated by observable market data for substantially the full term of the assets or liabilities; or</td></tr> </table> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"> <tr style="vertical-align: top"> <td style="width: 24px"> </td> <td style="width: 24px; font-size: 10pt; text-align: justify">·</td> <td style="font-size: 10pt; text-align: justify">Level 3: unobservable inputs that are supported by little or no market activity and that are significant to the fair values of the assets or liabilities.</td></tr> </table> Leases Lease assets and liabilities are recognized at the commencement date based on the present value of lease payments over the lease term, using the Company’s incremental borrowing rate commensurate with the lease term, since the Company’s lessors do not provide an implicit rate, nor is one readily available. The Company has certain leases that may include an option to renew and when it is reasonably probable to exercise such option, the Company will include the renewal option terms in determining the lease asset and lease liability. Lease assets represent the Company’s right to use an underlying asset for the lease term and lease liabilities represent the Company’s obligation to make lease payments arising from the lease. Lease expense for lease payments is recognized on a straight-line basis over the lease term. Operating lease assets are shown as right of use assets and financing lease assets are a component of property and equipment on the condensed consolidated balance sheets. The current and long-term portions of operating and financing lease liabilities are shown separately as such on the condensed consolidated balance sheets. Reclassifications Certain amounts in the accompanying financial statements at and for the three months ended December 31, 2020 have been reclassified to conform to the current year presentation. Recent Accounting Pronouncements In November 2019, the Financial Accounting Standards Board (“FASB”) issued ASU 2019-11, “Codification Improvements to Topic 326, Financial Instruments – Credit Losses.” ASU 2019-11 is an accounting pronouncement that provides clarity to and amends earlier guidance on this topic and would be effective concurrently with the adoption of such earlier guidance. This pronouncement is effective for fiscal years beginning after December 15, 2022 and interim periods within those fiscal years. The Company is currently evaluating the effects of this pronouncement on its condensed consolidated financial statements. In December 2019, the FASB issued ASU 2019-12 “Income Taxes (Topic 740): Simplifying the Accounting for Income Taxes.” This guidance removes certain exceptions to the general principles in Topic 740 and provides consistent application of U.S. GAAP by clarifying and amending existing guidance. The effective date of the new guidance for public companies is for fiscal years beginning after December 15, 2020 and interim periods within those fiscal years. Early adoption is permitted. The Company adopted this guidance in the first quarter of fiscal 2022 with no material impact to its condensed consolidated financial statements.

Basis of Presentation The accompanying condensed consolidated financial statements include the accounts of Forward Industries, Inc. and all of its subsidiaries: Forward Industries (IN), Inc., (“Forward US”), Forward Industries (Switzerland) GmbH, (“Forward Switzerland”), Forward Industries UK Limited, (“Forward UK”), Intelligent Product Solutions, Inc., (“IPS”) and Kablooe, Inc., (“Kablooe”). The terms “Forward”, “we”, “our” or the “Company” as used throughout this document are used to indicate Forward Industries, Inc. and all of its subsidiaries. All significant intercompany transactions and balances have been eliminated in consolidation. In the opinion of management, the accompanying condensed consolidated financial statements presented in this Quarterly Report on Form 10-Q reflect all normal recurring adjustments necessary to present fairly the financial position and results of operations and cash flows for the interim periods presented herein, but are not necessarily indicative of the results of operations for the year ending September 30, 2022. These condensed consolidated financial statements should be read in conjunction with the Company’s audited consolidated financial statements included in its Annual Report on Form 10-K for the fiscal year ended September 30, 2021, and with the disclosures and risk factors presented therein. The September 30, 2021 condensed consolidated balance sheet has been derived from the audited consolidated financial statements.

Accounting Estimates The preparation of the Company’s condensed consolidated financial statements in conformity with accounting principles generally accepted in the United States of America (“U.S. GAAP”) requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosures of contingent assets and liabilities at the date of the condensed consolidated financial statements and the reported amounts of revenues and expenses during the reporting periods. Actual results could differ from those estimates and assumptions. Throughout this document, certain dollar amounts and percentages have been rounded to their approximate values.

Segment Reporting The Company has three reportable segments: OEM distribution, retail distribution and design. The OEM distribution segment sources and distributes carrying cases and other accessories for medical monitoring and diagnostic kits and a variety of other portable electronic and non-electronic devices directly to OEMs or their contract manufacturers worldwide. The retail distribution segment sources and sells smart-enabled furniture and a variety of other products to customers predominantly located in the U.S. through agreements with various retailers, both in stores and through online retailer websites. The design segment consists of two operating segments (IPS and Kablooe, which have been aggregated into one reportable segment) that provide a full spectrum of hardware and software product design and engineering services to customers predominantly located in the U.S. See Note 5 for more information on segments.

Accounts Receivable Accounts receivable consist of unsecured trade accounts with customers. The Company maintains an allowance for doubtful accounts, which is recorded as a reduction to accounts receivable on the condensed consolidated financial statements. Collectability of accounts receivable is estimated by evaluating the number of days accounts are outstanding, customer payment history, recent payment trends and perceived creditworthiness, adjusted as necessary based on specific customer situations. At December 31, 2021, September 30, 2021 and September 30, 2020, the Company had allowances for doubtful accounts of $90,000, $90,000 and $249,000, respectively, for the OEM distribution segment and $706,000, $706,000 and $347,000, respectively, for the design segment. The Company did not have any allowances for doubtful accounts related to its retail distribution segment at December 31, 2021, September 30, 2021 or September 30, 2020. The Company has sales agreements with various retailers which contain different terms for trade discounts, promotional and other allowances. At December 31, 2021, September 30, 2021 and September 30, 2020, the Company recorded accounts receivable allowances of $47,000, $0 and $0, respectively, for the retail distribution segment.

90000

249000

706000

347000

47000

Revenue Recognition Distribution Segment The Company generally recognizes revenue in its OEM and retail distribution segments when: (i) finished goods are shipped to its customers (in general, these conditions occur at either point of shipment or point of destination, depending on the terms of sale and transfer of control); (ii) there are no other deliverables or performance obligations; and (iii) there are no further obligations to the customer after the title of the goods has transferred. When the Company receives consideration before achieving the criteria previously mentioned, it records a contract liability, which is classified as a component of deferred income in the accompanying condensed consolidated balance sheets. The retail distribution segment had contract liabilities of $0, $0 and $75,000 at December 31, 2021, September 30, 2021 and September 30, 2020, respectively. The OEM distribution segment had no contract liabilities at December 31, 2021, September 30, 2021 or September 30, 2020. Design Segment The Company applies the “cost to cost” and “right to invoice” methods of revenue recognition to the contracts with customers in the design segment. The design segment typically engages in two types of contracts: (i) time and material and (ii) fixed price. The Company recognizes revenue over time on its time and material contracts utilizing a “right to invoice” method. Revenues from fixed price contracts that require performance of services that are not related to the production of tangible assets are recognized by using cost inputs to measure progress toward the completion of its performance obligations, or the “cost to cost” method. Revenues from fixed price contracts that contain specific deliverables are recognized when the performance obligation has been satisfied or the transfer of goods to the customer has been completed and accepted. Recognized revenues that will not be billed until a later date, or contract assets, are recorded as an asset and classified as a component of accounts receivable in the accompanying condensed consolidated balance sheets. The design segment had contract assets of $764,000, $693,000 and $649,000 at December 31, 2021, September 30, 2021 and September 30, 2020, respectively. Contracts where collections to date have exceeded recognized revenues, or contract liabilities, are recorded as a liability and classified as a component of deferred income in the accompanying condensed consolidated balance sheets. The design segment had contract liabilities of $753,000, $188,000 and $410,000 at December 31, 2021, September 30, 2021 and September 30, 2020, respectively.

75000

764000

693000

649000

753000

188000

410000

Goodwill The Company reviews goodwill for impairment at least annually, or more often if triggering events occur. The Company has two reporting units with goodwill (the IPS and Kablooe operating segments) and we perform our annual goodwill impairment test on September 30, the end of the fiscal year, or upon the occurrence of a triggering event. The Company has the option to perform a qualitative assessment to determine if an impairment is more likely than not to have occurred. If the Company can support the conclusion that it is not more likely than not that the fair value of a reporting unit is less than its carrying amount, then the Company would not need to perform a quantitative impairment test for the reporting unit. If the Company cannot support such a conclusion or does not elect to perform the qualitative assessment, then the Company will perform the quantitative assessment by comparing the fair value of the reporting unit with its carrying amount, including goodwill. If the fair value of the reporting unit exceeds its carrying value, no impairment charge is recognized. If the fair value of the reporting unit is less than its carrying value, an impairment charge will be recognized for the amount by which the reporting unit’s carrying amount exceeds its fair value. A significant amount of judgment is required in performing goodwill impairment tests including estimating the fair value of a reporting unit. Management evaluated and concluded that there were no indications goodwill was impaired at December 31, 2021.

Intangible Assets Intangible assets include trademarks and customer relationships, which were acquired as part of the acquisitions of IPS in Fiscal 2018 and Kablooe in Fiscal 2020 and are amortized over their estimated useful lives, which are periodically evaluated for reasonableness. Our intangible assets are reviewed for impairment whenever events or changes in circumstances indicate that the carrying amount of an asset may not be recoverable. In assessing the recoverability of our intangible assets, we must make estimates and assumptions regarding future cash flows and other factors to determine the fair value of the respective assets. These estimates and assumptions could have a significant impact on whether an impairment charge is recognized and the magnitude of any such charge. Fair value estimates are made at a specific point in time, based on relevant information. These estimates are subjective in nature and involve uncertainties and matters of significant judgments and therefore cannot be determined with precision. Changes in assumptions could significantly affect the estimates. If these estimates or material related assumptions change in the future, we may be required to record impairment charges related to our intangible assets. Management evaluated and concluded that there were no impairments of intangible assets at December 31, 2021.

Income Taxes The Company recognizes future tax benefits and liabilities measured at enacted rates attributable to temporary differences between financial statement and income tax bases of assets and liabilities and to net tax operating loss carryforwards to the extent that realization of these benefits is more likely than not. At December 31, 2021, there was no change to our assessment that a full valuation allowance was required against all net deferred tax assets as it is not probable that such deferred tax assets will be realized. Accordingly, any deferred tax provision or benefit was offset by an equal and opposite change to the valuation allowance. No current book income tax provision was recorded against book net income due to the existence of significant net operating loss carryforwards.

Fair Value Measurements We perform fair value measurements in accordance with the guidance provided by Accounting Standards Codification (“ASC”) 820, “Fair Value Measurement.” ASC 820 defines fair value as the price that would be received from selling an asset or paid to transfer a liability in an orderly transaction between market participants at the measurement date. When determining the fair value measurements for assets and liabilities required to be recorded at their fair values, we consider the principal or most advantageous market in which we would transact and consider assumptions that market participants would use when pricing the assets or liabilities, such as inherent risk, transfer restrictions, and risk of nonperformance. ASC 820 establishes a fair value hierarchy that requires an entity to maximize the use of observable inputs and minimize the use of unobservable inputs when measuring fair value. An asset's or liability's categorization within the fair value hierarchy is based upon the lowest level of input that is significant to the fair value measurement. ASC 820 establishes three levels of inputs that may be used to measure fair value: <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"> <tr style="vertical-align: top"> <td style="width: 24px"> </td> <td style="width: 24px; font-size: 10pt; text-align: justify">·</td> <td style="font-size: 10pt; text-align: justify">Level 1: quoted prices in active markets for identical assets or liabilities;</td></tr> </table> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"> <tr style="vertical-align: top"> <td style="width: 24px"> </td> <td style="width: 24px; font-size: 10pt; text-align: justify">·</td> <td style="font-size: 10pt; text-align: justify">Level 2: inputs other than Level 1 that are observable, either directly or indirectly, such as quoted prices in active markets for similar assets or liabilities, quoted prices for identical or similar assets or liabilities in markets that are not active, or other inputs that are observable or can be corroborated by observable market data for substantially the full term of the assets or liabilities; or</td></tr> </table> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"> <tr style="vertical-align: top"> <td style="width: 24px"> </td> <td style="width: 24px; font-size: 10pt; text-align: justify">·</td> <td style="font-size: 10pt; text-align: justify">Level 3: unobservable inputs that are supported by little or no market activity and that are significant to the fair values of the assets or liabilities.</td></tr> </table>

Leases Lease assets and liabilities are recognized at the commencement date based on the present value of lease payments over the lease term, using the Company’s incremental borrowing rate commensurate with the lease term, since the Company’s lessors do not provide an implicit rate, nor is one readily available. The Company has certain leases that may include an option to renew and when it is reasonably probable to exercise such option, the Company will include the renewal option terms in determining the lease asset and lease liability. Lease assets represent the Company’s right to use an underlying asset for the lease term and lease liabilities represent the Company’s obligation to make lease payments arising from the lease. Lease expense for lease payments is recognized on a straight-line basis over the lease term. Operating lease assets are shown as right of use assets and financing lease assets are a component of property and equipment on the condensed consolidated balance sheets. The current and long-term portions of operating and financing lease liabilities are shown separately as such on the condensed consolidated balance sheets.

Reclassifications Certain amounts in the accompanying financial statements at and for the three months ended December 31, 2020 have been reclassified to conform to the current year presentation.

Recent Accounting Pronouncements In November 2019, the Financial Accounting Standards Board (“FASB”) issued ASU 2019-11, “Codification Improvements to Topic 326, Financial Instruments – Credit Losses.” ASU 2019-11 is an accounting pronouncement that provides clarity to and amends earlier guidance on this topic and would be effective concurrently with the adoption of such earlier guidance. This pronouncement is effective for fiscal years beginning after December 15, 2022 and interim periods within those fiscal years. The Company is currently evaluating the effects of this pronouncement on its condensed consolidated financial statements. In December 2019, the FASB issued ASU 2019-12 “Income Taxes (Topic 740): Simplifying the Accounting for Income Taxes.” This guidance removes certain exceptions to the general principles in Topic 740 and provides consistent application of U.S. GAAP by clarifying and amending existing guidance. The effective date of the new guidance for public companies is for fiscal years beginning after December 15, 2020 and interim periods within those fiscal years. Early adoption is permitted. The Company adopted this guidance in the first quarter of fiscal 2022 with no material impact to its condensed consolidated financial statements.

<table border="0" cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; margin-top: 0pt; margin-bottom: 0pt"> <tr style="vertical-align: top"> <td style="text-align: justify; width: 15%">NOTE 3</td> <td style="text-align: justify; width: 85%">INTANGIBLE ASSETS AND GOODWILL</td></tr> </table> Intangible Assets The Company’s intangible assets consist of the following: <table cellpadding="0" cellspacing="0" id="xdx_896_eus-gaap--ScheduleOfFiniteLivedIntangibleAssetsTableTextBlock_zRUOVO4IjQSl" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%" summary="xdx: Disclosure - INTANGIBLE ASSETS AND GOODWILL (Details - Intangible Assets)"> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 1pt">Intangible Assets</td><td style="padding-bottom: 1pt"> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="10" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">December 31, 2021</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="10" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">September 30, 2021</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Trademarks</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Customer Relationships</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Total Intangible Assets</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Trademarks</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Customer Relationships</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Total Intangible Assets</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td> </td> <td colspan="2" style="text-align: right"> </td><td> </td><td> </td> <td colspan="2" style="text-align: right"> </td><td> </td><td> </td> <td colspan="2" style="text-align: right"> </td><td> </td><td> </td> <td colspan="2" style="text-align: right"> </td><td> </td><td> </td> <td colspan="2" style="text-align: right"> </td><td> </td><td> </td> <td colspan="2"> </td><td> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="width: 28%; text-align: left">Gross carrying amount</td><td style="width: 1%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_98C_eus-gaap--FiniteLivedIntangibleAssetsGross_c20211231__us-gaap--FiniteLivedIntangibleAssetsByMajorClassAxis__us-gaap--TrademarksMember_pp0p0" style="width: 9%; text-align: right" title="Gross Carrying Amount">585,000</td><td style="width: 1%; text-align: left"> </td><td style="width: 1%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_982_eus-gaap--FiniteLivedIntangibleAssetsGross_c20211231__us-gaap--FiniteLivedIntangibleAssetsByMajorClassAxis__us-gaap--CustomerRelationshipsMember_pp0p0" style="width: 9%; text-align: right" title="Gross Carrying Amount">1,390,000</td><td style="width: 1%; text-align: left"> </td><td style="width: 1%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_983_eus-gaap--FiniteLivedIntangibleAssetsGross_c20211231_pp0p0" style="width: 9%; text-align: right" title="Gross Carrying Amount">1,975,000</td><td style="width: 1%; text-align: left"> </td><td style="width: 1%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_989_eus-gaap--FiniteLivedIntangibleAssetsGross_c20210930__us-gaap--FiniteLivedIntangibleAssetsByMajorClassAxis__us-gaap--TrademarksMember_pp0p0" style="width: 9%; text-align: right" title="Gross Carrying Amount">585,000</td><td style="width: 1%; text-align: left"> </td><td style="width: 1%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_985_eus-gaap--FiniteLivedIntangibleAssetsGross_c20210930__us-gaap--FiniteLivedIntangibleAssetsByMajorClassAxis__us-gaap--CustomerRelationshipsMember_pp0p0" style="width: 9%; text-align: right" title="Gross Carrying Amount">1,390,000</td><td style="width: 1%; text-align: left"> </td><td style="width: 1%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_98D_eus-gaap--FiniteLivedIntangibleAssetsGross_c20210930_pp0p0" style="width: 9%; text-align: right" title="Gross Carrying Amount">1,975,000</td><td style="width: 1%; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 1pt">Less accumulated amortization</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_98B_eus-gaap--FiniteLivedIntangibleAssetsAccumulatedAmortization_c20211231__us-gaap--FiniteLivedIntangibleAssetsByMajorClassAxis__us-gaap--TrademarksMember_pp0p0" style="border-bottom: Black 1pt solid; text-align: right" title="Accumulated Amortization">(135,000</td><td style="padding-bottom: 1pt; text-align: left">)</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_98B_eus-gaap--FiniteLivedIntangibleAssetsAccumulatedAmortization_c20211231__us-gaap--FiniteLivedIntangibleAssetsByMajorClassAxis__us-gaap--CustomerRelationshipsMember_pp0p0" style="border-bottom: Black 1pt solid; text-align: right" title="Accumulated Amortization">(575,000</td><td style="padding-bottom: 1pt; text-align: left">)</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_987_eus-gaap--FiniteLivedIntangibleAssetsAccumulatedAmortization_c20211231_pp0p0" style="border-bottom: Black 1pt solid; text-align: right" title="Accumulated Amortization">(710,000</td><td style="padding-bottom: 1pt; text-align: left">)</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_981_eus-gaap--FiniteLivedIntangibleAssetsAccumulatedAmortization_c20210930__us-gaap--FiniteLivedIntangibleAssetsByMajorClassAxis__us-gaap--TrademarksMember_pp0p0" style="border-bottom: Black 1pt solid; text-align: right" title="Accumulated Amortization">(125,000</td><td style="padding-bottom: 1pt; text-align: left">)</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_986_eus-gaap--FiniteLivedIntangibleAssetsAccumulatedAmortization_c20210930__us-gaap--FiniteLivedIntangibleAssetsByMajorClassAxis__us-gaap--CustomerRelationshipsMember_pp0p0" style="border-bottom: Black 1pt solid; text-align: right" title="Accumulated Amortization">(531,000</td><td style="padding-bottom: 1pt; text-align: left">)</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_98C_eus-gaap--FiniteLivedIntangibleAssetsAccumulatedAmortization_c20210930_pp0p0" style="border-bottom: Black 1pt solid; text-align: right" title="Accumulated Amortization">(656,000</td><td style="padding-bottom: 1pt; text-align: left">)</td></tr> <tr style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="text-align: left; padding-bottom: 2.5pt">Net carrying amount</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_985_eus-gaap--FiniteLivedIntangibleAssetsNet_c20211231__us-gaap--FiniteLivedIntangibleAssetsByMajorClassAxis__us-gaap--TrademarksMember_pp0p0" style="border-bottom: Black 2.5pt double; text-align: right" title="Net Carrying Amount">450,000</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_98E_eus-gaap--FiniteLivedIntangibleAssetsNet_c20211231__us-gaap--FiniteLivedIntangibleAssetsByMajorClassAxis__us-gaap--CustomerRelationshipsMember_pp0p0" style="border-bottom: Black 2.5pt double; text-align: right" title="Net Carrying Amount">815,000</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_989_eus-gaap--FiniteLivedIntangibleAssetsNet_c20211231_pp0p0" style="border-bottom: Black 2.5pt double; text-align: right" title="Net Carrying Amount">1,265,000</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_982_eus-gaap--FiniteLivedIntangibleAssetsNet_c20210930__us-gaap--FiniteLivedIntangibleAssetsByMajorClassAxis__us-gaap--TrademarksMember_pp0p0" style="border-bottom: Black 2.5pt double; text-align: right" title="Net Carrying Amount">460,000</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_98B_eus-gaap--FiniteLivedIntangibleAssetsNet_c20210930__us-gaap--FiniteLivedIntangibleAssetsByMajorClassAxis__us-gaap--CustomerRelationshipsMember_pp0p0" style="border-bottom: Black 2.5pt double; text-align: right" title="Net Carrying Amount">859,000</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_986_eus-gaap--FiniteLivedIntangibleAssetsNet_c20210930_pp0p0" style="border-bottom: Black 2.5pt double; text-align: right" title="Net Carrying Amount">1,319,000</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table> The Company’s intangible assets were acquired as a result of the acquisitions of Kablooe and IPS in Fiscal 2020 and Fiscal 2018, respectively, and relate to the design segment of our business. Intangible assets are amortized over their expected useful lives of 15 years for the trademarks and 8 years for the customer relationships. During the three months ended December 31, 2021 and 2020, the Company recorded amortization expense related to intangible assets of $54,000, which is included in general and administrative expenses in the Company’s condensedconsolidated statements of operations. At December 31, 2021, estimated amortization expense for the Company’s intangible assets for each of the next five years and thereafter is as follows: <table cellpadding="0" cellspacing="0" id="xdx_892_eus-gaap--FiniteLivedIntangibleAssetsAmortizationExpenseTableTextBlock_zqaW68bVEXUa" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 60%; margin-left: 0.25in" summary="xdx: Disclosure - INTANGIBLE ASSETS AND GOODWILL (Details - Estimated amortization expense)"> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Estimated amortization expense</td><td> </td> <td style="text-align: left"> </td><td id="xdx_498_20211231_zEFtwkejnYJ" style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_403_eus-gaap--FiniteLivedIntangibleAssetsAmortizationExpenseRemainderOfFiscalYear_iI_pp0p0_maFLIANz76q_z5NWvEl4bF07" style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="width: 82%; text-align: left">Remainder of Fiscal 2022</td><td style="width: 1%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 15%; text-align: right">159,000</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_407_eus-gaap--FiniteLivedIntangibleAssetsAmortizationExpenseNextTwelveMonths_iI_pp0p0_maFLIANz76q_zs9vYmtwZ7ak" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Fiscal 2023</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">213,000</td><td style="text-align: left"> </td></tr> <tr id="xdx_40B_eus-gaap--FiniteLivedIntangibleAssetsAmortizationExpenseYearTwo_iI_pp0p0_maFLIANz76q_znbX5Qqbepue" style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="text-align: left">Fiscal 2024</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">213,000</td><td style="text-align: left"> </td></tr> <tr id="xdx_400_eus-gaap--FiniteLivedIntangibleAssetsAmortizationExpenseYearThree_iI_pp0p0_maFLIANz76q_zosDyG6iGL41" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Fiscal 2025</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">213,000</td><td style="text-align: left"> </td></tr> <tr id="xdx_406_eus-gaap--FiniteLivedIntangibleAssetsAmortizationExpenseYearFour_iI_pp0p0_maFLIANz76q_z8hqwfKETeOd" style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="text-align: left">Fiscal 2026</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">121,000</td><td style="text-align: left"> </td></tr> <tr id="xdx_403_eus-gaap--FiniteLivedIntangibleAssetsAmortizationExpenseAfterYearFive_iI_pp0p0_maFLIANz76q_z4I1CaWlF8vb" style="vertical-align: bottom; background-color: White"> <td style="padding-bottom: 1pt">Thereafter</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">346,000</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_40B_eus-gaap--FiniteLivedIntangibleAssetsNet_iTI_pp0p0_mtFLIANz76q_zMqM4XtVTuh6" style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="padding-bottom: 2.5pt">Total</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">1,265,000</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table> Goodwill Goodwill represents the future economic benefits of assets acquired in a business combination that are not individually identified or separately recognized. The Company’s goodwill resulted from the acquisitions of Kablooe and IPS in Fiscal 2020 and Fiscal 2018, respectively. The goodwill associated with the IPS acquisition is not deductible for tax purposes, but the goodwill associated with the Kablooe acquisition is deductible for tax purposes. All of the Company’s goodwill is held under the design segment of our business.

<table cellpadding="0" cellspacing="0" id="xdx_896_eus-gaap--ScheduleOfFiniteLivedIntangibleAssetsTableTextBlock_zRUOVO4IjQSl" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%" summary="xdx: Disclosure - INTANGIBLE ASSETS AND GOODWILL (Details - Intangible Assets)"> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 1pt">Intangible Assets</td><td style="padding-bottom: 1pt"> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="10" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">December 31, 2021</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="10" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">September 30, 2021</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Trademarks</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Customer Relationships</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Total Intangible Assets</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Trademarks</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Customer Relationships</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Total Intangible Assets</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td> </td> <td colspan="2" style="text-align: right"> </td><td> </td><td> </td> <td colspan="2" style="text-align: right"> </td><td> </td><td> </td> <td colspan="2" style="text-align: right"> </td><td> </td><td> </td> <td colspan="2" style="text-align: right"> </td><td> </td><td> </td> <td colspan="2" style="text-align: right"> </td><td> </td><td> </td> <td colspan="2"> </td><td> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="width: 28%; text-align: left">Gross carrying amount</td><td style="width: 1%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_98C_eus-gaap--FiniteLivedIntangibleAssetsGross_c20211231__us-gaap--FiniteLivedIntangibleAssetsByMajorClassAxis__us-gaap--TrademarksMember_pp0p0" style="width: 9%; text-align: right" title="Gross Carrying Amount">585,000</td><td style="width: 1%; text-align: left"> </td><td style="width: 1%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_982_eus-gaap--FiniteLivedIntangibleAssetsGross_c20211231__us-gaap--FiniteLivedIntangibleAssetsByMajorClassAxis__us-gaap--CustomerRelationshipsMember_pp0p0" style="width: 9%; text-align: right" title="Gross Carrying Amount">1,390,000</td><td style="width: 1%; text-align: left"> </td><td style="width: 1%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_983_eus-gaap--FiniteLivedIntangibleAssetsGross_c20211231_pp0p0" style="width: 9%; text-align: right" title="Gross Carrying Amount">1,975,000</td><td style="width: 1%; text-align: left"> </td><td style="width: 1%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_989_eus-gaap--FiniteLivedIntangibleAssetsGross_c20210930__us-gaap--FiniteLivedIntangibleAssetsByMajorClassAxis__us-gaap--TrademarksMember_pp0p0" style="width: 9%; text-align: right" title="Gross Carrying Amount">585,000</td><td style="width: 1%; text-align: left"> </td><td style="width: 1%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_985_eus-gaap--FiniteLivedIntangibleAssetsGross_c20210930__us-gaap--FiniteLivedIntangibleAssetsByMajorClassAxis__us-gaap--CustomerRelationshipsMember_pp0p0" style="width: 9%; text-align: right" title="Gross Carrying Amount">1,390,000</td><td style="width: 1%; text-align: left"> </td><td style="width: 1%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_98D_eus-gaap--FiniteLivedIntangibleAssetsGross_c20210930_pp0p0" style="width: 9%; text-align: right" title="Gross Carrying Amount">1,975,000</td><td style="width: 1%; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 1pt">Less accumulated amortization</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_98B_eus-gaap--FiniteLivedIntangibleAssetsAccumulatedAmortization_c20211231__us-gaap--FiniteLivedIntangibleAssetsByMajorClassAxis__us-gaap--TrademarksMember_pp0p0" style="border-bottom: Black 1pt solid; text-align: right" title="Accumulated Amortization">(135,000</td><td style="padding-bottom: 1pt; text-align: left">)</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_98B_eus-gaap--FiniteLivedIntangibleAssetsAccumulatedAmortization_c20211231__us-gaap--FiniteLivedIntangibleAssetsByMajorClassAxis__us-gaap--CustomerRelationshipsMember_pp0p0" style="border-bottom: Black 1pt solid; text-align: right" title="Accumulated Amortization">(575,000</td><td style="padding-bottom: 1pt; text-align: left">)</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_987_eus-gaap--FiniteLivedIntangibleAssetsAccumulatedAmortization_c20211231_pp0p0" style="border-bottom: Black 1pt solid; text-align: right" title="Accumulated Amortization">(710,000</td><td style="padding-bottom: 1pt; text-align: left">)</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_981_eus-gaap--FiniteLivedIntangibleAssetsAccumulatedAmortization_c20210930__us-gaap--FiniteLivedIntangibleAssetsByMajorClassAxis__us-gaap--TrademarksMember_pp0p0" style="border-bottom: Black 1pt solid; text-align: right" title="Accumulated Amortization">(125,000</td><td style="padding-bottom: 1pt; text-align: left">)</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_986_eus-gaap--FiniteLivedIntangibleAssetsAccumulatedAmortization_c20210930__us-gaap--FiniteLivedIntangibleAssetsByMajorClassAxis__us-gaap--CustomerRelationshipsMember_pp0p0" style="border-bottom: Black 1pt solid; text-align: right" title="Accumulated Amortization">(531,000</td><td style="padding-bottom: 1pt; text-align: left">)</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_98C_eus-gaap--FiniteLivedIntangibleAssetsAccumulatedAmortization_c20210930_pp0p0" style="border-bottom: Black 1pt solid; text-align: right" title="Accumulated Amortization">(656,000</td><td style="padding-bottom: 1pt; text-align: left">)</td></tr> <tr style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="text-align: left; padding-bottom: 2.5pt">Net carrying amount</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_985_eus-gaap--FiniteLivedIntangibleAssetsNet_c20211231__us-gaap--FiniteLivedIntangibleAssetsByMajorClassAxis__us-gaap--TrademarksMember_pp0p0" style="border-bottom: Black 2.5pt double; text-align: right" title="Net Carrying Amount">450,000</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_98E_eus-gaap--FiniteLivedIntangibleAssetsNet_c20211231__us-gaap--FiniteLivedIntangibleAssetsByMajorClassAxis__us-gaap--CustomerRelationshipsMember_pp0p0" style="border-bottom: Black 2.5pt double; text-align: right" title="Net Carrying Amount">815,000</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_989_eus-gaap--FiniteLivedIntangibleAssetsNet_c20211231_pp0p0" style="border-bottom: Black 2.5pt double; text-align: right" title="Net Carrying Amount">1,265,000</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_982_eus-gaap--FiniteLivedIntangibleAssetsNet_c20210930__us-gaap--FiniteLivedIntangibleAssetsByMajorClassAxis__us-gaap--TrademarksMember_pp0p0" style="border-bottom: Black 2.5pt double; text-align: right" title="Net Carrying Amount">460,000</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_98B_eus-gaap--FiniteLivedIntangibleAssetsNet_c20210930__us-gaap--FiniteLivedIntangibleAssetsByMajorClassAxis__us-gaap--CustomerRelationshipsMember_pp0p0" style="border-bottom: Black 2.5pt double; text-align: right" title="Net Carrying Amount">859,000</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_986_eus-gaap--FiniteLivedIntangibleAssetsNet_c20210930_pp0p0" style="border-bottom: Black 2.5pt double; text-align: right" title="Net Carrying Amount">1,319,000</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table>

585000

1390000

1975000

585000

1390000

1975000

-135000

-575000

-710000

-125000

-531000

-656000

450000

815000

1265000

460000

859000

1319000

54000

<table cellpadding="0" cellspacing="0" id="xdx_892_eus-gaap--FiniteLivedIntangibleAssetsAmortizationExpenseTableTextBlock_zqaW68bVEXUa" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 60%; margin-left: 0.25in" summary="xdx: Disclosure - INTANGIBLE ASSETS AND GOODWILL (Details - Estimated amortization expense)"> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Estimated amortization expense</td><td> </td> <td style="text-align: left"> </td><td id="xdx_498_20211231_zEFtwkejnYJ" style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_403_eus-gaap--FiniteLivedIntangibleAssetsAmortizationExpenseRemainderOfFiscalYear_iI_pp0p0_maFLIANz76q_z5NWvEl4bF07" style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="width: 82%; text-align: left">Remainder of Fiscal 2022</td><td style="width: 1%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 15%; text-align: right">159,000</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_407_eus-gaap--FiniteLivedIntangibleAssetsAmortizationExpenseNextTwelveMonths_iI_pp0p0_maFLIANz76q_zs9vYmtwZ7ak" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Fiscal 2023</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">213,000</td><td style="text-align: left"> </td></tr> <tr id="xdx_40B_eus-gaap--FiniteLivedIntangibleAssetsAmortizationExpenseYearTwo_iI_pp0p0_maFLIANz76q_znbX5Qqbepue" style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="text-align: left">Fiscal 2024</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">213,000</td><td style="text-align: left"> </td></tr> <tr id="xdx_400_eus-gaap--FiniteLivedIntangibleAssetsAmortizationExpenseYearThree_iI_pp0p0_maFLIANz76q_zosDyG6iGL41" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Fiscal 2025</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">213,000</td><td style="text-align: left"> </td></tr> <tr id="xdx_406_eus-gaap--FiniteLivedIntangibleAssetsAmortizationExpenseYearFour_iI_pp0p0_maFLIANz76q_z8hqwfKETeOd" style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="text-align: left">Fiscal 2026</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">121,000</td><td style="text-align: left"> </td></tr> <tr id="xdx_403_eus-gaap--FiniteLivedIntangibleAssetsAmortizationExpenseAfterYearFive_iI_pp0p0_maFLIANz76q_z4I1CaWlF8vb" style="vertical-align: bottom; background-color: White"> <td style="padding-bottom: 1pt">Thereafter</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">346,000</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_40B_eus-gaap--FiniteLivedIntangibleAssetsNet_iTI_pp0p0_mtFLIANz76q_zMqM4XtVTuh6" style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="padding-bottom: 2.5pt">Total</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">1,265,000</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table>

159000

213000

121000

346000

1265000

<table border="0" cellpadding="0" cellspacing="0" style="font: bold 10pt Times New Roman, Times, Serif; width: 100%; margin-top: 0pt; margin-bottom: 0pt"> <tr style="vertical-align: top"> <td style="text-align: justify; width: 15%">NOTE 4</td> <td style="text-align: justify; width: 85%">FAIR VALUE MEASUREMENTS</td></tr> </table> The earnout consideration of $70,000 at December 31, 2021 and September 30, 2021 represents the fair value of the contingent earnout consideration related to the acquisition of Kablooe. The fair value of the earnout liability is measured on a recurring basis at each reporting date using a Black-Scholes valuation model with inputs categorized within level three of the fair value hierarchy. The current and non-current portions of this liability are shown in the corresponding categories on the condensed consolidated balance sheets in each period presented. During the three months ended December 31, 2021, there were no changes to the fair value of this earnout liability.

70000 70000

<table border="0" cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; margin-top: 0pt; margin-bottom: 0pt"> <tr style="vertical-align: top"> <td style="text-align: justify; width: 15%">NOTE 5</td> <td style="text-align: justify; width: 85%">SEGMENTS AND CONCENTRATIONS</td></tr> </table> The Company has three reportable segments: OEM distribution, retail distribution and design. See Note 2 for more information on the composition and accounting policies of our reportable segments. Our chief operating decision maker (“CODM”) regularly reviews revenue and operating income for each segment to assess financial results and allocate resources. In Fiscal 2021, due to the growth of our retail division, we determined it to be a separate reportable segment. For our OEM and retail distribution segments, we exclude general and administrative and general corporate expenses from their measure of profitability as these expenses are not allocated to the segments and therefore not included in the measure of profitability used by the CODM. For the design segment, general and administrative expenses directly attributable to that segment are included in its measure of profitability as these expenses are included in the measure of its profitability reviewed by the CODM. We do not include intercompany activity in our segment results shown below to be consistent with the information that is presented to the CODM. Segment assets consist of accounts receivable and inventory, which are regularly reviewed by the CODM, as well as goodwill and intangible assets resulting from design segment acquisitions. The results of operations for the three months ended December 31, 2020 for each segment discussed below have been reformatted from what was previously disclosed to segregate the retail distribution segment and exclude general corporate expenses from segment operating income to show them as a reconciling item so that results are comparable to the current period presentation. Information by segment and related reconciliations are shown in tables below: <table cellpadding="0" cellspacing="0" id="xdx_894_eus-gaap--ScheduleOfSegmentReportingInformationBySegmentTextBlock_zLEODGaCpMq3" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 90%; margin-left: 0.25in" summary="xdx: Disclosure - SEGMENTS AND CONCENTRATIONS (Details)"> <tr style="vertical-align: bottom; background-color: White"> <td style="padding-left: 10pt; text-align: left">Segment operating income (loss)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="6" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">For the Three Months Ended December 31,</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2021</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2020</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td>Revenues:</td><td style="font-weight: bold"> </td> <td colspan="2" style="font-weight: bold; text-align: center"> </td><td style="font-weight: bold"> </td><td style="font-weight: bold"> </td> <td colspan="2" style="font-weight: bold; text-align: center"> </td><td style="font-weight: bold"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="padding-left: 10pt; width: 64%; text-align: left">OEM distribution</td><td style="width: 1%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_989_eus-gaap--Revenues_pp0n3_c20211001__20211231__us-gaap--StatementBusinessSegmentsAxis__custom--OEMDistributionMember__srt--ConsolidationItemsAxis__us-gaap--OperatingSegmentsMember_zxIt9mOWNkh2" style="width: 15%; text-align: right" title="Revenue">5,242,000</td><td style="width: 1%; text-align: left"> </td><td style="width: 1%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_987_eus-gaap--Revenues_pp0n3_c20201001__20201231__us-gaap--StatementBusinessSegmentsAxis__custom--OEMDistributionMember__srt--ConsolidationItemsAxis__us-gaap--OperatingSegmentsMember_znOY0FFjdEZ" style="width: 15%; text-align: right">5,214,000</td><td style="width: 1%; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="padding-left: 10pt; text-align: left">Retail distribution</td><td> </td> <td style="text-align: left"> </td><td id="xdx_982_eus-gaap--Revenues_pp0n3_c20211001__20211231__us-gaap--StatementBusinessSegmentsAxis__custom--RetailDistributionMember__srt--ConsolidationItemsAxis__us-gaap--OperatingSegmentsMember_zmTnnGgSYhOb" style="text-align: right" title="Revenue">1,392,000</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_98C_eus-gaap--Revenues_pp0n3_c20201001__20201231__us-gaap--StatementBusinessSegmentsAxis__custom--RetailDistributionMember__srt--ConsolidationItemsAxis__us-gaap--OperatingSegmentsMember_zXndZZWOX1if" style="text-align: right">392,000</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="padding-left: 10pt; text-align: left; padding-bottom: 1pt">Design</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_983_eus-gaap--Revenues_pp0n3_c20211001__20211231__us-gaap--StatementBusinessSegmentsAxis__custom--DesignMember__srt--ConsolidationItemsAxis__us-gaap--OperatingSegmentsMember_zK47nvPIj1uk" style="border-bottom: Black 1pt solid; text-align: right" title="Revenue">4,980,000</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_982_eus-gaap--Revenues_pp0n3_c20201001__20201231__us-gaap--StatementBusinessSegmentsAxis__custom--DesignMember__srt--ConsolidationItemsAxis__us-gaap--OperatingSegmentsMember_zMyA3mmgQcH8" style="border-bottom: Black 1pt solid; text-align: right">4,112,000</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 2.5pt">Total segment revenues</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_987_eus-gaap--Revenues_pp0n3_c20211001__20211231__srt--ConsolidationItemsAxis__us-gaap--OperatingSegmentsMember_zkEtJuyxZz0l" style="border-bottom: Black 2.5pt double; text-align: right" title="Revenue">11,614,000</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_98E_eus-gaap--Revenues_pp0n3_c20201001__20201231__srt--ConsolidationItemsAxis__us-gaap--OperatingSegmentsMember_zbNJ8CB5gLV7" style="border-bottom: Black 2.5pt double; text-align: right">9,718,000</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Operating Income/(Loss):</td><td style="font-weight: bold"> </td> <td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold; text-align: right"> </td><td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold"> </td> <td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold; text-align: right"> </td><td style="font-weight: bold; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="padding-left: 10pt; text-align: left">OEM distribution</td><td> </td> <td style="text-align: left">$</td><td id="xdx_982_eus-gaap--OtherOperatingIncome_c20211001__20211231__us-gaap--StatementBusinessSegmentsAxis__custom--OEMDistributionMember__srt--ConsolidationItemsAxis__us-gaap--OperatingSegmentsMember_za1PsVIBvSb1" style="text-align: right" title="Operating income loss">497,000</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td id="xdx_982_eus-gaap--OtherOperatingIncome_c20201001__20201231__us-gaap--StatementBusinessSegmentsAxis__custom--OEMDistributionMember__srt--ConsolidationItemsAxis__us-gaap--OperatingSegmentsMember_zu4QQTOmcn9k" style="text-align: right">417,000</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="padding-left: 10pt; text-align: left">Retail distribution</td><td> </td> <td style="text-align: left"> </td><td id="xdx_98E_eus-gaap--OtherOperatingIncome_c20211001__20211231__us-gaap--StatementBusinessSegmentsAxis__custom--RetailDistributionMember__srt--ConsolidationItemsAxis__us-gaap--OperatingSegmentsMember_zfq64z7V0b39" style="text-align: right">(228,000</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td id="xdx_984_eus-gaap--OtherOperatingIncome_c20201001__20201231__us-gaap--StatementBusinessSegmentsAxis__custom--RetailDistributionMember__srt--ConsolidationItemsAxis__us-gaap--OperatingSegmentsMember_zI4JwtolGCP5" style="text-align: right">(179,000</td><td style="text-align: left">)</td></tr> <tr style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="padding-left: 10pt; text-align: left; padding-bottom: 1pt">Design</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_981_eus-gaap--OtherOperatingIncome_c20211001__20211231__us-gaap--StatementBusinessSegmentsAxis__custom--DesignMember__srt--ConsolidationItemsAxis__us-gaap--OperatingSegmentsMember_zpr0mHBoihJ7" style="border-bottom: Black 1pt solid; text-align: right">585,000</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_982_eus-gaap--OtherOperatingIncome_c20201001__20201231__us-gaap--StatementBusinessSegmentsAxis__custom--DesignMember__srt--ConsolidationItemsAxis__us-gaap--OperatingSegmentsMember_zj3sVACte2w3" style="border-bottom: Black 1pt solid; text-align: right">177,000</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Total segment operating income</td><td> </td> <td style="text-align: left"> </td><td id="xdx_988_eus-gaap--OtherOperatingIncome_c20211001__20211231__srt--ConsolidationItemsAxis__us-gaap--OperatingSegmentsMember_zF9CbX8IhGH3" style="text-align: right">854,000</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_980_eus-gaap--OtherOperatingIncome_c20201001__20201231__srt--ConsolidationItemsAxis__us-gaap--OperatingSegmentsMember_zH3Y4P72w6E3" style="text-align: right">415,000</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="padding-left: 10pt; text-align: left; padding-bottom: 1pt">General corporate expenses</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_987_ecustom--GeneralCorporateExpenses_c20211001__20211231__srt--ConsolidationItemsAxis__us-gaap--OperatingSegmentsMember_zWEYJZGf7I31" style="border-bottom: Black 1pt solid; text-align: right" title="General corporate expenses">(640,000</td><td style="padding-bottom: 1pt; text-align: left">)</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_989_ecustom--GeneralCorporateExpenses_c20201001__20201231__srt--ConsolidationItemsAxis__us-gaap--OperatingSegmentsMember_zz6OlPAQm0ui" style="border-bottom: Black 1pt solid; text-align: right">(582,000</td><td style="padding-bottom: 1pt; text-align: left">)</td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Total income/(loss) from operations</td><td> </td> <td style="text-align: left"> </td><td id="xdx_984_eus-gaap--OperatingIncomeLoss_c20211001__20211231__srt--ConsolidationItemsAxis__us-gaap--OperatingSegmentsMember_zdY7zPcGzlI1" style="text-align: right" title="Total income/(loss) from operations">214,000</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_985_eus-gaap--OperatingIncomeLoss_c20201001__20201231__srt--ConsolidationItemsAxis__us-gaap--OperatingSegmentsMember_zvZURiPbiUCk" style="text-align: right">(167,000</td><td style="text-align: left">)</td></tr> <tr style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="padding-left: 10pt; text-align: left; padding-bottom: 1pt">Other expense/(income), net</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_987_eus-gaap--OtherNonoperatingIncomeExpense_c20211001__20211231__srt--ConsolidationItemsAxis__us-gaap--OperatingSegmentsMember_zRuAylhOgzNi" style="border-bottom: Black 1pt solid; text-align: right" title="Other expense/(income), net">34,000</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_98F_eus-gaap--OtherNonoperatingIncomeExpense_c20201001__20201231__srt--ConsolidationItemsAxis__us-gaap--OperatingSegmentsMember_zoJ09GIGMkp6" style="border-bottom: Black 1pt solid; text-align: right">(1,366,000</td><td style="padding-bottom: 1pt; text-align: left">)</td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 2.5pt">Income before income taxes</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_985_eus-gaap--IncomeLossFromContinuingOperationsBeforeIncomeTaxesExtraordinaryItemsNoncontrollingInterest_c20211001__20211231__srt--ConsolidationItemsAxis__us-gaap--OperatingSegmentsMember_zQ2ICSzyFbe4" style="border-bottom: Black 2.5pt double; text-align: right" title="Income before income taxes">180,000</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_98A_eus-gaap--IncomeLossFromContinuingOperationsBeforeIncomeTaxesExtraordinaryItemsNoncontrollingInterest_c20201001__20201231__srt--ConsolidationItemsAxis__us-gaap--OperatingSegmentsMember_zyahRmFbIml1" style="border-bottom: Black 2.5pt double; text-align: right">1,199,000</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td> </td><td style="font-weight: bold"> </td> <td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold; text-align: right"> </td><td style="font-weight: bold; text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Depreciation and Amortization:</td><td style="font-weight: bold"> </td> <td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold; text-align: right"> </td><td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold"> </td> <td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold; text-align: right"> </td><td style="font-weight: bold; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="padding-left: 10pt; text-align: left">OEM distribution</td><td> </td> <td style="text-align: left">$</td><td id="xdx_986_eus-gaap--DepreciationAndAmortization_c20211001__20211231__us-gaap--StatementBusinessSegmentsAxis__custom--OEMDistributionMember__srt--ConsolidationItemsAxis__us-gaap--OperatingSegmentsMember_zLm2X9oeC6Eb" style="text-align: right" title="Depreciation and amortization">2,000</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td id="xdx_987_eus-gaap--DepreciationAndAmortization_c20201001__20201231__us-gaap--StatementBusinessSegmentsAxis__custom--OEMDistributionMember__srt--ConsolidationItemsAxis__us-gaap--OperatingSegmentsMember_zzJG2FBZIfma" style="text-align: right">2,000</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="padding-left: 10pt; text-align: left; padding-bottom: 1pt">Design</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_98D_eus-gaap--DepreciationAndAmortization_c20211001__20211231__us-gaap--StatementBusinessSegmentsAxis__custom--DesignMember__srt--ConsolidationItemsAxis__us-gaap--OperatingSegmentsMember_zbdNMeGFuXgb" style="border-bottom: Black 1pt solid; text-align: right">71,000</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_986_eus-gaap--DepreciationAndAmortization_c20201001__20201231__us-gaap--StatementBusinessSegmentsAxis__custom--DesignMember__srt--ConsolidationItemsAxis__us-gaap--OperatingSegmentsMember_zMuasiY68YKj" style="border-bottom: Black 1pt solid; text-align: right">92,000</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="text-align: left; padding-bottom: 2.5pt">Total depreciation and amortization</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_98F_eus-gaap--DepreciationAndAmortization_c20211001__20211231__srt--ConsolidationItemsAxis__us-gaap--OperatingSegmentsMember_z8ileEdTEYyh" style="border-bottom: Black 2.5pt double; text-align: right">73,000</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_98A_eus-gaap--DepreciationAndAmortization_c20201001__20201231__srt--ConsolidationItemsAxis__us-gaap--OperatingSegmentsMember_zg0xiRjp61Ic" style="border-bottom: Black 2.5pt double; text-align: right">94,000</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table> <table cellpadding="0" cellspacing="0" id="xdx_893_ecustom--ScheduleOfSegmentReportingInformationBySegment1TextBlock_zJkRN3ye5ogl" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 90%; margin-left: 0.25in" summary="xdx: Disclosure - SEGMENTS AND CONCENTRATIONS (Details 1)"> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Schedule of Operating Assets and Liabilities</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">December 31, 2021</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">September 30, 2021</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: left">Segment Assets:</td><td style="font-weight: bold"> </td> <td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold; text-align: right"> </td><td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold"> </td> <td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold; text-align: right"> </td><td style="font-weight: bold; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="width: 64%; text-align: left">OEM distribution</td><td style="width: 1%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_984_eus-gaap--OtherAssets_iI_pp0p0_c20211231__us-gaap--StatementBusinessSegmentsAxis__custom--OEMDistributionMember__us-gaap--ConcentrationRiskByBenchmarkAxis__us-gaap--NetAssetsSegmentMember_zDlhCrqhnnh4" style="width: 15%; text-align: right" title="Assets">5,218,000</td><td style="width: 1%; text-align: left"> </td><td style="width: 1%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_988_eus-gaap--OtherAssets_iI_pp0p0_c20210930__us-gaap--StatementBusinessSegmentsAxis__custom--OEMDistributionMember__us-gaap--ConcentrationRiskByBenchmarkAxis__us-gaap--NetAssetsSegmentMember_z3djRBOEf1xe" style="width: 15%; text-align: right" title="Assets">5,898,000</td><td style="width: 1%; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Retail distribution</td><td> </td> <td style="text-align: left"> </td><td id="xdx_984_eus-gaap--OtherAssets_iI_pp0p0_c20211231__us-gaap--StatementBusinessSegmentsAxis__custom--RetailDistributionMember__us-gaap--ConcentrationRiskByBenchmarkAxis__us-gaap--NetAssetsSegmentMember_zn308wbBIIV7" style="text-align: right" title="Assets">3,217,000</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_984_eus-gaap--OtherAssets_iI_pp0p0_c20210930__us-gaap--StatementBusinessSegmentsAxis__custom--RetailDistributionMember__us-gaap--ConcentrationRiskByBenchmarkAxis__us-gaap--NetAssetsSegmentMember_z4YcoUMDTzo4" style="text-align: right" title="Assets">2,178,000</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="padding-bottom: 1pt">Design</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_98A_eus-gaap--OtherAssets_iI_pp0p0_c20211231__us-gaap--StatementBusinessSegmentsAxis__custom--DesignMember__us-gaap--ConcentrationRiskByBenchmarkAxis__us-gaap--NetAssetsSegmentMember_zTB8HcBtFGaa" style="border-bottom: Black 1pt solid; text-align: right" title="Assets">6,349,000</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_98C_eus-gaap--OtherAssets_iI_pp0p0_c20210930__us-gaap--StatementBusinessSegmentsAxis__custom--DesignMember__us-gaap--ConcentrationRiskByBenchmarkAxis__us-gaap--NetAssetsSegmentMember_zjBM5NUr4fpc" style="border-bottom: Black 1pt solid; text-align: right" title="Assets">5,824,000</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="padding-left: 10pt; text-align: left">Total segment assets</td><td> </td> <td style="text-align: left"> </td><td id="xdx_989_eus-gaap--OtherAssets_iI_pp0p0_c20211231__us-gaap--ConcentrationRiskByBenchmarkAxis__us-gaap--NetAssetsSegmentMember_zv2NrIfLkzBk" style="text-align: right" title="Assets">14,784,000</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_987_eus-gaap--OtherAssets_iI_pp0p0_c20210930__us-gaap--ConcentrationRiskByBenchmarkAxis__us-gaap--NetAssetsSegmentMember_zvbjE1YSRFJi" style="text-align: right" title="Assets">13,900,000</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="text-align: left; padding-bottom: 1pt">General corporate assets</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_984_ecustom--GeneralCorporateAssets_iI_c20211231__us-gaap--ConcentrationRiskByBenchmarkAxis__us-gaap--NetAssetsSegmentMember_z6PZr1R6RPy5" style="border-bottom: Black 1pt solid; text-align: right" title="General corporate assets">7,194,000</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_988_ecustom--GeneralCorporateAssets_iI_c20210930__us-gaap--ConcentrationRiskByBenchmarkAxis__us-gaap--NetAssetsSegmentMember_zd01mQaHNvkk" style="border-bottom: Black 1pt solid; text-align: right">5,956,000</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="padding-left: 10pt; text-align: left; padding-bottom: 2.5pt">Total assets</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_981_eus-gaap--Assets_iI_c20211231__us-gaap--ConcentrationRiskByBenchmarkAxis__us-gaap--NetAssetsSegmentMember_zuQasZLCajea" style="border-bottom: Black 2.5pt double; text-align: right" title="Total assets">21,978,000</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_98B_eus-gaap--Assets_iI_c20210930__us-gaap--ConcentrationRiskByBenchmarkAxis__us-gaap--NetAssetsSegmentMember_zvaiJ9Mjq8h6" style="border-bottom: Black 2.5pt double; text-align: right" title="Total assets">19,856,000</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table> For the three months ended December 31, 2021 and 2020, the Company had two significant customers in the OEM distribution segment whose individual percentage of the Company’s consolidated revenues was <span id="xdx_903_eus-gaap--ConcentrationRiskPercentage1_dp_c20211001__20211231__us-gaap--ConcentrationRiskByBenchmarkAxis__us-gaap--SalesRevenueNetMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--CustomerConcentrationRiskMember__srt--MajorCustomersAxis__custom--TwoCustomersMember_zCTHxqmNY8hc">10% or greater. Revenues from these customers or their affiliates or contract manufacturers were $1,566,000 and $1,357,000 for the three months ended December 31, 2021 and $1,574,000 and $1,280,000 for the three months ended December 31, 2020. At December 31, 2021 and September 30, 2021, the Company had customers in the OEM distribution segment whose accounts receivable balance accounted for 10% or more of the Company’s consolidated accounts receivable. Accounts receivable from these customers or their affiliates or contract manufacturers were $<span id="xdx_90E_eus-gaap--AccountsReceivableNet_iI_c20211231__srt--ProductOrServiceAxis__custom--ContractManufactureMember__srt--MajorCustomersAxis__custom--CustomerOneMember_zljtQjuwcBK8" title="Account receivable">1,386,000 and $891,000 at December 31, 2021 and $1,454,000, $1,259,000 and $1,138,000 at September 30, 2021.

<table cellpadding="0" cellspacing="0" id="xdx_894_eus-gaap--ScheduleOfSegmentReportingInformationBySegmentTextBlock_zLEODGaCpMq3" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 90%; margin-left: 0.25in" summary="xdx: Disclosure - SEGMENTS AND CONCENTRATIONS (Details)"> <tr style="vertical-align: bottom; background-color: White"> <td style="padding-left: 10pt; text-align: left">Segment operating income (loss)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="6" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">For the Three Months Ended December 31,</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2021</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2020</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td>Revenues:</td><td style="font-weight: bold"> </td> <td colspan="2" style="font-weight: bold; text-align: center"> </td><td style="font-weight: bold"> </td><td style="font-weight: bold"> </td> <td colspan="2" style="font-weight: bold; text-align: center"> </td><td style="font-weight: bold"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="padding-left: 10pt; width: 64%; text-align: left">OEM distribution</td><td style="width: 1%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_989_eus-gaap--Revenues_pp0n3_c20211001__20211231__us-gaap--StatementBusinessSegmentsAxis__custom--OEMDistributionMember__srt--ConsolidationItemsAxis__us-gaap--OperatingSegmentsMember_zxIt9mOWNkh2" style="width: 15%; text-align: right" title="Revenue">5,242,000</td><td style="width: 1%; text-align: left"> </td><td style="width: 1%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_987_eus-gaap--Revenues_pp0n3_c20201001__20201231__us-gaap--StatementBusinessSegmentsAxis__custom--OEMDistributionMember__srt--ConsolidationItemsAxis__us-gaap--OperatingSegmentsMember_znOY0FFjdEZ" style="width: 15%; text-align: right">5,214,000</td><td style="width: 1%; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="padding-left: 10pt; text-align: left">Retail distribution</td><td> </td> <td style="text-align: left"> </td><td id="xdx_982_eus-gaap--Revenues_pp0n3_c20211001__20211231__us-gaap--StatementBusinessSegmentsAxis__custom--RetailDistributionMember__srt--ConsolidationItemsAxis__us-gaap--OperatingSegmentsMember_zmTnnGgSYhOb" style="text-align: right" title="Revenue">1,392,000</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_98C_eus-gaap--Revenues_pp0n3_c20201001__20201231__us-gaap--StatementBusinessSegmentsAxis__custom--RetailDistributionMember__srt--ConsolidationItemsAxis__us-gaap--OperatingSegmentsMember_zXndZZWOX1if" style="text-align: right">392,000</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="padding-left: 10pt; text-align: left; padding-bottom: 1pt">Design</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_983_eus-gaap--Revenues_pp0n3_c20211001__20211231__us-gaap--StatementBusinessSegmentsAxis__custom--DesignMember__srt--ConsolidationItemsAxis__us-gaap--OperatingSegmentsMember_zK47nvPIj1uk" style="border-bottom: Black 1pt solid; text-align: right" title="Revenue">4,980,000</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_982_eus-gaap--Revenues_pp0n3_c20201001__20201231__us-gaap--StatementBusinessSegmentsAxis__custom--DesignMember__srt--ConsolidationItemsAxis__us-gaap--OperatingSegmentsMember_zMyA3mmgQcH8" style="border-bottom: Black 1pt solid; text-align: right">4,112,000</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 2.5pt">Total segment revenues</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_987_eus-gaap--Revenues_pp0n3_c20211001__20211231__srt--ConsolidationItemsAxis__us-gaap--OperatingSegmentsMember_zkEtJuyxZz0l" style="border-bottom: Black 2.5pt double; text-align: right" title="Revenue">11,614,000</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_98E_eus-gaap--Revenues_pp0n3_c20201001__20201231__srt--ConsolidationItemsAxis__us-gaap--OperatingSegmentsMember_zbNJ8CB5gLV7" style="border-bottom: Black 2.5pt double; text-align: right">9,718,000</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Operating Income/(Loss):</td><td style="font-weight: bold"> </td> <td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold; text-align: right"> </td><td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold"> </td> <td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold; text-align: right"> </td><td style="font-weight: bold; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="padding-left: 10pt; text-align: left">OEM distribution</td><td> </td> <td style="text-align: left">$</td><td id="xdx_982_eus-gaap--OtherOperatingIncome_c20211001__20211231__us-gaap--StatementBusinessSegmentsAxis__custom--OEMDistributionMember__srt--ConsolidationItemsAxis__us-gaap--OperatingSegmentsMember_za1PsVIBvSb1" style="text-align: right" title="Operating income loss">497,000</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td id="xdx_982_eus-gaap--OtherOperatingIncome_c20201001__20201231__us-gaap--StatementBusinessSegmentsAxis__custom--OEMDistributionMember__srt--ConsolidationItemsAxis__us-gaap--OperatingSegmentsMember_zu4QQTOmcn9k" style="text-align: right">417,000</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="padding-left: 10pt; text-align: left">Retail distribution</td><td> </td> <td style="text-align: left"> </td><td id="xdx_98E_eus-gaap--OtherOperatingIncome_c20211001__20211231__us-gaap--StatementBusinessSegmentsAxis__custom--RetailDistributionMember__srt--ConsolidationItemsAxis__us-gaap--OperatingSegmentsMember_zfq64z7V0b39" style="text-align: right">(228,000</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td id="xdx_984_eus-gaap--OtherOperatingIncome_c20201001__20201231__us-gaap--StatementBusinessSegmentsAxis__custom--RetailDistributionMember__srt--ConsolidationItemsAxis__us-gaap--OperatingSegmentsMember_zI4JwtolGCP5" style="text-align: right">(179,000</td><td style="text-align: left">)</td></tr> <tr style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="padding-left: 10pt; text-align: left; padding-bottom: 1pt">Design</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_981_eus-gaap--OtherOperatingIncome_c20211001__20211231__us-gaap--StatementBusinessSegmentsAxis__custom--DesignMember__srt--ConsolidationItemsAxis__us-gaap--OperatingSegmentsMember_zpr0mHBoihJ7" style="border-bottom: Black 1pt solid; text-align: right">585,000</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_982_eus-gaap--OtherOperatingIncome_c20201001__20201231__us-gaap--StatementBusinessSegmentsAxis__custom--DesignMember__srt--ConsolidationItemsAxis__us-gaap--OperatingSegmentsMember_zj3sVACte2w3" style="border-bottom: Black 1pt solid; text-align: right">177,000</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Total segment operating income</td><td> </td> <td style="text-align: left"> </td><td id="xdx_988_eus-gaap--OtherOperatingIncome_c20211001__20211231__srt--ConsolidationItemsAxis__us-gaap--OperatingSegmentsMember_zF9CbX8IhGH3" style="text-align: right">854,000</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_980_eus-gaap--OtherOperatingIncome_c20201001__20201231__srt--ConsolidationItemsAxis__us-gaap--OperatingSegmentsMember_zH3Y4P72w6E3" style="text-align: right">415,000</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="padding-left: 10pt; text-align: left; padding-bottom: 1pt">General corporate expenses</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_987_ecustom--GeneralCorporateExpenses_c20211001__20211231__srt--ConsolidationItemsAxis__us-gaap--OperatingSegmentsMember_zWEYJZGf7I31" style="border-bottom: Black 1pt solid; text-align: right" title="General corporate expenses">(640,000</td><td style="padding-bottom: 1pt; text-align: left">)</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_989_ecustom--GeneralCorporateExpenses_c20201001__20201231__srt--ConsolidationItemsAxis__us-gaap--OperatingSegmentsMember_zz6OlPAQm0ui" style="border-bottom: Black 1pt solid; text-align: right">(582,000</td><td style="padding-bottom: 1pt; text-align: left">)</td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Total income/(loss) from operations</td><td> </td> <td style="text-align: left"> </td><td id="xdx_984_eus-gaap--OperatingIncomeLoss_c20211001__20211231__srt--ConsolidationItemsAxis__us-gaap--OperatingSegmentsMember_zdY7zPcGzlI1" style="text-align: right" title="Total income/(loss) from operations">214,000</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_985_eus-gaap--OperatingIncomeLoss_c20201001__20201231__srt--ConsolidationItemsAxis__us-gaap--OperatingSegmentsMember_zvZURiPbiUCk" style="text-align: right">(167,000</td><td style="text-align: left">)</td></tr> <tr style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="padding-left: 10pt; text-align: left; padding-bottom: 1pt">Other expense/(income), net</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_987_eus-gaap--OtherNonoperatingIncomeExpense_c20211001__20211231__srt--ConsolidationItemsAxis__us-gaap--OperatingSegmentsMember_zRuAylhOgzNi" style="border-bottom: Black 1pt solid; text-align: right" title="Other expense/(income), net">34,000</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_98F_eus-gaap--OtherNonoperatingIncomeExpense_c20201001__20201231__srt--ConsolidationItemsAxis__us-gaap--OperatingSegmentsMember_zoJ09GIGMkp6" style="border-bottom: Black 1pt solid; text-align: right">(1,366,000</td><td style="padding-bottom: 1pt; text-align: left">)</td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 2.5pt">Income before income taxes</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_985_eus-gaap--IncomeLossFromContinuingOperationsBeforeIncomeTaxesExtraordinaryItemsNoncontrollingInterest_c20211001__20211231__srt--ConsolidationItemsAxis__us-gaap--OperatingSegmentsMember_zQ2ICSzyFbe4" style="border-bottom: Black 2.5pt double; text-align: right" title="Income before income taxes">180,000</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_98A_eus-gaap--IncomeLossFromContinuingOperationsBeforeIncomeTaxesExtraordinaryItemsNoncontrollingInterest_c20201001__20201231__srt--ConsolidationItemsAxis__us-gaap--OperatingSegmentsMember_zyahRmFbIml1" style="border-bottom: Black 2.5pt double; text-align: right">1,199,000</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td> </td><td style="font-weight: bold"> </td> <td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold; text-align: right"> </td><td style="font-weight: bold; text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Depreciation and Amortization:</td><td style="font-weight: bold"> </td> <td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold; text-align: right"> </td><td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold"> </td> <td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold; text-align: right"> </td><td style="font-weight: bold; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="padding-left: 10pt; text-align: left">OEM distribution</td><td> </td> <td style="text-align: left">$</td><td id="xdx_986_eus-gaap--DepreciationAndAmortization_c20211001__20211231__us-gaap--StatementBusinessSegmentsAxis__custom--OEMDistributionMember__srt--ConsolidationItemsAxis__us-gaap--OperatingSegmentsMember_zLm2X9oeC6Eb" style="text-align: right" title="Depreciation and amortization">2,000</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td id="xdx_987_eus-gaap--DepreciationAndAmortization_c20201001__20201231__us-gaap--StatementBusinessSegmentsAxis__custom--OEMDistributionMember__srt--ConsolidationItemsAxis__us-gaap--OperatingSegmentsMember_zzJG2FBZIfma" style="text-align: right">2,000</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="padding-left: 10pt; text-align: left; padding-bottom: 1pt">Design</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_98D_eus-gaap--DepreciationAndAmortization_c20211001__20211231__us-gaap--StatementBusinessSegmentsAxis__custom--DesignMember__srt--ConsolidationItemsAxis__us-gaap--OperatingSegmentsMember_zbdNMeGFuXgb" style="border-bottom: Black 1pt solid; text-align: right">71,000</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_986_eus-gaap--DepreciationAndAmortization_c20201001__20201231__us-gaap--StatementBusinessSegmentsAxis__custom--DesignMember__srt--ConsolidationItemsAxis__us-gaap--OperatingSegmentsMember_zMuasiY68YKj" style="border-bottom: Black 1pt solid; text-align: right">92,000</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="text-align: left; padding-bottom: 2.5pt">Total depreciation and amortization</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_98F_eus-gaap--DepreciationAndAmortization_c20211001__20211231__srt--ConsolidationItemsAxis__us-gaap--OperatingSegmentsMember_z8ileEdTEYyh" style="border-bottom: Black 2.5pt double; text-align: right">73,000</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_98A_eus-gaap--DepreciationAndAmortization_c20201001__20201231__srt--ConsolidationItemsAxis__us-gaap--OperatingSegmentsMember_zg0xiRjp61Ic" style="border-bottom: Black 2.5pt double; text-align: right">94,000</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table>

5242000000

5214000000

1392000000

392000000

4980000000

4112000000

11614000000

9718000000

497000

417000

-228000

-179000

585000

177000

854000

415000

-640000 -582000

214000

-167000

34000

-1366000

180000

1199000

2000

71000

92000

73000

94000

<table cellpadding="0" cellspacing="0" id="xdx_893_ecustom--ScheduleOfSegmentReportingInformationBySegment1TextBlock_zJkRN3ye5ogl" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 90%; margin-left: 0.25in" summary="xdx: Disclosure - SEGMENTS AND CONCENTRATIONS (Details 1)"> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Schedule of Operating Assets and Liabilities</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">December 31, 2021</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">September 30, 2021</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: left">Segment Assets:</td><td style="font-weight: bold"> </td> <td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold; text-align: right"> </td><td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold"> </td> <td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold; text-align: right"> </td><td style="font-weight: bold; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="width: 64%; text-align: left">OEM distribution</td><td style="width: 1%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_984_eus-gaap--OtherAssets_iI_pp0p0_c20211231__us-gaap--StatementBusinessSegmentsAxis__custom--OEMDistributionMember__us-gaap--ConcentrationRiskByBenchmarkAxis__us-gaap--NetAssetsSegmentMember_zDlhCrqhnnh4" style="width: 15%; text-align: right" title="Assets">5,218,000</td><td style="width: 1%; text-align: left"> </td><td style="width: 1%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_988_eus-gaap--OtherAssets_iI_pp0p0_c20210930__us-gaap--StatementBusinessSegmentsAxis__custom--OEMDistributionMember__us-gaap--ConcentrationRiskByBenchmarkAxis__us-gaap--NetAssetsSegmentMember_z3djRBOEf1xe" style="width: 15%; text-align: right" title="Assets">5,898,000</td><td style="width: 1%; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Retail distribution</td><td> </td> <td style="text-align: left"> </td><td id="xdx_984_eus-gaap--OtherAssets_iI_pp0p0_c20211231__us-gaap--StatementBusinessSegmentsAxis__custom--RetailDistributionMember__us-gaap--ConcentrationRiskByBenchmarkAxis__us-gaap--NetAssetsSegmentMember_zn308wbBIIV7" style="text-align: right" title="Assets">3,217,000</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_984_eus-gaap--OtherAssets_iI_pp0p0_c20210930__us-gaap--StatementBusinessSegmentsAxis__custom--RetailDistributionMember__us-gaap--ConcentrationRiskByBenchmarkAxis__us-gaap--NetAssetsSegmentMember_z4YcoUMDTzo4" style="text-align: right" title="Assets">2,178,000</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="padding-bottom: 1pt">Design</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_98A_eus-gaap--OtherAssets_iI_pp0p0_c20211231__us-gaap--StatementBusinessSegmentsAxis__custom--DesignMember__us-gaap--ConcentrationRiskByBenchmarkAxis__us-gaap--NetAssetsSegmentMember_zTB8HcBtFGaa" style="border-bottom: Black 1pt solid; text-align: right" title="Assets">6,349,000</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_98C_eus-gaap--OtherAssets_iI_pp0p0_c20210930__us-gaap--StatementBusinessSegmentsAxis__custom--DesignMember__us-gaap--ConcentrationRiskByBenchmarkAxis__us-gaap--NetAssetsSegmentMember_zjBM5NUr4fpc" style="border-bottom: Black 1pt solid; text-align: right" title="Assets">5,824,000</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="padding-left: 10pt; text-align: left">Total segment assets</td><td> </td> <td style="text-align: left"> </td><td id="xdx_989_eus-gaap--OtherAssets_iI_pp0p0_c20211231__us-gaap--ConcentrationRiskByBenchmarkAxis__us-gaap--NetAssetsSegmentMember_zv2NrIfLkzBk" style="text-align: right" title="Assets">14,784,000</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_987_eus-gaap--OtherAssets_iI_pp0p0_c20210930__us-gaap--ConcentrationRiskByBenchmarkAxis__us-gaap--NetAssetsSegmentMember_zvbjE1YSRFJi" style="text-align: right" title="Assets">13,900,000</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="text-align: left; padding-bottom: 1pt">General corporate assets</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_984_ecustom--GeneralCorporateAssets_iI_c20211231__us-gaap--ConcentrationRiskByBenchmarkAxis__us-gaap--NetAssetsSegmentMember_z6PZr1R6RPy5" style="border-bottom: Black 1pt solid; text-align: right" title="General corporate assets">7,194,000</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_988_ecustom--GeneralCorporateAssets_iI_c20210930__us-gaap--ConcentrationRiskByBenchmarkAxis__us-gaap--NetAssetsSegmentMember_zd01mQaHNvkk" style="border-bottom: Black 1pt solid; text-align: right">5,956,000</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="padding-left: 10pt; text-align: left; padding-bottom: 2.5pt">Total assets</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_981_eus-gaap--Assets_iI_c20211231__us-gaap--ConcentrationRiskByBenchmarkAxis__us-gaap--NetAssetsSegmentMember_zuQasZLCajea" style="border-bottom: Black 2.5pt double; text-align: right" title="Total assets">21,978,000</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_98B_eus-gaap--Assets_iI_c20210930__us-gaap--ConcentrationRiskByBenchmarkAxis__us-gaap--NetAssetsSegmentMember_zvaiJ9Mjq8h6" style="border-bottom: Black 2.5pt double; text-align: right" title="Total assets">19,856,000</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table>

5218000

5898000

3217000

2178000

6349000

5824000

14784000

13900000

7194000 5956000

21978000

19856000

0.10

1566000

1357000

1574000

1280000

1386000

891000

1454000

1259000

1138000

<p id="xdx_801_eus-gaap--DisclosureOfCompensationRelatedCostsShareBasedPaymentsTextBlock_zKObrrxRy5qd" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in"> <table border="0" cellpadding="0" cellspacing="0" style="font: bold 10pt Times New Roman, Times, Serif; width: 100%; margin-top: 0pt; margin-bottom: 0pt"> <tr style="vertical-align: top"> <td style="text-align: justify; width: 15%">NOTE 6</td> <td style="text-align: justify; width: 85%">SHARE-BASED COMPENSATION</td></tr> </table> Stock Options In October 2021, the Company granted options to non-employee directors to purchase an aggregate of <span id="xdx_90D_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsGrantsInPeriodGross_c20211001__20211031__us-gaap--AwardTypeAxis__us-gaap--StockOptionMember__srt--CounterpartyNameAxis__custom--NonEmployeeDirectorsMember_zbPVlJC6CqQ" title="Options granted">58,000 shares of its common stock at an exercise price of $<span id="xdx_908_eus-gaap--ShareBasedCompensationArrangementsByShareBasedPaymentAwardOptionsGrantsInPeriodWeightedAverageExercisePrice_c20211001__20211031__us-gaap--AwardTypeAxis__us-gaap--StockOptionMember__srt--CounterpartyNameAxis__custom--NonEmployeeDirectorsMember_zPLy09kSpBgf" title="Options granted, exercise price of options granted">2.39 per share. The options expire five years from the date of grant, approximately half vested immediately and approximately half vest one year from the date of grant. The options have a weighted average grant-date fair value of $<span id="xdx_903_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsGrantsInPeriodWeightedAverageGrantDateFairValue_c20211001__20211031__us-gaap--AwardTypeAxis__us-gaap--StockOptionMember__srt--CounterpartyNameAxis__custom--NonEmployeeDirectorsMember_z8QxAYnvLFIb" title="Option grant-date fair value per share">1.03 per share and an aggregate grant-date fair value of $<span id="xdx_902_ecustom--FairValueOfOptionsGranted_pp0p0_c20211001__20211031__us-gaap--AwardTypeAxis__us-gaap--StockOptionMember__srt--CounterpartyNameAxis__custom--NonEmployeeDirectorsMember_zEOx0Ibmq5dh" title="Fair value of options granted">60,000, which will be recognized ratably over the vesting period. There were no options granted during the three months ended December 31, 2020. There were <span id="xdx_906_eus-gaap--StockIssuedDuringPeriodSharesStockOptionsExercised_do_c20211001__20211231__us-gaap--AwardTypeAxis__us-gaap--StockOptionMember_zuQGdYhWQ1Q3" title="Stock issued from exercise of stock options">no options exercised during the three months ended December 31, 2021. During the three months ended December 31, 2020, the Company issued <span id="xdx_90E_eus-gaap--StockIssuedDuringPeriodSharesStockOptionsExercised_c20201001__20201231__us-gaap--AwardTypeAxis__us-gaap--StockOptionMember_zhfSvzT8XMTa" title="Stock issued from exercise of stock options">2,500 shares of its common stock pursuant to the exercise of stock options for aggregate cash proceeds of $2,000, which had an aggregate intrinsic value of $<span id="xdx_900_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingIntrinsicValue_c20211231__us-gaap--AwardTypeAxis__us-gaap--StockOptionMember_pp0p0" title="Stock option intrinsic value">2,000. The Company recognized compensation expense for stock option awards of $39,000 and $41,000 during the three months ended December 31, 2021 and 2020, respectively, in its condensed consolidated statements of operations. At December 31, 2021, there was $<span id="xdx_90D_eus-gaap--EmployeeServiceShareBasedCompensationNonvestedAwardsTotalCompensationCostNotYetRecognizedStockOptions_c20211231__us-gaap--AwardTypeAxis__us-gaap--StockOptionMember_pp0p0" title="Unrecognized compensation cost">25,000 of total unrecognized compensation cost related to nonvested stock option awards that is expected to be recognized over a weighted average period of <span id="xdx_90A_eus-gaap--EmployeeServiceShareBasedCompensationNonvestedAwardsTotalCompensationCostNotYetRecognizedPeriodForRecognition1_dtY_c20211001__20211231__us-gaap--AwardTypeAxis__us-gaap--StockOptionMember_zi4FWAH6zsBd" title="Unrecognized compensation cost weighted average vesting period">0.7 years.

58000

2.39

1.03

60000

2500

2000

39000

41000

25000

P0Y8M12D

<table border="0" cellpadding="0" cellspacing="0" style="font: bold 10pt Times New Roman, Times, Serif; width: 100%; margin-top: 0pt; margin-bottom: 0pt"> <tr style="vertical-align: top"> <td style="text-align: justify; width: 15%">NOTE 7</td> <td style="text-align: justify; width: 85%">EARNINGS PER SHARE</td></tr> </table> Basic earnings per share data for each period presented is computed using the weighted average number of shares of common stock outstanding during each such period. Diluted earnings per share data is computed using the weighted average number of common and dilutive common equivalent shares outstanding during each period. Dilutive common-equivalent shares consist of shares that would be issued upon the exercise of stock options and warrants, computed using the treasury stock method. A reconciliation of basic and diluted earnings per share is as follows: <table cellpadding="0" cellspacing="0" id="xdx_890_eus-gaap--ScheduleOfEarningsPerShareBasicAndDilutedTableTextBlock_zItbTWEnOJK3" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 90%; margin-left: 0.25in" summary="xdx: Disclosure - EARNINGS/(LOSS) PER SHARE (Details-Earning Per Share)"> <tr style="vertical-align: bottom; background-color: White"> <td>Schedule of Earnings Per Share, Basic and Diluted</td><td> </td> <td style="text-align: left"> </td><td id="xdx_49C_20211001__20211231_zlCgS4MP04d2" style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_491_20201001__20201231_zyenhuomjyUg" style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="6" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">For the Three Months Ended December 31,</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2021</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2020</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr id="xdx_401_eus-gaap--NetIncomeLossAbstract_iB" style="vertical-align: bottom"> <td>Numerator:</td><td> </td> <td colspan="2"> </td><td> </td><td> </td> <td colspan="2"> </td><td> </td></tr> <tr id="xdx_403_ecustom--NetIncomeLoss1_i01_zyX8DHebU09c" style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="padding-left: 10pt; width: 64%; text-align: left; padding-bottom: 2.5pt">Net income</td><td style="width: 1%; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; width: 1%; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; width: 15%; text-align: right">180,000</td><td style="width: 1%; padding-bottom: 2.5pt; text-align: left"> </td><td style="width: 1%; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; width: 1%; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; width: 15%; text-align: right">1,199,000</td><td style="width: 1%; padding-bottom: 2.5pt; text-align: left"> </td></tr> <tr id="xdx_40D_eus-gaap--WeightedAverageNumberOfSharesOutstandingAbstract_iB" style="vertical-align: bottom; background-color: White"> <td>Denominator:</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_40E_ecustom--WeightedAverageNumberOfSharesOutstandingBasic1_i01_zNnHDBos78m4" style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="padding-left: 10pt">Weighted average common shares outstanding</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">10,061,000</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">9,886,000</td><td style="text-align: left"> </td></tr> <tr id="xdx_40D_eus-gaap--WeightedAverageNumberDilutedSharesOutstandingAdjustment_i01_pdd" style="vertical-align: bottom; background-color: White"> <td style="padding-left: 10pt; text-align: left; padding-bottom: 1pt">Dilutive common share equivalents</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">276,000</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">154,000</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_40F_ecustom--WeightedAverageNumberOfDilutedSharesOutstanding1_i01_z5pc7CIBX8w9" style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="padding-left: 20pt; padding-bottom: 2.5pt">Weighted average diluted shares outstanding</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">10,337,000</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">10,040,000</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_40C_eus-gaap--EarningsPerShareBasicAndDilutedAbstract_iB" style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td>Earnings per share:</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_401_eus-gaap--EarningsPerShareBasic_i01_pdd" style="vertical-align: bottom; background-color: White"> <td style="padding-left: 10pt; padding-bottom: 2.5pt">Basic</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">0.02</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">0.12</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> <tr id="xdx_40D_eus-gaap--EarningsPerShareDiluted_i01_pdd" style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="padding-left: 10pt; padding-bottom: 2.5pt">Diluted</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">0.02</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">0.12</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table> The following securities were excluded from the calculation of diluted earnings per share in each period because their inclusion would have been anti-dilutive: <table cellpadding="0" cellspacing="0" id="xdx_890_eus-gaap--ScheduleOfAntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareTextBlock_ziYf62KpNFHe" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 90%; margin-left: 0.25in" summary="xdx: Disclosure - EARNINGS/(LOSS) PER SHARE (Details - Antidilutive shares)"> <tr style="vertical-align: bottom; background-color: White"> <td style="padding-bottom: 1pt">Schedule of antidilutive securities excluded</td><td style="padding-bottom: 1pt"> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="6" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">For the Three Months Ended December 31,</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2021</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2020</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="width: 64%">Options</td><td style="width: 1%"> </td> <td style="width: 1%; text-align: left"> </td><td id="xdx_980_eus-gaap--AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareAmount_c20211001__20211231__us-gaap--AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareByAntidilutiveSecuritiesAxis__custom--StockOptionsMember_pdd" style="width: 15%; text-align: right" title="Total potentially dilutive shares">58,000</td><td style="width: 1%; text-align: left"> </td><td style="width: 1%"> </td> <td style="width: 1%; text-align: left"> </td><td id="xdx_98C_eus-gaap--AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareAmount_c20201001__20201231__us-gaap--AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareByAntidilutiveSecuritiesAxis__custom--StockOptionsMember_zfNg5weY7u69" style="width: 15%; text-align: right" title="Total potentially dilutive shares">136,000</td><td style="width: 1%; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="padding-bottom: 1pt">Warrants</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_984_eus-gaap--AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareAmount_d0_c20211001__20211231__us-gaap--AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareByAntidilutiveSecuritiesAxis__us-gaap--WarrantMember_zU48A59km9Cf" style="border-bottom: Black 1pt solid; text-align: right" title="Total potentially dilutive shares">–</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_98F_eus-gaap--AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareAmount_c20201001__20201231__us-gaap--AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareByAntidilutiveSecuritiesAxis__us-gaap--WarrantMember_zRAqLXpS4Zq3" style="border-bottom: Black 1pt solid; text-align: right" title="Total potentially dilutive shares">151,000</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="text-align: left; padding-bottom: 2.5pt">Total potentially dilutive shares</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td id="xdx_984_eus-gaap--AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareAmount_c20211001__20211231_pdd" style="border-bottom: Black 2.5pt double; text-align: right" title="Total potentially dilutive shares">58,000</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td id="xdx_984_eus-gaap--AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareAmount_c20201001__20201231_zjiwIJ4uhIpa" style="border-bottom: Black 2.5pt double; text-align: right" title="Total potentially dilutive shares">287,000</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table>

<table cellpadding="0" cellspacing="0" id="xdx_890_eus-gaap--ScheduleOfEarningsPerShareBasicAndDilutedTableTextBlock_zItbTWEnOJK3" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 90%; margin-left: 0.25in" summary="xdx: Disclosure - EARNINGS/(LOSS) PER SHARE (Details-Earning Per Share)"> <tr style="vertical-align: bottom; background-color: White"> <td>Schedule of Earnings Per Share, Basic and Diluted</td><td> </td> <td style="text-align: left"> </td><td id="xdx_49C_20211001__20211231_zlCgS4MP04d2" style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_491_20201001__20201231_zyenhuomjyUg" style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="6" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">For the Three Months Ended December 31,</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2021</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2020</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr id="xdx_401_eus-gaap--NetIncomeLossAbstract_iB" style="vertical-align: bottom"> <td>Numerator:</td><td> </td> <td colspan="2"> </td><td> </td><td> </td> <td colspan="2"> </td><td> </td></tr> <tr id="xdx_403_ecustom--NetIncomeLoss1_i01_zyX8DHebU09c" style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="padding-left: 10pt; width: 64%; text-align: left; padding-bottom: 2.5pt">Net income</td><td style="width: 1%; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; width: 1%; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; width: 15%; text-align: right">180,000</td><td style="width: 1%; padding-bottom: 2.5pt; text-align: left"> </td><td style="width: 1%; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; width: 1%; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; width: 15%; text-align: right">1,199,000</td><td style="width: 1%; padding-bottom: 2.5pt; text-align: left"> </td></tr> <tr id="xdx_40D_eus-gaap--WeightedAverageNumberOfSharesOutstandingAbstract_iB" style="vertical-align: bottom; background-color: White"> <td>Denominator:</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_40E_ecustom--WeightedAverageNumberOfSharesOutstandingBasic1_i01_zNnHDBos78m4" style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="padding-left: 10pt">Weighted average common shares outstanding</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">10,061,000</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">9,886,000</td><td style="text-align: left"> </td></tr> <tr id="xdx_40D_eus-gaap--WeightedAverageNumberDilutedSharesOutstandingAdjustment_i01_pdd" style="vertical-align: bottom; background-color: White"> <td style="padding-left: 10pt; text-align: left; padding-bottom: 1pt">Dilutive common share equivalents</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">276,000</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">154,000</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_40F_ecustom--WeightedAverageNumberOfDilutedSharesOutstanding1_i01_z5pc7CIBX8w9" style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="padding-left: 20pt; padding-bottom: 2.5pt">Weighted average diluted shares outstanding</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">10,337,000</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">10,040,000</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_40C_eus-gaap--EarningsPerShareBasicAndDilutedAbstract_iB" style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td>Earnings per share:</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_401_eus-gaap--EarningsPerShareBasic_i01_pdd" style="vertical-align: bottom; background-color: White"> <td style="padding-left: 10pt; padding-bottom: 2.5pt">Basic</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">0.02</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">0.12</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> <tr id="xdx_40D_eus-gaap--EarningsPerShareDiluted_i01_pdd" style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="padding-left: 10pt; padding-bottom: 2.5pt">Diluted</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">0.02</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">0.12</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table>

180000 1199000 10061000 9886000

276000

154000

10337000 10040000

0.02

0.12

0.02

0.12

<table cellpadding="0" cellspacing="0" id="xdx_890_eus-gaap--ScheduleOfAntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareTextBlock_ziYf62KpNFHe" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 90%; margin-left: 0.25in" summary="xdx: Disclosure - EARNINGS/(LOSS) PER SHARE (Details - Antidilutive shares)"> <tr style="vertical-align: bottom; background-color: White"> <td style="padding-bottom: 1pt">Schedule of antidilutive securities excluded</td><td style="padding-bottom: 1pt"> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="6" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">For the Three Months Ended December 31,</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2021</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2020</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="width: 64%">Options</td><td style="width: 1%"> </td> <td style="width: 1%; text-align: left"> </td><td id="xdx_980_eus-gaap--AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareAmount_c20211001__20211231__us-gaap--AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareByAntidilutiveSecuritiesAxis__custom--StockOptionsMember_pdd" style="width: 15%; text-align: right" title="Total potentially dilutive shares">58,000</td><td style="width: 1%; text-align: left"> </td><td style="width: 1%"> </td> <td style="width: 1%; text-align: left"> </td><td id="xdx_98C_eus-gaap--AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareAmount_c20201001__20201231__us-gaap--AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareByAntidilutiveSecuritiesAxis__custom--StockOptionsMember_zfNg5weY7u69" style="width: 15%; text-align: right" title="Total potentially dilutive shares">136,000</td><td style="width: 1%; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="padding-bottom: 1pt">Warrants</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_984_eus-gaap--AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareAmount_d0_c20211001__20211231__us-gaap--AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareByAntidilutiveSecuritiesAxis__us-gaap--WarrantMember_zU48A59km9Cf" style="border-bottom: Black 1pt solid; text-align: right" title="Total potentially dilutive shares">–</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_98F_eus-gaap--AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareAmount_c20201001__20201231__us-gaap--AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareByAntidilutiveSecuritiesAxis__us-gaap--WarrantMember_zRAqLXpS4Zq3" style="border-bottom: Black 1pt solid; text-align: right" title="Total potentially dilutive shares">151,000</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="text-align: left; padding-bottom: 2.5pt">Total potentially dilutive shares</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td id="xdx_984_eus-gaap--AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareAmount_c20211001__20211231_pdd" style="border-bottom: Black 2.5pt double; text-align: right" title="Total potentially dilutive shares">58,000</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td id="xdx_984_eus-gaap--AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareAmount_c20201001__20201231_zjiwIJ4uhIpa" style="border-bottom: Black 2.5pt double; text-align: right" title="Total potentially dilutive shares">287,000</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table>

58000

136000

151000

58000

287000

<table border="0" cellpadding="0" cellspacing="0" style="font: bold 10pt Times New Roman, Times, Serif; width: 100%; margin-top: 0pt; margin-bottom: 0pt"> <tr style="vertical-align: top"> <td style="text-align: justify; width: 15%">NOTE 8</td> <td style="text-align: justify; width: 85%">RELATED PARTY TRANSACTIONS</td></tr> </table> Buying Agency and Supply Agreement The Company has a Buying Agency and Supply Agreement (the “Supply Agreement”) with Forward Industries Asia-Pacific Corporation, (“Forward China”). The Supply Agreement provides that, upon the terms and subject to the conditions set forth therein, Forward China will act as the Company’s exclusive buying agent and supplier of Products (as defined in the Supply Agreement) in the Asia-Pacific region. The Company purchases products at Forward China’s cost and pays Forward China a monthly service fee equal to the sum of: (i) $100,000 and (ii) 4% of “Adjusted Gross Profit”, which is defined as the selling price less the cost from Forward China. The Supply Agreement expires October 22, 2023. Terence Wise, Chief Executive Officer and Chairman of the Company, is the owner of Forward China. In addition, Jenny P. Yu, a Managing Director of Forward China, beneficially owns more than 5% of the Company’s common stock. The Company recorded service fees to Forward China of $<span id="xdx_90D_eus-gaap--CostsAndExpensesRelatedParty_pp0p0_c20211001__20211231__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--ForwardChinaMember__us-gaap--TransactionTypeAxis__custom--ServiceFeesMember_zdMr4ozbXeFk" title="Service fees paid">362,000 and $<span id="xdx_908_eus-gaap--CostsAndExpensesRelatedParty_pp0p0_c20201001__20201231__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--ForwardChinaMember__us-gaap--TransactionTypeAxis__custom--ServiceFeesMember_zXW5ZUTynA03" title="Service fees paid">343,000 during the three months ended December 31, 2021 and 2020, respectively, which are included as a component of cost of sales upon sales of the related products. The Company made prepayments to Forward China for inventory purchases of $<span id="xdx_90E_eus-gaap--PrepaidExpenseAndOtherAssetsCurrent_c20211231__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--ForwardChinaMember__us-gaap--RelatedPartyTransactionAxis__custom--InventoryPurchasesMember_pp0p0" title="Prepaid expenses and other current assets">327,000 and $<span id="xdx_90B_eus-gaap--PrepaidExpenseAndOtherAssetsCurrent_c20210930__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--ForwardChinaMember__us-gaap--RelatedPartyTransactionAxis__custom--InventoryPurchasesMember_pp0p0" title="Prepaid expenses and other current assets">317,000 at December 31, 2021 and September 30, 2021, respectively, which is included in prepaid expenses and other current assets on the condensed consolidated balance sheets. Promissory Note On January 18, 2018, the Company issued a $<span id="xdx_900_eus-gaap--DebtInstrumentFaceAmount_c20180118__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--ForwardChinaMember__us-gaap--LongtermDebtTypeAxis__custom--PromissoryNoteMember_pp0p0" title="Debt face amount">1,600,000 promissory note payable to Forward China to fund the acquisition of IPS. The promissory note bears an interest rate of <span id="xdx_907_eus-gaap--DebtInstrumentInterestRateStatedPercentage_iI_dp_c20180118__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--ForwardChinaMember__us-gaap--LongtermDebtTypeAxis__custom--PromissoryNoteMember_zlmttW7LboVj" title="Debt interest rate">8% per annum and had an original maturity date of <span id="xdx_90A_eus-gaap--DebtInstrumentMaturityDate_dd_c20171001__20180118__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--ForwardChinaMember__us-gaap--LongtermDebtTypeAxis__custom--PromissoryNoteMember_zmO3nrnaAhhe" title="Debt maturity date">January 18, 2019. Monthly interest payments commenced on February 18, 2018 with the principal due at maturity. The Company incurred and paid $<span id="xdx_905_eus-gaap--InterestExpenseDebt_pp0p0_c20211001__20211231__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--ForwardChinaMember__us-gaap--LongtermDebtTypeAxis__custom--PromissoryNoteMember_z1NvcFNFFZP8" title="Interest expense"><span id="xdx_908_eus-gaap--InterestExpenseDebt_pp0p0_c20201001__20201231__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--ForwardChinaMember__us-gaap--LongtermDebtTypeAxis__custom--PromissoryNoteMember_zjwmPGeJ82Pf">32,000 in interest expense associated with this note in the three months ended December 31, 2021 and 2020. The maturity date of this note was extended to December 31, 2022. The maturity date of this note has been extended on several occasions to assist the Company with liquidity. The Company made principal payments of $50,000 on this note during the three months ended December 31, 2021. Related Party Activity In October 2020, the Company began selling smart-enabled furniture, which is sourced by Forward China and sold in the U.S under the Koble brand name. The Koble brand is owned by The Justwise Group Ltd., a company owned by Terence Wise, Chief Executive Officer and Chairman of the Company. The Company recognized revenues from the sale of Koble products of $<span id="xdx_900_eus-gaap--RevenueFromRelatedParties_c20211001__20211231__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__srt--ChiefExecutiveOfficerMember__us-gaap--StatementBusinessSegmentsAxis__custom--KobleMember_pp0p0" title="Revenue from related party">540,000 and $<span id="xdx_905_eus-gaap--RevenueFromRelatedParties_pp0p0_c20201001__20201231__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__srt--ChiefExecutiveOfficerMember__us-gaap--StatementBusinessSegmentsAxis__custom--KobleMember_zw4pFpNDyPMe" title="Revenue from related party">186,000 in the three months ended December 31, 2021 and 2020, respectively.

362000

343000

327000

317000

1600000

0.08

2019-01-18

32000

50000

540000

186000

<table border="0" cellpadding="0" cellspacing="0" style="font: bold 10pt Times New Roman, Times, Serif; width: 100%; margin-top: 0pt; margin-bottom: 0pt"> <tr style="vertical-align: top"> <td style="text-align: justify; width: 15%">NOTE 9</td> <td style="text-align: justify; width: 85%">LEGAL PROCEEDINGS</td></tr> </table> As previously disclosed, on August 21, 2020, IPS was named a third-party defendant in a patent dispute claim in the U.S. District Court for the Eastern District of New York. The complaint, which contains no specific amount of monetary damages, asserts that certain intellectual property was misappropriated by IPS and one of its former employees. In October 2021, the Court ruled that the misappropriation claim was invalid. The remaining allegation was that IPS breached a non-disclosure agreement with a party to the case. In January 2022, all claims in this matter were dismissed without prejudice. From time to time, the Company may become a party to other legal actions or proceedings in the ordinary course of its business. At December 31, 2021, there were no such actions or proceedings, either individually or in the aggregate, that, if decided adversely to the Company’s interests, the Company believes would be material to its operation or cash flow.

1300000

2022-05-31

0.75% above The Wall Street Journal prime rate.

0.040

1300000

<table border="0" cellpadding="0" cellspacing="0" style="font: bold 10pt Times New Roman, Times, Serif; width: 100%; margin-top: 0pt; margin-bottom: 0pt"> <tr style="vertical-align: top"> <td style="text-align: justify; width: 15%">NOTE 11 </td> <td style="text-align: justify; width: 85%">DEBT</td></tr> </table> On April 18, 2020, the Company entered into a loan in an aggregate principal amount of $1,357,000 under the Paycheck Protection Program (the “PPP loan”) pursuant to the U.S. Coronavirus Aid, Relief, and Economic Security Act (the “CARES Act”). The loan was unsecured, bore interest at a rate of 1% per annum, and was scheduled to mature on April 18, 2022. In October 2020, the Company filed for forgiveness of this loan and in December 2020, the Small Business Administration (“SBA”) approved its forgiveness request. The forgiveness has been accounted for as an extinguishment of debt and the resulting gain has been recorded as forgiveness of note payable on the condensed consolidated financial statements for the three months ended December 31, 2020. There is a six-year period during which the SBA can review the Company’s forgiveness. In connection with the acquisition of Kablooe, the Company assumed a loan payable with a principal amount of $170,000. The loan matured in August 2021, bore interest at a rate of <span id="xdx_903_eus-gaap--DebtInstrumentInterestRateStatedPercentage_iI_dp_c20211231__dei--LegalEntityAxis__custom--KablooeMember__us-gaap--LongtermDebtTypeAxis__custom--LoanPayableMember_zQUmKSWk9KXd" title="Debt interest rate">6.0% per annum and was secured by all of Kablooe’s assets. Interest and principal payments of $<span id="xdx_90F_eus-gaap--DebtInstrumentPeriodicPayment_c20211001__20211231__dei--LegalEntityAxis__custom--KablooeMember__us-gaap--LongtermDebtTypeAxis__custom--LoanPayableMember_pp0p0" title="Periodic payment amount">15,000 were made monthly until maturity.

1357000

0.01

2022-04-18

170000

0.060

15000

<table border="0" cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; margin-top: 0pt; margin-bottom: 0pt"> <tr style="vertical-align: top"> <td style="width: 15%">NOTE 12</td> <td style="width: 85%">LEASES </td></tr> </table> The Company’s operating leases are primarily for corporate, sales and administrative office space. Total operating lease expense for the three months ended December 31, 2021 was $156,000, of which $14,000 was recorded in sales and marketing expenses and $142,000 was recorded in general and administrative expenses on the condensed consolidated statements of operations. Total operating lease expense for the three months ended December 31, 2020 was $153,000, of which $14,000 was recorded in sales and marketing expenses and $139,000 was recorded in general and administrative expenses on the condensed consolidated statements of operations. Cash paid for amounts included in operating lease liabilities for the three months ended December 31, 2021 and 2020, which have been included in cash flows from operating activities, was $149,000 and $111,000, respectively. At December 31, 2021, the Company’s operating leases had a weighted average remaining lease term of 8.8 years and a weighted average discount rate of 5.6%. At December 31, 2021, future minimum payments under non-cancellable operating leases were as follows: <table cellpadding="0" cellspacing="0" id="xdx_882_eus-gaap--LesseeOperatingLeaseLiabilityMaturityTableTextBlock_zrHLXNUJoSki" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 60%; margin-left: 0.25in" summary="xdx: Disclosure - LEASES (Details - Future minimum payments Operating lease)"> <tr style="vertical-align: bottom; background-color: White"> <td>Schedule of future minimum payments under operating & financial leases</td><td> </td> <td style="text-align: left"> </td><td id="xdx_49C_20211231_us-gaap--PropertySubjectToOrAvailableForOperatingLeaseAxis_custom--OperatingLeasesMember" style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_405_eus-gaap--LesseeOperatingLeaseLiabilityPaymentsDueNextTwelveMonths_iI_pp0p0_ziXD5ybLzgf8" style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="width: 82%">Remainder of Fiscal 2022</td><td style="width: 1%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 15%; text-align: right">452,000</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_407_eus-gaap--LesseeOperatingLeaseLiabilityPaymentsDueYearTwo_iI_pp0p0_zLCW5AW693mc" style="vertical-align: bottom; background-color: White"> <td>Fiscal 2023</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">626,000</td><td style="text-align: left"> </td></tr> <tr id="xdx_405_eus-gaap--LesseeOperatingLeaseLiabilityPaymentsDueYearThree_iI_pp0p0_zOlZu5UJNUV1" style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td>Fiscal 2024</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">639,000</td><td style="text-align: left"> </td></tr> <tr id="xdx_40C_eus-gaap--LesseeOperatingLeaseLiabilityPaymentsDueYearFour_iI_pp0p0_zGQggNkZeEce" style="vertical-align: bottom; background-color: White"> <td>Fiscal 2025</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">556,000</td><td style="text-align: left"> </td></tr> <tr id="xdx_401_eus-gaap--LesseeOperatingLeaseLiabilityPaymentsDueYearFive_iI_pp0p0_zDWpexFIs6Si" style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td>Fiscal 2026</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">510,000</td><td style="text-align: left"> </td></tr> <tr id="xdx_409_eus-gaap--LesseeOperatingLeaseLiabilityPaymentsDueAfterYearFive_iI_pp0p0_zg46E9FC6rN4" style="vertical-align: bottom; background-color: White"> <td style="padding-bottom: 1pt">Thereafter</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">2,398,000</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_40A_eus-gaap--LesseeOperatingLeaseLiabilityPaymentsDue_iI_pp0p0_zjzbZJ5idW6h" style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="text-align: left">Total future minimum lease payments</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">5,181,000</td><td style="text-align: left"> </td></tr> <tr id="xdx_401_eus-gaap--LesseeOperatingLeaseLiabilityUndiscountedExcessAmount_iNI_pp0p0_di_zcvIJjTvUIVb" style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 1pt">Less imputed interest</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">(1,170,000</td><td style="padding-bottom: 1pt; text-align: left">)</td></tr> <tr id="xdx_40F_eus-gaap--OperatingLeaseLiability_iI_pp0p0" style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="padding-bottom: 2.5pt">Present value of lease liabilities</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">4,011,000</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table>

156000

14000

142000

153000

14000

139000

149000 111000

P8Y9M18D

0.056

<table cellpadding="0" cellspacing="0" id="xdx_882_eus-gaap--LesseeOperatingLeaseLiabilityMaturityTableTextBlock_zrHLXNUJoSki" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 60%; margin-left: 0.25in" summary="xdx: Disclosure - LEASES (Details - Future minimum payments Operating lease)"> <tr style="vertical-align: bottom; background-color: White"> <td>Schedule of future minimum payments under operating & financial leases</td><td> </td> <td style="text-align: left"> </td><td id="xdx_49C_20211231_us-gaap--PropertySubjectToOrAvailableForOperatingLeaseAxis_custom--OperatingLeasesMember" style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_405_eus-gaap--LesseeOperatingLeaseLiabilityPaymentsDueNextTwelveMonths_iI_pp0p0_ziXD5ybLzgf8" style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="width: 82%">Remainder of Fiscal 2022</td><td style="width: 1%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 15%; text-align: right">452,000</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_407_eus-gaap--LesseeOperatingLeaseLiabilityPaymentsDueYearTwo_iI_pp0p0_zLCW5AW693mc" style="vertical-align: bottom; background-color: White"> <td>Fiscal 2023</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">626,000</td><td style="text-align: left"> </td></tr> <tr id="xdx_405_eus-gaap--LesseeOperatingLeaseLiabilityPaymentsDueYearThree_iI_pp0p0_zOlZu5UJNUV1" style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td>Fiscal 2024</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">639,000</td><td style="text-align: left"> </td></tr> <tr id="xdx_40C_eus-gaap--LesseeOperatingLeaseLiabilityPaymentsDueYearFour_iI_pp0p0_zGQggNkZeEce" style="vertical-align: bottom; background-color: White"> <td>Fiscal 2025</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">556,000</td><td style="text-align: left"> </td></tr> <tr id="xdx_401_eus-gaap--LesseeOperatingLeaseLiabilityPaymentsDueYearFive_iI_pp0p0_zDWpexFIs6Si" style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td>Fiscal 2026</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">510,000</td><td style="text-align: left"> </td></tr> <tr id="xdx_409_eus-gaap--LesseeOperatingLeaseLiabilityPaymentsDueAfterYearFive_iI_pp0p0_zg46E9FC6rN4" style="vertical-align: bottom; background-color: White"> <td style="padding-bottom: 1pt">Thereafter</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">2,398,000</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_40A_eus-gaap--LesseeOperatingLeaseLiabilityPaymentsDue_iI_pp0p0_zjzbZJ5idW6h" style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="text-align: left">Total future minimum lease payments</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">5,181,000</td><td style="text-align: left"> </td></tr> <tr id="xdx_401_eus-gaap--LesseeOperatingLeaseLiabilityUndiscountedExcessAmount_iNI_pp0p0_di_zcvIJjTvUIVb" style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 1pt">Less imputed interest</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">(1,170,000</td><td style="padding-bottom: 1pt; text-align: left">)</td></tr> <tr id="xdx_40F_eus-gaap--OperatingLeaseLiability_iI_pp0p0" style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="padding-bottom: 2.5pt">Present value of lease liabilities</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">4,011,000</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table>

452000

626000

639000

556000

510000

2398000

5181000

1170000

4011000

EXCEL 50 Financial_Report.xlsx IDEA: XBRL DOCUMENT begin 644 Financial_Report.xlsx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�C*3F=^/\#"1SL-XW>HGL4^AL-]B@5 M2]>P1<%X_1O;;G 2?;($@\B>I0MMYB4#P%I?PGJ&0O^@3L]G2?;F!\18<:T MKXH+>0ZGD9+<2?!KL!HI"9RT,_A]3@IK#4#54L)UKJ%Z X)!@R(_UJN5_ZPP9P)=V3=K[/"\0:OHBH0EA1)C+&,B4-TN2H M%M#@!!"Y=/T&0"65DW8N_U*:/S,PIU3>.)* M=QAVN-%=(PIS0.^O.%>O$V.@Z$/'_P)02P,$% @ NH!*5!]C71K^ @ M_0@ !D !X;"]W;W)K&ULE5;;;N(P$/T5*]J' M5MJ2&]<*D*"PVTK;+B+J]MDE UA-;&H;Z/[]CIV0IA#2+@]@.W..SQGLF?3W M0KZH-8 F;VG"UR+K4X8AYDD:INF5/X=0R+V \=W#@MSMEIKL^ .^QNZ@@CT MXV8F<>86+#%+@2LF.)&P'#@C__K&MP ;\8?!7I7&Q%AY%N+%3.[B@>,919# M0AL*BC\[N($D,4RHXS4G=8H]#; \/K#_L.;1S#-5<".2)Q;K]<#I.B2&)=TF M>B[VMY ;:AF^A4B4_2;[++;==,ABJ[1(3D?SA[N' MGY%[\>MW%%V2V71.HMO1?$HN)J I2]35E$K.^(K,0))H325(%?H>?FZW"O1DY8)#2T?.$9OH=M"I)J(:]KR)H%6=.2-<^1X3UF?"%2J$IT MAFU;K+FNNZ'?]?#3=W=E_Q5A?J]7CON@K55H:]4:G0 7>" _L]HNZ-JU5I_L MA8.8T!WF;P4$7:=XSY4Y<8I@!5*:\A@/8E4J,NY6V2/6,?\T&:>!O6ZW?389 MG4)]IU;]A"5;4X\^J";PNF4[F@#7JDITYT1+T&F?2CX-\UO-LXJ[A>+N_^4[ M-A9P_K6$=RL2'H:=4_55@5[3.ZN_5^COU1Z_O"HILL&R9#77G4+?>Z^'7FU> MQE2Q1659RW"=DA.OX05'=BNC_*#:JU^JTO[GY^NX7.:Z_"_IJHHZT>66&@F6 ML97MKPH/]9;KK"(7JT4/']G.=;0^-KW=-JAWFNS%X)[*%>.*)+!$2J_1P:,A MLUZ;3;38V';U+#0V/SM/'/00+Z=S&39N8W+!EAP!41'$E8#KQ1>#8) PMP$7\(K-7&&-E4 M%D(\V,EE-O "JP@HI-I28/-XA E0:IF,CG\UJ=><:8&;XQ?V'RYYD\P"*Y@( M>D7-S\0_NKI-DF,TF\Y10;96[QO]#=)1"])C*.# MA.>0GJ X_(:B( IWZ)E\'!X2$KQ2:@42)K2RZOS+$Z%(#4W\/R&HULEI.5FN/K%]" M8XH*H<'HPY0^HRU/=SE94;8=I;T2'H?M7A"8*CUNUO=]5-3K;H:]$=QN!+1U?U\@[H?,NA]5!AW]AK4:P3W M#@J^PU)BKC]BS6E#>?J5K F#UWLR^'QS:L[-NF\[LR,D;(?OK?$W[G@&)&!@;*;=WIBF\#<14M-@6$O4F M8#RF4MWR)U-L.5 _!<6122S+-6,:)L:PGSZ;\V&?[604)C#G2.SBF/*7>XC8 M86!@X_A@$3YMI'Y@#OM;^@1+D%^VR9NR;OIGY \/2$4$$GM045/WL80Q1I)E4'-]S4J/PJ8&GUT?V MCVGR*IDU%3!FT9^A+S<#HVL@'P*ZB^2"'7Z%/*&VYO-8)-+_Z)#9MCL&\G9" MLC@'JPCB,,E^Z7->B!. XJD&D!Q 7@.<&H"= ^S7 +<&X.0 YUH/[1R0IFYF MN:>%FU!)AWW.#HAK:\6F+]+JIVA5KS#1"V4IN7H;*IP<+J:?1JOI!,U'B]5? M:+48/2Y'X]7L\^,2O9^ I&$DT"/EG.I^?D"_H"_+"7K_XX>^*95WS6%ZN:?[ MS!.I\62C!Y;(C4#3Q >_ C]IQCL->%-E7:1.CJG?DT;""7@M9..?$;$(KHAG M?#W)H-E6_OI)F:*9A%C\W>#(*1PYJ2.GQM&*%6QHAG<*+4LOJ(#.6]HEWZSR^B=O>P\3"1R$1.HX@4K_S23=EF7]U%2,4NVP_78XZC-CQT-5=[\NG&:2 MHX3_\.Z=$O%>4V"E.N)F>9P=2Y3K8^4YZUQL )N<]BA3F3?-SD,L91 WZV#M M3IDE>[5E]4:9[[BWH5K=K]DMI<)A]\:[I=0\W+G=,95SGU>^<]&A:6YWNMUL MW*EO42FDN%E):UNT!+X/E01\A"M[4\HG[MVV-Z0436(U9G=,(M!)Z"Y5]2#G M..N!6[%+JNP#O][8P^!X$*FI]VXW>VCJXZ4$BI MLX3#9X9C>2;=/):LVDFM/2RXT:UH%K _4^8.J#(;_1#HKQ?_@O4$L#!!0 M ( +J 2E2978#*V@( .P( 9 >&PO=V]R:W-H965T]^]^&[1"NI'O4"P)!GD>5ZZ"V,*SFXY?.%L0=^'!5L#G=@[HN)PIU?HZ1<0*ZYS(F"V= [IV6A/KRE3*1[NY2H=>8!E!!HFQ$ Q?3W !66:1D,>O"M2K;5K%[?4+ M^B?G/#HS91HN9/:#IV8Q] 8>26'&EIFYE:O/4#G4M7B)S+1[DE4IVT&+R5(; M*2IEW N>EV_V7 5B2R'F\9T7YMIO\6 M$1W4$-&+ZXELWTF 2S_=%4[?-[BFF[6X_"(+(?]IA][2V>WHXD]A> MEHJ;-4GW9+(9X[Q0+4(')^_?OFEDTSJ--(?I,O>" E M_$MFZ587HF^16QIN#(3_X;X< .D=N#!TTX-HILK16FZ,+-PXFTJ#P]$M%_@[ LH* MX/>9Q"94;:R!^@&ULC95=;YLP%(;_BH5VT4IK^4@@2460 MVJ;5)J5:U*S;Q;0+!P[!JHV9;9+VW\\VE*8*1+T!V_B\SWL.^!#ON7B6!8!" M+XR6%[D,DQ*)XGM MVDHD,:\5)26L!)(U8UB\W@#E^[GC.V\+CV1;*+/@)G&%M[ &]52MA)ZYG4I& M&)22\!()R.?.M7]UXWLFP.[X16 O#\;(I++A_-E,OF=SQS..@$*JC 36MQW< M J5&2?OXUXHZ'=,$'H[?U.]M\CJ9#99PR^EODJEB[DP=E$&.:ZH>^?X;M F% M1B_E5-HKVK=[/0>EM522Y=WU^FZ-SA:@,*$27:#[6M4"#(NP MFJ$*O^J7H"3Z48' BI1;1$&7X5QO?5]:FB6)_CP VX#X&[M*>S,$-VU]W#0^ M@@$?"T@OTD'T$\V5F(!#/T3V1 M*::&$/09;)0BJV0^YETR#O7'[<7NKL?!J',P.NG@'3KJ@S;!X0$T"J)!Z+B# MCC$'?=!Q\?0T6P0&G;0\)/0L \:'D'#<#C3J(-&GX1&?=#H&.I[@]!)!YV< MA/XL0'? 7('H8TZ.F,%H-AV$3COH]#24*YUH_O%TVJ/8G=$^-].>"DS]03>S MSLWLI)LE2(D(JVH%&2*E+@5(U<>?'?$O?'\R_ Y\[[US>2VSVZXTEW;#@O]GP1A-NCG.>?J;6):=_?G3?X#4$L#!!0 ( +J 2E1C M%UW5T0( "(( 9 >&PO=V]R:W-H965T-JY!5:KZ]\7V4%ED1UQ!JY>;,4LB3:=.7*5VN) M)'>BDOE1$*1^22CWQD,W=B_'0['1C'*\EZ V94GDZP29V(Z\T-L//-!5H>V M/QZNR0KGJ!_7]]+T_-HEIR5R104'B30+*= M+_G("RP0,LRT=2#F\8Q39,P:&8Q?.T^OGM(*#]M[]T\N=Y/+@BB<"O:3YKH8 M>7T/<:VG> M4J/3XZ\WU_.;.5S,4!/*%'PC4A*[LI?P$1[G,[AX=SGTM9G)QOO9SG52N49G M7&.X$UP7"FYXCOFQWC>$-6:TQYQ$K88SS#H0AQ\@"J*P@6?Z[_*@!2>N5RUV M?O&Y54.SV!_)Y'"9I$)@3=4\2_11T1IC5AVDKX M&3E*PAPCR9FMNQ\!'@OPB;X-H=DDX: MO&\B\0^NVQ+ERE4A!9G]I-655H_6A>[:W>]OQB>F %;UZH]-53WOB%Q1K@S[ MTE@&G9[9CK*J2%5'B[6[U!="FQ+AFH4IXBAM@'F_%$+O.W:"^F_!^#=02P,$ M% @ NH!*5+V^"4K_ @ B0\ T !X;"]S='EL97,N>&ULW5=M;YLP M$/XKB$Y3)TTEA)6%-43:D"I-VJ9*[8=]JYQ@B"5C,V,ZTE\_'R;DI;ZJZX>M M&U&*?8_ON>?.!V[FC=YP>KVF5'M=Q463^FNMZP]!T*S6M"+-F:RI,$@A546T MF:HR:&I%2=Z 4\6#Z602!Q5APE_,15M=5KKQ5K(5.O6GH\FSM\]YZH?Q.]^S M=)G,:>K?GK[^T4I]\3VS<7Q_;3'GCC!T[2\R>0GDUP7H/UU,&0 MPV)>2+%+)?*MP<0F%?7N"$_]C'"V5 R\"E(QOK'F*1A6DDOE:5-#(R8$2W-O MX=#.H+P#3\6$5'UL&\'^70[+CX#M# 0RS@]J#8;%O"9:4R4NS:1?W!L?0-XP MOMG41F&IR":2, ME%*07L/68Q@8VA7E_!IZ[WMQP-T5>[LZ@3T5X] (&H:6QDZ ?Y_-!U/%H]./92_QL< ML7P7U%NVC&LFAMF:Y3D5#][*AEZ3I?D_XX#?K,]I05JN;T8P]7?CKS1G;96, MJZZ@$,.JW?@+I!?&XYEK8C&1TX[FV3!5Y;(?>F9@H@X7.!PCE_WE1C ?B[D1 MP+ XF +,QWIA8!Q)$@R!7G3W:!PCU8GA MX]X?["F)HB1Q(X"Y%401AL#3B".8 M" (5'4GX-'YU&P/:>"W8_OQ2]02P,$ M% @ NH!*5)>*NQS $P( L !?3T\$MP>:4#M.*2V MBZD8_1!2:5K5N %(MB6/:(7->=I3W;+T]!;X"O.DQQ0FE(2S,.\,W2?S+W\PPU1>5*(Y5;&GC3Y?YV MX$G1H2)8%II%R=.B':5_'L,0NPR@] !K+,G)]+49@32"4%=?_T& MV([IJF_W$GN"))WTRX.7CP?GSUP\WG/^B%ZJLFXFUDK*]=EHU!0K6I'F&U_3 M6HTLN:B(5$WQ,&K6@I)%LZ)45N7(&8^/1Q5AM75QOIEK)D9Z@TM:2,9KU=EU MS!E];M[&NR9Z8@V[9R63OR96?UY2"U6L9A5[I8N)-;90L^+//[A@K[R6I,P* MP090D#G"< MX0"ILRR)PL#+5>/2B[S8QTB#= !(9X>0=XX&Z0*0[DX@LUP=KG&L01X"D(<[ MA-R*Y!$ >;1+2%>#/ 8@C\U")G..6%*9I[ MT0U&U]C+;M(N7W,]@/88VJ''9O$R/.UY^LBIC/!5(_7R4.6&C@A*Q+!%LA]> MB@\NO2%GKVWM G0_RAVU8(-A+8Y4;&9KA%/6P.ADD#=NP-5(<]9O;S$OS MGTA=5Q4Y_]VUA8QA&U9&A*=>A&9IXF,<=$'4P2!+V(8U$;&:(KY$A: +)E%% M7EC55HA4O*VE#@E9PC:LB0!?YCH+Y C;L"0BM;EM><&&Q& ;-L,'RD)[,UZR M@M%F7Z>$U& ;=@/LKZWG8\@1SNX<@?9RHF-"GG ,>^+]/MS1*8:M"^Z I89A M50Q)\B$6Y G'L"P*3[,Z#=<'1/RAF/8 M&V!*;]5 #F0.Q[ Y8$R]"G(@J3B&I0)C'NJ8D&TU&29?NZPSM.'1.RD&O80B#F]KT)6<@U;*'/"[\^G#HF9"'W"^J7?SQS MN)!^W"^I:=X(#]!5*UM!AT\-K8X)Z<MS?/:/-Q8D&7JOQ= MQ&KV1O47I"QF G6'X67+X5%7-BW;LO157U)'G"PVWSHVWVDN?@-02P,$% M @ NH!*5$"[PRV' 0 O!< !H !X;"]?0"%: :MNV%:\0 3F(G)3[*KP]HU@ 0=UT0WR M646VE7+(IZ:.AQ/;1A?56$8=/ZNC_9-UU5 MQ'[9'5Q;;,_%P3O-\XGKGF=DJ\7SS,'FVOK_3&SV^]/6?S;;[\K7\8_![J?I MSN'H?\BPGYP-UKMEUJUWDKG400I!FC[((,C2!XT@ M:)0^: Q!X_1!$PB:I ^:0M T?= ,@F;I@^80-$\?)#G*F!,DO6!-H+4@UT+@ MM2#80B"V(-E"8+8@VD*@MB#;0N"V(-Q"(+<@W4)@MR#>0J"WHMY*H+>BWDJ@ MM[[\;!/HK:BW$NBMJ+<2Z*VHMQ+HK:BW$NBMJ+<2Z*VHMQ+HK:BW$NAMJ+<1 MZ&VHMQ'H;:BW$>AM+YAOJ;01Z&^IM!'H;ZFT$>AOJ;01Z&^IM M[]0[Q&OIPZ/GOL;;R'=2'?MW_>/SM^5]$W$>W7!V<%F_^@502P,$% @ MNH!*5/]Y:I*? 0 '1@ !, !;0V]N=&5N=%]4>7!E&ULS9G-;H,P M$(1?!7&-@F.[37^4Y-+VVN;0%W!A"2B +=M)D[>O(3]2JQ0E2J7.!0N\.S-X MI>\ D_>M(1=MZJIQT[CPWCPRYM*":N42;:@).[FVM?+AUBZ84>E2+8B)T6C, M4MUX:OS0MQKQ;/),N5I5/GK9A,>NU,TTME2Y.'K:%;9>TU@94Y6I\F&?K9OL MA\MP[Y"$SJ[&%:5Q@U 0LY,.[<[O!ON^MS596V84S97UKZH.56Q3,>>W%;FD M7^)$1IWG94J93E=U:$F),<#2 X^0@F"0E2.@E2.PE2. E6. M0E6.@E6.PE6. E:.0E:!0E:!0E:!0E:!0E:!0E:!0E:!0E:!0E:!0E:!0E:) M0E:)0E:)0E:)0E:)0E:)0E:)0E:)0E:)0E;YGV3]T'KYUQ^LVS6I5=D<_%GW M5V#V!5!+ 0(4 Q0 ( +J 2E0'04UB@0 +$ 0 " M 0 !D;V-0&UL4$L! A0#% @ NH!*5+)GY3CN M*P( !$ ( !KP &1O8U!R;W!S+V-O&UL4$L! A0# M% @ NH!*5)E&PO=V]R:W-H965T&UL4$L! A0# M% @ NH!*5)5@.T5B!@ S1D !@ ("!D@T 'AL+W=O M =L$ #R$ & @('[%@ M>&PO=V]R:W-H965T&UL4$L! A0#% @ NH!*5*()^=-. M! >A$ !@ ("!#!P 'AL+W=O&PO=V]R:W-H965T&UL4$L! A0#% @ NH!*5 7'1 =8% &3H !@ M ("!Z2X 'AL+W=O&PO=V]R:W-H965T&UL4$L! A0#% @ NH!*5/G63!67 @ MA04 !D ("!-%( 'AL+W=O&PO=V]R:W-H965T&UL4$L! A0#% @ NH!*5#VSLL@)! -0@ !D M ("!8%X 'AL+W=O5HL" #X!@ &0 @(&@8@ >&PO=V]R:W-H M965T&UL4$L! M A0#% @ NH!*5 XP9IM @ "08 M !D ("!B8X 'AL+W=O"0 &0 @(%>D0 M>&PO=V]R:W-H965T&UL4$L! A0#% @ NH!*5'WDL:FB @ 60< !D M ("!R9< 'AL+W=O&PO=V]R:W-H965T M&UL4$L! A0# M% @ NH!*5&R785BF! K10 !D ("!@)\ 'AL+W=O M&PO=V]R:W-H965T&UL4$L! A0#% @ NH!*5* @ M^!H(! DPX !D ("!1JL 'AL+W=O&PO=V]R:W-H965T&UL4$L! A0#% @ NH!*5!.FM/8V! "A !D M ("!M+4 'AL+W=O&PO M=V]R:W-H965T&UL4$L! A0#% @ NH!*5&,77=71 @ (@@ !D ("! M$L 'AL+W=O&PO'.I@, "L: / M " 2W' !X;"]W;W)K8F]O:RYX;6Q02P$"% ,4 " "Z@$I40+O# M+8&PO7W)E;',O=V]R:V)O;VLN M>&UL+G)E;'-02P$"% ,4 " "Z@$I4_WEJDI\! =& $P M @ &_S 6T-O;G1E;G1?5'EP97-=+GAM;%!+!08 +P O , , "/ %S@ ! end XML 51 Show.js IDEA: XBRL DOCUMENT // Edgar(tm) Renderer was created by staff of the U.S. Securities and Exchange Commission. Data and content created by government employees within the scope of their employment are not subject to domestic copyright protection. 17 U.S.C. 105. var Show={};Show.LastAR=null,Show.showAR=function(a,r,w){if(Show.LastAR)Show.hideAR();var e=a;while(e&&e.nodeName!='TABLE')e=e.nextSibling;if(!e||e.nodeName!='TABLE'){var ref=((window)?w.document:document).getElementById(r);if(ref){e=ref.cloneNode(!0); e.removeAttribute('id');a.parentNode.appendChild(e)}} if(e)e.style.display='block';Show.LastAR=e};Show.hideAR=function(){Show.LastAR.style.display='none'};Show.toggleNext=function(a){var e=a;while(e.nodeName!='DIV')e=e.nextSibling;if(!e.style){}else if(!e.style.display){}else{var d,p_;if(e.style.display=='none'){d='block';p='-'}else{d='none';p='+'} e.style.display=d;if(a.textContent){a.textContent=p+a.textContent.substring(1)}else{a.innerText=p+a.innerText.substring(1)}}} XML 52 report.css IDEA: XBRL DOCUMENT /* Updated 2009-11-04 */ /* v2.2.0.24 */ /* DefRef Styles */ ..report table.authRefData{ background-color: #def; border: 2px solid #2F4497; font-size: 1em; position: absolute; } ..report table.authRefData a { display: block; font-weight: bold; } ..report table.authRefData p { margin-top: 0px; } ..report table.authRefData .hide { background-color: #2F4497; padding: 1px 3px 0px 0px; text-align: right; } ..report table.authRefData .hide a:hover { background-color: #2F4497; } ..report table.authRefData .body { height: 150px; overflow: auto; width: 400px; } ..report table.authRefData table{ font-size: 1em; } /* Report Styles */ ..pl a, .pl a:visited { color: black; text-decoration: none; } /* table */ ..report { background-color: white; border: 2px solid #acf; clear: both; color: black; font: normal 8pt Helvetica, Arial, san-serif; margin-bottom: 2em; } ..report hr { border: 1px solid #acf; } /* Top labels */ ..report th { background-color: #acf; color: black; font-weight: bold; text-align: center; } ..report th.void { background-color: transparent; color: #000000; font: bold 10pt Helvetica, Arial, san-serif; text-align: left; } ..report .pl { text-align: left; vertical-align: top; white-space: normal; width: 200px; white-space: normal; /* word-wrap: break-word; */ } ..report td.pl a.a { cursor: pointer; display: block; width: 200px; overflow: hidden; } ..report td.pl div.a { width: 200px; } ..report td.pl a:hover { background-color: #ffc; } /* Header rows... */ ..report tr.rh { background-color: #acf; color: black; font-weight: bold; } /* Calendars... */ ..report .rc { background-color: #f0f0f0; } /* Even rows... */ ..report .re, .report .reu { background-color: #def; } ..report .reu td { border-bottom: 1px solid black; } /* Odd rows... */ ..report .ro, .report .rou { background-color: white; } ..report .rou td { border-bottom: 1px solid black; } ..report .rou table td, .report .reu table td { border-bottom: 0px solid black; } /* styles for footnote marker */ ..report .fn { white-space: nowrap; } /* styles for numeric types */ ..report .num, .report .nump { text-align: right; white-space: nowrap; } ..report .nump { padding-left: 2em; } ..report .nump { padding: 0px 0.4em 0px 2em; } /* styles for text types */ ..report .text { text-align: left; white-space: normal; } ..report .text .big { margin-bottom: 1em; width: 17em; } ..report .text .more { display: none; } ..report .text .note { font-style: italic; font-weight: bold; } ..report .text .small { width: 10em; } ..report sup { font-style: italic; } ..report .outerFootnotes { font-size: 1em; } XML 53 FilingSummary.xml IDEA: XBRL DOCUMENT 3.22.0.1 html 89 295 1 false 34 0 false 4 false false R1.htm 00000001 - Document - Cover Sheet http://forwardindus.com/role/Cover Cover Cover 1 false false R2.htm 00000002 - Statement - CONDENSED CONSOLIDATED BALANCE SHEETS (Unaudited) Sheet http://forwardindus.com/role/CondensedConsolidatedBalanceSheets CONDENSED CONSOLIDATED BALANCE SHEETS (Unaudited) Statements 2 false false R3.htm 00000003 - Statement - CONDENSED CONSOLIDATED BALANCE SHEETS (Unaudited) (Parenthetical) Sheet http://forwardindus.com/role/CondensedConsolidatedBalanceSheetsParenthetical CONDENSED CONSOLIDATED BALANCE SHEETS (Unaudited) (Parenthetical) Statements 3 false false R4.htm 00000004 - Statement - CONDENSED CONSOLIDATED STATEMENTS OF OPERATIONS (UNAUDITED) Sheet http://forwardindus.com/role/CondensedConsolidatedStatementsOfOperations CONDENSED CONSOLIDATED STATEMENTS OF OPERATIONS (UNAUDITED) Statements 4 false false R5.htm 00000005 - Statement - CONDENSED CONSOLIDATED STATEMENTS OF SHAREHOLDERS' EQUITY (UNAUDITED) Sheet http://forwardindus.com/role/CondensedConsolidatedStatementsOfShareholdersEquity CONDENSED CONSOLIDATED STATEMENTS OF SHAREHOLDERS' EQUITY (UNAUDITED) Statements 5 false false R6.htm 00000006 - Statement - CONDENSED CONSOLIDATED STATEMENTS OF CASH FLOWS (UNAUDITED) Sheet http://forwardindus.com/role/CondensedConsolidatedStatementsOfCashFlows CONDENSED CONSOLIDATED STATEMENTS OF CASH FLOWS (UNAUDITED) Statements 6 false false R7.htm 00000007 - Disclosure - OVERVIEW Sheet http://forwardindus.com/role/Overview OVERVIEW Notes 7 false false R8.htm 00000008 - Disclosure - ACCOUNTING POLICIES Sheet http://forwardindus.com/role/AccountingPolicies ACCOUNTING POLICIES Notes 8 false false R9.htm 00000009 - Disclosure - INTANGIBLE ASSETS AND GOODWILL Sheet http://forwardindus.com/role/IntangibleAssetsAndGoodwill INTANGIBLE ASSETS AND GOODWILL Notes 9 false false R10.htm 00000010 - Disclosure - FAIR VALUE MEASUREMENTS Sheet http://forwardindus.com/role/FairValueMeasurements FAIR VALUE MEASUREMENTS Notes 10 false false R11.htm 00000011 - Disclosure - SEGMENTS AND CONCENTRATIONS Sheet http://forwardindus.com/role/SegmentsAndConcentrations SEGMENTS AND CONCENTRATIONS Notes 11 false false R12.htm 00000012 - Disclosure - SHARE-BASED COMPENSATION Sheet http://forwardindus.com/role/Share-basedCompensation SHARE-BASED COMPENSATION Notes 12 false false R13.htm 00000013 - Disclosure - EARNINGS PER SHARE Sheet http://forwardindus.com/role/EarningsPerShare EARNINGS PER SHARE Notes 13 false false R14.htm 00000014 - Disclosure - RELATED PARTY TRANSACTIONS Sheet http://forwardindus.com/role/RelatedPartyTransactions RELATED PARTY TRANSACTIONS Notes 14 false false R15.htm 00000015 - Disclosure - LEGAL PROCEEDINGS Sheet http://forwardindus.com/role/LegalProceedings LEGAL PROCEEDINGS Notes 15 false false R16.htm 00000016 - Disclosure - Line of credit maximum amount Sheet http://forwardindus.com/role/LineOfCreditMaximumAmount Line of credit maximum amount Notes 16 false false R17.htm 00000017 - Disclosure - DEBT Sheet http://forwardindus.com/role/Debt DEBT Notes 17 false false R18.htm 00000018 - Disclosure - LEASES Sheet http://forwardindus.com/role/Leases LEASES Notes 18 false false R19.htm 00000019 - Disclosure - ACCOUNTING POLICIES (Policies) Sheet http://forwardindus.com/role/AccountingPoliciesPolicies ACCOUNTING POLICIES (Policies) Policies 19 false false R20.htm 00000020 - Disclosure - INTANGIBLE ASSETS AND GOODWILL (Tables) Sheet http://forwardindus.com/role/IntangibleAssetsAndGoodwillTables INTANGIBLE ASSETS AND GOODWILL (Tables) Tables http://forwardindus.com/role/IntangibleAssetsAndGoodwill 20 false false R21.htm 00000021 - Disclosure - SEGMENTS AND CONCENTRATIONS (Tables) Sheet http://forwardindus.com/role/SegmentsAndConcentrationsTables SEGMENTS AND CONCENTRATIONS (Tables) Tables http://forwardindus.com/role/SegmentsAndConcentrations 21 false false R22.htm 00000022 - Disclosure - EARNINGS PER SHARE (Tables) Sheet http://forwardindus.com/role/EarningsPerShareTables EARNINGS PER SHARE (Tables) Tables http://forwardindus.com/role/EarningsPerShare 22 false false R23.htm 00000023 - Disclosure - LEASES (Tables) Sheet http://forwardindus.com/role/LeasesTables LEASES (Tables) Tables http://forwardindus.com/role/Leases 23 false false R24.htm 00000024 - Disclosure - OVERVIEW (Details Narrative) Sheet http://forwardindus.com/role/OverviewDetailsNarrative OVERVIEW (Details Narrative) Details http://forwardindus.com/role/Overview 24 false false R25.htm 00000025 - Disclosure - ACCOUNTING POLICIES (Details Narrative) Sheet http://forwardindus.com/role/AccountingPoliciesDetailsNarrative ACCOUNTING POLICIES (Details Narrative) Details http://forwardindus.com/role/AccountingPoliciesPolicies 25 false false R26.htm 00000026 - Disclosure - INTANGIBLE ASSETS AND GOODWILL (Details - Intangible Assets) Sheet http://forwardindus.com/role/IntangibleAssetsAndGoodwillDetails-IntangibleAssets INTANGIBLE ASSETS AND GOODWILL (Details - Intangible Assets) Details http://forwardindus.com/role/IntangibleAssetsAndGoodwillTables 26 false false R27.htm 00000027 - Disclosure - INTANGIBLE ASSETS AND GOODWILL (Details - Estimated amortization expense) Sheet http://forwardindus.com/role/IntangibleAssetsAndGoodwillDetails-EstimatedAmortizationExpense INTANGIBLE ASSETS AND GOODWILL (Details - Estimated amortization expense) Details http://forwardindus.com/role/IntangibleAssetsAndGoodwillTables 27 false false R28.htm 00000028 - Disclosure - INTANGIBLE ASSETS AND GOODWILL (Details Narrative) Sheet http://forwardindus.com/role/IntangibleAssetsAndGoodwillDetailsNarrative INTANGIBLE ASSETS AND GOODWILL (Details Narrative) Details http://forwardindus.com/role/IntangibleAssetsAndGoodwillTables 28 false false R29.htm 00000029 - Disclosure - FAIR VALUE MEASUREMENTS (Details Narrative) Sheet http://forwardindus.com/role/FairValueMeasurementsDetailsNarrative FAIR VALUE MEASUREMENTS (Details Narrative) Details http://forwardindus.com/role/FairValueMeasurements 29 false false R30.htm 00000030 - Disclosure - SEGMENTS AND CONCENTRATIONS (Details) Sheet http://forwardindus.com/role/SegmentsAndConcentrationsDetails SEGMENTS AND CONCENTRATIONS (Details) Details http://forwardindus.com/role/SegmentsAndConcentrationsTables 30 false false R31.htm 00000031 - Disclosure - SEGMENTS AND CONCENTRATIONS (Details 1) Sheet http://forwardindus.com/role/SegmentsAndConcentrationsDetails1 SEGMENTS AND CONCENTRATIONS (Details 1) Details http://forwardindus.com/role/SegmentsAndConcentrationsTables 31 false false R32.htm 00000032 - Disclosure - SEGMENTS AND CONCENTRATIONS (Details Narrative) Sheet http://forwardindus.com/role/SegmentsAndConcentrationsDetailsNarrative SEGMENTS AND CONCENTRATIONS (Details Narrative) Details http://forwardindus.com/role/SegmentsAndConcentrationsTables 32 false false R33.htm 00000033 - Disclosure - SHARE-BASED COMPENSATION (Details Narrative) Sheet http://forwardindus.com/role/Share-basedCompensationDetailsNarrative SHARE-BASED COMPENSATION (Details Narrative) Details http://forwardindus.com/role/Share-basedCompensation 33 false false R34.htm 00000034 - Disclosure - EARNINGS/(LOSS) PER SHARE (Details-Earning Per Share) Sheet http://forwardindus.com/role/EarningslossPerShareDetails-earningPerShare EARNINGS/(LOSS) PER SHARE (Details-Earning Per Share) Details 34 false false R35.htm 00000035 - Disclosure - EARNINGS/(LOSS) PER SHARE (Details - Antidilutive shares) Sheet http://forwardindus.com/role/EarningslossPerShareDetails-AntidilutiveShares EARNINGS/(LOSS) PER SHARE (Details - Antidilutive shares) Details 35 false false R36.htm 00000036 - Disclosure - RELATED PARTY TRANSACTIONS (Details Narrative) Sheet http://forwardindus.com/role/RelatedPartyTransactionsDetailsNarrative RELATED PARTY TRANSACTIONS (Details Narrative) Details http://forwardindus.com/role/RelatedPartyTransactions 36 false false R37.htm 00000038 - Disclosure - DEBT (Details Narrative) Sheet http://forwardindus.com/role/DebtDetailsNarrative DEBT (Details Narrative) Details http://forwardindus.com/role/Debt 37 false false R38.htm 00000039 - Disclosure - LEASES (Details - Future minimum payments Operating lease) Sheet http://forwardindus.com/role/LeasesDetails-FutureMinimumPaymentsOperatingLease LEASES (Details - Future minimum payments Operating lease) Details http://forwardindus.com/role/LeasesTables 38 false false R39.htm 00000040 - Disclosure - LEASES (Details Narrative) Sheet http://forwardindus.com/role/LeasesDetailsNarrative LEASES (Details Narrative) Details http://forwardindus.com/role/LeasesTables 39 false false All Reports Book All Reports forward_i10q-123121.htm ford-20211231.xsd ford-20211231_cal.xml ford-20211231_def.xml ford-20211231_lab.xml ford-20211231_pre.xml forward_ex3101.htm forward_ex3102.htm forward_ex3201.htm http://fasb.org/us-gaap/2021-01-31 http://xbrl.sec.gov/dei/2021q4 true true JSON 56 MetaLinks.json IDEA: XBRL DOCUMENT { "instance": { "forward_i10q-123121.htm": { "axisCustom": 0, "axisStandard": 19, "contextCount": 89, "dts": { "calculationLink": { "local": [ "ford-20211231_cal.xml" ] }, "definitionLink": { "local": [ "ford-20211231_def.xml" ] }, "inline": { "local": [ "forward_i10q-123121.htm" ] }, "labelLink": { "local": [ "ford-20211231_lab.xml" ] }, "presentationLink": { "local": [ "ford-20211231_pre.xml" ] }, "schema": { "local": [ "ford-20211231.xsd" ], "remote": [ "http://www.xbrl.org/2003/xbrl-instance-2003-12-31.xsd", "http://www.xbrl.org/2003/xbrl-linkbase-2003-12-31.xsd", "http://www.xbrl.org/2003/xl-2003-12-31.xsd", "http://www.xbrl.org/2003/xlink-2003-12-31.xsd", "http://www.xbrl.org/2005/xbrldt-2005.xsd", "http://www.xbrl.org/2006/ref-2006-02-27.xsd", "http://www.xbrl.org/lrr/role/negated-2009-12-16.xsd", "http://www.xbrl.org/lrr/role/net-2009-12-16.xsd", "http://www.xbrl.org/lrr/role/reference-2009-12-16.xsd", "https://www.xbrl.org/2020/extensible-enumerations-2.0.xsd", "https://www.xbrl.org/dtr/type/2020-01-21/types.xsd", "https://xbrl.fasb.org/srt/2021/elts/srt-2021-01-31.xsd", "https://xbrl.fasb.org/srt/2021/elts/srt-roles-2021-01-31.xsd", "https://xbrl.fasb.org/srt/2021/elts/srt-types-2021-01-31.xsd", "https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd", "https://xbrl.fasb.org/us-gaap/2021/elts/us-roles-2021-01-31.xsd", "https://xbrl.fasb.org/us-gaap/2021/elts/us-types-2021-01-31.xsd", "https://xbrl.sec.gov/country/2021/country-2021.xsd", "https://xbrl.sec.gov/dei/2021q4/dei-2021q4.xsd" ] } }, "elementCount": 353, "entityCount": 1, "hidden": { "http://fasb.org/us-gaap/2021-01-31": 11, "http://xbrl.sec.gov/dei/2021q4": 5, "total": 16 }, "keyCustom": 15, "keyStandard": 280, "memberCustom": 20, "memberStandard": 12, "nsprefix": "ford", "nsuri": "http://forwardindus.com/20211231", "report": { "R1": { "firstAnchor": { "ancestors": [ "span", "b", "p", "body", "html" ], "baseRef": "forward_i10q-123121.htm", "contextRef": "From2021-10-01to2021-12-31", "decimals": null, "first": true, "lang": "en-US", "name": "dei:DocumentType", "reportCount": 1, "unique": true, "unitRef": null, "xsiNil": "false" }, "groupType": "document", "isDefault": "true", "longName": "00000001 - Document - Cover", "role": "http://forwardindus.com/role/Cover", "shortName": "Cover", "subGroupType": "", "uniqueAnchor": { "ancestors": [ "span", "b", "p", "body", "html" ], "baseRef": "forward_i10q-123121.htm", "contextRef": "From2021-10-01to2021-12-31", "decimals": null, "first": true, "lang": "en-US", "name": "dei:DocumentType", "reportCount": 1, "unique": true, "unitRef": null, "xsiNil": "false" } }, "R10": { "firstAnchor": { "ancestors": [ "body", "html" ], "baseRef": "forward_i10q-123121.htm", "contextRef": "From2021-10-01to2021-12-31", "decimals": null, "first": true, "lang": "en-US", "name": "us-gaap:FairValueDisclosuresTextBlock", "reportCount": 1, "unique": true, "unitRef": null, "xsiNil": "false" }, "groupType": "disclosure", "isDefault": "false", "longName": "00000010 - Disclosure - FAIR VALUE MEASUREMENTS", "role": "http://forwardindus.com/role/FairValueMeasurements", "shortName": "FAIR VALUE MEASUREMENTS", "subGroupType": "", "uniqueAnchor": { "ancestors": [ "body", "html" ], "baseRef": "forward_i10q-123121.htm", "contextRef": "From2021-10-01to2021-12-31", "decimals": null, "first": true, "lang": "en-US", "name": "us-gaap:FairValueDisclosuresTextBlock", "reportCount": 1, "unique": true, "unitRef": null, "xsiNil": "false" } }, "R11": { "firstAnchor": { "ancestors": [ "body", "html" ], "baseRef": "forward_i10q-123121.htm", "contextRef": "From2021-10-01to2021-12-31", "decimals": null, "first": true, "lang": "en-US", "name": "us-gaap:SegmentReportingDisclosureTextBlock", "reportCount": 1, "unique": true, "unitRef": null, "xsiNil": "false" }, "groupType": "disclosure", "isDefault": "false", "longName": "00000011 - Disclosure - SEGMENTS AND CONCENTRATIONS", "role": "http://forwardindus.com/role/SegmentsAndConcentrations", "shortName": "SEGMENTS AND CONCENTRATIONS", "subGroupType": "", "uniqueAnchor": { "ancestors": [ "body", "html" ], "baseRef": "forward_i10q-123121.htm", "contextRef": "From2021-10-01to2021-12-31", "decimals": null, "first": true, "lang": "en-US", "name": "us-gaap:SegmentReportingDisclosureTextBlock", "reportCount": 1, "unique": true, "unitRef": null, "xsiNil": "false" } }, "R12": { "firstAnchor": { "ancestors": [ "body", "html" ], "baseRef": "forward_i10q-123121.htm", "contextRef": "From2021-10-01to2021-12-31", "decimals": null, "first": true, "lang": "en-US", "name": "us-gaap:DisclosureOfCompensationRelatedCostsShareBasedPaymentsTextBlock", "reportCount": 1, "unique": true, "unitRef": null, "xsiNil": "false" }, "groupType": "disclosure", "isDefault": "false", "longName": "00000012 - Disclosure - SHARE-BASED COMPENSATION", "role": "http://forwardindus.com/role/Share-basedCompensation", "shortName": "SHARE-BASED COMPENSATION", "subGroupType": "", "uniqueAnchor": { "ancestors": [ "body", "html" ], "baseRef": "forward_i10q-123121.htm", "contextRef": "From2021-10-01to2021-12-31", "decimals": null, "first": true, "lang": "en-US", "name": "us-gaap:DisclosureOfCompensationRelatedCostsShareBasedPaymentsTextBlock", "reportCount": 1, "unique": true, "unitRef": null, "xsiNil": "false" } }, "R13": { "firstAnchor": { "ancestors": [ "body", "html" ], "baseRef": "forward_i10q-123121.htm", "contextRef": "From2021-10-01to2021-12-31", "decimals": null, "first": true, "lang": "en-US", "name": "us-gaap:EarningsPerShareTextBlock", "reportCount": 1, "unique": true, "unitRef": null, "xsiNil": "false" }, "groupType": "disclosure", "isDefault": "false", "longName": "00000013 - Disclosure - EARNINGS PER SHARE", "role": "http://forwardindus.com/role/EarningsPerShare", "shortName": "EARNINGS PER SHARE", "subGroupType": "", "uniqueAnchor": { "ancestors": [ "body", "html" ], "baseRef": "forward_i10q-123121.htm", "contextRef": "From2021-10-01to2021-12-31", "decimals": null, "first": true, "lang": "en-US", "name": "us-gaap:EarningsPerShareTextBlock", "reportCount": 1, "unique": true, "unitRef": null, "xsiNil": "false" } }, "R14": { "firstAnchor": { "ancestors": [ "body", "html" ], "baseRef": "forward_i10q-123121.htm", "contextRef": "From2021-10-01to2021-12-31", "decimals": null, "first": true, "lang": "en-US", "name": "us-gaap:RelatedPartyTransactionsDisclosureTextBlock", "reportCount": 1, "unique": true, "unitRef": null, "xsiNil": "false" }, "groupType": "disclosure", "isDefault": "false", "longName": "00000014 - Disclosure - RELATED PARTY TRANSACTIONS", "role": "http://forwardindus.com/role/RelatedPartyTransactions", "shortName": "RELATED PARTY TRANSACTIONS", "subGroupType": "", "uniqueAnchor": { "ancestors": [ "body", "html" ], "baseRef": "forward_i10q-123121.htm", "contextRef": "From2021-10-01to2021-12-31", "decimals": null, "first": true, "lang": "en-US", "name": "us-gaap:RelatedPartyTransactionsDisclosureTextBlock", "reportCount": 1, "unique": true, "unitRef": null, "xsiNil": "false" } }, "R15": { "firstAnchor": { "ancestors": [ "body", "html" ], "baseRef": "forward_i10q-123121.htm", "contextRef": "From2021-10-01to2021-12-31", "decimals": null, "first": true, "lang": "en-US", "name": "us-gaap:LegalMattersAndContingenciesTextBlock", "reportCount": 1, "unique": true, "unitRef": null, "xsiNil": "false" }, "groupType": "disclosure", "isDefault": "false", "longName": "00000015 - Disclosure - LEGAL PROCEEDINGS", "role": "http://forwardindus.com/role/LegalProceedings", "shortName": "LEGAL PROCEEDINGS", "subGroupType": "", "uniqueAnchor": { "ancestors": [ "body", "html" ], "baseRef": "forward_i10q-123121.htm", "contextRef": "From2021-10-01to2021-12-31", "decimals": null, "first": true, "lang": "en-US", "name": "us-gaap:LegalMattersAndContingenciesTextBlock", "reportCount": 1, "unique": true, "unitRef": null, "xsiNil": "false" } }, "R16": { "firstAnchor": { "ancestors": [ "span", "p", "body", "html" ], "baseRef": "forward_i10q-123121.htm", "contextRef": "AsOf2021-12-31_custom_IPSMember", "decimals": "0", "first": true, "lang": null, "name": "us-gaap:LineOfCreditFacilityMaximumBorrowingCapacity", "reportCount": 1, "unique": true, "unitRef": "USD", "xsiNil": "false" }, "groupType": "disclosure", "isDefault": "false", "longName": "00000016 - Disclosure - Line of credit maximum amount", "role": "http://forwardindus.com/role/LineOfCreditMaximumAmount", "shortName": "Line of credit maximum amount", "subGroupType": "", "uniqueAnchor": { "ancestors": [ "span", "p", "body", "html" ], "baseRef": "forward_i10q-123121.htm", "contextRef": "AsOf2021-12-31_custom_IPSMember", "decimals": "0", "first": true, "lang": null, "name": "us-gaap:LineOfCreditFacilityMaximumBorrowingCapacity", "reportCount": 1, "unique": true, "unitRef": "USD", "xsiNil": "false" } }, "R17": { "firstAnchor": { "ancestors": [ "body", "html" ], "baseRef": "forward_i10q-123121.htm", "contextRef": "From2021-10-01to2021-12-31", "decimals": null, "first": true, "lang": "en-US", "name": "us-gaap:DebtDisclosureTextBlock", "reportCount": 1, "unique": true, "unitRef": null, "xsiNil": "false" }, "groupType": "disclosure", "isDefault": "false", "longName": "00000017 - Disclosure - DEBT", "role": "http://forwardindus.com/role/Debt", "shortName": "DEBT", "subGroupType": "", "uniqueAnchor": { "ancestors": [ "body", "html" ], "baseRef": "forward_i10q-123121.htm", "contextRef": "From2021-10-01to2021-12-31", "decimals": null, "first": true, "lang": "en-US", "name": "us-gaap:DebtDisclosureTextBlock", "reportCount": 1, "unique": true, "unitRef": null, "xsiNil": "false" } }, "R18": { "firstAnchor": { "ancestors": [ "body", "html" ], "baseRef": "forward_i10q-123121.htm", "contextRef": "From2021-10-01to2021-12-31", "decimals": null, "first": true, "lang": "en-US", "name": "us-gaap:LesseeOperatingLeasesTextBlock", "reportCount": 1, "unique": true, "unitRef": null, "xsiNil": "false" }, "groupType": "disclosure", "isDefault": "false", "longName": "00000018 - Disclosure - LEASES", "role": "http://forwardindus.com/role/Leases", "shortName": "LEASES", "subGroupType": "", "uniqueAnchor": { "ancestors": [ "body", "html" ], "baseRef": "forward_i10q-123121.htm", "contextRef": "From2021-10-01to2021-12-31", "decimals": null, "first": true, "lang": "en-US", "name": "us-gaap:LesseeOperatingLeasesTextBlock", "reportCount": 1, "unique": true, "unitRef": null, "xsiNil": "false" } }, "R19": { "firstAnchor": { "ancestors": [ "us-gaap:SignificantAccountingPoliciesTextBlock", "body", "html" ], "baseRef": "forward_i10q-123121.htm", "contextRef": "From2021-10-01to2021-12-31", "decimals": null, "first": true, "lang": "en-US", "name": "us-gaap:BasisOfAccountingPolicyPolicyTextBlock", "reportCount": 1, "unique": true, "unitRef": null, "xsiNil": "false" }, "groupType": "disclosure", "isDefault": "false", "longName": "00000019 - Disclosure - ACCOUNTING POLICIES (Policies)", "role": "http://forwardindus.com/role/AccountingPoliciesPolicies", "shortName": "ACCOUNTING POLICIES (Policies)", "subGroupType": "policies", "uniqueAnchor": { "ancestors": [ "us-gaap:SignificantAccountingPoliciesTextBlock", "body", "html" ], "baseRef": "forward_i10q-123121.htm", "contextRef": "From2021-10-01to2021-12-31", "decimals": null, "first": true, "lang": "en-US", "name": "us-gaap:BasisOfAccountingPolicyPolicyTextBlock", "reportCount": 1, "unique": true, "unitRef": null, "xsiNil": "false" } }, "R2": { "firstAnchor": { "ancestors": [ "td", "tr", "table", "body", "html" ], "baseRef": "forward_i10q-123121.htm", "contextRef": "AsOf2021-12-31", "decimals": "0", "first": true, "lang": null, "name": "us-gaap:Cash", "reportCount": 1, "unitRef": "USD", "xsiNil": "false" }, "groupType": "statement", "isDefault": "false", "longName": "00000002 - Statement - CONDENSED CONSOLIDATED BALANCE SHEETS (Unaudited)", "role": "http://forwardindus.com/role/CondensedConsolidatedBalanceSheets", "shortName": "CONDENSED CONSOLIDATED BALANCE SHEETS (Unaudited)", "subGroupType": "", "uniqueAnchor": { "ancestors": [ "td", "tr", "table", "body", "html" ], "baseRef": "forward_i10q-123121.htm", "contextRef": "AsOf2021-12-31", "decimals": "0", "lang": null, "name": "us-gaap:AccountsReceivableNetCurrent", "reportCount": 1, "unique": true, "unitRef": "USD", "xsiNil": "false" } }, "R20": { "firstAnchor": { "ancestors": [ "us-gaap:GoodwillAndIntangibleAssetsDisclosureTextBlock", "body", "html" ], "baseRef": "forward_i10q-123121.htm", "contextRef": "From2021-10-01to2021-12-31", "decimals": null, "first": true, "lang": "en-US", "name": "us-gaap:ScheduleOfFiniteLivedIntangibleAssetsTableTextBlock", "reportCount": 1, "unique": true, "unitRef": null, "xsiNil": "false" }, "groupType": "disclosure", "isDefault": "false", "longName": "00000020 - Disclosure - INTANGIBLE ASSETS AND GOODWILL (Tables)", "role": "http://forwardindus.com/role/IntangibleAssetsAndGoodwillTables", "shortName": "INTANGIBLE ASSETS AND GOODWILL (Tables)", "subGroupType": "tables", "uniqueAnchor": { "ancestors": [ "us-gaap:GoodwillAndIntangibleAssetsDisclosureTextBlock", "body", "html" ], "baseRef": "forward_i10q-123121.htm", "contextRef": "From2021-10-01to2021-12-31", "decimals": null, "first": true, "lang": "en-US", "name": "us-gaap:ScheduleOfFiniteLivedIntangibleAssetsTableTextBlock", "reportCount": 1, "unique": true, "unitRef": null, "xsiNil": "false" } }, "R21": { "firstAnchor": { "ancestors": [ "us-gaap:SegmentReportingDisclosureTextBlock", "body", "html" ], "baseRef": "forward_i10q-123121.htm", "contextRef": "From2021-10-01to2021-12-31", "decimals": null, "first": true, "lang": "en-US", "name": "us-gaap:ScheduleOfSegmentReportingInformationBySegmentTextBlock", "reportCount": 1, "unique": true, "unitRef": null, "xsiNil": "false" }, "groupType": "disclosure", "isDefault": "false", "longName": "00000021 - Disclosure - SEGMENTS AND CONCENTRATIONS (Tables)", "role": "http://forwardindus.com/role/SegmentsAndConcentrationsTables", "shortName": "SEGMENTS AND CONCENTRATIONS (Tables)", "subGroupType": "tables", "uniqueAnchor": { "ancestors": [ "us-gaap:SegmentReportingDisclosureTextBlock", "body", "html" ], "baseRef": "forward_i10q-123121.htm", "contextRef": "From2021-10-01to2021-12-31", "decimals": null, "first": true, "lang": "en-US", "name": "us-gaap:ScheduleOfSegmentReportingInformationBySegmentTextBlock", "reportCount": 1, "unique": true, "unitRef": null, "xsiNil": "false" } }, "R22": { "firstAnchor": { "ancestors": [ "us-gaap:EarningsPerShareTextBlock", "body", "html" ], "baseRef": "forward_i10q-123121.htm", "contextRef": "From2021-10-01to2021-12-31", "decimals": null, "first": true, "lang": "en-US", "name": "us-gaap:ScheduleOfEarningsPerShareBasicAndDilutedTableTextBlock", "reportCount": 1, "unique": true, "unitRef": null, "xsiNil": "false" }, "groupType": "disclosure", "isDefault": "false", "longName": "00000022 - Disclosure - EARNINGS PER SHARE (Tables)", "role": "http://forwardindus.com/role/EarningsPerShareTables", "shortName": "EARNINGS PER SHARE (Tables)", "subGroupType": "tables", "uniqueAnchor": { "ancestors": [ "us-gaap:EarningsPerShareTextBlock", "body", "html" ], "baseRef": "forward_i10q-123121.htm", "contextRef": "From2021-10-01to2021-12-31", "decimals": null, "first": true, "lang": "en-US", "name": "us-gaap:ScheduleOfEarningsPerShareBasicAndDilutedTableTextBlock", "reportCount": 1, "unique": true, "unitRef": null, "xsiNil": "false" } }, "R23": { "firstAnchor": { "ancestors": [ "us-gaap:LesseeOperatingLeasesTextBlock", "body", "html" ], "baseRef": "forward_i10q-123121.htm", "contextRef": "From2021-10-01to2021-12-31", "decimals": null, "first": true, "lang": "en-US", "name": "us-gaap:LesseeOperatingLeaseLiabilityMaturityTableTextBlock", "reportCount": 1, "unique": true, "unitRef": null, "xsiNil": "false" }, "groupType": "disclosure", "isDefault": "false", "longName": "00000023 - Disclosure - LEASES (Tables)", "role": "http://forwardindus.com/role/LeasesTables", "shortName": "LEASES (Tables)", "subGroupType": "tables", "uniqueAnchor": { "ancestors": [ "us-gaap:LesseeOperatingLeasesTextBlock", "body", "html" ], "baseRef": "forward_i10q-123121.htm", "contextRef": "From2021-10-01to2021-12-31", "decimals": null, "first": true, "lang": "en-US", "name": "us-gaap:LesseeOperatingLeaseLiabilityMaturityTableTextBlock", "reportCount": 1, "unique": true, "unitRef": null, "xsiNil": "false" } }, "R24": { "firstAnchor": { "ancestors": [ "td", "tr", "table", "body", "html" ], "baseRef": "forward_i10q-123121.htm", "contextRef": "From2020-10-012020-12-31", "decimals": "0", "first": true, "lang": null, "name": "us-gaap:NetIncomeLoss", "reportCount": 1, "unitRef": "USD", "xsiNil": "false" }, "groupType": "disclosure", "isDefault": "false", "longName": "00000024 - Disclosure - OVERVIEW (Details Narrative)", "role": "http://forwardindus.com/role/OverviewDetailsNarrative", "shortName": "OVERVIEW (Details Narrative)", "subGroupType": "details", "uniqueAnchor": null }, "R25": { "firstAnchor": { "ancestors": [ "span", "p", "us-gaap:ReceivablesPolicyTextBlock", "us-gaap:SignificantAccountingPoliciesTextBlock", "body", "html" ], "baseRef": "forward_i10q-123121.htm", "contextRef": "AsOf2021-12-31", "decimals": "0", "first": true, "lang": null, "name": "us-gaap:AllowanceForDoubtfulAccountsReceivableCurrent", "reportCount": 1, "unique": true, "unitRef": "USD", "xsiNil": "false" }, "groupType": "disclosure", "isDefault": "false", "longName": "00000025 - Disclosure - ACCOUNTING POLICIES (Details Narrative)", "role": "http://forwardindus.com/role/AccountingPoliciesDetailsNarrative", "shortName": "ACCOUNTING POLICIES (Details Narrative)", "subGroupType": "details", "uniqueAnchor": { "ancestors": [ "span", "p", "us-gaap:ReceivablesPolicyTextBlock", "us-gaap:SignificantAccountingPoliciesTextBlock", "body", "html" ], "baseRef": "forward_i10q-123121.htm", "contextRef": "AsOf2021-12-31", "decimals": "0", "first": true, "lang": null, "name": "us-gaap:AllowanceForDoubtfulAccountsReceivableCurrent", "reportCount": 1, "unique": true, "unitRef": "USD", "xsiNil": "false" } }, "R26": { "firstAnchor": { "ancestors": [ "td", "tr", "table", "us-gaap:ScheduleOfFiniteLivedIntangibleAssetsTableTextBlock", "us-gaap:GoodwillAndIntangibleAssetsDisclosureTextBlock", "body", "html" ], "baseRef": "forward_i10q-123121.htm", "contextRef": "AsOf2021-12-31", "decimals": "0", "first": true, "lang": null, "name": "us-gaap:FiniteLivedIntangibleAssetsGross", "reportCount": 1, "unique": true, "unitRef": "USD", "xsiNil": "false" }, "groupType": "disclosure", "isDefault": "false", "longName": "00000026 - Disclosure - INTANGIBLE ASSETS AND GOODWILL (Details - Intangible Assets)", "role": "http://forwardindus.com/role/IntangibleAssetsAndGoodwillDetails-IntangibleAssets", "shortName": "INTANGIBLE ASSETS AND GOODWILL (Details - Intangible Assets)", "subGroupType": "details", "uniqueAnchor": { "ancestors": [ "td", "tr", "table", "us-gaap:ScheduleOfFiniteLivedIntangibleAssetsTableTextBlock", "us-gaap:GoodwillAndIntangibleAssetsDisclosureTextBlock", "body", "html" ], "baseRef": "forward_i10q-123121.htm", "contextRef": "AsOf2021-12-31", "decimals": "0", "first": true, "lang": null, "name": "us-gaap:FiniteLivedIntangibleAssetsGross", "reportCount": 1, "unique": true, "unitRef": "USD", "xsiNil": "false" } }, "R27": { "firstAnchor": { "ancestors": [ "td", "tr", "table", "us-gaap:FiniteLivedIntangibleAssetsAmortizationExpenseTableTextBlock", "us-gaap:GoodwillAndIntangibleAssetsDisclosureTextBlock", "body", "html" ], "baseRef": "forward_i10q-123121.htm", "contextRef": "AsOf2021-12-31", "decimals": "0", "first": true, "lang": null, "name": "us-gaap:FiniteLivedIntangibleAssetsAmortizationExpenseRemainderOfFiscalYear", "reportCount": 1, "unique": true, "unitRef": "USD", "xsiNil": "false" }, "groupType": "disclosure", "isDefault": "false", "longName": "00000027 - Disclosure - INTANGIBLE ASSETS AND GOODWILL (Details - Estimated amortization expense)", "role": "http://forwardindus.com/role/IntangibleAssetsAndGoodwillDetails-EstimatedAmortizationExpense", "shortName": "INTANGIBLE ASSETS AND GOODWILL (Details - Estimated amortization expense)", "subGroupType": "details", "uniqueAnchor": { "ancestors": [ "td", "tr", "table", "us-gaap:FiniteLivedIntangibleAssetsAmortizationExpenseTableTextBlock", "us-gaap:GoodwillAndIntangibleAssetsDisclosureTextBlock", "body", "html" ], "baseRef": "forward_i10q-123121.htm", "contextRef": "AsOf2021-12-31", "decimals": "0", "first": true, "lang": null, "name": "us-gaap:FiniteLivedIntangibleAssetsAmortizationExpenseRemainderOfFiscalYear", "reportCount": 1, "unique": true, "unitRef": "USD", "xsiNil": "false" } }, "R28": { "firstAnchor": { "ancestors": [ "span", "span", "p", "us-gaap:GoodwillAndIntangibleAssetsDisclosureTextBlock", "body", "html" ], "baseRef": "forward_i10q-123121.htm", "contextRef": "From2021-10-01to2021-12-31", "decimals": "0", "first": true, "lang": null, "name": "us-gaap:AmortizationOfIntangibleAssets", "reportCount": 1, "unique": true, "unitRef": "USD", "xsiNil": "false" }, "groupType": "disclosure", "isDefault": "false", "longName": "00000028 - Disclosure - INTANGIBLE ASSETS AND GOODWILL (Details Narrative)", "role": "http://forwardindus.com/role/IntangibleAssetsAndGoodwillDetailsNarrative", "shortName": "INTANGIBLE ASSETS AND GOODWILL (Details Narrative)", "subGroupType": "details", "uniqueAnchor": { "ancestors": [ "span", "span", "p", "us-gaap:GoodwillAndIntangibleAssetsDisclosureTextBlock", "body", "html" ], "baseRef": "forward_i10q-123121.htm", "contextRef": "From2021-10-01to2021-12-31", "decimals": "0", "first": true, "lang": null, "name": "us-gaap:AmortizationOfIntangibleAssets", "reportCount": 1, "unique": true, "unitRef": "USD", "xsiNil": "false" } }, "R29": { "firstAnchor": { "ancestors": [ "span", "span", "p", "us-gaap:FairValueDisclosuresTextBlock", "body", "html" ], "baseRef": "forward_i10q-123121.htm", "contextRef": "AsOf2021-12-31_custom_KablooeMember", "decimals": "0", "first": true, "lang": null, "name": "ford:EarnoutLiability", "reportCount": 1, "unique": true, "unitRef": "USD", "xsiNil": "false" }, "groupType": "disclosure", "isDefault": "false", "longName": "00000029 - Disclosure - FAIR VALUE MEASUREMENTS (Details Narrative)", "role": "http://forwardindus.com/role/FairValueMeasurementsDetailsNarrative", "shortName": "FAIR VALUE MEASUREMENTS (Details Narrative)", "subGroupType": "details", "uniqueAnchor": { "ancestors": [ "span", "span", "p", "us-gaap:FairValueDisclosuresTextBlock", "body", "html" ], "baseRef": "forward_i10q-123121.htm", "contextRef": "AsOf2021-12-31_custom_KablooeMember", "decimals": "0", "first": true, "lang": null, "name": "ford:EarnoutLiability", "reportCount": 1, "unique": true, "unitRef": "USD", "xsiNil": "false" } }, "R3": { "firstAnchor": { "ancestors": [ "span", "span", "td", "tr", "table", "body", "html" ], "baseRef": "forward_i10q-123121.htm", "contextRef": "AsOf2021-12-31", "decimals": "INF", "first": true, "lang": null, "name": "us-gaap:CommonStockParOrStatedValuePerShare", "reportCount": 1, "unique": true, "unitRef": "USDPShares", "xsiNil": "false" }, "groupType": "statement", "isDefault": "false", "longName": "00000003 - Statement - CONDENSED CONSOLIDATED BALANCE SHEETS (Unaudited) (Parenthetical)", "role": "http://forwardindus.com/role/CondensedConsolidatedBalanceSheetsParenthetical", "shortName": "CONDENSED CONSOLIDATED BALANCE SHEETS (Unaudited) (Parenthetical)", "subGroupType": "parenthetical", "uniqueAnchor": { "ancestors": [ "span", "span", "td", "tr", "table", "body", "html" ], "baseRef": "forward_i10q-123121.htm", "contextRef": "AsOf2021-12-31", "decimals": "INF", "first": true, "lang": null, "name": "us-gaap:CommonStockParOrStatedValuePerShare", "reportCount": 1, "unique": true, "unitRef": "USDPShares", "xsiNil": "false" } }, "R30": { "firstAnchor": { "ancestors": [ "td", "tr", "table", "body", "html" ], "baseRef": "forward_i10q-123121.htm", "contextRef": "From2021-10-01to2021-12-31", "decimals": "0", "first": true, "lang": null, "name": "us-gaap:Revenues", "reportCount": 1, "unitRef": "USD", "xsiNil": "false" }, "groupType": "disclosure", "isDefault": "false", "longName": "00000030 - Disclosure - SEGMENTS AND CONCENTRATIONS (Details)", "role": "http://forwardindus.com/role/SegmentsAndConcentrationsDetails", "shortName": "SEGMENTS AND CONCENTRATIONS (Details)", "subGroupType": "details", "uniqueAnchor": { "ancestors": [ "td", "tr", "table", "us-gaap:ScheduleOfSegmentReportingInformationBySegmentTextBlock", "us-gaap:SegmentReportingDisclosureTextBlock", "body", "html" ], "baseRef": "forward_i10q-123121.htm", "contextRef": "From2021-10-012021-12-31_us-gaap_OperatingSegmentsMember", "decimals": "0", "lang": null, "name": "us-gaap:Revenues", "reportCount": 1, "unique": true, "unitRef": "USD", "xsiNil": "false" } }, "R31": { "firstAnchor": { "ancestors": [ "td", "tr", "table", "body", "html" ], "baseRef": "forward_i10q-123121.htm", "contextRef": "AsOf2021-12-31", "decimals": "0", "first": true, "lang": null, "name": "us-gaap:Assets", "reportCount": 1, "unitRef": "USD", "xsiNil": "false" }, "groupType": "disclosure", "isDefault": "false", "longName": "00000031 - Disclosure - SEGMENTS AND CONCENTRATIONS (Details 1)", "role": "http://forwardindus.com/role/SegmentsAndConcentrationsDetails1", "shortName": "SEGMENTS AND CONCENTRATIONS (Details 1)", "subGroupType": "details", "uniqueAnchor": { "ancestors": [ "td", "tr", "table", "ford:ScheduleOfSegmentReportingInformationBySegment1TextBlock", "us-gaap:SegmentReportingDisclosureTextBlock", "body", "html" ], "baseRef": "forward_i10q-123121.htm", "contextRef": "AsOf2021-12-31_us-gaap_NetAssetsSegmentMember", "decimals": "0", "lang": null, "name": "us-gaap:OtherAssets", "reportCount": 1, "unique": true, "unitRef": "USD", "xsiNil": "false" } }, "R32": { "firstAnchor": { "ancestors": [ "td", "tr", "table", "body", "html" ], "baseRef": "forward_i10q-123121.htm", "contextRef": "From2021-10-01to2021-12-31", "decimals": "0", "first": true, "lang": null, "name": "us-gaap:Revenues", "reportCount": 1, "unitRef": "USD", "xsiNil": "false" }, "groupType": "disclosure", "isDefault": "false", "longName": "00000032 - Disclosure - SEGMENTS AND CONCENTRATIONS (Details Narrative)", "role": "http://forwardindus.com/role/SegmentsAndConcentrationsDetailsNarrative", "shortName": "SEGMENTS AND CONCENTRATIONS (Details Narrative)", "subGroupType": "details", "uniqueAnchor": { "ancestors": [ "span", "p", "us-gaap:SegmentReportingDisclosureTextBlock", "body", "html" ], "baseRef": "forward_i10q-123121.htm", "contextRef": "From2021-10-012021-12-31_custom_ContractManufactureMember_custom_CustomerOneMember", "decimals": "0", "lang": null, "name": "us-gaap:Revenues", "reportCount": 1, "unique": true, "unitRef": "USD", "xsiNil": "false" } }, "R33": { "firstAnchor": { "ancestors": [ "td", "tr", "table", "body", "html" ], "baseRef": "forward_i10q-123121.htm", "contextRef": "From2021-10-01to2021-12-31", "decimals": "0", "first": true, "lang": null, "name": "us-gaap:ProceedsFromStockOptionsExercised", "reportCount": 1, "unitRef": "USD", "xsiNil": "false" }, "groupType": "disclosure", "isDefault": "false", "longName": "00000033 - Disclosure - SHARE-BASED COMPENSATION (Details Narrative)", "role": "http://forwardindus.com/role/Share-basedCompensationDetailsNarrative", "shortName": "SHARE-BASED COMPENSATION (Details Narrative)", "subGroupType": "details", "uniqueAnchor": { "ancestors": [ "span", "p", "us-gaap:DisclosureOfCompensationRelatedCostsShareBasedPaymentsTextBlock", "body", "html" ], "baseRef": "forward_i10q-123121.htm", "contextRef": "From2021-10-012021-12-31_us-gaap_StockOptionMember", "decimals": "INF", "lang": null, "name": "us-gaap:StockIssuedDuringPeriodSharesStockOptionsExercised", "reportCount": 1, "unique": true, "unitRef": "Shares", "xsiNil": "false" } }, "R34": { "firstAnchor": { "ancestors": [ "td", "tr", "table", "us-gaap:ScheduleOfEarningsPerShareBasicAndDilutedTableTextBlock", "us-gaap:EarningsPerShareTextBlock", "body", "html" ], "baseRef": "forward_i10q-123121.htm", "contextRef": "From2021-10-01to2021-12-31", "decimals": "0", "first": true, "lang": null, "name": "ford:NetIncomeLoss1", "reportCount": 1, "unique": true, "unitRef": "USD", "xsiNil": "false" }, "groupType": "disclosure", "isDefault": "false", "longName": "00000034 - Disclosure - EARNINGS/(LOSS) PER SHARE (Details-Earning Per Share)", "role": "http://forwardindus.com/role/EarningslossPerShareDetails-earningPerShare", "shortName": "EARNINGS/(LOSS) PER SHARE (Details-Earning Per Share)", "subGroupType": "details", "uniqueAnchor": { "ancestors": [ "td", "tr", "table", "us-gaap:ScheduleOfEarningsPerShareBasicAndDilutedTableTextBlock", "us-gaap:EarningsPerShareTextBlock", "body", "html" ], "baseRef": "forward_i10q-123121.htm", "contextRef": "From2021-10-01to2021-12-31", "decimals": "0", "first": true, "lang": null, "name": "ford:NetIncomeLoss1", "reportCount": 1, "unique": true, "unitRef": "USD", "xsiNil": "false" } }, "R35": { "firstAnchor": { "ancestors": [ "td", "tr", "table", "us-gaap:ScheduleOfAntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareTextBlock", "us-gaap:EarningsPerShareTextBlock", "body", "html" ], "baseRef": "forward_i10q-123121.htm", "contextRef": "From2021-10-01to2021-12-31", "decimals": "INF", "first": true, "lang": null, "name": "us-gaap:AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareAmount", "reportCount": 1, "unique": true, "unitRef": "Shares", "xsiNil": "false" }, "groupType": "disclosure", "isDefault": "false", "longName": "00000035 - Disclosure - EARNINGS/(LOSS) PER SHARE (Details - Antidilutive shares)", "role": "http://forwardindus.com/role/EarningslossPerShareDetails-AntidilutiveShares", "shortName": "EARNINGS/(LOSS) PER SHARE (Details - Antidilutive shares)", "subGroupType": "details", "uniqueAnchor": { "ancestors": [ "td", "tr", "table", "us-gaap:ScheduleOfAntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareTextBlock", "us-gaap:EarningsPerShareTextBlock", "body", "html" ], "baseRef": "forward_i10q-123121.htm", "contextRef": "From2021-10-01to2021-12-31", "decimals": "INF", "first": true, "lang": null, "name": "us-gaap:AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareAmount", "reportCount": 1, "unique": true, "unitRef": "Shares", "xsiNil": "false" } }, "R36": { "firstAnchor": { "ancestors": [ "td", "tr", "table", "body", "html" ], "baseRef": "forward_i10q-123121.htm", "contextRef": "AsOf2021-12-31", "decimals": "0", "first": true, "lang": null, "name": "us-gaap:PrepaidExpenseAndOtherAssetsCurrent", "reportCount": 1, "unitRef": "USD", "xsiNil": "false" }, "groupType": "disclosure", "isDefault": "false", "longName": "00000036 - Disclosure - RELATED PARTY TRANSACTIONS (Details Narrative)", "role": "http://forwardindus.com/role/RelatedPartyTransactionsDetailsNarrative", "shortName": "RELATED PARTY TRANSACTIONS (Details Narrative)", "subGroupType": "details", "uniqueAnchor": { "ancestors": [ "span", "p", "us-gaap:RelatedPartyTransactionsDisclosureTextBlock", "body", "html" ], "baseRef": "forward_i10q-123121.htm", "contextRef": "From2021-10-012021-12-31_custom_ForwardChinaMember", "decimals": "0", "lang": null, "name": "us-gaap:RepaymentsOfNotesPayable", "reportCount": 1, "unique": true, "unitRef": "USD", "xsiNil": "false" } }, "R37": { "firstAnchor": { "ancestors": [ "span", "p", "us-gaap:DebtDisclosureTextBlock", "body", "html" ], "baseRef": "forward_i10q-123121.htm", "contextRef": "AsOf2021-12-31_custom_PaycheckProtectionProgramMember", "decimals": "INF", "first": true, "lang": null, "name": "us-gaap:DebtInstrumentInterestRateStatedPercentage", "reportCount": 1, "unique": true, "unitRef": "Pure", "xsiNil": "false" }, "groupType": "disclosure", "isDefault": "false", "longName": "00000038 - Disclosure - DEBT (Details Narrative)", "role": "http://forwardindus.com/role/DebtDetailsNarrative", "shortName": "DEBT (Details Narrative)", "subGroupType": "details", "uniqueAnchor": { "ancestors": [ "span", "p", "us-gaap:DebtDisclosureTextBlock", "body", "html" ], "baseRef": "forward_i10q-123121.htm", "contextRef": "AsOf2021-12-31_custom_PaycheckProtectionProgramMember", "decimals": "INF", "first": true, "lang": null, "name": "us-gaap:DebtInstrumentInterestRateStatedPercentage", "reportCount": 1, "unique": true, "unitRef": "Pure", "xsiNil": "false" } }, "R38": { "firstAnchor": { "ancestors": [ "td", "tr", "table", "us-gaap:LesseeOperatingLeaseLiabilityMaturityTableTextBlock", "us-gaap:LesseeOperatingLeasesTextBlock", "body", "html" ], "baseRef": "forward_i10q-123121.htm", "contextRef": "AsOf2021-12-31_custom_OperatingLeasesMember", "decimals": "0", "first": true, "lang": null, "name": "us-gaap:LesseeOperatingLeaseLiabilityPaymentsDueNextTwelveMonths", "reportCount": 1, "unique": true, "unitRef": "USD", "xsiNil": "false" }, "groupType": "disclosure", "isDefault": "false", "longName": "00000039 - Disclosure - LEASES (Details - Future minimum payments Operating lease)", "role": "http://forwardindus.com/role/LeasesDetails-FutureMinimumPaymentsOperatingLease", "shortName": "LEASES (Details - Future minimum payments Operating lease)", "subGroupType": "details", "uniqueAnchor": { "ancestors": [ "td", "tr", "table", "us-gaap:LesseeOperatingLeaseLiabilityMaturityTableTextBlock", "us-gaap:LesseeOperatingLeasesTextBlock", "body", "html" ], "baseRef": "forward_i10q-123121.htm", "contextRef": "AsOf2021-12-31_custom_OperatingLeasesMember", "decimals": "0", "first": true, "lang": null, "name": "us-gaap:LesseeOperatingLeaseLiabilityPaymentsDueNextTwelveMonths", "reportCount": 1, "unique": true, "unitRef": "USD", "xsiNil": "false" } }, "R39": { "firstAnchor": { "ancestors": [ "span", "p", "us-gaap:LesseeOperatingLeasesTextBlock", "body", "html" ], "baseRef": "forward_i10q-123121.htm", "contextRef": "From2021-10-01to2021-12-31", "decimals": "0", "first": true, "lang": null, "name": "us-gaap:OperatingLeaseExpense", "reportCount": 1, "unique": true, "unitRef": "USD", "xsiNil": "false" }, "groupType": "disclosure", "isDefault": "false", "longName": "00000040 - Disclosure - LEASES (Details Narrative)", "role": "http://forwardindus.com/role/LeasesDetailsNarrative", "shortName": "LEASES (Details Narrative)", "subGroupType": "details", "uniqueAnchor": { "ancestors": [ "span", "p", "us-gaap:LesseeOperatingLeasesTextBlock", "body", "html" ], "baseRef": "forward_i10q-123121.htm", "contextRef": "From2021-10-01to2021-12-31", "decimals": "0", "first": true, "lang": null, "name": "us-gaap:OperatingLeaseExpense", "reportCount": 1, "unique": true, "unitRef": "USD", "xsiNil": "false" } }, "R4": { "firstAnchor": { "ancestors": [ "td", "tr", "table", "body", "html" ], "baseRef": "forward_i10q-123121.htm", "contextRef": "From2021-10-01to2021-12-31", "decimals": "0", "first": true, "lang": null, "name": "us-gaap:Revenues", "reportCount": 1, "unitRef": "USD", "xsiNil": "false" }, "groupType": "statement", "isDefault": "false", "longName": "00000004 - Statement - CONDENSED CONSOLIDATED STATEMENTS OF OPERATIONS (UNAUDITED)", "role": "http://forwardindus.com/role/CondensedConsolidatedStatementsOfOperations", "shortName": "CONDENSED CONSOLIDATED STATEMENTS OF OPERATIONS (UNAUDITED)", "subGroupType": "", "uniqueAnchor": { "ancestors": [ "td", "tr", "table", "body", "html" ], "baseRef": "forward_i10q-123121.htm", "contextRef": "From2021-10-01to2021-12-31", "decimals": "0", "lang": null, "name": "us-gaap:CostOfRevenue", "reportCount": 1, "unique": true, "unitRef": "USD", "xsiNil": "false" } }, "R5": { "firstAnchor": { "ancestors": [ "td", "tr", "table", "body", "html" ], "baseRef": "forward_i10q-123121.htm", "contextRef": "AsOf2020-09-30_us-gaap_CommonStockMember", "decimals": "0", "first": true, "lang": null, "name": "us-gaap:StockholdersEquity", "reportCount": 1, "unique": true, "unitRef": "USD", "xsiNil": "false" }, "groupType": "statement", "isDefault": "false", "longName": "00000005 - Statement - CONDENSED CONSOLIDATED STATEMENTS OF SHAREHOLDERS' EQUITY (UNAUDITED)", "role": "http://forwardindus.com/role/CondensedConsolidatedStatementsOfShareholdersEquity", "shortName": "CONDENSED CONSOLIDATED STATEMENTS OF SHAREHOLDERS' EQUITY (UNAUDITED)", "subGroupType": "", "uniqueAnchor": { "ancestors": [ "td", "tr", "table", "body", "html" ], "baseRef": "forward_i10q-123121.htm", "contextRef": "AsOf2020-09-30_us-gaap_CommonStockMember", "decimals": "0", "first": true, "lang": null, "name": "us-gaap:StockholdersEquity", "reportCount": 1, "unique": true, "unitRef": "USD", "xsiNil": "false" } }, "R6": { "firstAnchor": { "ancestors": [ "td", "tr", "table", "body", "html" ], "baseRef": "forward_i10q-123121.htm", "contextRef": "From2020-10-012020-12-31", "decimals": "0", "first": true, "lang": null, "name": "us-gaap:NetIncomeLoss", "reportCount": 1, "unitRef": "USD", "xsiNil": "false" }, "groupType": "statement", "isDefault": "false", "longName": "00000006 - Statement - CONDENSED CONSOLIDATED STATEMENTS OF CASH FLOWS (UNAUDITED)", "role": "http://forwardindus.com/role/CondensedConsolidatedStatementsOfCashFlows", "shortName": "CONDENSED CONSOLIDATED STATEMENTS OF CASH FLOWS (UNAUDITED)", "subGroupType": "", "uniqueAnchor": { "ancestors": [ "td", "tr", "table", "body", "html" ], "baseRef": "forward_i10q-123121.htm", "contextRef": "From2021-10-01to2021-12-31", "decimals": "0", "lang": null, "name": "us-gaap:DepreciationDepletionAndAmortization", "reportCount": 1, "unique": true, "unitRef": "USD", "xsiNil": "false" } }, "R7": { "firstAnchor": { "ancestors": [ "body", "html" ], "baseRef": "forward_i10q-123121.htm", "contextRef": "From2021-10-01to2021-12-31", "decimals": null, "first": true, "lang": "en-US", "name": "us-gaap:NatureOfOperations", "reportCount": 1, "unique": true, "unitRef": null, "xsiNil": "false" }, "groupType": "disclosure", "isDefault": "false", "longName": "00000007 - Disclosure - OVERVIEW", "role": "http://forwardindus.com/role/Overview", "shortName": "OVERVIEW", "subGroupType": "", "uniqueAnchor": { "ancestors": [ "body", "html" ], "baseRef": "forward_i10q-123121.htm", "contextRef": "From2021-10-01to2021-12-31", "decimals": null, "first": true, "lang": "en-US", "name": "us-gaap:NatureOfOperations", "reportCount": 1, "unique": true, "unitRef": null, "xsiNil": "false" } }, "R8": { "firstAnchor": { "ancestors": [ "body", "html" ], "baseRef": "forward_i10q-123121.htm", "contextRef": "From2021-10-01to2021-12-31", "decimals": null, "first": true, "lang": "en-US", "name": "us-gaap:SignificantAccountingPoliciesTextBlock", "reportCount": 1, "unique": true, "unitRef": null, "xsiNil": "false" }, "groupType": "disclosure", "isDefault": "false", "longName": "00000008 - Disclosure - ACCOUNTING POLICIES", "role": "http://forwardindus.com/role/AccountingPolicies", "shortName": "ACCOUNTING POLICIES", "subGroupType": "", "uniqueAnchor": { "ancestors": [ "body", "html" ], "baseRef": "forward_i10q-123121.htm", "contextRef": "From2021-10-01to2021-12-31", "decimals": null, "first": true, "lang": "en-US", "name": "us-gaap:SignificantAccountingPoliciesTextBlock", "reportCount": 1, "unique": true, "unitRef": null, "xsiNil": "false" } }, "R9": { "firstAnchor": { "ancestors": [ "body", "html" ], "baseRef": "forward_i10q-123121.htm", "contextRef": "From2021-10-01to2021-12-31", "decimals": null, "first": true, "lang": "en-US", "name": "us-gaap:GoodwillAndIntangibleAssetsDisclosureTextBlock", "reportCount": 1, "unique": true, "unitRef": null, "xsiNil": "false" }, "groupType": "disclosure", "isDefault": "false", "longName": "00000009 - Disclosure - INTANGIBLE ASSETS AND GOODWILL", "role": "http://forwardindus.com/role/IntangibleAssetsAndGoodwill", "shortName": "INTANGIBLE ASSETS AND GOODWILL", "subGroupType": "", "uniqueAnchor": { "ancestors": [ "body", "html" ], "baseRef": "forward_i10q-123121.htm", "contextRef": "From2021-10-01to2021-12-31", "decimals": null, "first": true, "lang": "en-US", "name": "us-gaap:GoodwillAndIntangibleAssetsDisclosureTextBlock", "reportCount": 1, "unique": true, "unitRef": null, "xsiNil": "false" } } }, "segmentCount": 34, "tag": { "dei_AmendmentDescription": { "auth_ref": [], "lang": { "en-us": { "role": { "documentation": "Description of changes contained within amended document.", "label": "Amendment Description" } } }, "localname": "AmendmentDescription", "nsuri": "http://xbrl.sec.gov/dei/2021q4", "presentation": [ "http://forwardindus.com/role/Cover" ], "xbrltype": "stringItemType" }, "dei_AmendmentFlag": { "auth_ref": [], "lang": { "en-us": { "role": { "documentation": "Boolean flag that is true when the XBRL content amends previously-filed or accepted submission.", "label": "Amendment Flag" } } }, "localname": "AmendmentFlag", "nsuri": "http://xbrl.sec.gov/dei/2021q4", "presentation": [ "http://forwardindus.com/role/Cover" ], "xbrltype": "booleanItemType" }, "dei_AnnualInformationForm": { "auth_ref": [ "r416" ], "lang": { "en-us": { "role": { "documentation": "Boolean flag with value true on a form if it is an annual report containing an annual information form.", "label": "Annual Information Form" } } }, "localname": "AnnualInformationForm", "nsuri": "http://xbrl.sec.gov/dei/2021q4", "presentation": [ "http://forwardindus.com/role/Cover" ], "xbrltype": "booleanItemType" }, "dei_AuditedAnnualFinancialStatements": { "auth_ref": [ "r416" ], "lang": { "en-us": { "role": { "documentation": "Boolean flag with value true on a form if it is an annual report containing audited financial statements.", "label": "Audited Annual Financial Statements" } } }, "localname": "AuditedAnnualFinancialStatements", "nsuri": "http://xbrl.sec.gov/dei/2021q4", "presentation": [ "http://forwardindus.com/role/Cover" ], "xbrltype": "booleanItemType" }, "dei_CityAreaCode": { "auth_ref": [], "lang": { "en-us": { "role": { "documentation": "Area code of city", "label": "City Area Code" } } }, "localname": "CityAreaCode", "nsuri": "http://xbrl.sec.gov/dei/2021q4", "presentation": [ "http://forwardindus.com/role/Cover" ], "xbrltype": "normalizedStringItemType" }, "dei_CountryRegion": { "auth_ref": [], "lang": { "en-us": { "role": { "documentation": "Region code of country", "label": "Country Region" } } }, "localname": "CountryRegion", "nsuri": "http://xbrl.sec.gov/dei/2021q4", "presentation": [ "http://forwardindus.com/role/Cover" ], "xbrltype": "normalizedStringItemType" }, "dei_CoverAbstract": { "auth_ref": [], "lang": { "en-us": { "role": { "documentation": "Cover page.", "label": "Cover [Abstract]" } } }, "localname": "CoverAbstract", "nsuri": "http://xbrl.sec.gov/dei/2021q4", "xbrltype": "stringItemType" }, "dei_CurrentFiscalYearEndDate": { "auth_ref": [], "lang": { "en-us": { "role": { "documentation": "End date of current fiscal year in the format --MM-DD.", "label": "Current Fiscal Year End Date" } } }, "localname": "CurrentFiscalYearEndDate", "nsuri": "http://xbrl.sec.gov/dei/2021q4", "presentation": [ "http://forwardindus.com/role/Cover" ], "xbrltype": "gMonthDayItemType" }, "dei_DocumentAccountingStandard": { "auth_ref": [ "r415" ], "lang": { "en-us": { "role": { "documentation": "The basis of accounting the registrant has used to prepare the financial statements included in this filing This can either be 'U.S. GAAP', 'International Financial Reporting Standards', or 'Other'.", "label": "Document Accounting Standard" } } }, "localname": "DocumentAccountingStandard", "nsuri": "http://xbrl.sec.gov/dei/2021q4", "presentation": [ "http://forwardindus.com/role/Cover" ], "xbrltype": "accountingStandardItemType" }, "dei_DocumentAnnualReport": { "auth_ref": [ "r413", "r415", "r416" ], "lang": { "en-us": { "role": { "documentation": "Boolean flag that is true only for a form used as an annual report.", "label": "Document Annual Report" } } }, "localname": "DocumentAnnualReport", "nsuri": "http://xbrl.sec.gov/dei/2021q4", "presentation": [ "http://forwardindus.com/role/Cover" ], "xbrltype": "booleanItemType" }, "dei_DocumentFiscalPeriodFocus": { "auth_ref": [], "lang": { "en-us": { "role": { "documentation": "Fiscal period values are FY, Q1, Q2, and Q3. 1st, 2nd and 3rd quarter 10-Q or 10-QT statements have value Q1, Q2, and Q3 respectively, with 10-K, 10-KT or other fiscal year statements having FY.", "label": "Document Fiscal Period Focus" } } }, "localname": "DocumentFiscalPeriodFocus", "nsuri": "http://xbrl.sec.gov/dei/2021q4", "presentation": [ "http://forwardindus.com/role/Cover" ], "xbrltype": "fiscalPeriodItemType" }, "dei_DocumentFiscalYearFocus": { "auth_ref": [], "lang": { "en-us": { "role": { "documentation": "This is focus fiscal year of the document report in YYYY format. For a 2006 annual report, which may also provide financial information from prior periods, fiscal 2006 should be given as the fiscal year focus. Example: 2006.", "label": "Document Fiscal Year Focus" } } }, "localname": "DocumentFiscalYearFocus", "nsuri": "http://xbrl.sec.gov/dei/2021q4", "presentation": [ "http://forwardindus.com/role/Cover" ], "xbrltype": "gYearItemType" }, "dei_DocumentPeriodEndDate": { "auth_ref": [], "lang": { "en-us": { "role": { "documentation": "For the EDGAR submission types of Form 8-K: the date of the report, the date of the earliest event reported; for the EDGAR submission types of Form N-1A: the filing date; for all other submission types: the end of the reporting or transition period. The format of the date is YYYY-MM-DD.", "label": "Document Period End Date" } } }, "localname": "DocumentPeriodEndDate", "nsuri": "http://xbrl.sec.gov/dei/2021q4", "presentation": [ "http://forwardindus.com/role/Cover" ], "xbrltype": "dateItemType" }, "dei_DocumentPeriodStartDate": { "auth_ref": [], "lang": { "en-us": { "role": { "documentation": "The start date of the period covered in the document, in YYYY-MM-DD format.", "label": "Document Period Start Date" } } }, "localname": "DocumentPeriodStartDate", "nsuri": "http://xbrl.sec.gov/dei/2021q4", "presentation": [ "http://forwardindus.com/role/Cover" ], "xbrltype": "dateItemType" }, "dei_DocumentQuarterlyReport": { "auth_ref": [ "r414" ], "lang": { "en-us": { "role": { "documentation": "Boolean flag that is true only for a form used as an quarterly report.", "label": "Document Quarterly Report" } } }, "localname": "DocumentQuarterlyReport", "nsuri": "http://xbrl.sec.gov/dei/2021q4", "presentation": [ "http://forwardindus.com/role/Cover" ], "xbrltype": "booleanItemType" }, "dei_DocumentRegistrationStatement": { "auth_ref": [ "r402" ], "lang": { "en-us": { "role": { "documentation": "Boolean flag that is true only for a form used as a registration statement.", "label": "Document Registration Statement" } } }, "localname": "DocumentRegistrationStatement", "nsuri": "http://xbrl.sec.gov/dei/2021q4", "presentation": [ "http://forwardindus.com/role/Cover" ], "xbrltype": "booleanItemType" }, "dei_DocumentShellCompanyEventDate": { "auth_ref": [ "r415" ], "lang": { "en-us": { "role": { "documentation": "Date of event requiring a shell company report.", "label": "Document Shell Company Event Date" } } }, "localname": "DocumentShellCompanyEventDate", "nsuri": "http://xbrl.sec.gov/dei/2021q4", "presentation": [ "http://forwardindus.com/role/Cover" ], "xbrltype": "dateItemType" }, "dei_DocumentShellCompanyReport": { "auth_ref": [ "r415" ], "lang": { "en-us": { "role": { "documentation": "Boolean flag that is true for a Shell Company Report pursuant to section 13 or 15(d) of the Exchange Act.", "label": "Document Shell Company Report" } } }, "localname": "DocumentShellCompanyReport", "nsuri": "http://xbrl.sec.gov/dei/2021q4", "presentation": [ "http://forwardindus.com/role/Cover" ], "xbrltype": "booleanItemType" }, "dei_DocumentTransitionReport": { "auth_ref": [ "r417" ], "lang": { "en-us": { "role": { "documentation": "Boolean flag that is true only for a form used as a transition report.", "label": "Document Transition Report" } } }, "localname": "DocumentTransitionReport", "nsuri": "http://xbrl.sec.gov/dei/2021q4", "presentation": [ "http://forwardindus.com/role/Cover" ], "xbrltype": "booleanItemType" }, "dei_DocumentType": { "auth_ref": [], "lang": { "en-us": { "role": { "documentation": "The type of document being provided (such as 10-K, 10-Q, 485BPOS, etc). The document type is limited to the same value as the supporting SEC submission type, or the word 'Other'.", "label": "Document Type" } } }, "localname": "DocumentType", "nsuri": "http://xbrl.sec.gov/dei/2021q4", "presentation": [ "http://forwardindus.com/role/Cover" ], "xbrltype": "submissionTypeItemType" }, "dei_DocumentsIncorporatedByReferenceTextBlock": { "auth_ref": [ "r405" ], "lang": { "en-us": { "role": { "documentation": "Documents incorporated by reference.", "label": "Documents Incorporated by Reference [Text Block]" } } }, "localname": "DocumentsIncorporatedByReferenceTextBlock", "nsuri": "http://xbrl.sec.gov/dei/2021q4", "presentation": [ "http://forwardindus.com/role/Cover" ], "xbrltype": "textBlockItemType" }, "dei_EntityAddressAddressLine1": { "auth_ref": [], "lang": { "en-us": { "role": { "documentation": "Address Line 1 such as Attn, Building Name, Street Name", "label": "Entity Address, Address Line One" } } }, "localname": "EntityAddressAddressLine1", "nsuri": "http://xbrl.sec.gov/dei/2021q4", "presentation": [ "http://forwardindus.com/role/Cover" ], "xbrltype": "normalizedStringItemType" }, "dei_EntityAddressAddressLine2": { "auth_ref": [], "lang": { "en-us": { "role": { "documentation": "Address Line 2 such as Street or Suite number", "label": "Entity Address, Address Line Two" } } }, "localname": "EntityAddressAddressLine2", "nsuri": "http://xbrl.sec.gov/dei/2021q4", "presentation": [ "http://forwardindus.com/role/Cover" ], "xbrltype": "normalizedStringItemType" }, "dei_EntityAddressAddressLine3": { "auth_ref": [], "lang": { "en-us": { "role": { "documentation": "Address Line 3 such as an Office Park", "label": "Entity Address, Address Line Three" } } }, "localname": "EntityAddressAddressLine3", "nsuri": "http://xbrl.sec.gov/dei/2021q4", "presentation": [ "http://forwardindus.com/role/Cover" ], "xbrltype": "normalizedStringItemType" }, "dei_EntityAddressCityOrTown": { "auth_ref": [], "lang": { "en-us": { "role": { "documentation": "Name of the City or Town", "label": "Entity Address, City or Town" } } }, "localname": "EntityAddressCityOrTown", "nsuri": "http://xbrl.sec.gov/dei/2021q4", "presentation": [ "http://forwardindus.com/role/Cover" ], "xbrltype": "normalizedStringItemType" }, "dei_EntityAddressCountry": { "auth_ref": [], "lang": { "en-us": { "role": { "documentation": "ISO 3166-1 alpha-2 country code.", "label": "Entity Address, Country" } } }, "localname": "EntityAddressCountry", "nsuri": "http://xbrl.sec.gov/dei/2021q4", "presentation": [ "http://forwardindus.com/role/Cover" ], "xbrltype": "countryCodeItemType" }, "dei_EntityAddressPostalZipCode": { "auth_ref": [], "lang": { "en-us": { "role": { "documentation": "Code for the postal or zip code", "label": "Entity Address, Postal Zip Code" } } }, "localname": "EntityAddressPostalZipCode", "nsuri": "http://xbrl.sec.gov/dei/2021q4", "presentation": [ "http://forwardindus.com/role/Cover" ], "xbrltype": "normalizedStringItemType" }, "dei_EntityAddressStateOrProvince": { "auth_ref": [], "lang": { "en-us": { "role": { "documentation": "Name of the state or province.", "label": "Entity Address, State or Province" } } }, "localname": "EntityAddressStateOrProvince", "nsuri": "http://xbrl.sec.gov/dei/2021q4", "presentation": [ "http://forwardindus.com/role/Cover" ], "xbrltype": "stateOrProvinceItemType" }, "dei_EntityBankruptcyProceedingsReportingCurrent": { "auth_ref": [ "r408" ], "lang": { "en-us": { "role": { "documentation": "For registrants involved in bankruptcy proceedings during the preceding five years, the value Yes indicates that the registrant has filed all documents and reports required to be filed by Section 12, 13 or 15(d) of the Securities Exchange Act of 1934 subsequent to the distribution of securities under a plan confirmed by a court; the value No indicates the registrant has not. Registrants not involved in bankruptcy proceedings during the preceding five years should not report this element.", "label": "Entity Bankruptcy Proceedings, Reporting Current" } } }, "localname": "EntityBankruptcyProceedingsReportingCurrent", "nsuri": "http://xbrl.sec.gov/dei/2021q4", "presentation": [ "http://forwardindus.com/role/Cover" ], "xbrltype": "booleanItemType" }, "dei_EntityCentralIndexKey": { "auth_ref": [ "r404" ], "lang": { "en-us": { "role": { "documentation": "A unique 10-digit SEC-issued value to identify entities that have filed disclosures with the SEC. It is commonly abbreviated as CIK.", "label": "Entity Central Index Key" } } }, "localname": "EntityCentralIndexKey", "nsuri": "http://xbrl.sec.gov/dei/2021q4", "presentation": [ "http://forwardindus.com/role/Cover" ], "xbrltype": "centralIndexKeyItemType" }, "dei_EntityCommonStockSharesOutstanding": { "auth_ref": [], "lang": { "en-us": { "role": { "documentation": "Indicate number of shares or other units outstanding of each of registrant's classes of capital or common stock or other ownership interests, if and as stated on cover of related periodic report. Where multiple classes or units exist define each class/interest by adding class of stock items such as Common Class A [Member], Common Class B [Member] or Partnership Interest [Member] onto the Instrument [Domain] of the Entity Listings, Instrument.", "label": "Entity Common Stock, Shares Outstanding" } } }, "localname": "EntityCommonStockSharesOutstanding", "nsuri": "http://xbrl.sec.gov/dei/2021q4", "presentation": [ "http://forwardindus.com/role/Cover" ], "xbrltype": "sharesItemType" }, "dei_EntityCurrentReportingStatus": { "auth_ref": [], "lang": { "en-us": { "role": { "documentation": "Indicate 'Yes' or 'No' whether registrants (1) have filed all reports required to be filed by Section 13 or 15(d) of the Securities Exchange Act of 1934 during the preceding 12 months (or for such shorter period that registrants were required to file such reports), and (2) have been subject to such filing requirements for the past 90 days. This information should be based on the registrant's current or most recent filing containing the related disclosure.", "label": "Entity Current Reporting Status" } } }, "localname": "EntityCurrentReportingStatus", "nsuri": "http://xbrl.sec.gov/dei/2021q4", "presentation": [ "http://forwardindus.com/role/Cover" ], "xbrltype": "yesNoItemType" }, "dei_EntityDomain": { "auth_ref": [], "lang": { "en-us": { "role": { "documentation": "All the names of the entities being reported upon in a document. Any legal structure used to conduct activities or to hold assets. Some examples of such structures are corporations, partnerships, limited liability companies, grantor trusts, and other trusts. This item does not include business and geographical segments which are included in the geographical or business segments domains." } } }, "localname": "EntityDomain", "nsuri": "http://xbrl.sec.gov/dei/2021q4", "presentation": [ "http://forwardindus.com/role/DebtDetailsNarrative" ], "xbrltype": "domainItemType" }, "dei_EntityEmergingGrowthCompany": { "auth_ref": [ "r404" ], "lang": { "en-us": { "role": { "documentation": "Indicate if registrant meets the emerging growth company criteria.", "label": "Entity Emerging Growth Company" } } }, "localname": "EntityEmergingGrowthCompany", "nsuri": "http://xbrl.sec.gov/dei/2021q4", "presentation": [ "http://forwardindus.com/role/Cover" ], "xbrltype": "booleanItemType" }, "dei_EntityExTransitionPeriod": { "auth_ref": [ "r421" ], "lang": { "en-us": { "role": { "documentation": "Indicate if an emerging growth company has elected not to use the extended transition period for complying with any new or revised financial accounting standards.", "label": "Elected Not To Use the Extended Transition Period" } } }, "localname": "EntityExTransitionPeriod", "nsuri": "http://xbrl.sec.gov/dei/2021q4", "presentation": [ "http://forwardindus.com/role/Cover" ], "xbrltype": "booleanItemType" }, "dei_EntityFileNumber": { "auth_ref": [], "lang": { "en-us": { "role": { "documentation": "Commission file number. The field allows up to 17 characters. The prefix may contain 1-3 digits, the sequence number may contain 1-8 digits, the optional suffix may contain 1-4 characters, and the fields are separated with a hyphen.", "label": "Entity File Number" } } }, "localname": "EntityFileNumber", "nsuri": "http://xbrl.sec.gov/dei/2021q4", "presentation": [ "http://forwardindus.com/role/Cover" ], "xbrltype": "fileNumberItemType" }, "dei_EntityFilerCategory": { "auth_ref": [ "r404" ], "lang": { "en-us": { "role": { "documentation": "Indicate whether the registrant is one of the following: Large Accelerated Filer, Accelerated Filer, Non-accelerated Filer. Definitions of these categories are stated in Rule 12b-2 of the Exchange Act. This information should be based on the registrant's current or most recent filing containing the related disclosure.", "label": "Entity Filer Category" } } }, "localname": "EntityFilerCategory", "nsuri": "http://xbrl.sec.gov/dei/2021q4", "presentation": [ "http://forwardindus.com/role/Cover" ], "xbrltype": "filerCategoryItemType" }, "dei_EntityIncorporationStateCountryCode": { "auth_ref": [], "lang": { "en-us": { "role": { "documentation": "Two-character EDGAR code representing the state or country of incorporation.", "label": "Entity Incorporation, State or Country Code" } } }, "localname": "EntityIncorporationStateCountryCode", "nsuri": "http://xbrl.sec.gov/dei/2021q4", "presentation": [ "http://forwardindus.com/role/Cover" ], "xbrltype": "edgarStateCountryItemType" }, "dei_EntityInteractiveDataCurrent": { "auth_ref": [ "r418" ], "lang": { "en-us": { "role": { "documentation": "Boolean flag that is true when the registrant has submitted electronically every Interactive Data File required to be submitted pursuant to Rule 405 of Regulation S-T during the preceding 12 months (or for such shorter period that the registrant was required to submit such files).", "label": "Entity Interactive Data Current" } } }, "localname": "EntityInteractiveDataCurrent", "nsuri": "http://xbrl.sec.gov/dei/2021q4", "presentation": [ "http://forwardindus.com/role/Cover" ], "xbrltype": "yesNoItemType" }, "dei_EntityPrimarySicNumber": { "auth_ref": [ "r416" ], "lang": { "en-us": { "role": { "documentation": "Primary Standard Industrial Classification (SIC) Number for the Entity.", "label": "Entity Primary SIC Number" } } }, "localname": "EntityPrimarySicNumber", "nsuri": "http://xbrl.sec.gov/dei/2021q4", "presentation": [ "http://forwardindus.com/role/Cover" ], "xbrltype": "sicNumberItemType" }, "dei_EntityPublicFloat": { "auth_ref": [], "crdr": "credit", "lang": { "en-us": { "role": { "documentation": "The aggregate market value of the voting and non-voting common equity held by non-affiliates computed by reference to the price at which the common equity was last sold, or the average bid and asked price of such common equity, as of the last business day of the registrant's most recently completed second fiscal quarter.", "label": "Entity Public Float" } } }, "localname": "EntityPublicFloat", "nsuri": "http://xbrl.sec.gov/dei/2021q4", "presentation": [ "http://forwardindus.com/role/Cover" ], "xbrltype": "monetaryItemType" }, "dei_EntityRegistrantName": { "auth_ref": [ "r404" ], "lang": { "en-us": { "role": { "documentation": "The exact name of the entity filing the report as specified in its charter, which is required by forms filed with the SEC.", "label": "Entity Registrant Name" } } }, "localname": "EntityRegistrantName", "nsuri": "http://xbrl.sec.gov/dei/2021q4", "presentation": [ "http://forwardindus.com/role/Cover" ], "xbrltype": "normalizedStringItemType" }, "dei_EntityShellCompany": { "auth_ref": [ "r404" ], "lang": { "en-us": { "role": { "documentation": "Boolean flag that is true when the registrant is a shell company as defined in Rule 12b-2 of the Exchange Act.", "label": "Entity Shell Company" } } }, "localname": "EntityShellCompany", "nsuri": "http://xbrl.sec.gov/dei/2021q4", "presentation": [ "http://forwardindus.com/role/Cover" ], "xbrltype": "booleanItemType" }, "dei_EntitySmallBusiness": { "auth_ref": [ "r404" ], "lang": { "en-us": { "role": { "documentation": "Indicates that the company is a Smaller Reporting Company (SRC).", "label": "Entity Small Business" } } }, "localname": "EntitySmallBusiness", "nsuri": "http://xbrl.sec.gov/dei/2021q4", "presentation": [ "http://forwardindus.com/role/Cover" ], "xbrltype": "booleanItemType" }, "dei_EntityTaxIdentificationNumber": { "auth_ref": [ "r404" ], "lang": { "en-us": { "role": { "documentation": "The Tax Identification Number (TIN), also known as an Employer Identification Number (EIN), is a unique 9-digit value assigned by the IRS.", "label": "Entity Tax Identification Number" } } }, "localname": "EntityTaxIdentificationNumber", "nsuri": "http://xbrl.sec.gov/dei/2021q4", "presentation": [ "http://forwardindus.com/role/Cover" ], "xbrltype": "employerIdItemType" }, "dei_EntityVoluntaryFilers": { "auth_ref": [], "lang": { "en-us": { "role": { "documentation": "Indicate 'Yes' or 'No' if the registrant is not required to file reports pursuant to Section 13 or Section 15(d) of the Act.", "label": "Entity Voluntary Filers" } } }, "localname": "EntityVoluntaryFilers", "nsuri": "http://xbrl.sec.gov/dei/2021q4", "presentation": [ "http://forwardindus.com/role/Cover" ], "xbrltype": "yesNoItemType" }, "dei_EntityWellKnownSeasonedIssuer": { "auth_ref": [ "r419" ], "lang": { "en-us": { "role": { "documentation": "Indicate 'Yes' or 'No' if the registrant is a well-known seasoned issuer, as defined in Rule 405 of the Securities Act. Is used on Form Type: 10-K, 10-Q, 8-K, 20-F, 6-K, 10-K/A, 10-Q/A, 20-F/A, 6-K/A, N-CSR, N-Q, N-1A.", "label": "Entity Well-known Seasoned Issuer" } } }, "localname": "EntityWellKnownSeasonedIssuer", "nsuri": "http://xbrl.sec.gov/dei/2021q4", "presentation": [ "http://forwardindus.com/role/Cover" ], "xbrltype": "yesNoItemType" }, "dei_Extension": { "auth_ref": [], "lang": { "en-us": { "role": { "documentation": "Extension number for local phone number.", "label": "Extension" } } }, "localname": "Extension", "nsuri": "http://xbrl.sec.gov/dei/2021q4", "presentation": [ "http://forwardindus.com/role/Cover" ], "xbrltype": "normalizedStringItemType" }, "dei_LegalEntityAxis": { "auth_ref": [], "lang": { "en-us": { "role": { "documentation": "The set of legal entities associated with a report.", "label": "Legal Entity [Axis]" } } }, "localname": "LegalEntityAxis", "nsuri": "http://xbrl.sec.gov/dei/2021q4", "presentation": [ "http://forwardindus.com/role/DebtDetailsNarrative" ], "xbrltype": "stringItemType" }, "dei_LocalPhoneNumber": { "auth_ref": [], "lang": { "en-us": { "role": { "documentation": "Local phone number for entity.", "label": "Local Phone Number" } } }, "localname": "LocalPhoneNumber", "nsuri": "http://xbrl.sec.gov/dei/2021q4", "presentation": [ "http://forwardindus.com/role/Cover" ], "xbrltype": "normalizedStringItemType" }, "dei_NoTradingSymbolFlag": { "auth_ref": [], "lang": { "en-us": { "role": { "documentation": "Boolean flag that is true only for a security having no trading symbol.", "label": "No Trading Symbol Flag" } } }, "localname": "NoTradingSymbolFlag", "nsuri": "http://xbrl.sec.gov/dei/2021q4", "presentation": [ "http://forwardindus.com/role/Cover" ], "xbrltype": "trueItemType" }, "dei_OtherReportingStandardItemNumber": { "auth_ref": [ "r415" ], "lang": { "en-us": { "role": { "documentation": "\"Item 17\" or \"Item 18\" specified when the basis of accounting is neither US GAAP nor IFRS.", "label": "Other Reporting Standard Item Number" } } }, "localname": "OtherReportingStandardItemNumber", "nsuri": "http://xbrl.sec.gov/dei/2021q4", "presentation": [ "http://forwardindus.com/role/Cover" ], "xbrltype": "otherReportingStandardItemNumberItemType" }, "dei_PreCommencementIssuerTenderOffer": { "auth_ref": [ "r409" ], "lang": { "en-us": { "role": { "documentation": "Boolean flag that is true when the Form 8-K filing is intended to satisfy the filing obligation of the registrant as pre-commencement communications pursuant to Rule 13e-4(c) under the Exchange Act.", "label": "Pre-commencement Issuer Tender Offer" } } }, "localname": "PreCommencementIssuerTenderOffer", "nsuri": "http://xbrl.sec.gov/dei/2021q4", "presentation": [ "http://forwardindus.com/role/Cover" ], "xbrltype": "booleanItemType" }, "dei_PreCommencementTenderOffer": { "auth_ref": [ "r410" ], "lang": { "en-us": { "role": { "documentation": "Boolean flag that is true when the Form 8-K filing is intended to satisfy the filing obligation of the registrant as pre-commencement communications pursuant to Rule 14d-2(b) under the Exchange Act.", "label": "Pre-commencement Tender Offer" } } }, "localname": "PreCommencementTenderOffer", "nsuri": "http://xbrl.sec.gov/dei/2021q4", "presentation": [ "http://forwardindus.com/role/Cover" ], "xbrltype": "booleanItemType" }, "dei_Security12bTitle": { "auth_ref": [ "r403" ], "lang": { "en-us": { "role": { "documentation": "Title of a 12(b) registered security.", "label": "Title of 12(b) Security" } } }, "localname": "Security12bTitle", "nsuri": "http://xbrl.sec.gov/dei/2021q4", "presentation": [ "http://forwardindus.com/role/Cover" ], "xbrltype": "securityTitleItemType" }, "dei_Security12gTitle": { "auth_ref": [ "r407" ], "lang": { "en-us": { "role": { "documentation": "Title of a 12(g) registered security.", "label": "Title of 12(g) Security" } } }, "localname": "Security12gTitle", "nsuri": "http://xbrl.sec.gov/dei/2021q4", "presentation": [ "http://forwardindus.com/role/Cover" ], "xbrltype": "securityTitleItemType" }, "dei_SecurityExchangeName": { "auth_ref": [ "r406" ], "lang": { "en-us": { "role": { "documentation": "Name of the Exchange on which a security is registered.", "label": "Security Exchange Name" } } }, "localname": "SecurityExchangeName", "nsuri": "http://xbrl.sec.gov/dei/2021q4", "presentation": [ "http://forwardindus.com/role/Cover" ], "xbrltype": "edgarExchangeCodeItemType" }, "dei_SecurityReportingObligation": { "auth_ref": [ "r411" ], "lang": { "en-us": { "role": { "documentation": "15(d), indicating whether the security has a reporting obligation under that section of the Exchange Act.", "label": "Security Reporting Obligation" } } }, "localname": "SecurityReportingObligation", "nsuri": "http://xbrl.sec.gov/dei/2021q4", "presentation": [ "http://forwardindus.com/role/Cover" ], "xbrltype": "securityReportingObligationItemType" }, "dei_SolicitingMaterial": { "auth_ref": [ "r412" ], "lang": { "en-us": { "role": { "documentation": "Boolean flag that is true when the Form 8-K filing is intended to satisfy the filing obligation of the registrant as soliciting material pursuant to Rule 14a-12 under the Exchange Act.", "label": "Soliciting Material" } } }, "localname": "SolicitingMaterial", "nsuri": "http://xbrl.sec.gov/dei/2021q4", "presentation": [ "http://forwardindus.com/role/Cover" ], "xbrltype": "booleanItemType" }, "dei_TradingSymbol": { "auth_ref": [], "lang": { "en-us": { "role": { "documentation": "Trading symbol of an instrument as listed on an exchange.", "label": "Trading Symbol" } } }, "localname": "TradingSymbol", "nsuri": "http://xbrl.sec.gov/dei/2021q4", "presentation": [ "http://forwardindus.com/role/Cover" ], "xbrltype": "tradingSymbolItemType" }, "dei_WrittenCommunications": { "auth_ref": [ "r420" ], "lang": { "en-us": { "role": { "documentation": "Boolean flag that is true when the Form 8-K filing is intended to satisfy the filing obligation of the registrant as written communications pursuant to Rule 425 under the Securities Act.", "label": "Written Communications" } } }, "localname": "WrittenCommunications", "nsuri": "http://xbrl.sec.gov/dei/2021q4", "presentation": [ "http://forwardindus.com/role/Cover" ], "xbrltype": "booleanItemType" }, "ford_BadDebtExpenserecovery": { "auth_ref": [], "calculation": { "http://forwardindus.com/role/CondensedConsolidatedStatementsOfCashFlows": { "order": 4.0, "parentTag": "us-gaap_NetCashProvidedByUsedInOperatingActivities", "weight": -1.0 } }, "crdr": "credit", "lang": { "en-us": { "role": { "label": "BadDebtExpenserecovery", "negatedLabel": "Bad debt expense" } } }, "localname": "BadDebtExpenserecovery", "nsuri": "http://forwardindus.com/20211231", "presentation": [ "http://forwardindus.com/role/CondensedConsolidatedStatementsOfCashFlows" ], "xbrltype": "monetaryItemType" }, "ford_CashPaidForAmountsIncludedInOperatingLeaseLiabilities": { "auth_ref": [], "crdr": "credit", "lang": { "en-us": { "role": { "label": "Cash paid for amounts included in operating lease liabilities" } } }, "localname": "CashPaidForAmountsIncludedInOperatingLeaseLiabilities", "nsuri": "http://forwardindus.com/20211231", "presentation": [ "http://forwardindus.com/role/LeasesDetailsNarrative" ], "xbrltype": "monetaryItemType" }, "ford_ContractManufactureMember": { "auth_ref": [], "lang": { "en-us": { "role": { "label": "Contract Manufacture [Member]" } } }, "localname": "ContractManufactureMember", "nsuri": "http://forwardindus.com/20211231", "presentation": [ "http://forwardindus.com/role/SegmentsAndConcentrationsDetailsNarrative" ], "xbrltype": "domainItemType" }, "ford_CustomerOneMember": { "auth_ref": [], "lang": { "en-us": { "role": { "label": "Customer One [Member]" } } }, "localname": "CustomerOneMember", "nsuri": "http://forwardindus.com/20211231", "presentation": [ "http://forwardindus.com/role/SegmentsAndConcentrationsDetailsNarrative" ], "xbrltype": "domainItemType" }, "ford_CustomerTwoMember": { "auth_ref": [], "lang": { "en-us": { "role": { "label": "Customer Two [Member]" } } }, "localname": "CustomerTwoMember", "nsuri": "http://forwardindus.com/20211231", "presentation": [ "http://forwardindus.com/role/SegmentsAndConcentrationsDetailsNarrative" ], "xbrltype": "domainItemType" }, "ford_DesignMember": { "auth_ref": [], "lang": { "en-us": { "role": { "label": "Design [Member]" } } }, "localname": "DesignMember", "nsuri": "http://forwardindus.com/20211231", "presentation": [ "http://forwardindus.com/role/AccountingPoliciesDetailsNarrative", "http://forwardindus.com/role/SegmentsAndConcentrationsDetails", "http://forwardindus.com/role/SegmentsAndConcentrationsDetails1" ], "xbrltype": "domainItemType" }, "ford_DisclosureLeasesAbstract": { "auth_ref": [], "lang": { "en-us": { "role": { "label": "Leases" } } }, "localname": "DisclosureLeasesAbstract", "nsuri": "http://forwardindus.com/20211231", "xbrltype": "stringItemType" }, "ford_DistributionMember": { "auth_ref": [], "lang": { "en-us": { "role": { "label": "Distribution [Member]" } } }, "localname": "DistributionMember", "nsuri": "http://forwardindus.com/20211231", "presentation": [ "http://forwardindus.com/role/AccountingPoliciesDetailsNarrative" ], "xbrltype": "domainItemType" }, "ford_EarnoutLiability": { "auth_ref": [], "crdr": "credit", "lang": { "en-us": { "role": { "documentation": "Earnout liability", "label": "Earnout liability" } } }, "localname": "EarnoutLiability", "nsuri": "http://forwardindus.com/20211231", "presentation": [ "http://forwardindus.com/role/FairValueMeasurementsDetailsNarrative" ], "xbrltype": "monetaryItemType" }, "ford_FairValueAdjustmentOfEarnoutConsideration": { "auth_ref": [], "calculation": { "http://forwardindus.com/role/CondensedConsolidatedStatementsOfCashFlows": { "order": 6.0, "parentTag": "us-gaap_NetCashProvidedByUsedInOperatingActivities", "weight": -1.0 }, "http://forwardindus.com/role/CondensedConsolidatedStatementsOfOperations": { "order": 3.0, "parentTag": "us-gaap_IncomeLossFromContinuingOperationsBeforeIncomeTaxesExtraordinaryItemsNoncontrollingInterest", "weight": 1.0 } }, "crdr": "credit", "lang": { "en-us": { "role": { "label": "FairValueAdjustmentOfEarnoutConsideration", "negatedLabel": "Fair value adjustment of earn-out consideration", "negatedTerseLabel": "Change in fair value of earn-out consideration" } } }, "localname": "FairValueAdjustmentOfEarnoutConsideration", "nsuri": "http://forwardindus.com/20211231", "presentation": [ "http://forwardindus.com/role/CondensedConsolidatedStatementsOfCashFlows", "http://forwardindus.com/role/CondensedConsolidatedStatementsOfOperations" ], "xbrltype": "monetaryItemType" }, "ford_FairValueOfOptionsGranted": { "auth_ref": [], "crdr": "credit", "lang": { "en-us": { "role": { "documentation": "Fair value of options granted", "label": "Fair value of options granted" } } }, "localname": "FairValueOfOptionsGranted", "nsuri": "http://forwardindus.com/20211231", "presentation": [ "http://forwardindus.com/role/Share-basedCompensationDetailsNarrative" ], "xbrltype": "monetaryItemType" }, "ford_ForwardChinaMember": { "auth_ref": [], "lang": { "en-us": { "role": { "label": "Forward China [Member]" } } }, "localname": "ForwardChinaMember", "nsuri": "http://forwardindus.com/20211231", "presentation": [ "http://forwardindus.com/role/RelatedPartyTransactionsDetailsNarrative" ], "xbrltype": "domainItemType" }, "ford_GeneralCorporateAssets": { "auth_ref": [], "crdr": "debit", "lang": { "en-us": { "role": { "label": "General corporate assets" } } }, "localname": "GeneralCorporateAssets", "nsuri": "http://forwardindus.com/20211231", "presentation": [ "http://forwardindus.com/role/SegmentsAndConcentrationsDetails1" ], "xbrltype": "monetaryItemType" }, "ford_GeneralCorporateExpenses": { "auth_ref": [], "crdr": "credit", "lang": { "en-us": { "role": { "label": "General corporate expenses" } } }, "localname": "GeneralCorporateExpenses", "nsuri": "http://forwardindus.com/20211231", "presentation": [ "http://forwardindus.com/role/SegmentsAndConcentrationsDetails" ], "xbrltype": "monetaryItemType" }, "ford_IPSMember": { "auth_ref": [], "lang": { "en-us": { "role": { "label": "I P S [Member]" } } }, "localname": "IPSMember", "nsuri": "http://forwardindus.com/20211231", "presentation": [ "http://forwardindus.com/role/LineOfCreditMaximumAmount" ], "xbrltype": "domainItemType" }, "ford_InventoryPurchasesMember": { "auth_ref": [], "lang": { "en-us": { "role": { "label": "Inventory Purchases [Member]" } } }, "localname": "InventoryPurchasesMember", "nsuri": "http://forwardindus.com/20211231", "presentation": [ "http://forwardindus.com/role/RelatedPartyTransactionsDetailsNarrative" ], "xbrltype": "domainItemType" }, "ford_KablooeMember": { "auth_ref": [], "lang": { "en-us": { "role": { "label": "Kablooe [Member]" } } }, "localname": "KablooeMember", "nsuri": "http://forwardindus.com/20211231", "presentation": [ "http://forwardindus.com/role/DebtDetailsNarrative", "http://forwardindus.com/role/FairValueMeasurementsDetailsNarrative" ], "xbrltype": "domainItemType" }, "ford_KobleMember": { "auth_ref": [], "lang": { "en-us": { "role": { "label": "Koble [Member]" } } }, "localname": "KobleMember", "nsuri": "http://forwardindus.com/20211231", "presentation": [ "http://forwardindus.com/role/RelatedPartyTransactionsDetailsNarrative" ], "xbrltype": "domainItemType" }, "ford_LeaseAssetsRecordedUponAdoptionOfAsc842": { "auth_ref": [], "crdr": "debit", "lang": { "en-us": { "role": { "label": "Lease\u00a0\u00a0assets recorded" } } }, "localname": "LeaseAssetsRecordedUponAdoptionOfAsc842", "nsuri": "http://forwardindus.com/20211231", "presentation": [ "http://forwardindus.com/role/CondensedConsolidatedStatementsOfCashFlows" ], "xbrltype": "monetaryItemType" }, "ford_LeaseLiabilitiesRecordedInAccordanceWithAsc842": { "auth_ref": [], "crdr": "credit", "lang": { "en-us": { "role": { "label": "Lease liabilities recorded" } } }, "localname": "LeaseLiabilitiesRecordedInAccordanceWithAsc842", "nsuri": "http://forwardindus.com/20211231", "presentation": [ "http://forwardindus.com/role/CondensedConsolidatedStatementsOfCashFlows" ], "xbrltype": "monetaryItemType" }, "ford_LoanPayableMember": { "auth_ref": [], "lang": { "en-us": { "role": { "label": "Loan Payable [Member]" } } }, "localname": "LoanPayableMember", "nsuri": "http://forwardindus.com/20211231", "presentation": [ "http://forwardindus.com/role/DebtDetailsNarrative" ], "xbrltype": "domainItemType" }, "ford_NetIncomeLoss1": { "auth_ref": [], "crdr": "credit", "lang": { "en-us": { "role": { "label": "NetIncomeLoss1", "verboseLabel": "Net income" } } }, "localname": "NetIncomeLoss1", "nsuri": "http://forwardindus.com/20211231", "presentation": [ "http://forwardindus.com/role/EarningslossPerShareDetails-earningPerShare" ], "xbrltype": "monetaryItemType" }, "ford_NonEmployeeDirectorsMember": { "auth_ref": [], "lang": { "en-us": { "role": { "label": "Non Employee Directors [Member]" } } }, "localname": "NonEmployeeDirectorsMember", "nsuri": "http://forwardindus.com/20211231", "presentation": [ "http://forwardindus.com/role/Share-basedCompensationDetailsNarrative" ], "xbrltype": "domainItemType" }, "ford_OEMDistributionMember": { "auth_ref": [], "lang": { "en-us": { "role": { "label": "O E M Distribution [Member]" } } }, "localname": "OEMDistributionMember", "nsuri": "http://forwardindus.com/20211231", "presentation": [ "http://forwardindus.com/role/SegmentsAndConcentrationsDetails", "http://forwardindus.com/role/SegmentsAndConcentrationsDetails1" ], "xbrltype": "domainItemType" }, "ford_OperatingLeasesMember": { "auth_ref": [], "lang": { "en-us": { "role": { "label": "Operating Leases [Member]" } } }, "localname": "OperatingLeasesMember", "nsuri": "http://forwardindus.com/20211231", "presentation": [ "http://forwardindus.com/role/LeasesDetails-FutureMinimumPaymentsOperatingLease" ], "xbrltype": "domainItemType" }, "ford_PaycheckProtectionProgramMember": { "auth_ref": [], "lang": { "en-us": { "role": { "label": "Paycheck Protection Program [Member]" } } }, "localname": "PaycheckProtectionProgramMember", "nsuri": "http://forwardindus.com/20211231", "presentation": [ "http://forwardindus.com/role/DebtDetailsNarrative" ], "xbrltype": "domainItemType" }, "ford_PromissoryNoteMember": { "auth_ref": [], "lang": { "en-us": { "role": { "label": "Promissory Note [Member]" } } }, "localname": "PromissoryNoteMember", "nsuri": "http://forwardindus.com/20211231", "presentation": [ "http://forwardindus.com/role/RelatedPartyTransactionsDetailsNarrative" ], "xbrltype": "domainItemType" }, "ford_ReclassificationsPolicyTextBlock": { "auth_ref": [], "lang": { "en-us": { "role": { "label": "Reclassifications" } } }, "localname": "ReclassificationsPolicyTextBlock", "nsuri": "http://forwardindus.com/20211231", "presentation": [ "http://forwardindus.com/role/AccountingPoliciesPolicies" ], "xbrltype": "textBlockItemType" }, "ford_RepaymentOfNotePayableToForwardChina": { "auth_ref": [], "calculation": { "http://forwardindus.com/role/CondensedConsolidatedStatementsOfCashFlows": { "order": 2.0, "parentTag": "us-gaap_NetCashProvidedByUsedInFinancingActivities", "weight": -1.0 } }, "crdr": "credit", "lang": { "en-us": { "role": { "label": "RepaymentOfNotePayableToForwardChina", "negatedLabel": "Repayment of note payable to Forward China" } } }, "localname": "RepaymentOfNotePayableToForwardChina", "nsuri": "http://forwardindus.com/20211231", "presentation": [ "http://forwardindus.com/role/CondensedConsolidatedStatementsOfCashFlows" ], "xbrltype": "monetaryItemType" }, "ford_RetailDistributionMember": { "auth_ref": [], "lang": { "en-us": { "role": { "label": "Retail Distribution [Member]" } } }, "localname": "RetailDistributionMember", "nsuri": "http://forwardindus.com/20211231", "presentation": [ "http://forwardindus.com/role/SegmentsAndConcentrationsDetails", "http://forwardindus.com/role/SegmentsAndConcentrationsDetails1" ], "xbrltype": "domainItemType" }, "ford_ScheduleOfSegmentReportingInformationBySegment1TextBlock": { "auth_ref": [], "lang": { "en-us": { "role": { "label": "Schedule of Operating Assets and Liabilities" } } }, "localname": "ScheduleOfSegmentReportingInformationBySegment1TextBlock", "nsuri": "http://forwardindus.com/20211231", "presentation": [ "http://forwardindus.com/role/SegmentsAndConcentrationsTables" ], "xbrltype": "textBlockItemType" }, "ford_ServiceFeesMember": { "auth_ref": [], "lang": { "en-us": { "role": { "label": "Service Fees [Member]" } } }, "localname": "ServiceFeesMember", "nsuri": "http://forwardindus.com/20211231", "presentation": [ "http://forwardindus.com/role/RelatedPartyTransactionsDetailsNarrative" ], "xbrltype": "domainItemType" }, "ford_StockOptionsMember": { "auth_ref": [], "lang": { "en-us": { "role": { "label": "Stock Options [Member]" } } }, "localname": "StockOptionsMember", "nsuri": "http://forwardindus.com/20211231", "presentation": [ "http://forwardindus.com/role/EarningslossPerShareDetails-AntidilutiveShares" ], "xbrltype": "domainItemType" }, "ford_TwoCustomersMember": { "auth_ref": [], "lang": { "en-us": { "role": { "label": "Two Customers [Member]" } } }, "localname": "TwoCustomersMember", "nsuri": "http://forwardindus.com/20211231", "presentation": [ "http://forwardindus.com/role/SegmentsAndConcentrationsDetailsNarrative" ], "xbrltype": "domainItemType" }, "ford_WeightedAverageNumberOfDilutedSharesOutstanding1": { "auth_ref": [], "lang": { "en-us": { "role": { "label": "Weighted average diluted shares outstanding" } } }, "localname": "WeightedAverageNumberOfDilutedSharesOutstanding1", "nsuri": "http://forwardindus.com/20211231", "presentation": [ "http://forwardindus.com/role/EarningslossPerShareDetails-earningPerShare" ], "xbrltype": "sharesItemType" }, "ford_WeightedAverageNumberOfSharesOutstandingBasic1": { "auth_ref": [], "lang": { "en-us": { "role": { "label": "Weighted average common shares outstanding" } } }, "localname": "WeightedAverageNumberOfSharesOutstandingBasic1", "nsuri": "http://forwardindus.com/20211231", "presentation": [ "http://forwardindus.com/role/EarningslossPerShareDetails-earningPerShare" ], "xbrltype": "sharesItemType" }, "srt_ChiefExecutiveOfficerMember": { "auth_ref": [ "r171" ], "lang": { "en-us": { "role": { "label": "Chief Executive Officer [Member]" } } }, "localname": "ChiefExecutiveOfficerMember", "nsuri": "http://fasb.org/srt/2021-01-31", "presentation": [ "http://forwardindus.com/role/RelatedPartyTransactionsDetailsNarrative" ], "xbrltype": "domainItemType" }, "srt_ConsolidationItemsAxis": { "auth_ref": [ "r89", "r134", "r153", "r154", "r155", "r156", "r158", "r160", "r164", "r206", "r207", "r208", "r209", "r210", "r211", "r213", "r214", "r216", "r218", "r219" ], "lang": { "en-us": { "role": { "label": "Consolidation Items [Axis]" } } }, "localname": "ConsolidationItemsAxis", "nsuri": "http://fasb.org/srt/2021-01-31", "presentation": [ "http://forwardindus.com/role/SegmentsAndConcentrationsDetails" ], "xbrltype": "stringItemType" }, "srt_ConsolidationItemsDomain": { "auth_ref": [ "r89", "r134", "r153", "r154", "r155", "r156", "r158", "r160", "r164", "r206", "r207", "r208", "r209", "r210", "r211", "r213", "r214", "r216", "r218", "r219" ], "localname": "ConsolidationItemsDomain", "nsuri": "http://fasb.org/srt/2021-01-31", "presentation": [ "http://forwardindus.com/role/SegmentsAndConcentrationsDetails" ], "xbrltype": "domainItemType" }, "srt_CounterpartyNameAxis": { "auth_ref": [ "r46", "r48", "r87", "r88", "r225", "r257" ], "lang": { "en-us": { "role": { "label": "Counterparty Name [Axis]" } } }, "localname": "CounterpartyNameAxis", "nsuri": "http://fasb.org/srt/2021-01-31", "presentation": [ "http://forwardindus.com/role/Share-basedCompensationDetailsNarrative" ], "xbrltype": "stringItemType" }, "srt_MajorCustomersAxis": { "auth_ref": [ "r169", "r267", "r270", "r389" ], "lang": { "en-us": { "role": { "label": "Customer [Axis]" } } }, "localname": "MajorCustomersAxis", "nsuri": "http://fasb.org/srt/2021-01-31", "presentation": [ "http://forwardindus.com/role/SegmentsAndConcentrationsDetailsNarrative" ], "xbrltype": "stringItemType" }, "srt_NameOfMajorCustomerDomain": { "auth_ref": [ "r169", "r267", "r270", "r389" ], "localname": "NameOfMajorCustomerDomain", "nsuri": "http://fasb.org/srt/2021-01-31", "presentation": [ "http://forwardindus.com/role/SegmentsAndConcentrationsDetailsNarrative" ], "xbrltype": "domainItemType" }, "srt_ProductOrServiceAxis": { "auth_ref": [ "r166", "r267", "r269", "r347", "r387", "r388" ], "lang": { "en-us": { "role": { "label": "Product and Service [Axis]" } } }, "localname": "ProductOrServiceAxis", "nsuri": "http://fasb.org/srt/2021-01-31", "presentation": [ "http://forwardindus.com/role/SegmentsAndConcentrationsDetailsNarrative" ], "xbrltype": "stringItemType" }, "srt_ProductsAndServicesDomain": { "auth_ref": [ "r166", "r267", "r269", "r347", "r387", "r388" ], "localname": "ProductsAndServicesDomain", "nsuri": "http://fasb.org/srt/2021-01-31", "presentation": [ "http://forwardindus.com/role/SegmentsAndConcentrationsDetailsNarrative" ], "xbrltype": "domainItemType" }, "srt_RepurchaseAgreementCounterpartyNameDomain": { "auth_ref": [ "r47", "r48", "r87", "r88", "r225", "r257" ], "localname": "RepurchaseAgreementCounterpartyNameDomain", "nsuri": "http://fasb.org/srt/2021-01-31", "presentation": [ "http://forwardindus.com/role/Share-basedCompensationDetailsNarrative" ], "xbrltype": "domainItemType" }, "us-gaap_AccountingPoliciesAbstract": { "auth_ref": [], "lang": { "en-us": { "role": { "label": "Accounting Policies [Abstract]" } } }, "localname": "AccountingPoliciesAbstract", "nsuri": "http://fasb.org/us-gaap/2021-01-31", "xbrltype": "stringItemType" }, "us-gaap_AccountsPayableAndOtherAccruedLiabilitiesCurrent": { "auth_ref": [], "calculation": { "http://forwardindus.com/role/CondensedConsolidatedBalanceSheets": { "order": 7.0, "parentTag": "us-gaap_LiabilitiesCurrent", "weight": 1.0 } }, "crdr": "credit", "lang": { "en-us": { "role": { "documentation": "Amount of liabilities incurred to vendors for goods and services received, and accrued liabilities classified as other, payable within one year or the normal operating cycle, if longer.", "label": "Accrued expenses and other current liabilities" } } }, "localname": "AccountsPayableAndOtherAccruedLiabilitiesCurrent", "nsuri": "http://fasb.org/us-gaap/2021-01-31", "presentation": [ "http://forwardindus.com/role/CondensedConsolidatedBalanceSheets" ], "xbrltype": "monetaryItemType" }, "us-gaap_AccountsPayableCurrent": { "auth_ref": [ "r31", "r346" ], "calculation": { "http://forwardindus.com/role/CondensedConsolidatedBalanceSheets": { "order": 2.0, "parentTag": "us-gaap_LiabilitiesCurrent", "weight": 1.0 } }, "crdr": "credit", "lang": { "en-us": { "role": { "documentation": "Carrying value as of the balance sheet date of liabilities incurred (and for which invoices have typically been received) and payable to vendors for goods and services received that are used in an entity's business. Used to reflect the current portion of the liabilities (due within one year or within the normal operating cycle if longer).", "label": "Accounts payable" } } }, "localname": "AccountsPayableCurrent", "nsuri": "http://fasb.org/us-gaap/2021-01-31", "presentation": [ "http://forwardindus.com/role/CondensedConsolidatedBalanceSheets" ], "xbrltype": "monetaryItemType" }, "us-gaap_AccountsReceivableNet": { "auth_ref": [ "r18", "r376", "r400" ], "crdr": "debit", "lang": { "en-us": { "role": { "documentation": "Amount, after allowance for credit loss, of right to consideration from customer for product sold and service rendered in normal course of business.", "label": "Account receivable" } } }, "localname": "AccountsReceivableNet", "nsuri": "http://fasb.org/us-gaap/2021-01-31", "presentation": [ "http://forwardindus.com/role/SegmentsAndConcentrationsDetailsNarrative" ], "xbrltype": "monetaryItemType" }, "us-gaap_AccountsReceivableNetCurrent": { "auth_ref": [ "r4", "r18", "r172", "r173" ], "calculation": { "http://forwardindus.com/role/CondensedConsolidatedBalanceSheets": { "order": 2.0, "parentTag": "us-gaap_AssetsCurrent", "weight": 1.0 } }, "crdr": "debit", "lang": { "en-us": { "role": { "documentation": "Amount, after allowance for credit loss, of right to consideration from customer for product sold and service rendered in normal course of business, classified as current.", "label": "Accounts receivable, net" } } }, "localname": "AccountsReceivableNetCurrent", "nsuri": "http://fasb.org/us-gaap/2021-01-31", "presentation": [ "http://forwardindus.com/role/CondensedConsolidatedBalanceSheets" ], "xbrltype": "monetaryItemType" }, "us-gaap_AdditionalPaidInCapitalCommonStock": { "auth_ref": [ "r19" ], "calculation": { "http://forwardindus.com/role/CondensedConsolidatedBalanceSheets": { "order": 2.0, "parentTag": "us-gaap_StockholdersEquity", "weight": 1.0 } }, "crdr": "credit", "lang": { "en-us": { "role": { "documentation": "Value received from shareholders in common stock-related transactions that are in excess of par value or stated value and amounts received from other stock-related transactions. Includes only common stock transactions (excludes preferred stock transactions). May be called contributed capital, capital in excess of par, capital surplus, or paid-in capital.", "label": "Additional paid-in capital" } } }, "localname": "AdditionalPaidInCapitalCommonStock", "nsuri": "http://fasb.org/us-gaap/2021-01-31", "presentation": [ "http://forwardindus.com/role/CondensedConsolidatedBalanceSheets" ], "xbrltype": "monetaryItemType" }, "us-gaap_AdditionalPaidInCapitalMember": { "auth_ref": [ "r91", "r92", "r93", "r282", "r283", "r284", "r305" ], "lang": { "en-us": { "role": { "documentation": "Excess of issue price over par or stated value of the entity's capital stock and amounts received from other transactions involving the entity's stock or stockholders.", "label": "Additional Paid-in Capital [Member]" } } }, "localname": "AdditionalPaidInCapitalMember", "nsuri": "http://fasb.org/us-gaap/2021-01-31", "presentation": [ "http://forwardindus.com/role/CondensedConsolidatedStatementsOfShareholdersEquity" ], "xbrltype": "domainItemType" }, "us-gaap_AdjustmentsToAdditionalPaidInCapitalSharebasedCompensationAndExerciseOfStockOptions": { "auth_ref": [], "crdr": "credit", "lang": { "en-us": { "role": { "documentation": "Amount of increase (decrease) to additional paid-in capital (APIC) for recognition and exercise of award under share-based payment arrangement.", "label": "Share-based compensation" } } }, "localname": "AdjustmentsToAdditionalPaidInCapitalSharebasedCompensationAndExerciseOfStockOptions", "nsuri": "http://fasb.org/us-gaap/2021-01-31", "presentation": [ "http://forwardindus.com/role/CondensedConsolidatedStatementsOfShareholdersEquity" ], "xbrltype": "monetaryItemType" }, "us-gaap_AdjustmentsToReconcileNetIncomeLossToCashProvidedByUsedInOperatingActivitiesAbstract": { "auth_ref": [], "lang": { "en-us": { "role": { "label": "Adjustments to reconcile net income to net cash provided by/(used in) operating activities:" } } }, "localname": "AdjustmentsToReconcileNetIncomeLossToCashProvidedByUsedInOperatingActivitiesAbstract", "nsuri": "http://fasb.org/us-gaap/2021-01-31", "presentation": [ "http://forwardindus.com/role/CondensedConsolidatedStatementsOfCashFlows" ], "xbrltype": "stringItemType" }, "us-gaap_AllowanceForDoubtfulAccountsReceivableCurrent": { "auth_ref": [ "r24", "r175", "r182" ], "crdr": "credit", "lang": { "en-us": { "role": { "documentation": "Amount of allowance for credit loss on accounts receivable, classified as current.", "label": "Allowances for doubtful accounts" } } }, "localname": "AllowanceForDoubtfulAccountsReceivableCurrent", "nsuri": "http://fasb.org/us-gaap/2021-01-31", "presentation": [ "http://forwardindus.com/role/AccountingPoliciesDetailsNarrative" ], "xbrltype": "monetaryItemType" }, "us-gaap_AllowanceForDoubtfulAccountsReceivableNoncurrent": { "auth_ref": [ "r25", "r175", "r182" ], "crdr": "credit", "lang": { "en-us": { "role": { "documentation": "Amount of allowance for credit loss on accounts receivable, classified as noncurrent.", "label": "Accounts Receivable, Allowance for Credit Loss, Noncurrent" } } }, "localname": "AllowanceForDoubtfulAccountsReceivableNoncurrent", "nsuri": "http://fasb.org/us-gaap/2021-01-31", "presentation": [ "http://forwardindus.com/role/AccountingPoliciesDetailsNarrative" ], "xbrltype": "monetaryItemType" }, "us-gaap_AllowanceForDoubtfulOtherReceivablesCurrent": { "auth_ref": [], "crdr": "credit", "lang": { "en-us": { "role": { "documentation": "Amount of allowance for credit loss on receivable, classified as other and current.", "label": "Allowances for the provisions" } } }, "localname": "AllowanceForDoubtfulOtherReceivablesCurrent", "nsuri": "http://fasb.org/us-gaap/2021-01-31", "presentation": [ "http://forwardindus.com/role/AccountingPoliciesDetailsNarrative" ], "xbrltype": "monetaryItemType" }, "us-gaap_AmortizationOfIntangibleAssets": { "auth_ref": [ "r76", "r187", "r194" ], "crdr": "debit", "lang": { "en-us": { "role": { "documentation": "The aggregate expense charged against earnings to allocate the cost of intangible assets (nonphysical assets not used in production) in a systematic and rational manner to the periods expected to benefit from such assets. As a noncash expense, this element is added back to net income when calculating cash provided by or used in operations using the indirect method.", "label": "Amortization of Intangible Assets" } } }, "localname": "AmortizationOfIntangibleAssets", "nsuri": "http://fasb.org/us-gaap/2021-01-31", "presentation": [ "http://forwardindus.com/role/IntangibleAssetsAndGoodwillDetailsNarrative" ], "xbrltype": "monetaryItemType" }, "us-gaap_AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareAmount": { "auth_ref": [ "r111" ], "lang": { "en-us": { "role": { "documentation": "Securities (including those issuable pursuant to contingent stock agreements) that could potentially dilute basic earnings per share (EPS) or earnings per unit (EPU) in the future that were not included in the computation of diluted EPS or EPU because to do so would increase EPS or EPU amounts or decrease loss per share or unit amounts for the period presented.", "label": "Total potentially dilutive shares" } } }, "localname": "AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareAmount", "nsuri": "http://fasb.org/us-gaap/2021-01-31", "presentation": [ "http://forwardindus.com/role/EarningslossPerShareDetails-AntidilutiveShares" ], "xbrltype": "sharesItemType" }, "us-gaap_AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareByAntidilutiveSecuritiesAxis": { "auth_ref": [ "r111" ], "lang": { "en-us": { "role": { "documentation": "Information by type of antidilutive security.", "label": "Antidilutive Securities [Axis]" } } }, "localname": "AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareByAntidilutiveSecuritiesAxis", "nsuri": "http://fasb.org/us-gaap/2021-01-31", "presentation": [ "http://forwardindus.com/role/EarningslossPerShareDetails-AntidilutiveShares" ], "xbrltype": "stringItemType" }, "us-gaap_AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareLineItems": { "auth_ref": [], "lang": { "en-us": { "role": { "documentation": "Line items represent financial concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes to the table.", "label": "Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]" } } }, "localname": "AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareLineItems", "nsuri": "http://fasb.org/us-gaap/2021-01-31", "presentation": [ "http://forwardindus.com/role/EarningslossPerShareDetails-AntidilutiveShares" ], "xbrltype": "stringItemType" }, "us-gaap_AntidilutiveSecuritiesNameDomain": { "auth_ref": [ "r111" ], "lang": { "en-us": { "role": { "documentation": "Incremental common shares attributable to securities that were not included in diluted earnings per share (EPS) because to do so would increase EPS amounts or decrease loss per share amounts for the period presented." } } }, "localname": "AntidilutiveSecuritiesNameDomain", "nsuri": "http://fasb.org/us-gaap/2021-01-31", "presentation": [ "http://forwardindus.com/role/EarningslossPerShareDetails-AntidilutiveShares" ], "xbrltype": "domainItemType" }, "us-gaap_ArrangementsAndNonarrangementTransactionsMember": { "auth_ref": [], "lang": { "en-us": { "role": { "documentation": "Collaborative arrangement and arrangement other than collaborative applicable to revenue-generating activity or operations." } } }, "localname": "ArrangementsAndNonarrangementTransactionsMember", "nsuri": "http://fasb.org/us-gaap/2021-01-31", "presentation": [ "http://forwardindus.com/role/DebtDetailsNarrative" ], "xbrltype": "domainItemType" }, "us-gaap_Assets": { "auth_ref": [ "r84", "r142", "r155", "r162", "r180", "r206", "r207", "r208", "r210", "r211", "r212", "r213", "r215", "r217", "r219", "r220", "r301", "r303", "r312", "r344", "r346", "r365", "r378" ], "calculation": { "http://forwardindus.com/role/CondensedConsolidatedBalanceSheets": { "order": null, "parentTag": null, "root": true, "weight": null } }, "crdr": "debit", "lang": { "en-us": { "role": { "documentation": "Sum of the carrying amounts as of the balance sheet date of all assets that are recognized. Assets are probable future economic benefits obtained or controlled by an entity as a result of past transactions or events.", "label": "Total assets", "totalLabel": "Total assets" } } }, "localname": "Assets", "nsuri": "http://fasb.org/us-gaap/2021-01-31", "presentation": [ "http://forwardindus.com/role/CondensedConsolidatedBalanceSheets", "http://forwardindus.com/role/SegmentsAndConcentrationsDetails1" ], "xbrltype": "monetaryItemType" }, "us-gaap_AssetsAbstract": { "auth_ref": [], "lang": { "en-us": { "role": { "label": "Assets" } } }, "localname": "AssetsAbstract", "nsuri": "http://fasb.org/us-gaap/2021-01-31", "presentation": [ "http://forwardindus.com/role/CondensedConsolidatedBalanceSheets" ], "xbrltype": "stringItemType" }, "us-gaap_AssetsCurrent": { "auth_ref": [ "r5", "r6", "r43", "r84", "r180", "r206", "r207", "r208", "r210", "r211", "r212", "r213", "r215", "r217", "r219", "r220", "r301", "r303", "r312", "r344", "r346" ], "calculation": { "http://forwardindus.com/role/CondensedConsolidatedBalanceSheets": { "order": 1.0, "parentTag": "us-gaap_Assets", "weight": 1.0 } }, "crdr": "debit", "lang": { "en-us": { "role": { "documentation": "Sum of the carrying amounts as of the balance sheet date of all assets that are expected to be realized in cash, sold, or consumed within one year (or the normal operating cycle, if longer). Assets are probable future economic benefits obtained or controlled by an entity as a result of past transactions or events.", "label": "Assets, Current", "totalLabel": "Total current assets" } } }, "localname": "AssetsCurrent", "nsuri": "http://fasb.org/us-gaap/2021-01-31", "presentation": [ "http://forwardindus.com/role/CondensedConsolidatedBalanceSheets" ], "xbrltype": "monetaryItemType" }, "us-gaap_AssetsCurrentAbstract": { "auth_ref": [], "lang": { "en-us": { "role": { "label": "Current assets:" } } }, "localname": "AssetsCurrentAbstract", "nsuri": "http://fasb.org/us-gaap/2021-01-31", "presentation": [ "http://forwardindus.com/role/CondensedConsolidatedBalanceSheets" ], "xbrltype": "stringItemType" }, "us-gaap_AwardTypeAxis": { "auth_ref": [ "r275", "r280" ], "lang": { "en-us": { "role": { "documentation": "Information by type of award under share-based payment arrangement.", "label": "Award Type [Axis]" } } }, "localname": "AwardTypeAxis", "nsuri": "http://fasb.org/us-gaap/2021-01-31", "presentation": [ "http://forwardindus.com/role/Share-basedCompensationDetailsNarrative" ], "xbrltype": "stringItemType" }, "us-gaap_BasisOfAccountingPolicyPolicyTextBlock": { "auth_ref": [], "lang": { "en-us": { "role": { "documentation": "Disclosure of accounting policy for basis of accounting, or basis of presentation, used to prepare the financial statements (for example, US Generally Accepted Accounting Principles, Other Comprehensive Basis of Accounting, IFRS).", "label": "Basis of Presentation" } } }, "localname": "BasisOfAccountingPolicyPolicyTextBlock", "nsuri": "http://fasb.org/us-gaap/2021-01-31", "presentation": [ "http://forwardindus.com/role/AccountingPoliciesPolicies" ], "xbrltype": "textBlockItemType" }, "us-gaap_Cash": { "auth_ref": [ "r29", "r346", "r396", "r397" ], "calculation": { "http://forwardindus.com/role/CondensedConsolidatedBalanceSheets": { "order": 1.0, "parentTag": "us-gaap_AssetsCurrent", "weight": 1.0 } }, "crdr": "debit", "lang": { "en-us": { "role": { "documentation": "Amount of currency on hand as well as demand deposits with banks or financial institutions. Includes other kinds of accounts that have the general characteristics of demand deposits. Excludes cash and cash equivalents within disposal group and discontinued operation.", "label": "Cash", "periodEndLabel": "Cash at end of period", "periodStartLabel": "Cash at beginning of period" } } }, "localname": "Cash", "nsuri": "http://fasb.org/us-gaap/2021-01-31", "presentation": [ "http://forwardindus.com/role/CondensedConsolidatedBalanceSheets", "http://forwardindus.com/role/CondensedConsolidatedStatementsOfCashFlows" ], "xbrltype": "monetaryItemType" }, "us-gaap_CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalentsPeriodIncreaseDecreaseExcludingExchangeRateEffect": { "auth_ref": [ "r72", "r313" ], "calculation": { "http://forwardindus.com/role/CondensedConsolidatedStatementsOfCashFlows": { "order": null, "parentTag": null, "root": true, "weight": null } }, "crdr": "debit", "lang": { "en-us": { "role": { "documentation": "Amount of increase (decrease) in cash and cash equivalents, and cash and cash equivalents restricted to withdrawal or usage; excluding effect from exchange rate change. Cash includes, but is not limited to, currency on hand, demand deposits with banks or financial institutions, and other accounts with general characteristics of demand deposits. Cash equivalents include, but are not limited to, short-term, highly liquid investments that are both readily convertible to known amounts of cash and so near their maturity that they present insignificant risk of changes in value because of changes in interest rates.", "label": "Cash, Cash Equivalents, Restricted Cash and Restricted Cash Equivalents, Period Increase (Decrease), Excluding Exchange Rate Effect", "totalLabel": "Net increase/(decrease) in cash" } } }, "localname": "CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalentsPeriodIncreaseDecreaseExcludingExchangeRateEffect", "nsuri": "http://fasb.org/us-gaap/2021-01-31", "presentation": [ "http://forwardindus.com/role/CondensedConsolidatedStatementsOfCashFlows" ], "xbrltype": "monetaryItemType" }, "us-gaap_CommitmentsAndContingencies": { "auth_ref": [ "r40", "r203", "r367", "r382" ], "crdr": "credit", "lang": { "en-us": { "role": { "documentation": "Represents the caption on the face of the balance sheet to indicate that the entity has entered into (1) purchase or supply arrangements that will require expending a portion of its resources to meet the terms thereof, and (2) is exposed to potential losses or, less frequently, gains, arising from (a) possible claims against a company's resources due to future performance under contract terms, and (b) possible losses or likely gains from uncertainties that will ultimately be resolved when one or more future events that are deemed likely to occur do occur or fail to occur.", "label": "Commitments and contingencies" } } }, "localname": "CommitmentsAndContingencies", "nsuri": "http://fasb.org/us-gaap/2021-01-31", "presentation": [ "http://forwardindus.com/role/CondensedConsolidatedBalanceSheets" ], "xbrltype": "monetaryItemType" }, "us-gaap_CommitmentsAndContingenciesDisclosureAbstract": { "auth_ref": [], "lang": { "en-us": { "role": { "label": "Commitments and Contingencies Disclosure [Abstract]" } } }, "localname": "CommitmentsAndContingenciesDisclosureAbstract", "nsuri": "http://fasb.org/us-gaap/2021-01-31", "xbrltype": "stringItemType" }, "us-gaap_CommonStockMember": { "auth_ref": [ "r91", "r92", "r305" ], "lang": { "en-us": { "role": { "documentation": "Stock that is subordinate to all other stock of the issuer.", "label": "Common Stock [Member]" } } }, "localname": "CommonStockMember", "nsuri": "http://fasb.org/us-gaap/2021-01-31", "presentation": [ "http://forwardindus.com/role/CondensedConsolidatedStatementsOfShareholdersEquity" ], "xbrltype": "domainItemType" }, "us-gaap_CommonStockParOrStatedValuePerShare": { "auth_ref": [ "r17" ], "lang": { "en-us": { "role": { "documentation": "Face amount or stated value per share of common stock.", "label": "Common stock, par or stated value per share (in dollars per share)" } } }, "localname": "CommonStockParOrStatedValuePerShare", "nsuri": "http://fasb.org/us-gaap/2021-01-31", "presentation": [ "http://forwardindus.com/role/CondensedConsolidatedBalanceSheetsParenthetical" ], "xbrltype": "perShareItemType" }, "us-gaap_CommonStockSharesAuthorized": { "auth_ref": [ "r17" ], "lang": { "en-us": { "role": { "documentation": "The maximum number of common shares permitted to be issued by an entity's charter and bylaws.", "label": "Common stock, shares authorized (in shares)" } } }, "localname": "CommonStockSharesAuthorized", "nsuri": "http://fasb.org/us-gaap/2021-01-31", "presentation": [ "http://forwardindus.com/role/CondensedConsolidatedBalanceSheetsParenthetical" ], "xbrltype": "sharesItemType" }, "us-gaap_CommonStockSharesIssued": { "auth_ref": [ "r17" ], "lang": { "en-us": { "role": { "documentation": "Total number of common shares of an entity that have been sold or granted to shareholders (includes common shares that were issued, repurchased and remain in the treasury). These shares represent capital invested by the firm's shareholders and owners, and may be all or only a portion of the number of shares authorized. Shares issued include shares outstanding and shares held in the treasury.", "label": "Common stock, shares issued (in shares)" } } }, "localname": "CommonStockSharesIssued", "nsuri": "http://fasb.org/us-gaap/2021-01-31", "presentation": [ "http://forwardindus.com/role/CondensedConsolidatedBalanceSheetsParenthetical" ], "xbrltype": "sharesItemType" }, "us-gaap_CommonStockSharesOutstanding": { "auth_ref": [ "r17", "r258" ], "lang": { "en-us": { "role": { "documentation": "Number of shares of common stock outstanding. Common stock represent the ownership interest in a corporation.", "label": "Common stock, shares outstanding (in shares)" } } }, "localname": "CommonStockSharesOutstanding", "nsuri": "http://fasb.org/us-gaap/2021-01-31", "presentation": [ "http://forwardindus.com/role/CondensedConsolidatedBalanceSheetsParenthetical" ], "xbrltype": "sharesItemType" }, "us-gaap_CommonStockValueOutstanding": { "auth_ref": [ "r17" ], "calculation": { "http://forwardindus.com/role/CondensedConsolidatedBalanceSheets": { "order": 1.0, "parentTag": "us-gaap_StockholdersEquity", "weight": 1.0 } }, "crdr": "credit", "lang": { "en-us": { "role": { "documentation": "Value of all classes of common stock held by shareholders. May be all or portion of the number of common shares authorized. These shares exclude common shares repurchased by the entity and held as treasury shares.", "label": "Common stock, par value $0.01 per share; 40,000,000 shares authorized; 10,061,185 shares issued and outstanding at December 31, 2021 and September 30, 2021" } } }, "localname": "CommonStockValueOutstanding", "nsuri": "http://fasb.org/us-gaap/2021-01-31", "presentation": [ "http://forwardindus.com/role/CondensedConsolidatedBalanceSheets" ], "xbrltype": "monetaryItemType" }, "us-gaap_ConcentrationRiskBenchmarkDomain": { "auth_ref": [ "r124", "r125", "r169", "r310", "r311", "r401" ], "lang": { "en-us": { "role": { "documentation": "The denominator in a calculation of a disclosed concentration risk percentage." } } }, "localname": "ConcentrationRiskBenchmarkDomain", "nsuri": "http://fasb.org/us-gaap/2021-01-31", "presentation": [ "http://forwardindus.com/role/SegmentsAndConcentrationsDetails1", "http://forwardindus.com/role/SegmentsAndConcentrationsDetailsNarrative" ], "xbrltype": "domainItemType" }, "us-gaap_ConcentrationRiskByBenchmarkAxis": { "auth_ref": [ "r124", "r125", "r169", "r310", "r311", "r395", "r401" ], "lang": { "en-us": { "role": { "documentation": "Information by benchmark of concentration risk.", "label": "Concentration Risk Benchmark [Axis]" } } }, "localname": "ConcentrationRiskByBenchmarkAxis", "nsuri": "http://fasb.org/us-gaap/2021-01-31", "presentation": [ "http://forwardindus.com/role/SegmentsAndConcentrationsDetails1", "http://forwardindus.com/role/SegmentsAndConcentrationsDetailsNarrative" ], "xbrltype": "stringItemType" }, "us-gaap_ConcentrationRiskByTypeAxis": { "auth_ref": [ "r124", "r125", "r169", "r310", "r311", "r395", "r401" ], "lang": { "en-us": { "role": { "documentation": "Information by type of concentration risk, for example, but not limited to, asset, liability, net assets, geographic, customer, employees, supplier, lender.", "label": "Concentration Risk Type [Axis]" } } }, "localname": "ConcentrationRiskByTypeAxis", "nsuri": "http://fasb.org/us-gaap/2021-01-31", "presentation": [ "http://forwardindus.com/role/SegmentsAndConcentrationsDetailsNarrative" ], "xbrltype": "stringItemType" }, "us-gaap_ConcentrationRiskPercentage1": { "auth_ref": [ "r124", "r125", "r169", "r310", "r311" ], "lang": { "en-us": { "role": { "documentation": "For an entity that discloses a concentration risk in relation to quantitative amount, which serves as the \"benchmark\" (or denominator) in the equation, this concept represents the concentration percentage derived from the division.", "label": "Concentration Risk, Percentage" } } }, "localname": "ConcentrationRiskPercentage1", "nsuri": "http://fasb.org/us-gaap/2021-01-31", "presentation": [ "http://forwardindus.com/role/SegmentsAndConcentrationsDetailsNarrative" ], "xbrltype": "percentItemType" }, "us-gaap_ConcentrationRiskTypeDomain": { "auth_ref": [ "r124", "r125", "r169", "r310", "r311", "r401" ], "lang": { "en-us": { "role": { "documentation": "For an entity that discloses a concentration risk as a percentage of some financial balance or benchmark, identifies the type (for example, asset, liability, net assets, geographic, customer, employees, supplier, lender) of the concentration." } } }, "localname": "ConcentrationRiskTypeDomain", "nsuri": "http://fasb.org/us-gaap/2021-01-31", "presentation": [ "http://forwardindus.com/role/SegmentsAndConcentrationsDetailsNarrative" ], "xbrltype": "domainItemType" }, "us-gaap_ContractWithCustomerAssetNet": { "auth_ref": [ "r264", "r266", "r268" ], "crdr": "debit", "lang": { "en-us": { "role": { "documentation": "Amount, after allowance for credit loss, of right to consideration in exchange for good or service transferred to customer when right is conditioned on something other than passage of time.", "label": "Contract assets" } } }, "localname": "ContractWithCustomerAssetNet", "nsuri": "http://fasb.org/us-gaap/2021-01-31", "presentation": [ "http://forwardindus.com/role/AccountingPoliciesDetailsNarrative" ], "xbrltype": "monetaryItemType" }, "us-gaap_ContractWithCustomerLiability": { "auth_ref": [ "r264", "r265", "r268" ], "crdr": "credit", "lang": { "en-us": { "role": { "documentation": "Amount of obligation to transfer good or service to customer for which consideration has been received or is receivable.", "label": "Contract liabilities" } } }, "localname": "ContractWithCustomerLiability", "nsuri": "http://fasb.org/us-gaap/2021-01-31", "presentation": [ "http://forwardindus.com/role/AccountingPoliciesDetailsNarrative" ], "xbrltype": "monetaryItemType" }, "us-gaap_CostOfRevenue": { "auth_ref": [ "r63", "r84", "r180", "r206", "r207", "r208", "r211", "r212", "r213", "r215", "r217", "r219", "r220", "r312" ], "calculation": { "http://forwardindus.com/role/CondensedConsolidatedStatementsOfOperations": { "order": 2.0, "parentTag": "us-gaap_GrossProfit", "weight": -1.0 } }, "crdr": "debit", "lang": { "en-us": { "role": { "documentation": "The aggregate cost of goods produced and sold and services rendered during the reporting period.", "label": "Cost of sales" } } }, "localname": "CostOfRevenue", "nsuri": "http://fasb.org/us-gaap/2021-01-31", "presentation": [ "http://forwardindus.com/role/CondensedConsolidatedStatementsOfOperations" ], "xbrltype": "monetaryItemType" }, "us-gaap_CostsAndExpensesRelatedParty": { "auth_ref": [ "r63" ], "crdr": "debit", "lang": { "en-us": { "role": { "documentation": "Costs of sales and operating expenses for the period incurred from transactions with related parties.", "label": "Service fees paid" } } }, "localname": "CostsAndExpensesRelatedParty", "nsuri": "http://fasb.org/us-gaap/2021-01-31", "presentation": [ "http://forwardindus.com/role/RelatedPartyTransactionsDetailsNarrative" ], "xbrltype": "monetaryItemType" }, "us-gaap_CustomerConcentrationRiskMember": { "auth_ref": [ "r123", "r169" ], "lang": { "en-us": { "role": { "documentation": "Reflects the percentage that revenues in the period from one or more significant customers is to net revenues, as defined by the entity, such as total net revenues, product line revenues, segment revenues. The risk is the materially adverse effects of loss of a significant customer.", "label": "Customer Concentration Risk [Member]" } } }, "localname": "CustomerConcentrationRiskMember", "nsuri": "http://fasb.org/us-gaap/2021-01-31", "presentation": [ "http://forwardindus.com/role/SegmentsAndConcentrationsDetailsNarrative" ], "xbrltype": "domainItemType" }, "us-gaap_CustomerRelationshipsMember": { "auth_ref": [ "r299" ], "lang": { "en-us": { "role": { "documentation": "Customer relationship that exists between an entity and its customer, for example, but not limited to, tenant relationships.", "label": "Customer Relationships [Member]" } } }, "localname": "CustomerRelationshipsMember", "nsuri": "http://fasb.org/us-gaap/2021-01-31", "presentation": [ "http://forwardindus.com/role/IntangibleAssetsAndGoodwillDetails-IntangibleAssets" ], "xbrltype": "domainItemType" }, "us-gaap_DebtDisclosureAbstract": { "auth_ref": [], "lang": { "en-us": { "role": { "label": "Debt Disclosure [Abstract]" } } }, "localname": "DebtDisclosureAbstract", "nsuri": "http://fasb.org/us-gaap/2021-01-31", "xbrltype": "stringItemType" }, "us-gaap_DebtDisclosureTextBlock": { "auth_ref": [ "r82", "r227", "r228", "r229", "r230", "r231", "r232", "r233", "r238", "r245", "r246", "r248", "r256" ], "lang": { "en-us": { "role": { "documentation": "The entire disclosure for information about short-term and long-term debt arrangements, which includes amounts of borrowings under each line of credit, note payable, commercial paper issue, bonds indenture, debenture issue, own-share lending arrangements and any other contractual agreement to repay funds, and about the underlying arrangements, rationale for a classification as long-term, including repayment terms, interest rates, collateral provided, restrictions on use of assets and activities, whether or not in compliance with debt covenants, and other matters important to users of the financial statements, such as the effects of refinancing and noncompliance with debt covenants.", "label": "DEBT" } } }, "localname": "DebtDisclosureTextBlock", "nsuri": "http://fasb.org/us-gaap/2021-01-31", "presentation": [ "http://forwardindus.com/role/Debt" ], "xbrltype": "textBlockItemType" }, "us-gaap_DebtInstrumentFaceAmount": { "auth_ref": [ "r221", "r250", "r251", "r322", "r324", "r325" ], "crdr": "credit", "lang": { "en-us": { "role": { "documentation": "Face (par) amount of debt instrument at time of issuance.", "label": "Debt face amount" } } }, "localname": "DebtInstrumentFaceAmount", "nsuri": "http://fasb.org/us-gaap/2021-01-31", "presentation": [ "http://forwardindus.com/role/DebtDetailsNarrative", "http://forwardindus.com/role/RelatedPartyTransactionsDetailsNarrative" ], "xbrltype": "monetaryItemType" }, "us-gaap_DebtInstrumentInterestRateStatedPercentage": { "auth_ref": [ "r36", "r222" ], "lang": { "en-us": { "role": { "documentation": "Contractual interest rate for funds borrowed, under the debt agreement.", "label": "Debt interest rate" } } }, "localname": "DebtInstrumentInterestRateStatedPercentage", "nsuri": "http://fasb.org/us-gaap/2021-01-31", "presentation": [ "http://forwardindus.com/role/DebtDetailsNarrative", "http://forwardindus.com/role/RelatedPartyTransactionsDetailsNarrative" ], "xbrltype": "percentItemType" }, "us-gaap_DebtInstrumentLineItems": { "auth_ref": [], "lang": { "en-us": { "role": { "documentation": "Line items represent financial concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes to the table.", "label": "Debt Instrument [Line Items]" } } }, "localname": "DebtInstrumentLineItems", "nsuri": "http://fasb.org/us-gaap/2021-01-31", "presentation": [ "http://forwardindus.com/role/DebtDetailsNarrative" ], "xbrltype": "stringItemType" }, "us-gaap_DebtInstrumentMaturityDate": { "auth_ref": [ "r37", "r224", "r308" ], "lang": { "en-us": { "role": { "documentation": "Date when the debt instrument is scheduled to be fully repaid, in YYYY-MM-DD format.", "label": "Debt maturity date" } } }, "localname": "DebtInstrumentMaturityDate", "nsuri": "http://fasb.org/us-gaap/2021-01-31", "presentation": [ "http://forwardindus.com/role/DebtDetailsNarrative", "http://forwardindus.com/role/RelatedPartyTransactionsDetailsNarrative" ], "xbrltype": "dateItemType" }, "us-gaap_DebtInstrumentPeriodicPayment": { "auth_ref": [ "r38", "r374" ], "crdr": "debit", "lang": { "en-us": { "role": { "documentation": "Amount of the required periodic payments including both interest and principal payments.", "label": "Periodic payment amount" } } }, "localname": "DebtInstrumentPeriodicPayment", "nsuri": "http://fasb.org/us-gaap/2021-01-31", "presentation": [ "http://forwardindus.com/role/DebtDetailsNarrative" ], "xbrltype": "monetaryItemType" }, "us-gaap_DebtInstrumentTable": { "auth_ref": [ "r38", "r83", "r89", "r221", "r222", "r223", "r224", "r225", "r226", "r228", "r234", "r235", "r236", "r237", "r239", "r240", "r241", "r242", "r243", "r244", "r247", "r250", "r251", "r252", "r253", "r259", "r260", "r261", "r262", "r321", "r322", "r324", "r325", "r375" ], "lang": { "en-us": { "role": { "documentation": "A table or schedule providing information pertaining to long-term debt instruments or arrangements, including identification, terms, features, collateral requirements and other information necessary to a fair presentation. These are debt arrangements that originally required repayment more than twelve months after issuance or greater than the normal operating cycle of the company, if longer.", "label": "Schedule of Long-term Debt Instruments [Table]" } } }, "localname": "DebtInstrumentTable", "nsuri": "http://fasb.org/us-gaap/2021-01-31", "presentation": [ "http://forwardindus.com/role/DebtDetailsNarrative" ], "xbrltype": "stringItemType" }, "us-gaap_DeferredCompensationLiabilityClassifiedNoncurrent": { "auth_ref": [], "calculation": { "http://forwardindus.com/role/CondensedConsolidatedBalanceSheets": { "order": 3.0, "parentTag": "us-gaap_LiabilitiesNoncurrent", "weight": 1.0 } }, "crdr": "credit", "lang": { "en-us": { "role": { "documentation": "Aggregate carrying value as of the balance sheet date of the liabilities for all deferred compensation arrangements payable beyond one year (or the operating cycle, if longer).", "label": "Earnout consideration, less current portion" } } }, "localname": "DeferredCompensationLiabilityClassifiedNoncurrent", "nsuri": "http://fasb.org/us-gaap/2021-01-31", "presentation": [ "http://forwardindus.com/role/CondensedConsolidatedBalanceSheets" ], "xbrltype": "monetaryItemType" }, "us-gaap_DeferredCompensationLiabilityCurrent": { "auth_ref": [ "r271", "r272" ], "calculation": { "http://forwardindus.com/role/CondensedConsolidatedBalanceSheets": { "order": 5.0, "parentTag": "us-gaap_LiabilitiesCurrent", "weight": 1.0 } }, "crdr": "credit", "lang": { "en-us": { "role": { "documentation": "Aggregate carrying value as of the balance sheet date of the liabilities for all deferred compensation arrangements payable within one year (or the operating cycle, if longer). Represents currently earned compensation under compensation arrangements that is not actually paid until a later date.", "label": "Current portion of earnout consideration" } } }, "localname": "DeferredCompensationLiabilityCurrent", "nsuri": "http://fasb.org/us-gaap/2021-01-31", "presentation": [ "http://forwardindus.com/role/CondensedConsolidatedBalanceSheets" ], "xbrltype": "monetaryItemType" }, "us-gaap_DeferredRevenueCurrent": { "auth_ref": [ "r26" ], "calculation": { "http://forwardindus.com/role/CondensedConsolidatedBalanceSheets": { "order": 4.0, "parentTag": "us-gaap_LiabilitiesCurrent", "weight": 1.0 } }, "crdr": "credit", "lang": { "en-us": { "role": { "documentation": "Amount of deferred income and obligation to transfer product and service to customer for which consideration has been received or is receivable, classified as current.", "label": "Deferred income" } } }, "localname": "DeferredRevenueCurrent", "nsuri": "http://fasb.org/us-gaap/2021-01-31", "presentation": [ "http://forwardindus.com/role/CondensedConsolidatedBalanceSheets" ], "xbrltype": "monetaryItemType" }, "us-gaap_DepreciationAndAmortization": { "auth_ref": [ "r76", "r198" ], "crdr": "debit", "lang": { "en-us": { "role": { "documentation": "The current period expense charged against earnings on long-lived, physical assets not used in production, and which are not intended for resale, to allocate or recognize the cost of such assets over their useful lives; or to record the reduction in book value of an intangible asset over the benefit period of such asset; or to reflect consumption during the period of an asset that is not used in production.", "label": "Depreciation, Depletion and Amortization, Nonproduction", "verboseLabel": "Depreciation and amortization" } } }, "localname": "DepreciationAndAmortization", "nsuri": "http://fasb.org/us-gaap/2021-01-31", "presentation": [ "http://forwardindus.com/role/SegmentsAndConcentrationsDetails" ], "xbrltype": "monetaryItemType" }, "us-gaap_DepreciationDepletionAndAmortization": { "auth_ref": [ "r76", "r137" ], "calculation": { "http://forwardindus.com/role/CondensedConsolidatedStatementsOfCashFlows": { "order": 3.0, "parentTag": "us-gaap_NetCashProvidedByUsedInOperatingActivities", "weight": 1.0 } }, "crdr": "debit", "lang": { "en-us": { "role": { "documentation": "The aggregate expense recognized in the current period that allocates the cost of tangible assets, intangible assets, or depleting assets to periods that benefit from use of the assets.", "label": "Depreciation and amortization" } } }, "localname": "DepreciationDepletionAndAmortization", "nsuri": "http://fasb.org/us-gaap/2021-01-31", "presentation": [ "http://forwardindus.com/role/CondensedConsolidatedStatementsOfCashFlows" ], "xbrltype": "monetaryItemType" }, "us-gaap_DisclosureOfCompensationRelatedCostsShareBasedPaymentsTextBlock": { "auth_ref": [ "r286" ], "lang": { "en-us": { "role": { "documentation": "The entire disclosure for share-based payment arrangement.", "label": "SHARE-BASED COMPENSATION" } } }, "localname": "DisclosureOfCompensationRelatedCostsShareBasedPaymentsTextBlock", "nsuri": "http://fasb.org/us-gaap/2021-01-31", "presentation": [ "http://forwardindus.com/role/Share-basedCompensation" ], "xbrltype": "textBlockItemType" }, "us-gaap_DisclosureOfCompensationRelatedCostsSharebasedPaymentsAbstract": { "auth_ref": [], "lang": { "en-us": { "role": { "label": "Share-based Payment Arrangement [Abstract]" } } }, "localname": "DisclosureOfCompensationRelatedCostsSharebasedPaymentsAbstract", "nsuri": "http://fasb.org/us-gaap/2021-01-31", "xbrltype": "stringItemType" }, "us-gaap_DueToAffiliateCurrent": { "auth_ref": [ "r13", "r86", "r339", "r398" ], "calculation": { "http://forwardindus.com/role/CondensedConsolidatedBalanceSheets": { "order": 3.0, "parentTag": "us-gaap_LiabilitiesCurrent", "weight": 1.0 } }, "crdr": "credit", "lang": { "en-us": { "role": { "documentation": "Amount of payable due to an entity that is affiliated with the reporting entity by means of direct or indirect ownership. Used to reflect the current portion of the liabilities (due within one year or within the normal operating cycle if longer).", "label": "Due to Forward China" } } }, "localname": "DueToAffiliateCurrent", "nsuri": "http://fasb.org/us-gaap/2021-01-31", "presentation": [ "http://forwardindus.com/role/CondensedConsolidatedBalanceSheets" ], "xbrltype": "monetaryItemType" }, "us-gaap_EarningsPerShareAbstract": { "auth_ref": [], "lang": { "en-us": { "role": { "label": "Earnings per share:", "verboseLabel": "Earnings Per Share [Abstract]" } } }, "localname": "EarningsPerShareAbstract", "nsuri": "http://fasb.org/us-gaap/2021-01-31", "presentation": [ "http://forwardindus.com/role/CondensedConsolidatedStatementsOfOperations" ], "xbrltype": "stringItemType" }, "us-gaap_EarningsPerShareBasic": { "auth_ref": [ "r59", "r96", "r97", "r98", "r99", "r100", "r104", "r106", "r108", "r109", "r110", "r114", "r115", "r306", "r307", "r370", "r384" ], "lang": { "en-us": { "role": { "documentation": "The amount of net income (loss) for the period per each share of common stock or unit outstanding during the reporting period.", "label": "Basic" } } }, "localname": "EarningsPerShareBasic", "nsuri": "http://fasb.org/us-gaap/2021-01-31", "presentation": [ "http://forwardindus.com/role/CondensedConsolidatedStatementsOfOperations", "http://forwardindus.com/role/EarningslossPerShareDetails-earningPerShare" ], "xbrltype": "perShareItemType" }, "us-gaap_EarningsPerShareBasicAndDilutedAbstract": { "auth_ref": [], "lang": { "en-us": { "role": { "verboseLabel": "Earnings per share:" } } }, "localname": "EarningsPerShareBasicAndDilutedAbstract", "nsuri": "http://fasb.org/us-gaap/2021-01-31", "presentation": [ "http://forwardindus.com/role/EarningslossPerShareDetails-earningPerShare" ], "xbrltype": "stringItemType" }, "us-gaap_EarningsPerShareDiluted": { "auth_ref": [ "r59", "r96", "r97", "r98", "r99", "r100", "r106", "r108", "r109", "r110", "r114", "r115", "r306", "r307", "r370", "r384" ], "lang": { "en-us": { "role": { "documentation": "The amount of net income (loss) for the period available to each share of common stock or common unit outstanding during the reporting period and to each share or unit that would have been outstanding assuming the issuance of common shares or units for all dilutive potential common shares or units outstanding during the reporting period.", "label": "Diluted" } } }, "localname": "EarningsPerShareDiluted", "nsuri": "http://fasb.org/us-gaap/2021-01-31", "presentation": [ "http://forwardindus.com/role/CondensedConsolidatedStatementsOfOperations", "http://forwardindus.com/role/EarningslossPerShareDetails-earningPerShare" ], "xbrltype": "perShareItemType" }, "us-gaap_EarningsPerShareTextBlock": { "auth_ref": [ "r111", "r112", "r113", "r116" ], "lang": { "en-us": { "role": { "documentation": "The entire disclosure for earnings per share.", "label": "EARNINGS PER SHARE" } } }, "localname": "EarningsPerShareTextBlock", "nsuri": "http://fasb.org/us-gaap/2021-01-31", "presentation": [ "http://forwardindus.com/role/EarningsPerShare" ], "xbrltype": "textBlockItemType" }, "us-gaap_EmployeeServiceShareBasedCompensationNonvestedAwardsTotalCompensationCostNotYetRecognizedPeriodForRecognition1": { "auth_ref": [ "r279" ], "lang": { "en-us": { "role": { "documentation": "Weighted-average period over which cost not yet recognized is expected to be recognized for award under share-based payment arrangement, in 'PnYnMnDTnHnMnS' format, for example, 'P1Y5M13D' represents reported fact of one year, five months, and thirteen days.", "label": "Unrecognized compensation cost weighted average vesting period" } } }, "localname": "EmployeeServiceShareBasedCompensationNonvestedAwardsTotalCompensationCostNotYetRecognizedPeriodForRecognition1", "nsuri": "http://fasb.org/us-gaap/2021-01-31", "presentation": [ "http://forwardindus.com/role/Share-basedCompensationDetailsNarrative" ], "xbrltype": "durationItemType" }, "us-gaap_EmployeeServiceShareBasedCompensationNonvestedAwardsTotalCompensationCostNotYetRecognizedStockOptions": { "auth_ref": [ "r279" ], "crdr": "debit", "lang": { "en-us": { "role": { "documentation": "Amount of cost to be recognized for option under share-based payment arrangement.", "label": "Unrecognized compensation cost" } } }, "localname": "EmployeeServiceShareBasedCompensationNonvestedAwardsTotalCompensationCostNotYetRecognizedStockOptions", "nsuri": "http://fasb.org/us-gaap/2021-01-31", "presentation": [ "http://forwardindus.com/role/Share-basedCompensationDetailsNarrative" ], "xbrltype": "monetaryItemType" }, "us-gaap_EntityWideRevenueMajorCustomerLineItems": { "auth_ref": [], "lang": { "en-us": { "role": { "documentation": "Line items represent financial concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes to the table.", "label": "Revenue, Major Customer [Line Items]" } } }, "localname": "EntityWideRevenueMajorCustomerLineItems", "nsuri": "http://fasb.org/us-gaap/2021-01-31", "presentation": [ "http://forwardindus.com/role/SegmentsAndConcentrationsDetailsNarrative" ], "xbrltype": "stringItemType" }, "us-gaap_EquityComponentDomain": { "auth_ref": [ "r0", "r52", "r53", "r54", "r91", "r92", "r93", "r95", "r101", "r103", "r117", "r181", "r258", "r263", "r282", "r283", "r284", "r294", "r295", "r305", "r314", "r315", "r316", "r317", "r318", "r319", "r390", "r391", "r392", "r422" ], "lang": { "en-us": { "role": { "documentation": "Components of equity are the parts of the total Equity balance including that which is allocated to common, preferred, treasury stock, retained earnings, etc." } } }, "localname": "EquityComponentDomain", "nsuri": "http://fasb.org/us-gaap/2021-01-31", "presentation": [ "http://forwardindus.com/role/CondensedConsolidatedStatementsOfShareholdersEquity" ], "xbrltype": "domainItemType" }, "us-gaap_FairValueDisclosuresAbstract": { "auth_ref": [], "lang": { "en-us": { "role": { "label": "Fair Value Disclosures [Abstract]" } } }, "localname": "FairValueDisclosuresAbstract", "nsuri": "http://fasb.org/us-gaap/2021-01-31", "xbrltype": "stringItemType" }, "us-gaap_FairValueDisclosuresTextBlock": { "auth_ref": [ "r309" ], "lang": { "en-us": { "role": { "documentation": "The entire disclosure for the fair value of financial instruments (as defined), including financial assets and financial liabilities (collectively, as defined), and the measurements of those instruments as well as disclosures related to the fair value of non-financial assets and liabilities. Such disclosures about the financial instruments, assets, and liabilities would include: (1) the fair value of the required items together with their carrying amounts (as appropriate); (2) for items for which it is not practicable to estimate fair value, disclosure would include: (a) information pertinent to estimating fair value (including, carrying amount, effective interest rate, and maturity, and (b) the reasons why it is not practicable to estimate fair value; (3) significant concentrations of credit risk including: (a) information about the activity, region, or economic characteristics identifying a concentration, (b) the maximum amount of loss the entity is exposed to based on the gross fair value of the related item, (c) policy for requiring collateral or other security and information as to accessing such collateral or security, and (d) the nature and brief description of such collateral or security; (4) quantitative information about market risks and how such risks are managed; (5) for items measured on both a recurring and nonrecurring basis information regarding the inputs used to develop the fair value measurement; and (6) for items presented in the financial statement for which fair value measurement is elected: (a) information necessary to understand the reasons for the election, (b) discussion of the effect of fair value changes on earnings, (c) a description of [similar groups] items for which the election is made and the relation thereof to the balance sheet, the aggregate carrying value of items included in the balance sheet that are not eligible for the election; (7) all other required (as defined) and desired information.", "label": "FAIR VALUE MEASUREMENTS" } } }, "localname": "FairValueDisclosuresTextBlock", "nsuri": "http://fasb.org/us-gaap/2021-01-31", "presentation": [ "http://forwardindus.com/role/FairValueMeasurements" ], "xbrltype": "textBlockItemType" }, "us-gaap_FairValueMeasurementPolicyPolicyTextBlock": { "auth_ref": [], "lang": { "en-us": { "role": { "documentation": "Disclosure of accounting policy for fair value measurements of financial and non-financial assets, liabilities and instruments classified in shareholders' equity. Disclosures include, but are not limited to, how an entity that manages a group of financial assets and liabilities on the basis of its net exposure measures the fair value of those assets and liabilities.", "label": "Fair Value Measurements" } } }, "localname": "FairValueMeasurementPolicyPolicyTextBlock", "nsuri": "http://fasb.org/us-gaap/2021-01-31", "presentation": [ "http://forwardindus.com/role/AccountingPoliciesPolicies" ], "xbrltype": "textBlockItemType" }, "us-gaap_FiniteLivedIntangibleAssetsAccumulatedAmortization": { "auth_ref": [ "r193" ], "crdr": "credit", "lang": { "en-us": { "role": { "documentation": "Accumulated amount of amortization of assets, excluding financial assets and goodwill, lacking physical substance with a finite life.", "label": "Accumulated Amortization" } } }, "localname": "FiniteLivedIntangibleAssetsAccumulatedAmortization", "nsuri": "http://fasb.org/us-gaap/2021-01-31", "presentation": [ "http://forwardindus.com/role/IntangibleAssetsAndGoodwillDetails-IntangibleAssets" ], "xbrltype": "monetaryItemType" }, "us-gaap_FiniteLivedIntangibleAssetsAmortizationExpenseAfterYearFive": { "auth_ref": [], "calculation": { "http://forwardindus.com/role/IntangibleAssetsAndGoodwillDetails-EstimatedAmortizationExpense": { "order": 6.0, "parentTag": "us-gaap_FiniteLivedIntangibleAssetsNet", "weight": 1.0 } }, "crdr": "debit", "lang": { "en-us": { "role": { "documentation": "Amount of amortization for asset, excluding financial asset and goodwill, lacking physical substance with finite life expected to be recognized after fifth fiscal year following current fiscal year. Excludes interim and annual periods when interim periods are reported from current statement of financial position date (rolling approach).", "label": "Thereafter" } } }, "localname": "FiniteLivedIntangibleAssetsAmortizationExpenseAfterYearFive", "nsuri": "http://fasb.org/us-gaap/2021-01-31", "presentation": [ "http://forwardindus.com/role/IntangibleAssetsAndGoodwillDetails-EstimatedAmortizationExpense" ], "xbrltype": "monetaryItemType" }, "us-gaap_FiniteLivedIntangibleAssetsAmortizationExpenseNextTwelveMonths": { "auth_ref": [ "r195" ], "calculation": { "http://forwardindus.com/role/IntangibleAssetsAndGoodwillDetails-EstimatedAmortizationExpense": { "order": 2.0, "parentTag": "us-gaap_FiniteLivedIntangibleAssetsNet", "weight": 1.0 } }, "crdr": "debit", "lang": { "en-us": { "role": { "documentation": "Amount of amortization for assets, excluding financial assets and goodwill, lacking physical substance with finite life expected to be recognized in next fiscal year following current fiscal year. Excludes interim and annual periods when interim periods are reported from current statement of financial position date (rolling approach).", "label": "Fiscal 2023" } } }, "localname": "FiniteLivedIntangibleAssetsAmortizationExpenseNextTwelveMonths", "nsuri": "http://fasb.org/us-gaap/2021-01-31", "presentation": [ "http://forwardindus.com/role/IntangibleAssetsAndGoodwillDetails-EstimatedAmortizationExpense" ], "xbrltype": "monetaryItemType" }, "us-gaap_FiniteLivedIntangibleAssetsAmortizationExpenseRemainderOfFiscalYear": { "auth_ref": [], "calculation": { "http://forwardindus.com/role/IntangibleAssetsAndGoodwillDetails-EstimatedAmortizationExpense": { "order": 1.0, "parentTag": "us-gaap_FiniteLivedIntangibleAssetsNet", "weight": 1.0 } }, "crdr": "debit", "lang": { "en-us": { "role": { "documentation": "Amount of amortization for assets, excluding financial assets and goodwill, lacking physical substance with finite life expected to be recognized in remainder of current fiscal year.", "label": "Remainder of Fiscal 2022" } } }, "localname": "FiniteLivedIntangibleAssetsAmortizationExpenseRemainderOfFiscalYear", "nsuri": "http://fasb.org/us-gaap/2021-01-31", "presentation": [ "http://forwardindus.com/role/IntangibleAssetsAndGoodwillDetails-EstimatedAmortizationExpense" ], "xbrltype": "monetaryItemType" }, "us-gaap_FiniteLivedIntangibleAssetsAmortizationExpenseTableTextBlock": { "auth_ref": [], "lang": { "en-us": { "role": { "documentation": "Tabular disclosure of amortization expense of assets, excluding financial assets, that lack physical substance, having a limited useful life.", "label": "Estimated amortization expense" } } }, "localname": "FiniteLivedIntangibleAssetsAmortizationExpenseTableTextBlock", "nsuri": "http://fasb.org/us-gaap/2021-01-31", "presentation": [ "http://forwardindus.com/role/IntangibleAssetsAndGoodwillTables" ], "xbrltype": "textBlockItemType" }, "us-gaap_FiniteLivedIntangibleAssetsAmortizationExpenseYearFour": { "auth_ref": [ "r195" ], "calculation": { "http://forwardindus.com/role/IntangibleAssetsAndGoodwillDetails-EstimatedAmortizationExpense": { "order": 5.0, "parentTag": "us-gaap_FiniteLivedIntangibleAssetsNet", "weight": 1.0 } }, "crdr": "debit", "lang": { "en-us": { "role": { "documentation": "Amount of amortization for assets, excluding financial assets and goodwill, lacking physical substance with finite life expected to be recognized in fourth fiscal year following current fiscal year. Excludes interim and annual periods when interim periods are reported from current statement of financial position date (rolling approach).", "label": "Fiscal 2026" } } }, "localname": "FiniteLivedIntangibleAssetsAmortizationExpenseYearFour", "nsuri": "http://fasb.org/us-gaap/2021-01-31", "presentation": [ "http://forwardindus.com/role/IntangibleAssetsAndGoodwillDetails-EstimatedAmortizationExpense" ], "xbrltype": "monetaryItemType" }, "us-gaap_FiniteLivedIntangibleAssetsAmortizationExpenseYearThree": { "auth_ref": [ "r195" ], "calculation": { "http://forwardindus.com/role/IntangibleAssetsAndGoodwillDetails-EstimatedAmortizationExpense": { "order": 4.0, "parentTag": "us-gaap_FiniteLivedIntangibleAssetsNet", "weight": 1.0 } }, "crdr": "debit", "lang": { "en-us": { "role": { "documentation": "Amount of amortization for assets, excluding financial assets and goodwill, lacking physical substance with finite life expected to be recognized in third fiscal year following current fiscal year. Excludes interim and annual periods when interim periods are reported from current statement of financial position date (rolling approach).", "label": "Fiscal 2025" } } }, "localname": "FiniteLivedIntangibleAssetsAmortizationExpenseYearThree", "nsuri": "http://fasb.org/us-gaap/2021-01-31", "presentation": [ "http://forwardindus.com/role/IntangibleAssetsAndGoodwillDetails-EstimatedAmortizationExpense" ], "xbrltype": "monetaryItemType" }, "us-gaap_FiniteLivedIntangibleAssetsAmortizationExpenseYearTwo": { "auth_ref": [ "r195" ], "calculation": { "http://forwardindus.com/role/IntangibleAssetsAndGoodwillDetails-EstimatedAmortizationExpense": { "order": 3.0, "parentTag": "us-gaap_FiniteLivedIntangibleAssetsNet", "weight": 1.0 } }, "crdr": "debit", "lang": { "en-us": { "role": { "documentation": "Amount of amortization for assets, excluding financial assets and goodwill, lacking physical substance with finite life expected to be recognized in second fiscal year following current fiscal year. Excludes interim and annual periods when interim periods are reported from current statement of financial position date (rolling approach).", "label": "Fiscal 2024" } } }, "localname": "FiniteLivedIntangibleAssetsAmortizationExpenseYearTwo", "nsuri": "http://fasb.org/us-gaap/2021-01-31", "presentation": [ "http://forwardindus.com/role/IntangibleAssetsAndGoodwillDetails-EstimatedAmortizationExpense" ], "xbrltype": "monetaryItemType" }, "us-gaap_FiniteLivedIntangibleAssetsByMajorClassAxis": { "auth_ref": [ "r188", "r189", "r193", "r196", "r348", "r349" ], "lang": { "en-us": { "role": { "documentation": "Information by major type or class of finite-lived intangible assets.", "label": "Finite-Lived Intangible Assets by Major Class [Axis]" } } }, "localname": "FiniteLivedIntangibleAssetsByMajorClassAxis", "nsuri": "http://fasb.org/us-gaap/2021-01-31", "presentation": [ "http://forwardindus.com/role/IntangibleAssetsAndGoodwillDetails-IntangibleAssets" ], "xbrltype": "stringItemType" }, "us-gaap_FiniteLivedIntangibleAssetsGross": { "auth_ref": [ "r193", "r349" ], "crdr": "debit", "lang": { "en-us": { "role": { "documentation": "Amount before amortization of assets, excluding financial assets and goodwill, lacking physical substance with a finite life.", "label": "Gross Carrying Amount" } } }, "localname": "FiniteLivedIntangibleAssetsGross", "nsuri": "http://fasb.org/us-gaap/2021-01-31", "presentation": [ "http://forwardindus.com/role/IntangibleAssetsAndGoodwillDetails-IntangibleAssets" ], "xbrltype": "monetaryItemType" }, "us-gaap_FiniteLivedIntangibleAssetsLineItems": { "auth_ref": [], "lang": { "en-us": { "role": { "documentation": "Line items represent financial concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes to the table.", "label": "Finite-Lived Intangible Assets [Line Items]" } } }, "localname": "FiniteLivedIntangibleAssetsLineItems", "nsuri": "http://fasb.org/us-gaap/2021-01-31", "presentation": [ "http://forwardindus.com/role/IntangibleAssetsAndGoodwillDetails-IntangibleAssets" ], "xbrltype": "stringItemType" }, "us-gaap_FiniteLivedIntangibleAssetsMajorClassNameDomain": { "auth_ref": [ "r188", "r192" ], "lang": { "en-us": { "role": { "documentation": "The major class of finite-lived intangible asset (for example, patents, trademarks, copyrights, etc.) A major class is composed of intangible assets that can be grouped together because they are similar, either by their nature or by their use in the operations of a company." } } }, "localname": "FiniteLivedIntangibleAssetsMajorClassNameDomain", "nsuri": "http://fasb.org/us-gaap/2021-01-31", "presentation": [ "http://forwardindus.com/role/IntangibleAssetsAndGoodwillDetails-IntangibleAssets" ], "xbrltype": "domainItemType" }, "us-gaap_FiniteLivedIntangibleAssetsNet": { "auth_ref": [ "r193", "r348" ], "calculation": { "http://forwardindus.com/role/IntangibleAssetsAndGoodwillDetails-EstimatedAmortizationExpense": { "order": null, "parentTag": null, "root": true, "weight": null } }, "crdr": "debit", "lang": { "en-us": { "role": { "documentation": "Amount after amortization of assets, excluding financial assets and goodwill, lacking physical substance with a finite life.", "label": "Net Carrying Amount", "totalLabel": "Total" } } }, "localname": "FiniteLivedIntangibleAssetsNet", "nsuri": "http://fasb.org/us-gaap/2021-01-31", "presentation": [ "http://forwardindus.com/role/IntangibleAssetsAndGoodwillDetails-EstimatedAmortizationExpense", "http://forwardindus.com/role/IntangibleAssetsAndGoodwillDetails-IntangibleAssets" ], "xbrltype": "monetaryItemType" }, "us-gaap_GainsLossesOnExtinguishmentOfDebt": { "auth_ref": [ "r76", "r254", "r255" ], "calculation": { "http://forwardindus.com/role/CondensedConsolidatedStatementsOfCashFlows": { "order": 5.0, "parentTag": "us-gaap_NetCashProvidedByUsedInOperatingActivities", "weight": -1.0 }, "http://forwardindus.com/role/CondensedConsolidatedStatementsOfOperations": { "order": 2.0, "parentTag": "us-gaap_IncomeLossFromContinuingOperationsBeforeIncomeTaxesExtraordinaryItemsNoncontrollingInterest", "weight": 1.0 } }, "crdr": "credit", "lang": { "en-us": { "role": { "documentation": "Difference between the fair value of payments made and the carrying amount of debt which is extinguished prior to maturity.", "label": "Gain (Loss) on Extinguishment of Debt", "negatedLabel": "Gain on forgiveness of note payable" } } }, "localname": "GainsLossesOnExtinguishmentOfDebt", "nsuri": "http://fasb.org/us-gaap/2021-01-31", "presentation": [ "http://forwardindus.com/role/CondensedConsolidatedStatementsOfCashFlows", "http://forwardindus.com/role/CondensedConsolidatedStatementsOfOperations" ], "xbrltype": "monetaryItemType" }, "us-gaap_GeneralAndAdministrativeExpense": { "auth_ref": [ "r64" ], "calculation": { "http://forwardindus.com/role/CondensedConsolidatedStatementsOfOperations": { "order": 3.0, "parentTag": "us-gaap_OperatingIncomeLoss", "weight": -1.0 } }, "crdr": "debit", "lang": { "en-us": { "role": { "documentation": "The aggregate total of expenses of managing and administering the affairs of an entity, including affiliates of the reporting entity, which are not directly or indirectly associated with the manufacture, sale or creation of a product or product line.", "label": "General and administrative expenses" } } }, "localname": "GeneralAndAdministrativeExpense", "nsuri": "http://fasb.org/us-gaap/2021-01-31", "presentation": [ "http://forwardindus.com/role/CondensedConsolidatedStatementsOfOperations" ], "xbrltype": "monetaryItemType" }, "us-gaap_Goodwill": { "auth_ref": [ "r183", "r184", "r346", "r363" ], "calculation": { "http://forwardindus.com/role/CondensedConsolidatedBalanceSheets": { "order": 4.0, "parentTag": "us-gaap_Assets", "weight": 1.0 } }, "crdr": "debit", "lang": { "en-us": { "role": { "documentation": "Amount after accumulated impairment loss of an asset representing future economic benefits arising from other assets acquired in a business combination that are not individually identified and separately recognized.", "label": "Goodwill" } } }, "localname": "Goodwill", "nsuri": "http://fasb.org/us-gaap/2021-01-31", "presentation": [ "http://forwardindus.com/role/CondensedConsolidatedBalanceSheets" ], "xbrltype": "monetaryItemType" }, "us-gaap_GoodwillAndIntangibleAssetsDisclosureAbstract": { "auth_ref": [], "lang": { "en-us": { "role": { "label": "Goodwill and Intangible Assets Disclosure [Abstract]" } } }, "localname": "GoodwillAndIntangibleAssetsDisclosureAbstract", "nsuri": "http://fasb.org/us-gaap/2021-01-31", "xbrltype": "stringItemType" }, "us-gaap_GoodwillAndIntangibleAssetsDisclosureTextBlock": { "auth_ref": [ "r197" ], "lang": { "en-us": { "role": { "documentation": "The entire disclosure for goodwill and intangible assets.", "label": "INTANGIBLE ASSETS AND GOODWILL" } } }, "localname": "GoodwillAndIntangibleAssetsDisclosureTextBlock", "nsuri": "http://fasb.org/us-gaap/2021-01-31", "presentation": [ "http://forwardindus.com/role/IntangibleAssetsAndGoodwill" ], "xbrltype": "textBlockItemType" }, "us-gaap_GoodwillAndIntangibleAssetsGoodwillPolicy": { "auth_ref": [ "r185" ], "lang": { "en-us": { "role": { "documentation": "Disclosure of accounting policy for goodwill. This accounting policy also may address how an entity assesses and measures impairment of goodwill, how reporting units are determined, how goodwill is allocated to such units, and how the fair values of the reporting units are determined.", "label": "Goodwill and Intangible Assets, Goodwill, Policy [Policy Text Block]", "verboseLabel": "Goodwill" } } }, "localname": "GoodwillAndIntangibleAssetsGoodwillPolicy", "nsuri": "http://fasb.org/us-gaap/2021-01-31", "presentation": [ "http://forwardindus.com/role/AccountingPoliciesPolicies" ], "xbrltype": "textBlockItemType" }, "us-gaap_GoodwillAndIntangibleAssetsIntangibleAssetsPolicy": { "auth_ref": [ "r190" ], "lang": { "en-us": { "role": { "documentation": "Disclosure of accounting policy for intangible assets. This accounting policy may address both intangible assets subject to amortization and those that are not. The following also may be disclosed: (1) a description of intangible assets (2) the estimated useful lives of those assets (3) the amortization method used (4) how the entity assesses and measures impairment of such assets (5) how future cash flows are estimated (6) how the fair values of such asset are determined.", "label": "Intangible Assets" } } }, "localname": "GoodwillAndIntangibleAssetsIntangibleAssetsPolicy", "nsuri": "http://fasb.org/us-gaap/2021-01-31", "presentation": [ "http://forwardindus.com/role/AccountingPoliciesPolicies" ], "xbrltype": "textBlockItemType" }, "us-gaap_GrossProfit": { "auth_ref": [ "r62", "r84", "r142", "r154", "r158", "r161", "r164", "r180", "r206", "r207", "r208", "r211", "r212", "r213", "r215", "r217", "r219", "r220", "r312" ], "calculation": { "http://forwardindus.com/role/CondensedConsolidatedStatementsOfOperations": { "order": 1.0, "parentTag": "us-gaap_OperatingIncomeLoss", "weight": 1.0 } }, "crdr": "credit", "lang": { "en-us": { "role": { "documentation": "Aggregate revenue less cost of goods and services sold or operating expenses directly attributable to the revenue generation activity.", "label": "Gross Profit", "totalLabel": "Gross profit" } } }, "localname": "GrossProfit", "nsuri": "http://fasb.org/us-gaap/2021-01-31", "presentation": [ "http://forwardindus.com/role/CondensedConsolidatedStatementsOfOperations" ], "xbrltype": "monetaryItemType" }, "us-gaap_IncomeLossFromContinuingOperationsBeforeIncomeTaxesExtraordinaryItemsNoncontrollingInterest": { "auth_ref": [ "r57", "r142", "r154", "r158", "r161", "r164", "r362", "r368", "r372", "r385" ], "calculation": { "http://forwardindus.com/role/CondensedConsolidatedStatementsOfOperations": { "order": 1.0, "parentTag": "us-gaap_NetIncomeLoss", "weight": 1.0 } }, "crdr": "credit", "lang": { "en-us": { "role": { "documentation": "Amount of income (loss) from continuing operations, including income (loss) from equity method investments, before deduction of income tax expense (benefit), and income (loss) attributable to noncontrolling interest.", "label": "Income before income taxes", "totalLabel": "Income before income taxes" } } }, "localname": "IncomeLossFromContinuingOperationsBeforeIncomeTaxesExtraordinaryItemsNoncontrollingInterest", "nsuri": "http://fasb.org/us-gaap/2021-01-31", "presentation": [ "http://forwardindus.com/role/CondensedConsolidatedStatementsOfOperations", "http://forwardindus.com/role/SegmentsAndConcentrationsDetails" ], "xbrltype": "monetaryItemType" }, "us-gaap_IncomeStatementAbstract": { "auth_ref": [], "lang": { "en-us": { "role": { "label": "Income Statement [Abstract]" } } }, "localname": "IncomeStatementAbstract", "nsuri": "http://fasb.org/us-gaap/2021-01-31", "xbrltype": "stringItemType" }, "us-gaap_IncomeTaxExpenseBenefit": { "auth_ref": [ "r85", "r102", "r103", "r140", "r289", "r296", "r297", "r386" ], "calculation": { "http://forwardindus.com/role/CondensedConsolidatedStatementsOfOperations": { "order": 2.0, "parentTag": "us-gaap_NetIncomeLoss", "weight": -1.0 } }, "crdr": "debit", "lang": { "en-us": { "role": { "documentation": "Amount of current income tax expense (benefit) and deferred income tax expense (benefit) pertaining to continuing operations.", "label": "Provision for income taxes" } } }, "localname": "IncomeTaxExpenseBenefit", "nsuri": "http://fasb.org/us-gaap/2021-01-31", "presentation": [ "http://forwardindus.com/role/CondensedConsolidatedStatementsOfOperations" ], "xbrltype": "monetaryItemType" }, "us-gaap_IncomeTaxPolicyTextBlock": { "auth_ref": [ "r51", "r287", "r288", "r290", "r291", "r292", "r293" ], "lang": { "en-us": { "role": { "documentation": "Disclosure of accounting policy for income taxes, which may include its accounting policies for recognizing and measuring deferred tax assets and liabilities and related valuation allowances, recognizing investment tax credits, operating loss carryforwards, tax credit carryforwards, and other carryforwards, methodologies for determining its effective income tax rate and the characterization of interest and penalties in the financial statements.", "label": "Income Taxes" } } }, "localname": "IncomeTaxPolicyTextBlock", "nsuri": "http://fasb.org/us-gaap/2021-01-31", "presentation": [ "http://forwardindus.com/role/AccountingPoliciesPolicies" ], "xbrltype": "textBlockItemType" }, "us-gaap_IncomeTaxesPaidNet": { "auth_ref": [ "r78" ], "crdr": "credit", "lang": { "en-us": { "role": { "documentation": "The amount of cash paid during the current period to foreign, federal, state, and local authorities as taxes on income, net of any cash received during the current period as refunds for the overpayment of taxes.", "label": "Cash paid for taxes" } } }, "localname": "IncomeTaxesPaidNet", "nsuri": "http://fasb.org/us-gaap/2021-01-31", "presentation": [ "http://forwardindus.com/role/CondensedConsolidatedStatementsOfCashFlows" ], "xbrltype": "monetaryItemType" }, "us-gaap_IncreaseDecreaseInAccountsPayableRelatedParties": { "auth_ref": [ "r75" ], "calculation": { "http://forwardindus.com/role/CondensedConsolidatedStatementsOfCashFlows": { "order": 11.0, "parentTag": "us-gaap_NetCashProvidedByUsedInOperatingActivities", "weight": 1.0 } }, "crdr": "debit", "lang": { "en-us": { "role": { "documentation": "The increase (decrease) during the reporting period in the obligations due for goods and services provided by the following types of related parties: a parent company and its subsidiaries, subsidiaries of a common parent, an entity and trust for the benefit of employees, such as pension and profit-sharing trusts that are managed by or under the trusteeship of the entities' management, an entity and its principal owners, management, or member of their immediate families, affiliates, or other parties with the ability to exert significant influence.", "label": "Accounts payable and due to Forward China" } } }, "localname": "IncreaseDecreaseInAccountsPayableRelatedParties", "nsuri": "http://fasb.org/us-gaap/2021-01-31", "presentation": [ "http://forwardindus.com/role/CondensedConsolidatedStatementsOfCashFlows" ], "xbrltype": "monetaryItemType" }, "us-gaap_IncreaseDecreaseInAccountsReceivable": { "auth_ref": [ "r75" ], "calculation": { "http://forwardindus.com/role/CondensedConsolidatedStatementsOfCashFlows": { "order": 7.0, "parentTag": "us-gaap_NetCashProvidedByUsedInOperatingActivities", "weight": -1.0 } }, "crdr": "credit", "lang": { "en-us": { "role": { "documentation": "The increase (decrease) during the reporting period in amount due within one year (or one business cycle) from customers for the credit sale of goods and services.", "label": "Increase (Decrease) in Accounts Receivable", "negatedLabel": "Accounts receivable" } } }, "localname": "IncreaseDecreaseInAccountsReceivable", "nsuri": "http://fasb.org/us-gaap/2021-01-31", "presentation": [ "http://forwardindus.com/role/CondensedConsolidatedStatementsOfCashFlows" ], "xbrltype": "monetaryItemType" }, "us-gaap_IncreaseDecreaseInAccruedLiabilitiesAndOtherOperatingLiabilities": { "auth_ref": [ "r75" ], "calculation": { "http://forwardindus.com/role/CondensedConsolidatedStatementsOfCashFlows": { "order": 14.0, "parentTag": "us-gaap_NetCashProvidedByUsedInOperatingActivities", "weight": 1.0 } }, "crdr": "debit", "lang": { "en-us": { "role": { "documentation": "Amount of increase (decrease) in accrued expenses, and obligations classified as other.", "label": "Increase (Decrease) in Accrued Liabilities and Other Operating Liabilities", "verboseLabel": "Accrued expenses and other current liabilities" } } }, "localname": "IncreaseDecreaseInAccruedLiabilitiesAndOtherOperatingLiabilities", "nsuri": "http://fasb.org/us-gaap/2021-01-31", "presentation": [ "http://forwardindus.com/role/CondensedConsolidatedStatementsOfCashFlows" ], "xbrltype": "monetaryItemType" }, "us-gaap_IncreaseDecreaseInDeferredRevenue": { "auth_ref": [ "r75" ], "calculation": { "http://forwardindus.com/role/CondensedConsolidatedStatementsOfCashFlows": { "order": 12.0, "parentTag": "us-gaap_NetCashProvidedByUsedInOperatingActivities", "weight": 1.0 } }, "crdr": "debit", "lang": { "en-us": { "role": { "documentation": "Amount of increase (decrease) in deferred income and obligation to transfer product and service to customer for which consideration has been received or is receivable.", "label": "Increase (Decrease) in Deferred Revenue", "verboseLabel": "Deferred income" } } }, "localname": "IncreaseDecreaseInDeferredRevenue", "nsuri": "http://fasb.org/us-gaap/2021-01-31", "presentation": [ "http://forwardindus.com/role/CondensedConsolidatedStatementsOfCashFlows" ], "xbrltype": "monetaryItemType" }, "us-gaap_IncreaseDecreaseInInventories": { "auth_ref": [ "r75" ], "calculation": { "http://forwardindus.com/role/CondensedConsolidatedStatementsOfCashFlows": { "order": 8.0, "parentTag": "us-gaap_NetCashProvidedByUsedInOperatingActivities", "weight": -1.0 } }, "crdr": "credit", "lang": { "en-us": { "role": { "documentation": "The increase (decrease) during the reporting period in the aggregate value of all inventory held by the reporting entity, associated with underlying transactions that are classified as operating activities.", "label": "Increase (Decrease) in Inventories", "negatedLabel": "Inventories" } } }, "localname": "IncreaseDecreaseInInventories", "nsuri": "http://fasb.org/us-gaap/2021-01-31", "presentation": [ "http://forwardindus.com/role/CondensedConsolidatedStatementsOfCashFlows" ], "xbrltype": "monetaryItemType" }, "us-gaap_IncreaseDecreaseInOperatingCapitalAbstract": { "auth_ref": [], "lang": { "en-us": { "role": { "label": "Changes in operating assets and liabilities:" } } }, "localname": "IncreaseDecreaseInOperatingCapitalAbstract", "nsuri": "http://fasb.org/us-gaap/2021-01-31", "presentation": [ "http://forwardindus.com/role/CondensedConsolidatedStatementsOfCashFlows" ], "xbrltype": "stringItemType" }, "us-gaap_IncreaseDecreaseInOtherOperatingAssets": { "auth_ref": [ "r75" ], "calculation": { "http://forwardindus.com/role/CondensedConsolidatedStatementsOfCashFlows": { "order": 10.0, "parentTag": "us-gaap_NetCashProvidedByUsedInOperatingActivities", "weight": -1.0 } }, "crdr": "credit", "lang": { "en-us": { "role": { "documentation": "Amount of increase (decrease) in operating assets classified as other.", "label": "Increase (Decrease) in Other Operating Assets", "negatedLabel": "Other assets" } } }, "localname": "IncreaseDecreaseInOtherOperatingAssets", "nsuri": "http://fasb.org/us-gaap/2021-01-31", "presentation": [ "http://forwardindus.com/role/CondensedConsolidatedStatementsOfCashFlows" ], "xbrltype": "monetaryItemType" }, "us-gaap_IncreaseDecreaseInOtherOperatingLiabilities": { "auth_ref": [ "r75" ], "calculation": { "http://forwardindus.com/role/CondensedConsolidatedStatementsOfCashFlows": { "order": 13.0, "parentTag": "us-gaap_NetCashProvidedByUsedInOperatingActivities", "weight": 1.0 } }, "crdr": "debit", "lang": { "en-us": { "role": { "documentation": "Amount of increase (decrease) in operating liabilities classified as other.", "label": "Net changes in operating lease liabilities" } } }, "localname": "IncreaseDecreaseInOtherOperatingLiabilities", "nsuri": "http://fasb.org/us-gaap/2021-01-31", "presentation": [ "http://forwardindus.com/role/CondensedConsolidatedStatementsOfCashFlows" ], "xbrltype": "monetaryItemType" }, "us-gaap_IncreaseDecreaseInPrepaidDeferredExpenseAndOtherAssets": { "auth_ref": [ "r75" ], "calculation": { "http://forwardindus.com/role/CondensedConsolidatedStatementsOfCashFlows": { "order": 9.0, "parentTag": "us-gaap_NetCashProvidedByUsedInOperatingActivities", "weight": -1.0 } }, "crdr": "credit", "lang": { "en-us": { "role": { "documentation": "Amount of increase (decrease) in prepaid expenses, and assets classified as other.", "label": "Increase (Decrease) in Prepaid Expense and Other Assets", "negatedLabel": "Prepaid expenses and other current assets" } } }, "localname": "IncreaseDecreaseInPrepaidDeferredExpenseAndOtherAssets", "nsuri": "http://fasb.org/us-gaap/2021-01-31", "presentation": [ "http://forwardindus.com/role/CondensedConsolidatedStatementsOfCashFlows" ], "xbrltype": "monetaryItemType" }, "us-gaap_IntangibleAssetsNetExcludingGoodwill": { "auth_ref": [ "r186", "r191" ], "calculation": { "http://forwardindus.com/role/CondensedConsolidatedBalanceSheets": { "order": 3.0, "parentTag": "us-gaap_Assets", "weight": 1.0 } }, "crdr": "debit", "lang": { "en-us": { "role": { "documentation": "Sum of the carrying amounts of all intangible assets, excluding goodwill, as of the balance sheet date, net of accumulated amortization and impairment charges.", "label": "Intangible assets, net" } } }, "localname": "IntangibleAssetsNetExcludingGoodwill", "nsuri": "http://fasb.org/us-gaap/2021-01-31", "presentation": [ "http://forwardindus.com/role/CondensedConsolidatedBalanceSheets" ], "xbrltype": "monetaryItemType" }, "us-gaap_InterestAndOtherIncome": { "auth_ref": [], "calculation": { "http://forwardindus.com/role/CondensedConsolidatedStatementsOfOperations": { "order": 4.0, "parentTag": "us-gaap_IncomeLossFromContinuingOperationsBeforeIncomeTaxesExtraordinaryItemsNoncontrollingInterest", "weight": 1.0 } }, "crdr": "credit", "lang": { "en-us": { "role": { "documentation": "The amount of interest income and other income recognized during the period. Included in this element is interest derived from investments in debt securities, cash and cash equivalents, and other investments which reflect the time value of money or transactions in which the payments are for the use or forbearance of money and other income from ancillary business-related activities (that is, excluding major activities considered part of the normal operations of the business).", "label": "Interest and Other Income", "negatedLabel": "Interest income" } } }, "localname": "InterestAndOtherIncome", "nsuri": "http://fasb.org/us-gaap/2021-01-31", "presentation": [ "http://forwardindus.com/role/CondensedConsolidatedStatementsOfOperations" ], "xbrltype": "monetaryItemType" }, "us-gaap_InterestExpense": { "auth_ref": [ "r55", "r136", "r320", "r323", "r371" ], "calculation": { "http://forwardindus.com/role/CondensedConsolidatedStatementsOfOperations": { "order": 5.0, "parentTag": "us-gaap_IncomeLossFromContinuingOperationsBeforeIncomeTaxesExtraordinaryItemsNoncontrollingInterest", "weight": -1.0 } }, "crdr": "debit", "lang": { "en-us": { "role": { "documentation": "Amount of the cost of borrowed funds accounted for as interest expense.", "label": "Interest expense" } } }, "localname": "InterestExpense", "nsuri": "http://fasb.org/us-gaap/2021-01-31", "presentation": [ "http://forwardindus.com/role/CondensedConsolidatedStatementsOfOperations" ], "xbrltype": "monetaryItemType" }, "us-gaap_InterestExpenseDebt": { "auth_ref": [ "r65", "r242", "r249", "r252", "r253" ], "crdr": "debit", "lang": { "en-us": { "role": { "documentation": "Amount of the cost of borrowed funds accounted for as interest expense for debt.", "label": "Interest Expense, Debt", "verboseLabel": "Interest expense" } } }, "localname": "InterestExpenseDebt", "nsuri": "http://fasb.org/us-gaap/2021-01-31", "presentation": [ "http://forwardindus.com/role/RelatedPartyTransactionsDetailsNarrative" ], "xbrltype": "monetaryItemType" }, "us-gaap_InterestPaidNet": { "auth_ref": [ "r71", "r73", "r78" ], "crdr": "credit", "lang": { "en-us": { "role": { "documentation": "Amount of cash paid for interest, excluding capitalized interest, classified as operating activity. Includes, but is not limited to, payment to settle zero-coupon bond for accreted interest of debt discount and debt instrument with insignificant coupon interest rate in relation to effective interest rate of borrowing attributable to accreted interest of debt discount.", "label": "Cash paid for interest" } } }, "localname": "InterestPaidNet", "nsuri": "http://fasb.org/us-gaap/2021-01-31", "presentation": [ "http://forwardindus.com/role/CondensedConsolidatedStatementsOfCashFlows" ], "xbrltype": "monetaryItemType" }, "us-gaap_InventoryNet": { "auth_ref": [ "r3", "r42", "r346" ], "calculation": { "http://forwardindus.com/role/CondensedConsolidatedBalanceSheets": { "order": 3.0, "parentTag": "us-gaap_AssetsCurrent", "weight": 1.0 } }, "crdr": "debit", "lang": { "en-us": { "role": { "documentation": "Amount after valuation and LIFO reserves of inventory expected to be sold, or consumed within one year or operating cycle, if longer.", "label": "Inventories, net" } } }, "localname": "InventoryNet", "nsuri": "http://fasb.org/us-gaap/2021-01-31", "presentation": [ "http://forwardindus.com/role/CondensedConsolidatedBalanceSheets" ], "xbrltype": "monetaryItemType" }, "us-gaap_LegalMattersAndContingenciesTextBlock": { "auth_ref": [ "r204" ], "lang": { "en-us": { "role": { "documentation": "The entire disclosure for legal proceedings, legal contingencies, litigation, regulatory and environmental matters and other contingencies.", "label": "LEGAL PROCEEDINGS" } } }, "localname": "LegalMattersAndContingenciesTextBlock", "nsuri": "http://fasb.org/us-gaap/2021-01-31", "presentation": [ "http://forwardindus.com/role/LegalProceedings" ], "xbrltype": "textBlockItemType" }, "us-gaap_LesseeLeasesPolicyTextBlock": { "auth_ref": [ "r330" ], "lang": { "en-us": { "role": { "documentation": "Disclosure of accounting policy for leasing arrangement entered into by lessee.", "label": "Lessee, Leases [Policy Text Block]", "verboseLabel": "Leases" } } }, "localname": "LesseeLeasesPolicyTextBlock", "nsuri": "http://fasb.org/us-gaap/2021-01-31", "presentation": [ "http://forwardindus.com/role/AccountingPoliciesPolicies" ], "xbrltype": "textBlockItemType" }, "us-gaap_LesseeOperatingLeaseLiabilityMaturityTableTextBlock": { "auth_ref": [ "r333" ], "lang": { "en-us": { "role": { "documentation": "Tabular disclosure of undiscounted cash flows of lessee's operating lease liability. Includes, but is not limited to, reconciliation of undiscounted cash flows to operating lease liability recognized in statement of financial position.", "label": "Schedule of future minimum payments under operating & financial leases" } } }, "localname": "LesseeOperatingLeaseLiabilityMaturityTableTextBlock", "nsuri": "http://fasb.org/us-gaap/2021-01-31", "presentation": [ "http://forwardindus.com/role/LeasesTables" ], "xbrltype": "textBlockItemType" }, "us-gaap_LesseeOperatingLeaseLiabilityPaymentsDue": { "auth_ref": [ "r333" ], "crdr": "credit", "lang": { "en-us": { "role": { "documentation": "Amount of lessee's undiscounted obligation for lease payment for operating lease.", "label": "Total future minimum lease payments" } } }, "localname": "LesseeOperatingLeaseLiabilityPaymentsDue", "nsuri": "http://fasb.org/us-gaap/2021-01-31", "presentation": [ "http://forwardindus.com/role/LeasesDetails-FutureMinimumPaymentsOperatingLease" ], "xbrltype": "monetaryItemType" }, "us-gaap_LesseeOperatingLeaseLiabilityPaymentsDueAfterYearFive": { "auth_ref": [ "r333" ], "crdr": "credit", "lang": { "en-us": { "role": { "documentation": "Amount of lessee's undiscounted obligation for lease payment for operating lease due after fifth fiscal year following current fiscal year. Excludes interim and annual periods when interim periods are reported from current statement of financial position date (rolling approach).", "label": "Lessee, Operating Lease, Liability, to be Paid, after Year Five", "verboseLabel": "Thereafter" } } }, "localname": "LesseeOperatingLeaseLiabilityPaymentsDueAfterYearFive", "nsuri": "http://fasb.org/us-gaap/2021-01-31", "presentation": [ "http://forwardindus.com/role/LeasesDetails-FutureMinimumPaymentsOperatingLease" ], "xbrltype": "monetaryItemType" }, "us-gaap_LesseeOperatingLeaseLiabilityPaymentsDueNextTwelveMonths": { "auth_ref": [ "r333" ], "crdr": "credit", "lang": { "en-us": { "role": { "documentation": "Amount of lessee's undiscounted obligation for lease payment for operating lease to be paid in next fiscal year following current fiscal year. Excludes interim and annual periods when interim periods are reported from current statement of financial position date (rolling approach).", "label": "Lessee, Operating Lease, Liability, to be Paid, Year One", "verboseLabel": "Remainder of Fiscal 2022" } } }, "localname": "LesseeOperatingLeaseLiabilityPaymentsDueNextTwelveMonths", "nsuri": "http://fasb.org/us-gaap/2021-01-31", "presentation": [ "http://forwardindus.com/role/LeasesDetails-FutureMinimumPaymentsOperatingLease" ], "xbrltype": "monetaryItemType" }, "us-gaap_LesseeOperatingLeaseLiabilityPaymentsDueYearFive": { "auth_ref": [ "r333" ], "crdr": "credit", "lang": { "en-us": { "role": { "documentation": "Amount of lessee's undiscounted obligation for lease payment for operating lease to be paid in fifth fiscal year following current fiscal year. Excludes interim and annual periods when interim periods are reported from current statement of financial position date (rolling approach).", "label": "Lessee, Operating Lease, Liability, to be Paid, Year Five", "verboseLabel": "Fiscal 2026" } } }, "localname": "LesseeOperatingLeaseLiabilityPaymentsDueYearFive", "nsuri": "http://fasb.org/us-gaap/2021-01-31", "presentation": [ "http://forwardindus.com/role/LeasesDetails-FutureMinimumPaymentsOperatingLease" ], "xbrltype": "monetaryItemType" }, "us-gaap_LesseeOperatingLeaseLiabilityPaymentsDueYearFour": { "auth_ref": [ "r333" ], "crdr": "credit", "lang": { "en-us": { "role": { "documentation": "Amount of lessee's undiscounted obligation for lease payment for operating lease to be paid in fourth fiscal year following current fiscal year. Excludes interim and annual periods when interim periods are reported from current statement of financial position date (rolling approach).", "label": "Lessee, Operating Lease, Liability, to be Paid, Year Four", "verboseLabel": "Fiscal 2025" } } }, "localname": "LesseeOperatingLeaseLiabilityPaymentsDueYearFour", "nsuri": "http://fasb.org/us-gaap/2021-01-31", "presentation": [ "http://forwardindus.com/role/LeasesDetails-FutureMinimumPaymentsOperatingLease" ], "xbrltype": "monetaryItemType" }, "us-gaap_LesseeOperatingLeaseLiabilityPaymentsDueYearThree": { "auth_ref": [ "r333" ], "crdr": "credit", "lang": { "en-us": { "role": { "documentation": "Amount of lessee's undiscounted obligation for lease payment for operating lease to be paid in third fiscal year following current fiscal year. Excludes interim and annual periods when interim periods are reported from current statement of financial position date (rolling approach).", "label": "Lessee, Operating Lease, Liability, to be Paid, Year Three", "verboseLabel": "Fiscal 2024" } } }, "localname": "LesseeOperatingLeaseLiabilityPaymentsDueYearThree", "nsuri": "http://fasb.org/us-gaap/2021-01-31", "presentation": [ "http://forwardindus.com/role/LeasesDetails-FutureMinimumPaymentsOperatingLease" ], "xbrltype": "monetaryItemType" }, "us-gaap_LesseeOperatingLeaseLiabilityPaymentsDueYearTwo": { "auth_ref": [ "r333" ], "crdr": "credit", "lang": { "en-us": { "role": { "documentation": "Amount of lessee's undiscounted obligation for lease payment for operating lease to be paid in second fiscal year following current fiscal year. Excludes interim and annual periods when interim periods are reported from current statement of financial position date (rolling approach).", "label": "Lessee, Operating Lease, Liability, to be Paid, Year Two", "verboseLabel": "Fiscal 2023" } } }, "localname": "LesseeOperatingLeaseLiabilityPaymentsDueYearTwo", "nsuri": "http://fasb.org/us-gaap/2021-01-31", "presentation": [ "http://forwardindus.com/role/LeasesDetails-FutureMinimumPaymentsOperatingLease" ], "xbrltype": "monetaryItemType" }, "us-gaap_LesseeOperatingLeaseLiabilityUndiscountedExcessAmount": { "auth_ref": [ "r333" ], "crdr": "credit", "lang": { "en-us": { "role": { "documentation": "Amount of lessee's undiscounted obligation for lease payments in excess of discounted obligation for lease payments for operating lease.", "label": "Lessee, Operating Lease, Liability, Undiscounted Excess Amount", "negatedLabel": "Less imputed interest" } } }, "localname": "LesseeOperatingLeaseLiabilityUndiscountedExcessAmount", "nsuri": "http://fasb.org/us-gaap/2021-01-31", "presentation": [ "http://forwardindus.com/role/LeasesDetails-FutureMinimumPaymentsOperatingLease" ], "xbrltype": "monetaryItemType" }, "us-gaap_LesseeOperatingLeasesTextBlock": { "auth_ref": [ "r335" ], "lang": { "en-us": { "role": { "documentation": "The entire disclosure for operating leases of lessee. Includes, but is not limited to, description of operating lease and maturity analysis of operating lease liability.", "label": "LEASES" } } }, "localname": "LesseeOperatingLeasesTextBlock", "nsuri": "http://fasb.org/us-gaap/2021-01-31", "presentation": [ "http://forwardindus.com/role/Leases" ], "xbrltype": "textBlockItemType" }, "us-gaap_Liabilities": { "auth_ref": [ "r34", "r84", "r156", "r180", "r206", "r207", "r208", "r211", "r212", "r213", "r215", "r217", "r219", "r220", "r302", "r303", "r304", "r312", "r344", "r345" ], "calculation": { "http://forwardindus.com/role/CondensedConsolidatedBalanceSheets": { "order": 1.0, "parentTag": "us-gaap_LiabilitiesAndStockholdersEquity", "weight": 1.0 } }, "crdr": "credit", "lang": { "en-us": { "role": { "documentation": "Sum of the carrying amounts as of the balance sheet date of all liabilities that are recognized. Liabilities are probable future sacrifices of economic benefits arising from present obligations of an entity to transfer assets or provide services to other entities in the future.", "label": "Liabilities", "totalLabel": "Total liabilities" } } }, "localname": "Liabilities", "nsuri": "http://fasb.org/us-gaap/2021-01-31", "presentation": [ "http://forwardindus.com/role/CondensedConsolidatedBalanceSheets" ], "xbrltype": "monetaryItemType" }, "us-gaap_LiabilitiesAndStockholdersEquity": { "auth_ref": [ "r23", "r84", "r180", "r312", "r346", "r366", "r380" ], "calculation": { "http://forwardindus.com/role/CondensedConsolidatedBalanceSheets": { "order": null, "parentTag": null, "root": true, "weight": null } }, "crdr": "credit", "lang": { "en-us": { "role": { "documentation": "Amount of liabilities and equity items, including the portion of equity attributable to noncontrolling interests, if any.", "label": "Liabilities and Equity", "totalLabel": "Total liabilities and shareholders' equity" } } }, "localname": "LiabilitiesAndStockholdersEquity", "nsuri": "http://fasb.org/us-gaap/2021-01-31", "presentation": [ "http://forwardindus.com/role/CondensedConsolidatedBalanceSheets" ], "xbrltype": "monetaryItemType" }, "us-gaap_LiabilitiesAndStockholdersEquityAbstract": { "auth_ref": [], "lang": { "en-us": { "role": { "label": "Liabilities and shareholders' equity" } } }, "localname": "LiabilitiesAndStockholdersEquityAbstract", "nsuri": "http://fasb.org/us-gaap/2021-01-31", "presentation": [ "http://forwardindus.com/role/CondensedConsolidatedBalanceSheets" ], "xbrltype": "stringItemType" }, "us-gaap_LiabilitiesCurrent": { "auth_ref": [ "r35", "r84", "r180", "r206", "r207", "r208", "r211", "r212", "r213", "r215", "r217", "r219", "r220", "r302", "r303", "r304", "r312", "r344", "r345", "r346" ], "calculation": { "http://forwardindus.com/role/CondensedConsolidatedBalanceSheets": { "order": 1.0, "parentTag": "us-gaap_Liabilities", "weight": 1.0 } }, "crdr": "credit", "lang": { "en-us": { "role": { "documentation": "Total obligations incurred as part of normal operations that are expected to be paid during the following twelve months or within one business cycle, if longer.", "label": "Liabilities, Current", "totalLabel": "Total current liabilities" } } }, "localname": "LiabilitiesCurrent", "nsuri": "http://fasb.org/us-gaap/2021-01-31", "presentation": [ "http://forwardindus.com/role/CondensedConsolidatedBalanceSheets" ], "xbrltype": "monetaryItemType" }, "us-gaap_LiabilitiesCurrentAbstract": { "auth_ref": [], "lang": { "en-us": { "role": { "label": "Current liabilities:" } } }, "localname": "LiabilitiesCurrentAbstract", "nsuri": "http://fasb.org/us-gaap/2021-01-31", "presentation": [ "http://forwardindus.com/role/CondensedConsolidatedBalanceSheets" ], "xbrltype": "stringItemType" }, "us-gaap_LiabilitiesNoncurrent": { "auth_ref": [ "r7", "r8", "r9", "r14", "r15", "r84", "r180", "r206", "r207", "r208", "r211", "r212", "r213", "r215", "r217", "r219", "r220", "r302", "r303", "r304", "r312", "r344", "r345" ], "calculation": { "http://forwardindus.com/role/CondensedConsolidatedBalanceSheets": { "order": 2.0, "parentTag": "us-gaap_Liabilities", "weight": 1.0 } }, "crdr": "credit", "lang": { "en-us": { "role": { "documentation": "Amount of obligation due after one year or beyond the normal operating cycle, if longer.", "label": "Liabilities, Noncurrent", "totalLabel": "Total other liabilities" } } }, "localname": "LiabilitiesNoncurrent", "nsuri": "http://fasb.org/us-gaap/2021-01-31", "presentation": [ "http://forwardindus.com/role/CondensedConsolidatedBalanceSheets" ], "xbrltype": "monetaryItemType" }, "us-gaap_LiabilitiesNoncurrentAbstract": { "auth_ref": [], "lang": { "en-us": { "role": { "label": "Other liabilities:" } } }, "localname": "LiabilitiesNoncurrentAbstract", "nsuri": "http://fasb.org/us-gaap/2021-01-31", "presentation": [ "http://forwardindus.com/role/CondensedConsolidatedBalanceSheets" ], "xbrltype": "stringItemType" }, "us-gaap_LineOfCreditFacilityAxis": { "auth_ref": [ "r32", "r83" ], "lang": { "en-us": { "role": { "documentation": "Information by name of lender, which may be a single entity (for example, but not limited to, a bank, pension fund, venture capital firm) or a group of entities that participate in the line of credit.", "label": "Lender Name [Axis]" } } }, "localname": "LineOfCreditFacilityAxis", "nsuri": "http://fasb.org/us-gaap/2021-01-31", "presentation": [ "http://forwardindus.com/role/LineOfCreditMaximumAmount" ], "xbrltype": "stringItemType" }, "us-gaap_LineOfCreditFacilityExpirationDate1": { "auth_ref": [ "r32" ], "lang": { "en-us": { "role": { "documentation": "Date the credit facility terminates, in YYYY-MM-DD format.", "label": "Line of credit expiration date" } } }, "localname": "LineOfCreditFacilityExpirationDate1", "nsuri": "http://fasb.org/us-gaap/2021-01-31", "presentation": [ "http://forwardindus.com/role/LineOfCreditMaximumAmount" ], "xbrltype": "dateItemType" }, "us-gaap_LineOfCreditFacilityInterestRateDescription": { "auth_ref": [ "r32" ], "lang": { "en-us": { "role": { "documentation": "Description of interest rate for borrowing under credit facility. Includes, but is not limited to, terms and method for determining interest rate.", "label": "Line of credit interest rate" } } }, "localname": "LineOfCreditFacilityInterestRateDescription", "nsuri": "http://fasb.org/us-gaap/2021-01-31", "presentation": [ "http://forwardindus.com/role/LineOfCreditMaximumAmount" ], "xbrltype": "stringItemType" }, "us-gaap_LineOfCreditFacilityInterestRateDuringPeriod": { "auth_ref": [ "r32" ], "lang": { "en-us": { "role": { "documentation": "The effective interest rate during the reporting period.", "label": "Line of credit effective interest rate" } } }, "localname": "LineOfCreditFacilityInterestRateDuringPeriod", "nsuri": "http://fasb.org/us-gaap/2021-01-31", "presentation": [ "http://forwardindus.com/role/LineOfCreditMaximumAmount" ], "xbrltype": "percentItemType" }, "us-gaap_LineOfCreditFacilityLenderDomain": { "auth_ref": [ "r32", "r83" ], "lang": { "en-us": { "role": { "documentation": "Identification of the lender, which may be a single entity (for example, a bank, pension fund, venture capital firm) or a group of entities that participate in the line of credit, including a letter of credit facility." } } }, "localname": "LineOfCreditFacilityLenderDomain", "nsuri": "http://fasb.org/us-gaap/2021-01-31", "presentation": [ "http://forwardindus.com/role/LineOfCreditMaximumAmount" ], "xbrltype": "domainItemType" }, "us-gaap_LineOfCreditFacilityLineItems": { "auth_ref": [], "lang": { "en-us": { "role": { "documentation": "Line items represent financial concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes to the table.", "label": "Line of Credit Facility [Line Items]" } } }, "localname": "LineOfCreditFacilityLineItems", "nsuri": "http://fasb.org/us-gaap/2021-01-31", "presentation": [ "http://forwardindus.com/role/LineOfCreditMaximumAmount" ], "xbrltype": "stringItemType" }, "us-gaap_LineOfCreditFacilityMaximumBorrowingCapacity": { "auth_ref": [ "r32" ], "crdr": "credit", "lang": { "en-us": { "role": { "documentation": "Maximum borrowing capacity under the credit facility without consideration of any current restrictions on the amount that could be borrowed or the amounts currently outstanding under the facility.", "label": "Line of credit maximum amount", "verboseLabel": "Line of Credit Facility, Maximum Borrowing Capacity" } } }, "localname": "LineOfCreditFacilityMaximumBorrowingCapacity", "nsuri": "http://fasb.org/us-gaap/2021-01-31", "presentation": [ "http://forwardindus.com/role/LegalProceedingsDetailsNarrative", "http://forwardindus.com/role/LineOfCreditMaximumAmount" ], "xbrltype": "monetaryItemType" }, "us-gaap_LineOfCreditFacilityRemainingBorrowingCapacity": { "auth_ref": [ "r32" ], "crdr": "credit", "lang": { "en-us": { "role": { "documentation": "Amount of borrowing capacity currently available under the credit facility (current borrowing capacity less the amount of borrowings outstanding).", "label": "Line of credit amount remaining" } } }, "localname": "LineOfCreditFacilityRemainingBorrowingCapacity", "nsuri": "http://fasb.org/us-gaap/2021-01-31", "presentation": [ "http://forwardindus.com/role/LineOfCreditMaximumAmount" ], "xbrltype": "monetaryItemType" }, "us-gaap_LineOfCreditFacilityTable": { "auth_ref": [ "r32", "r83" ], "lang": { "en-us": { "role": { "documentation": "A table or schedule providing information pertaining to short-term or long-term contractual arrangements with lenders, including letters of credit, standby letters of credit, and revolving credit arrangements, under which borrowings can be made up to maximum amount as of any point in time conditional on satisfaction of specified terms before, as of and after the date of drawdowns on the line.", "label": "Line of Credit Facility [Table]" } } }, "localname": "LineOfCreditFacilityTable", "nsuri": "http://fasb.org/us-gaap/2021-01-31", "presentation": [ "http://forwardindus.com/role/LineOfCreditMaximumAmount" ], "xbrltype": "stringItemType" }, "us-gaap_LongtermDebtTypeAxis": { "auth_ref": [ "r38" ], "lang": { "en-us": { "role": { "documentation": "Information by type of long-term debt.", "label": "Long-term Debt, Type [Axis]" } } }, "localname": "LongtermDebtTypeAxis", "nsuri": "http://fasb.org/us-gaap/2021-01-31", "presentation": [ "http://forwardindus.com/role/DebtDetailsNarrative", "http://forwardindus.com/role/RelatedPartyTransactionsDetailsNarrative" ], "xbrltype": "stringItemType" }, "us-gaap_LongtermDebtTypeDomain": { "auth_ref": [ "r38", "r205" ], "lang": { "en-us": { "role": { "documentation": "Type of long-term debt arrangement, such as notes, line of credit, commercial paper, asset-based financing, project financing, letter of credit financing. These are debt arrangements that originally required repayment more than twelve months after issuance or greater than the normal operating cycle of the company, if longer." } } }, "localname": "LongtermDebtTypeDomain", "nsuri": "http://fasb.org/us-gaap/2021-01-31", "presentation": [ "http://forwardindus.com/role/DebtDetailsNarrative", "http://forwardindus.com/role/RelatedPartyTransactionsDetailsNarrative" ], "xbrltype": "domainItemType" }, "us-gaap_NatureOfOperations": { "auth_ref": [ "r118", "r129" ], "lang": { "en-us": { "role": { "documentation": "The entire disclosure for the nature of an entity's business, major products or services, principal markets including location, and the relative importance of its operations in each business and the basis for the determination, including but not limited to, assets, revenues, or earnings. For an entity that has not commenced principal operations, disclosures about the risks and uncertainties related to the activities in which the entity is currently engaged and an understanding of what those activities are being directed toward.", "label": "OVERVIEW" } } }, "localname": "NatureOfOperations", "nsuri": "http://fasb.org/us-gaap/2021-01-31", "presentation": [ "http://forwardindus.com/role/Overview" ], "xbrltype": "textBlockItemType" }, "us-gaap_NetAssetsSegmentMember": { "auth_ref": [], "lang": { "en-us": { "role": { "documentation": "Carrying amount as of the balance sheet date of the total assets less the total liabilities of a business segment when it serves as a benchmark in a concentration of risk calculation.", "label": "Net Assets, Segment [Member]" } } }, "localname": "NetAssetsSegmentMember", "nsuri": "http://fasb.org/us-gaap/2021-01-31", "presentation": [ "http://forwardindus.com/role/SegmentsAndConcentrationsDetails1" ], "xbrltype": "domainItemType" }, "us-gaap_NetCashProvidedByUsedInFinancingActivities": { "auth_ref": [ "r72" ], "calculation": { "http://forwardindus.com/role/CondensedConsolidatedStatementsOfCashFlows": { "order": 3.0, "parentTag": "us-gaap_CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalentsPeriodIncreaseDecreaseExcludingExchangeRateEffect", "weight": 1.0 } }, "crdr": "debit", "lang": { "en-us": { "role": { "documentation": "Amount of cash inflow (outflow) from financing activities, including discontinued operations. Financing activity cash flows include obtaining resources from owners and providing them with a return on, and a return of, their investment; borrowing money and repaying amounts borrowed, or settling the obligation; and obtaining and paying for other resources obtained from creditors on long-term credit.", "label": "Net Cash Provided by (Used in) Financing Activities", "totalLabel": "Net cash used in financing activities" } } }, "localname": "NetCashProvidedByUsedInFinancingActivities", "nsuri": "http://fasb.org/us-gaap/2021-01-31", "presentation": [ "http://forwardindus.com/role/CondensedConsolidatedStatementsOfCashFlows" ], "xbrltype": "monetaryItemType" }, "us-gaap_NetCashProvidedByUsedInFinancingActivitiesAbstract": { "auth_ref": [], "lang": { "en-us": { "role": { "label": "Financing Activities:" } } }, "localname": "NetCashProvidedByUsedInFinancingActivitiesAbstract", "nsuri": "http://fasb.org/us-gaap/2021-01-31", "presentation": [ "http://forwardindus.com/role/CondensedConsolidatedStatementsOfCashFlows" ], "xbrltype": "stringItemType" }, "us-gaap_NetCashProvidedByUsedInInvestingActivities": { "auth_ref": [ "r72" ], "calculation": { "http://forwardindus.com/role/CondensedConsolidatedStatementsOfCashFlows": { "order": 2.0, "parentTag": "us-gaap_CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalentsPeriodIncreaseDecreaseExcludingExchangeRateEffect", "weight": 1.0 } }, "crdr": "debit", "lang": { "en-us": { "role": { "documentation": "Amount of cash inflow (outflow) from investing activities, including discontinued operations. Investing activity cash flows include making and collecting loans and acquiring and disposing of debt or equity instruments and property, plant, and equipment and other productive assets.", "label": "Net Cash Provided by (Used in) Investing Activities", "totalLabel": "Net cash used in investing activities" } } }, "localname": "NetCashProvidedByUsedInInvestingActivities", "nsuri": "http://fasb.org/us-gaap/2021-01-31", "presentation": [ "http://forwardindus.com/role/CondensedConsolidatedStatementsOfCashFlows" ], "xbrltype": "monetaryItemType" }, "us-gaap_NetCashProvidedByUsedInInvestingActivitiesContinuingOperationsAbstract": { "auth_ref": [], "lang": { "en-us": { "role": { "label": "Investing Activities:" } } }, "localname": "NetCashProvidedByUsedInInvestingActivitiesContinuingOperationsAbstract", "nsuri": "http://fasb.org/us-gaap/2021-01-31", "presentation": [ "http://forwardindus.com/role/CondensedConsolidatedStatementsOfCashFlows" ], "xbrltype": "stringItemType" }, "us-gaap_NetCashProvidedByUsedInOperatingActivities": { "auth_ref": [ "r72", "r74", "r77" ], "calculation": { "http://forwardindus.com/role/CondensedConsolidatedStatementsOfCashFlows": { "order": 1.0, "parentTag": "us-gaap_CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalentsPeriodIncreaseDecreaseExcludingExchangeRateEffect", "weight": 1.0 } }, "lang": { "en-us": { "role": { "documentation": "Amount of cash inflow (outflow) from operating activities, including discontinued operations. Operating activity cash flows include transactions, adjustments, and changes in value not defined as investing or financing activities.", "label": "Net Cash Provided by (Used in) Operating Activities", "totalLabel": "Net cash provided by/(used in) operating activities" } } }, "localname": "NetCashProvidedByUsedInOperatingActivities", "nsuri": "http://fasb.org/us-gaap/2021-01-31", "presentation": [ "http://forwardindus.com/role/CondensedConsolidatedStatementsOfCashFlows", "http://forwardindus.com/role/OverviewDetailsNarrative" ], "xbrltype": "monetaryItemType" }, "us-gaap_NetCashProvidedByUsedInOperatingActivitiesContinuingOperationsAbstract": { "auth_ref": [], "lang": { "en-us": { "role": { "label": "Operating Activities:" } } }, "localname": "NetCashProvidedByUsedInOperatingActivitiesContinuingOperationsAbstract", "nsuri": "http://fasb.org/us-gaap/2021-01-31", "presentation": [ "http://forwardindus.com/role/CondensedConsolidatedStatementsOfCashFlows" ], "xbrltype": "stringItemType" }, "us-gaap_NetIncomeLoss": { "auth_ref": [ "r2", "r49", "r50", "r54", "r58", "r77", "r84", "r94", "r96", "r97", "r98", "r99", "r102", "r103", "r107", "r142", "r154", "r158", "r161", "r164", "r180", "r206", "r207", "r208", "r211", "r212", "r213", "r215", "r217", "r219", "r220", "r307", "r312", "r369", "r383" ], "calculation": { "http://forwardindus.com/role/CondensedConsolidatedStatementsOfCashFlows": { "order": 1.0, "parentTag": "us-gaap_NetCashProvidedByUsedInOperatingActivities", "weight": 1.0 }, "http://forwardindus.com/role/CondensedConsolidatedStatementsOfOperations": { "order": null, "parentTag": null, "root": true, "weight": null } }, "crdr": "credit", "lang": { "en-us": { "role": { "documentation": "The portion of profit or loss for the period, net of income taxes, which is attributable to the parent.", "label": "Net income", "totalLabel": "Net income", "verboseLabel": "Net Income (Loss) Attributable to Parent" } } }, "localname": "NetIncomeLoss", "nsuri": "http://fasb.org/us-gaap/2021-01-31", "presentation": [ "http://forwardindus.com/role/CondensedConsolidatedStatementsOfCashFlows", "http://forwardindus.com/role/CondensedConsolidatedStatementsOfOperations", "http://forwardindus.com/role/CondensedConsolidatedStatementsOfShareholdersEquity", "http://forwardindus.com/role/OverviewDetailsNarrative" ], "xbrltype": "monetaryItemType" }, "us-gaap_NetIncomeLossAbstract": { "auth_ref": [], "lang": { "en-us": { "role": { "label": "Numerator:" } } }, "localname": "NetIncomeLossAbstract", "nsuri": "http://fasb.org/us-gaap/2021-01-31", "presentation": [ "http://forwardindus.com/role/EarningslossPerShareDetails-earningPerShare" ], "xbrltype": "stringItemType" }, "us-gaap_NewAccountingPronouncementsPolicyPolicyTextBlock": { "auth_ref": [], "lang": { "en-us": { "role": { "documentation": "Disclosure of accounting policy pertaining to new accounting pronouncements that may impact the entity's financial reporting. Includes, but is not limited to, quantification of the expected or actual impact.", "label": "Recent Accounting Pronouncements" } } }, "localname": "NewAccountingPronouncementsPolicyPolicyTextBlock", "nsuri": "http://fasb.org/us-gaap/2021-01-31", "presentation": [ "http://forwardindus.com/role/AccountingPoliciesPolicies" ], "xbrltype": "textBlockItemType" }, "us-gaap_NoncashInvestingAndFinancingItemsAbstract": { "auth_ref": [], "lang": { "en-us": { "role": { "label": "Supplemental Disclosures of Non-Cash Information:" } } }, "localname": "NoncashInvestingAndFinancingItemsAbstract", "nsuri": "http://fasb.org/us-gaap/2021-01-31", "presentation": [ "http://forwardindus.com/role/CondensedConsolidatedStatementsOfCashFlows" ], "xbrltype": "stringItemType" }, "us-gaap_NotesPayableCurrent": { "auth_ref": [ "r33" ], "calculation": { "http://forwardindus.com/role/CondensedConsolidatedBalanceSheets": { "order": 1.0, "parentTag": "us-gaap_LiabilitiesCurrent", "weight": 1.0 } }, "crdr": "credit", "lang": { "en-us": { "role": { "documentation": "Sum of the carrying values as of the balance sheet date of the portions of long-term notes payable due within one year or the operating cycle if longer.", "label": "Note payable to Forward China" } } }, "localname": "NotesPayableCurrent", "nsuri": "http://fasb.org/us-gaap/2021-01-31", "presentation": [ "http://forwardindus.com/role/CondensedConsolidatedBalanceSheets" ], "xbrltype": "monetaryItemType" }, "us-gaap_OffsettingAssetsLineItems": { "auth_ref": [], "lang": { "en-us": { "role": { "documentation": "Line items represent financial concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes to the table.", "label": "Offsetting Assets [Line Items]" } } }, "localname": "OffsettingAssetsLineItems", "nsuri": "http://fasb.org/us-gaap/2021-01-31", "presentation": [ "http://forwardindus.com/role/FairValueMeasurementsDetailsNarrative" ], "xbrltype": "stringItemType" }, "us-gaap_OffsettingAssetsTable": { "auth_ref": [ "r44", "r45" ], "lang": { "en-us": { "role": { "documentation": "Disclosure of information about derivative and financial assets that are subject to offsetting, including enforceable master netting arrangements.", "label": "Offsetting Assets [Table]" } } }, "localname": "OffsettingAssetsTable", "nsuri": "http://fasb.org/us-gaap/2021-01-31", "presentation": [ "http://forwardindus.com/role/FairValueMeasurementsDetailsNarrative" ], "xbrltype": "stringItemType" }, "us-gaap_OperatingIncomeLoss": { "auth_ref": [ "r142", "r154", "r158", "r161", "r164" ], "calculation": { "http://forwardindus.com/role/CondensedConsolidatedStatementsOfOperations": { "order": 1.0, "parentTag": "us-gaap_IncomeLossFromContinuingOperationsBeforeIncomeTaxesExtraordinaryItemsNoncontrollingInterest", "weight": 1.0 } }, "crdr": "credit", "lang": { "en-us": { "role": { "documentation": "The net result for the period of deducting operating expenses from operating revenues.", "label": "Total income/(loss) from operations", "totalLabel": "Income/(loss) from operations" } } }, "localname": "OperatingIncomeLoss", "nsuri": "http://fasb.org/us-gaap/2021-01-31", "presentation": [ "http://forwardindus.com/role/CondensedConsolidatedStatementsOfOperations", "http://forwardindus.com/role/SegmentsAndConcentrationsDetails" ], "xbrltype": "monetaryItemType" }, "us-gaap_OperatingLeaseExpense": { "auth_ref": [ "r329" ], "crdr": "debit", "lang": { "en-us": { "role": { "documentation": "Amount of operating lease expense. Excludes sublease income.", "label": "Rent expense" } } }, "localname": "OperatingLeaseExpense", "nsuri": "http://fasb.org/us-gaap/2021-01-31", "presentation": [ "http://forwardindus.com/role/LeasesDetailsNarrative" ], "xbrltype": "monetaryItemType" }, "us-gaap_OperatingLeaseLiability": { "auth_ref": [ "r328" ], "crdr": "credit", "lang": { "en-us": { "role": { "documentation": "Present value of lessee's discounted obligation for lease payments from operating lease.", "label": "Present value of lease liabilities" } } }, "localname": "OperatingLeaseLiability", "nsuri": "http://fasb.org/us-gaap/2021-01-31", "presentation": [ "http://forwardindus.com/role/LeasesDetails-FutureMinimumPaymentsOperatingLease" ], "xbrltype": "monetaryItemType" }, "us-gaap_OperatingLeaseLiabilityCurrent": { "auth_ref": [ "r328" ], "calculation": { "http://forwardindus.com/role/CondensedConsolidatedBalanceSheets": { "order": 6.0, "parentTag": "us-gaap_LiabilitiesCurrent", "weight": 1.0 } }, "crdr": "credit", "lang": { "en-us": { "role": { "documentation": "Present value of lessee's discounted obligation for lease payments from operating lease, classified as current.", "label": "Current portion of operating lease liability" } } }, "localname": "OperatingLeaseLiabilityCurrent", "nsuri": "http://fasb.org/us-gaap/2021-01-31", "presentation": [ "http://forwardindus.com/role/CondensedConsolidatedBalanceSheets" ], "xbrltype": "monetaryItemType" }, "us-gaap_OperatingLeaseLiabilityNoncurrent": { "auth_ref": [ "r328" ], "calculation": { "http://forwardindus.com/role/CondensedConsolidatedBalanceSheets": { "order": 2.0, "parentTag": "us-gaap_LiabilitiesNoncurrent", "weight": 1.0 } }, "crdr": "credit", "lang": { "en-us": { "role": { "documentation": "Present value of lessee's discounted obligation for lease payments from operating lease, classified as noncurrent.", "label": "Operating lease liability, less current portion" } } }, "localname": "OperatingLeaseLiabilityNoncurrent", "nsuri": "http://fasb.org/us-gaap/2021-01-31", "presentation": [ "http://forwardindus.com/role/CondensedConsolidatedBalanceSheets" ], "xbrltype": "monetaryItemType" }, "us-gaap_OperatingLeaseRightOfUseAsset": { "auth_ref": [ "r327" ], "calculation": { "http://forwardindus.com/role/CondensedConsolidatedBalanceSheets": { "order": 5.0, "parentTag": "us-gaap_Assets", "weight": 1.0 } }, "crdr": "debit", "lang": { "en-us": { "role": { "documentation": "Amount of lessee's right to use underlying asset under operating lease.", "label": "Operating lease right of use assets, net" } } }, "localname": "OperatingLeaseRightOfUseAsset", "nsuri": "http://fasb.org/us-gaap/2021-01-31", "presentation": [ "http://forwardindus.com/role/CondensedConsolidatedBalanceSheets" ], "xbrltype": "monetaryItemType" }, "us-gaap_OperatingLeaseWeightedAverageDiscountRatePercent": { "auth_ref": [ "r332", "r334" ], "lang": { "en-us": { "role": { "documentation": "Weighted average discount rate for operating lease calculated at point in time.", "label": "Operating leases" } } }, "localname": "OperatingLeaseWeightedAverageDiscountRatePercent", "nsuri": "http://fasb.org/us-gaap/2021-01-31", "presentation": [ "http://forwardindus.com/role/LeasesDetailsNarrative" ], "xbrltype": "percentItemType" }, "us-gaap_OperatingLeaseWeightedAverageRemainingLeaseTerm1": { "auth_ref": [ "r331", "r334" ], "lang": { "en-us": { "role": { "documentation": "Weighted average remaining lease term for operating lease, in 'PnYnMnDTnHnMnS' format, for example, 'P1Y5M13D' represents reported fact of one year, five months, and thirteen days.", "label": "Operating leases term" } } }, "localname": "OperatingLeaseWeightedAverageRemainingLeaseTerm1", "nsuri": "http://fasb.org/us-gaap/2021-01-31", "presentation": [ "http://forwardindus.com/role/LeasesDetailsNarrative" ], "xbrltype": "durationItemType" }, "us-gaap_OperatingSegmentsMember": { "auth_ref": [ "r153", "r154", "r155", "r156", "r158", "r164" ], "lang": { "en-us": { "role": { "documentation": "Identifies components of an entity that engage in business activities from which they may earn revenue and incur expenses, including transactions with other components of the same entity.", "label": "Operating Segments [Member]" } } }, "localname": "OperatingSegmentsMember", "nsuri": "http://fasb.org/us-gaap/2021-01-31", "presentation": [ "http://forwardindus.com/role/SegmentsAndConcentrationsDetails" ], "xbrltype": "domainItemType" }, "us-gaap_OrganizationConsolidationAndPresentationOfFinancialStatementsAbstract": { "auth_ref": [], "lang": { "en-us": { "role": { "label": "Organization, Consolidation and Presentation of Financial Statements [Abstract]" } } }, "localname": "OrganizationConsolidationAndPresentationOfFinancialStatementsAbstract", "nsuri": "http://fasb.org/us-gaap/2021-01-31", "xbrltype": "stringItemType" }, "us-gaap_OtherAssets": { "auth_ref": [ "r12", "r364", "r377" ], "crdr": "debit", "lang": { "en-us": { "role": { "documentation": "Amount of assets classified as other.", "label": "Other Assets", "verboseLabel": "Assets" } } }, "localname": "OtherAssets", "nsuri": "http://fasb.org/us-gaap/2021-01-31", "presentation": [ "http://forwardindus.com/role/SegmentsAndConcentrationsDetails1" ], "xbrltype": "monetaryItemType" }, "us-gaap_OtherAssetsNoncurrent": { "auth_ref": [ "r30" ], "calculation": { "http://forwardindus.com/role/CondensedConsolidatedBalanceSheets": { "order": 6.0, "parentTag": "us-gaap_Assets", "weight": 1.0 } }, "crdr": "debit", "lang": { "en-us": { "role": { "documentation": "Amount of noncurrent assets classified as other.", "label": "Other assets" } } }, "localname": "OtherAssetsNoncurrent", "nsuri": "http://fasb.org/us-gaap/2021-01-31", "presentation": [ "http://forwardindus.com/role/CondensedConsolidatedBalanceSheets" ], "xbrltype": "monetaryItemType" }, "us-gaap_OtherGeneralAndAdministrativeExpense": { "auth_ref": [ "r64" ], "crdr": "debit", "lang": { "en-us": { "role": { "documentation": "Amount of general and administrative expense classified as other.", "label": "General and administrative" } } }, "localname": "OtherGeneralAndAdministrativeExpense", "nsuri": "http://fasb.org/us-gaap/2021-01-31", "presentation": [ "http://forwardindus.com/role/LeasesDetailsNarrative" ], "xbrltype": "monetaryItemType" }, "us-gaap_OtherLiabilitiesNoncurrent": { "auth_ref": [ "r39" ], "calculation": { "http://forwardindus.com/role/CondensedConsolidatedBalanceSheets": { "order": 1.0, "parentTag": "us-gaap_LiabilitiesNoncurrent", "weight": 1.0 } }, "crdr": "credit", "lang": { "en-us": { "role": { "documentation": "Amount of liabilities classified as other, due after one year or the normal operating cycle, if longer.", "label": "Other Liabilities, Noncurrent", "verboseLabel": "Note payable to Forward China" } } }, "localname": "OtherLiabilitiesNoncurrent", "nsuri": "http://fasb.org/us-gaap/2021-01-31", "presentation": [ "http://forwardindus.com/role/CondensedConsolidatedBalanceSheets" ], "xbrltype": "monetaryItemType" }, "us-gaap_OtherNonoperatingIncomeExpense": { "auth_ref": [ "r66" ], "calculation": { "http://forwardindus.com/role/CondensedConsolidatedStatementsOfOperations": { "order": 6.0, "parentTag": "us-gaap_IncomeLossFromContinuingOperationsBeforeIncomeTaxesExtraordinaryItemsNoncontrollingInterest", "weight": 1.0 } }, "crdr": "credit", "lang": { "en-us": { "role": { "documentation": "Amount of income (expense) related to nonoperating activities, classified as other.", "label": "Other expense/(income), net", "negatedLabel": "Other expense/(income), net" } } }, "localname": "OtherNonoperatingIncomeExpense", "nsuri": "http://fasb.org/us-gaap/2021-01-31", "presentation": [ "http://forwardindus.com/role/CondensedConsolidatedStatementsOfOperations", "http://forwardindus.com/role/SegmentsAndConcentrationsDetails" ], "xbrltype": "monetaryItemType" }, "us-gaap_OtherOperatingIncome": { "auth_ref": [ "r61" ], "crdr": "credit", "lang": { "en-us": { "role": { "documentation": "The total amount of other operating income, the components of which are not separately disclosed on the income statement, from items that are associated with the entity's normal revenue producing operation.", "label": "Operating income loss" } } }, "localname": "OtherOperatingIncome", "nsuri": "http://fasb.org/us-gaap/2021-01-31", "presentation": [ "http://forwardindus.com/role/SegmentsAndConcentrationsDetails" ], "xbrltype": "monetaryItemType" }, "us-gaap_PaymentsToAcquirePropertyPlantAndEquipment": { "auth_ref": [ "r67" ], "calculation": { "http://forwardindus.com/role/CondensedConsolidatedStatementsOfCashFlows": { "order": 1.0, "parentTag": "us-gaap_NetCashProvidedByUsedInInvestingActivities", "weight": -1.0 } }, "crdr": "credit", "lang": { "en-us": { "role": { "documentation": "The cash outflow associated with the acquisition of long-lived, physical assets that are used in the normal conduct of business to produce goods and services and not intended for resale; includes cash outflows to pay for construction of self-constructed assets.", "label": "Payments to Acquire Property, Plant, and Equipment", "negatedLabel": "Purchases of property and equipment" } } }, "localname": "PaymentsToAcquirePropertyPlantAndEquipment", "nsuri": "http://fasb.org/us-gaap/2021-01-31", "presentation": [ "http://forwardindus.com/role/CondensedConsolidatedStatementsOfCashFlows" ], "xbrltype": "monetaryItemType" }, "us-gaap_PrepaidExpenseAndOtherAssetsCurrent": { "auth_ref": [ "r5", "r27", "r28" ], "calculation": { "http://forwardindus.com/role/CondensedConsolidatedBalanceSheets": { "order": 4.0, "parentTag": "us-gaap_AssetsCurrent", "weight": 1.0 } }, "crdr": "debit", "lang": { "en-us": { "role": { "documentation": "Amount of asset related to consideration paid in advance for costs that provide economic benefits in future periods, and amount of other assets that are expected to be realized or consumed within one year or the normal operating cycle, if longer.", "label": "Prepaid expenses and other current assets" } } }, "localname": "PrepaidExpenseAndOtherAssetsCurrent", "nsuri": "http://fasb.org/us-gaap/2021-01-31", "presentation": [ "http://forwardindus.com/role/CondensedConsolidatedBalanceSheets", "http://forwardindus.com/role/RelatedPartyTransactionsDetailsNarrative" ], "xbrltype": "monetaryItemType" }, "us-gaap_ProceedsFromIssuanceOfDebt": { "auth_ref": [ "r69" ], "crdr": "debit", "lang": { "en-us": { "role": { "documentation": "The cash inflow during the period from additional borrowings in aggregate debt. Includes proceeds from short-term and long-term debt.", "label": "Loan received" } } }, "localname": "ProceedsFromIssuanceOfDebt", "nsuri": "http://fasb.org/us-gaap/2021-01-31", "presentation": [ "http://forwardindus.com/role/DebtDetailsNarrative" ], "xbrltype": "monetaryItemType" }, "us-gaap_ProceedsFromStockOptionsExercised": { "auth_ref": [ "r68", "r281" ], "calculation": { "http://forwardindus.com/role/CondensedConsolidatedStatementsOfCashFlows": { "order": 3.0, "parentTag": "us-gaap_NetCashProvidedByUsedInFinancingActivities", "weight": 1.0 } }, "crdr": "debit", "lang": { "en-us": { "role": { "documentation": "Amount of cash inflow from exercise of option under share-based payment arrangement.", "label": "Proceeds from stock options exercised", "verboseLabel": "Proceeds from options exercised" } } }, "localname": "ProceedsFromStockOptionsExercised", "nsuri": "http://fasb.org/us-gaap/2021-01-31", "presentation": [ "http://forwardindus.com/role/CondensedConsolidatedStatementsOfCashFlows", "http://forwardindus.com/role/Share-basedCompensationDetailsNarrative" ], "xbrltype": "monetaryItemType" }, "us-gaap_PropertyPlantAndEquipmentNet": { "auth_ref": [ "r10", "r11", "r199", "r346", "r373", "r381" ], "calculation": { "http://forwardindus.com/role/CondensedConsolidatedBalanceSheets": { "order": 2.0, "parentTag": "us-gaap_Assets", "weight": 1.0 } }, "crdr": "debit", "lang": { "en-us": { "role": { "documentation": "Amount after accumulated depreciation, depletion and amortization of physical assets used in the normal conduct of business to produce goods and services and not intended for resale. Examples include, but are not limited to, land, buildings, machinery and equipment, office equipment, and furniture and fixtures.", "label": "Property and equipment, net" } } }, "localname": "PropertyPlantAndEquipmentNet", "nsuri": "http://fasb.org/us-gaap/2021-01-31", "presentation": [ "http://forwardindus.com/role/CondensedConsolidatedBalanceSheets" ], "xbrltype": "monetaryItemType" }, "us-gaap_PropertySubjectToOrAvailableForOperatingLeaseAxis": { "auth_ref": [ "r326" ], "lang": { "en-us": { "role": { "documentation": "Information by property that could be leased or is available for lease.", "label": "Property Subject to or Available for Operating Lease [Axis]" } } }, "localname": "PropertySubjectToOrAvailableForOperatingLeaseAxis", "nsuri": "http://fasb.org/us-gaap/2021-01-31", "presentation": [ "http://forwardindus.com/role/LeasesDetails-FutureMinimumPaymentsOperatingLease" ], "xbrltype": "stringItemType" }, "us-gaap_PropertySubjectToOrAvailableForOperatingLeaseDomain": { "auth_ref": [ "r326" ], "lang": { "en-us": { "role": { "documentation": "A descriptive title of whether the property is subject to or available for operating lease." } } }, "localname": "PropertySubjectToOrAvailableForOperatingLeaseDomain", "nsuri": "http://fasb.org/us-gaap/2021-01-31", "presentation": [ "http://forwardindus.com/role/LeasesDetails-FutureMinimumPaymentsOperatingLease" ], "xbrltype": "domainItemType" }, "us-gaap_ReceivablesPolicyTextBlock": { "auth_ref": [ "r174", "r177", "r178", "r179" ], "lang": { "en-us": { "role": { "documentation": "Disclosure of accounting policy for receivable. Includes, but is not limited to, accounts receivable and financing receivable.", "label": "Accounts Receivable" } } }, "localname": "ReceivablesPolicyTextBlock", "nsuri": "http://fasb.org/us-gaap/2021-01-31", "presentation": [ "http://forwardindus.com/role/AccountingPoliciesPolicies" ], "xbrltype": "textBlockItemType" }, "us-gaap_RelatedPartyDomain": { "auth_ref": [ "r273", "r338", "r339" ], "lang": { "en-us": { "role": { "documentation": "Related parties include affiliates; other entities for which investments are accounted for by the equity method by the entity; trusts for benefit of employees; and principal owners, management, and members of immediate families. It also may include other parties with which the entity may control or can significantly influence the management or operating policies of the other to an extent that one of the transacting parties might be prevented from fully pursuing its own separate interests." } } }, "localname": "RelatedPartyDomain", "nsuri": "http://fasb.org/us-gaap/2021-01-31", "presentation": [ "http://forwardindus.com/role/RelatedPartyTransactionsDetailsNarrative" ], "xbrltype": "domainItemType" }, "us-gaap_RelatedPartyTransactionAxis": { "auth_ref": [ "r273", "r338", "r339", "r341" ], "lang": { "en-us": { "role": { "documentation": "Information by type of related party transaction.", "label": "Related Party Transaction [Axis]" } } }, "localname": "RelatedPartyTransactionAxis", "nsuri": "http://fasb.org/us-gaap/2021-01-31", "presentation": [ "http://forwardindus.com/role/RelatedPartyTransactionsDetailsNarrative" ], "xbrltype": "stringItemType" }, "us-gaap_RelatedPartyTransactionDomain": { "auth_ref": [ "r273" ], "lang": { "en-us": { "role": { "documentation": "Transaction between related party." } } }, "localname": "RelatedPartyTransactionDomain", "nsuri": "http://fasb.org/us-gaap/2021-01-31", "presentation": [ "http://forwardindus.com/role/RelatedPartyTransactionsDetailsNarrative" ], "xbrltype": "domainItemType" }, "us-gaap_RelatedPartyTransactionLineItems": { "auth_ref": [], "lang": { "en-us": { "role": { "documentation": "Line items represent financial concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes to the table.", "label": "Related Party Transaction [Line Items]" } } }, "localname": "RelatedPartyTransactionLineItems", "nsuri": "http://fasb.org/us-gaap/2021-01-31", "presentation": [ "http://forwardindus.com/role/RelatedPartyTransactionsDetailsNarrative" ], "xbrltype": "stringItemType" }, "us-gaap_RelatedPartyTransactionsAbstract": { "auth_ref": [], "lang": { "en-us": { "role": { "label": "Related Party Transactions [Abstract]" } } }, "localname": "RelatedPartyTransactionsAbstract", "nsuri": "http://fasb.org/us-gaap/2021-01-31", "xbrltype": "stringItemType" }, "us-gaap_RelatedPartyTransactionsByRelatedPartyAxis": { "auth_ref": [ "r273", "r338", "r341", "r350", "r351", "r352", "r353", "r354", "r355", "r356", "r357", "r358", "r359", "r360", "r361" ], "lang": { "en-us": { "role": { "documentation": "Information by type of related party. Related parties include, but not limited to, affiliates; other entities for which investments are accounted for by the equity method by the entity; trusts for benefit of employees; and principal owners, management, and members of immediate families. It also may include other parties with which the entity may control or can significantly influence the management or operating policies of the other to an extent that one of the transacting parties might be prevented from fully pursuing its own separate interests.", "label": "Related Party [Axis]" } } }, "localname": "RelatedPartyTransactionsByRelatedPartyAxis", "nsuri": "http://fasb.org/us-gaap/2021-01-31", "presentation": [ "http://forwardindus.com/role/RelatedPartyTransactionsDetailsNarrative" ], "xbrltype": "stringItemType" }, "us-gaap_RelatedPartyTransactionsDisclosureTextBlock": { "auth_ref": [ "r336", "r337", "r339", "r342", "r343" ], "lang": { "en-us": { "role": { "documentation": "The entire disclosure for related party transactions. Examples of related party transactions include transactions between (a) a parent company and its subsidiary; (b) subsidiaries of a common parent; (c) and entity and its principal owners; and (d) affiliates.", "label": "RELATED PARTY TRANSACTIONS" } } }, "localname": "RelatedPartyTransactionsDisclosureTextBlock", "nsuri": "http://fasb.org/us-gaap/2021-01-31", "presentation": [ "http://forwardindus.com/role/RelatedPartyTransactions" ], "xbrltype": "textBlockItemType" }, "us-gaap_RepaymentsOfDebtAndCapitalLeaseObligations": { "auth_ref": [], "calculation": { "http://forwardindus.com/role/CondensedConsolidatedStatementsOfCashFlows": { "order": 4.0, "parentTag": "us-gaap_NetCashProvidedByUsedInFinancingActivities", "weight": -1.0 } }, "crdr": "credit", "lang": { "en-us": { "role": { "documentation": "Amount of cash outflow for short-term and long-term debt and lease obligation.", "label": "Repayments of Debt and Lease Obligation", "negatedLabel": "Repayments of finance leases" } } }, "localname": "RepaymentsOfDebtAndCapitalLeaseObligations", "nsuri": "http://fasb.org/us-gaap/2021-01-31", "presentation": [ "http://forwardindus.com/role/CondensedConsolidatedStatementsOfCashFlows" ], "xbrltype": "monetaryItemType" }, "us-gaap_RepaymentsOfNotesPayable": { "auth_ref": [ "r70" ], "calculation": { "http://forwardindus.com/role/CondensedConsolidatedStatementsOfCashFlows": { "order": 1.0, "parentTag": "us-gaap_NetCashProvidedByUsedInFinancingActivities", "weight": -1.0 } }, "crdr": "credit", "lang": { "en-us": { "role": { "documentation": "The cash outflow for a borrowing supported by a written promise to pay an obligation.", "label": "Principal repayments", "negatedLabel": "Repayment of notes payable" } } }, "localname": "RepaymentsOfNotesPayable", "nsuri": "http://fasb.org/us-gaap/2021-01-31", "presentation": [ "http://forwardindus.com/role/CondensedConsolidatedStatementsOfCashFlows", "http://forwardindus.com/role/RelatedPartyTransactionsDetailsNarrative" ], "xbrltype": "monetaryItemType" }, "us-gaap_RetainedEarningsAccumulatedDeficit": { "auth_ref": [ "r20", "r263", "r285", "r346", "r379", "r393", "r394" ], "calculation": { "http://forwardindus.com/role/CondensedConsolidatedBalanceSheets": { "order": 3.0, "parentTag": "us-gaap_StockholdersEquity", "weight": 1.0 } }, "crdr": "credit", "lang": { "en-us": { "role": { "documentation": "The cumulative amount of the reporting entity's undistributed earnings or deficit.", "label": "Accumulated deficit" } } }, "localname": "RetainedEarningsAccumulatedDeficit", "nsuri": "http://fasb.org/us-gaap/2021-01-31", "presentation": [ "http://forwardindus.com/role/CondensedConsolidatedBalanceSheets" ], "xbrltype": "monetaryItemType" }, "us-gaap_RetainedEarningsMember": { "auth_ref": [ "r0", "r91", "r92", "r93", "r95", "r101", "r103", "r181", "r282", "r283", "r284", "r294", "r295", "r305", "r390", "r392" ], "lang": { "en-us": { "role": { "documentation": "The cumulative amount of the reporting entity's undistributed earnings or deficit.", "label": "Retained Earnings [Member]" } } }, "localname": "RetainedEarningsMember", "nsuri": "http://fasb.org/us-gaap/2021-01-31", "presentation": [ "http://forwardindus.com/role/CondensedConsolidatedStatementsOfShareholdersEquity" ], "xbrltype": "domainItemType" }, "us-gaap_RevenueFromRelatedParties": { "auth_ref": [ "r60", "r209", "r211", "r212", "r218", "r219", "r220", "r399" ], "crdr": "credit", "lang": { "en-us": { "role": { "documentation": "Amount of revenue, fees and commissions earned from transactions between (a) a parent company and its subsidiaries; (b) subsidiaries of a common parent; (c) an entity and trusts for the benefit of employees, for example, but not limited to, pension and profit-sharing trusts that are managed by or under the trusteeship of the entity's management; (d) an entity and its principal, owners, management, or members of their immediate families; and (e) affiliates.", "label": "Revenue from related party" } } }, "localname": "RevenueFromRelatedParties", "nsuri": "http://fasb.org/us-gaap/2021-01-31", "presentation": [ "http://forwardindus.com/role/RelatedPartyTransactionsDetailsNarrative" ], "xbrltype": "monetaryItemType" }, "us-gaap_RevenueRecognitionPolicyTextBlock": { "auth_ref": [ "r80", "r81" ], "lang": { "en-us": { "role": { "documentation": "Disclosure of accounting policy for revenue. Includes revenue from contract with customer and from other sources.", "label": "Revenue Recognition" } } }, "localname": "RevenueRecognitionPolicyTextBlock", "nsuri": "http://fasb.org/us-gaap/2021-01-31", "presentation": [ "http://forwardindus.com/role/AccountingPoliciesPolicies" ], "xbrltype": "textBlockItemType" }, "us-gaap_Revenues": { "auth_ref": [ "r56", "r84", "r133", "r134", "r153", "r159", "r160", "r166", "r167", "r169", "r180", "r206", "r207", "r208", "r211", "r212", "r213", "r215", "r217", "r219", "r220", "r312", "r372" ], "calculation": { "http://forwardindus.com/role/CondensedConsolidatedStatementsOfOperations": { "order": 1.0, "parentTag": "us-gaap_GrossProfit", "weight": 1.0 } }, "crdr": "credit", "lang": { "en-us": { "role": { "documentation": "Amount of revenue recognized from goods sold, services rendered, insurance premiums, or other activities that constitute an earning process. Includes, but is not limited to, investment and interest income before deduction of interest expense when recognized as a component of revenue, and sales and trading gain (loss).", "label": "Revenues, net", "terseLabel": "Revenues", "verboseLabel": "Revenue" } } }, "localname": "Revenues", "nsuri": "http://fasb.org/us-gaap/2021-01-31", "presentation": [ "http://forwardindus.com/role/CondensedConsolidatedStatementsOfOperations", "http://forwardindus.com/role/SegmentsAndConcentrationsDetails", "http://forwardindus.com/role/SegmentsAndConcentrationsDetailsNarrative" ], "xbrltype": "monetaryItemType" }, "us-gaap_SalesRevenueNetMember": { "auth_ref": [ "r124", "r169" ], "lang": { "en-us": { "role": { "documentation": "Revenue from sale of product and rendering of service and other sources of income, when it serves as benchmark in concentration of risk calculation.", "label": "Revenue Benchmark [Member]" } } }, "localname": "SalesRevenueNetMember", "nsuri": "http://fasb.org/us-gaap/2021-01-31", "presentation": [ "http://forwardindus.com/role/SegmentsAndConcentrationsDetailsNarrative" ], "xbrltype": "domainItemType" }, "us-gaap_ScheduleOfAntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareTable": { "auth_ref": [ "r111" ], "lang": { "en-us": { "role": { "documentation": "Schedule for securities (including those issuable pursuant to contingent stock agreements) that could potentially dilute basic earnings per share (EPS) in the future that were not included in the computation of diluted EPS because to do so would increase EPS amounts or decrease loss per share amounts for the period presented, by Antidilutive Securities.", "label": "Schedule of Antidilutive Securities Excluded from Computation of Earnings Per Share [Table]" } } }, "localname": "ScheduleOfAntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareTable", "nsuri": "http://fasb.org/us-gaap/2021-01-31", "presentation": [ "http://forwardindus.com/role/EarningslossPerShareDetails-AntidilutiveShares" ], "xbrltype": "stringItemType" }, "us-gaap_ScheduleOfAntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareTextBlock": { "auth_ref": [ "r111" ], "lang": { "en-us": { "role": { "documentation": "Tabular disclosure of securities (including those issuable pursuant to contingent stock agreements) that could potentially dilute basic earnings per share (EPS) in the future that were not included in the computation of diluted EPS because to do so would increase EPS amounts or decrease loss per share amounts for the period presented, by antidilutive securities.", "label": "Schedule of antidilutive securities excluded" } } }, "localname": "ScheduleOfAntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareTextBlock", "nsuri": "http://fasb.org/us-gaap/2021-01-31", "presentation": [ "http://forwardindus.com/role/EarningsPerShareTables" ], "xbrltype": "textBlockItemType" }, "us-gaap_ScheduleOfEarningsPerShareBasicAndDilutedTableTextBlock": { "auth_ref": [ "r110" ], "lang": { "en-us": { "role": { "documentation": "Tabular disclosure of an entity's basic and diluted earnings per share calculations, including a reconciliation of numerators and denominators of the basic and diluted per-share computations for income from continuing operations.", "label": "Schedule of Earnings Per Share, Basic and Diluted" } } }, "localname": "ScheduleOfEarningsPerShareBasicAndDilutedTableTextBlock", "nsuri": "http://fasb.org/us-gaap/2021-01-31", "presentation": [ "http://forwardindus.com/role/EarningsPerShareTables" ], "xbrltype": "textBlockItemType" }, "us-gaap_ScheduleOfEntityWideRevenueByMajorCustomersByReportingSegmentsTable": { "auth_ref": [ "r169" ], "lang": { "en-us": { "role": { "documentation": "Tabular disclosure about the extent of the entity's reliance on its major customers.", "label": "Schedule of Revenue by Major Customers, by Reporting Segments [Table]" } } }, "localname": "ScheduleOfEntityWideRevenueByMajorCustomersByReportingSegmentsTable", "nsuri": "http://fasb.org/us-gaap/2021-01-31", "presentation": [ "http://forwardindus.com/role/SegmentsAndConcentrationsDetailsNarrative" ], "xbrltype": "stringItemType" }, "us-gaap_ScheduleOfFiniteLivedIntangibleAssetsTable": { "auth_ref": [ "r188", "r192", "r348" ], "lang": { "en-us": { "role": { "documentation": "Schedule of assets, excluding financial assets and goodwill, lacking physical substance with a finite life.", "label": "Schedule of Finite-Lived Intangible Assets [Table]" } } }, "localname": "ScheduleOfFiniteLivedIntangibleAssetsTable", "nsuri": "http://fasb.org/us-gaap/2021-01-31", "presentation": [ "http://forwardindus.com/role/IntangibleAssetsAndGoodwillDetails-IntangibleAssets" ], "xbrltype": "stringItemType" }, "us-gaap_ScheduleOfFiniteLivedIntangibleAssetsTableTextBlock": { "auth_ref": [ "r188", "r192" ], "lang": { "en-us": { "role": { "documentation": "Tabular disclosure of assets, excluding financial assets and goodwill, lacking physical substance with a finite life, by either major class or business segment.", "label": "Schedule of Finite-Lived Intangible Assets [Table Text Block]", "verboseLabel": "Intangible Assets" } } }, "localname": "ScheduleOfFiniteLivedIntangibleAssetsTableTextBlock", "nsuri": "http://fasb.org/us-gaap/2021-01-31", "presentation": [ "http://forwardindus.com/role/IntangibleAssetsAndGoodwillTables" ], "xbrltype": "textBlockItemType" }, "us-gaap_ScheduleOfRelatedPartyTransactionsByRelatedPartyTable": { "auth_ref": [ "r340", "r341" ], "lang": { "en-us": { "role": { "documentation": "Schedule of quantitative and qualitative information pertaining to related party transactions. Examples of related party transactions include transactions between (a) a parent company and its subsidiary; (b) subsidiaries of a common parent; (c) and entity and its principal owners; and (d) affiliates.", "label": "Schedule of Related Party Transactions, by Related Party [Table]" } } }, "localname": "ScheduleOfRelatedPartyTransactionsByRelatedPartyTable", "nsuri": "http://fasb.org/us-gaap/2021-01-31", "presentation": [ "http://forwardindus.com/role/RelatedPartyTransactionsDetailsNarrative" ], "xbrltype": "stringItemType" }, "us-gaap_ScheduleOfSegmentReportingInformationBySegmentTable": { "auth_ref": [ "r142", "r145", "r157", "r185" ], "lang": { "en-us": { "role": { "documentation": "A table disclosing the profit or loss and total assets for each reportable segment of the entity. An entity discloses certain information on each reportable segment if the amounts (a) are included in the measure of segment profit or loss reviewed by the chief operating decision maker or (b) are otherwise regularly provided to the chief operating decision maker, even if not included in that measure of segment profit or loss.", "label": "Schedule of Segment Reporting Information, by Segment [Table]" } } }, "localname": "ScheduleOfSegmentReportingInformationBySegmentTable", "nsuri": "http://fasb.org/us-gaap/2021-01-31", "presentation": [ "http://forwardindus.com/role/SegmentsAndConcentrationsDetails", "http://forwardindus.com/role/SegmentsAndConcentrationsDetails1" ], "xbrltype": "stringItemType" }, "us-gaap_ScheduleOfSegmentReportingInformationBySegmentTextBlock": { "auth_ref": [ "r142", "r145", "r157", "r185" ], "lang": { "en-us": { "role": { "documentation": "Tabular disclosure of the profit or loss and total assets for each reportable segment. An entity discloses certain information on each reportable segment if the amounts (a) are included in the measure of segment profit or loss reviewed by the chief operating decision maker or (b) are otherwise regularly provided to the chief operating decision maker, even if not included in that measure of segment profit or loss.", "label": "Segment operating income (loss)" } } }, "localname": "ScheduleOfSegmentReportingInformationBySegmentTextBlock", "nsuri": "http://fasb.org/us-gaap/2021-01-31", "presentation": [ "http://forwardindus.com/role/SegmentsAndConcentrationsTables" ], "xbrltype": "textBlockItemType" }, "us-gaap_ScheduleOfShareBasedCompensationArrangementsByShareBasedPaymentAwardTable": { "auth_ref": [ "r275", "r280" ], "lang": { "en-us": { "role": { "documentation": "Disclosure of information about share-based payment arrangement.", "label": "Schedule of Share-based Compensation Arrangements by Share-based Payment Award [Table]" } } }, "localname": "ScheduleOfShareBasedCompensationArrangementsByShareBasedPaymentAwardTable", "nsuri": "http://fasb.org/us-gaap/2021-01-31", "presentation": [ "http://forwardindus.com/role/Share-basedCompensationDetailsNarrative" ], "xbrltype": "stringItemType" }, "us-gaap_SegmentDomain": { "auth_ref": [ "r130", "r133", "r134", "r135", "r136", "r137", "r138", "r139", "r140", "r141", "r142", "r143", "r144", "r153", "r154", "r155", "r156", "r158", "r159", "r160", "r161", "r162", "r164", "r169", "r201", "r202", "r387" ], "lang": { "en-us": { "role": { "documentation": "Components of an entity that engage in business activities from which they may earn revenue and incur expenses, including transactions with other components of the same entity." } } }, "localname": "SegmentDomain", "nsuri": "http://fasb.org/us-gaap/2021-01-31", "presentation": [ "http://forwardindus.com/role/AccountingPoliciesDetailsNarrative", "http://forwardindus.com/role/RelatedPartyTransactionsDetailsNarrative", "http://forwardindus.com/role/SegmentsAndConcentrationsDetails", "http://forwardindus.com/role/SegmentsAndConcentrationsDetails1" ], "xbrltype": "domainItemType" }, "us-gaap_SegmentReportingAbstract": { "auth_ref": [], "lang": { "en-us": { "role": { "label": "Segment Reporting [Abstract]" } } }, "localname": "SegmentReportingAbstract", "nsuri": "http://fasb.org/us-gaap/2021-01-31", "xbrltype": "stringItemType" }, "us-gaap_SegmentReportingDisclosureTextBlock": { "auth_ref": [ "r130", "r131", "r132", "r142", "r146", "r158", "r162", "r163", "r164", "r165", "r166", "r168", "r169", "r170" ], "lang": { "en-us": { "role": { "documentation": "The entire disclosure for reporting segments including data and tables. Reportable segments include those that meet any of the following quantitative thresholds a) it's reported revenue, including sales to external customers and intersegment sales or transfers is 10 percent or more of the combined revenue, internal and external, of all operating segments b) the absolute amount of its reported profit or loss is 10 percent or more of the greater, in absolute amount of 1) the combined reported profit of all operating segments that did not report a loss or 2) the combined reported loss of all operating segments that did report a loss c) its assets are 10 percent or more of the combined assets of all operating segments.", "label": "SEGMENTS AND CONCENTRATIONS" } } }, "localname": "SegmentReportingDisclosureTextBlock", "nsuri": "http://fasb.org/us-gaap/2021-01-31", "presentation": [ "http://forwardindus.com/role/SegmentsAndConcentrations" ], "xbrltype": "textBlockItemType" }, "us-gaap_SegmentReportingInformationLineItems": { "auth_ref": [], "lang": { "en-us": { "role": { "documentation": "Line items represent financial concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes to the table.", "label": "Segment Reporting Information [Line Items]" } } }, "localname": "SegmentReportingInformationLineItems", "nsuri": "http://fasb.org/us-gaap/2021-01-31", "presentation": [ "http://forwardindus.com/role/SegmentsAndConcentrationsDetails", "http://forwardindus.com/role/SegmentsAndConcentrationsDetails1" ], "xbrltype": "stringItemType" }, "us-gaap_SegmentReportingPolicyPolicyTextBlock": { "auth_ref": [ "r147", "r148", "r149", "r150", "r151", "r152", "r167" ], "lang": { "en-us": { "role": { "documentation": "Disclosure of accounting policy for segment reporting.", "label": "Segment Reporting" } } }, "localname": "SegmentReportingPolicyPolicyTextBlock", "nsuri": "http://fasb.org/us-gaap/2021-01-31", "presentation": [ "http://forwardindus.com/role/AccountingPoliciesPolicies" ], "xbrltype": "textBlockItemType" }, "us-gaap_SellingAndMarketingExpense": { "auth_ref": [], "calculation": { "http://forwardindus.com/role/CondensedConsolidatedStatementsOfOperations": { "order": 2.0, "parentTag": "us-gaap_OperatingIncomeLoss", "weight": -1.0 } }, "crdr": "debit", "lang": { "en-us": { "role": { "documentation": "The aggregate total amount of expenses directly related to the marketing or selling of products or services.", "label": "Sales and marketing expenses" } } }, "localname": "SellingAndMarketingExpense", "nsuri": "http://fasb.org/us-gaap/2021-01-31", "presentation": [ "http://forwardindus.com/role/CondensedConsolidatedStatementsOfOperations" ], "xbrltype": "monetaryItemType" }, "us-gaap_SellingExpense": { "auth_ref": [ "r64" ], "crdr": "debit", "lang": { "en-us": { "role": { "documentation": "Expenses recognized in the period that are directly related to the selling and distribution of products or services.", "label": "Sales and marketing" } } }, "localname": "SellingExpense", "nsuri": "http://fasb.org/us-gaap/2021-01-31", "presentation": [ "http://forwardindus.com/role/LeasesDetailsNarrative" ], "xbrltype": "monetaryItemType" }, "us-gaap_ShareBasedCompensation": { "auth_ref": [ "r75" ], "calculation": { "http://forwardindus.com/role/CondensedConsolidatedStatementsOfCashFlows": { "order": 2.0, "parentTag": "us-gaap_NetCashProvidedByUsedInOperatingActivities", "weight": 1.0 } }, "crdr": "debit", "lang": { "en-us": { "role": { "documentation": "Amount of noncash expense for share-based payment arrangement.", "label": "Share based compensation expense", "verboseLabel": "Share-based compensation" } } }, "localname": "ShareBasedCompensation", "nsuri": "http://fasb.org/us-gaap/2021-01-31", "presentation": [ "http://forwardindus.com/role/CondensedConsolidatedStatementsOfCashFlows", "http://forwardindus.com/role/Share-basedCompensationDetailsNarrative" ], "xbrltype": "monetaryItemType" }, "us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardLineItems": { "auth_ref": [], "lang": { "en-us": { "role": { "documentation": "Line items represent financial concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes to the table.", "label": "Share-based Compensation Arrangement by Share-based Payment Award [Line Items]" } } }, "localname": "ShareBasedCompensationArrangementByShareBasedPaymentAwardLineItems", "nsuri": "http://fasb.org/us-gaap/2021-01-31", "presentation": [ "http://forwardindus.com/role/Share-basedCompensationDetailsNarrative" ], "xbrltype": "stringItemType" }, "us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsGrantsInPeriodGross": { "auth_ref": [], "lang": { "en-us": { "role": { "documentation": "Gross number of share options (or share units) granted during the period.", "label": "Options granted" } } }, "localname": "ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsGrantsInPeriodGross", "nsuri": "http://fasb.org/us-gaap/2021-01-31", "presentation": [ "http://forwardindus.com/role/Share-basedCompensationDetailsNarrative" ], "xbrltype": "sharesItemType" }, "us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsGrantsInPeriodWeightedAverageGrantDateFairValue": { "auth_ref": [ "r278" ], "lang": { "en-us": { "role": { "documentation": "The weighted average grant-date fair value of options granted during the reporting period as calculated by applying the disclosed option pricing methodology.", "label": "Option grant-date fair value per share" } } }, "localname": "ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsGrantsInPeriodWeightedAverageGrantDateFairValue", "nsuri": "http://fasb.org/us-gaap/2021-01-31", "presentation": [ "http://forwardindus.com/role/Share-basedCompensationDetailsNarrative" ], "xbrltype": "perShareItemType" }, "us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingIntrinsicValue": { "auth_ref": [ "r280" ], "crdr": "debit", "lang": { "en-us": { "role": { "documentation": "Amount by which the current fair value of the underlying stock exceeds the exercise price of options outstanding.", "label": "Stock option intrinsic value" } } }, "localname": "ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingIntrinsicValue", "nsuri": "http://fasb.org/us-gaap/2021-01-31", "presentation": [ "http://forwardindus.com/role/Share-basedCompensationDetailsNarrative" ], "xbrltype": "monetaryItemType" }, "us-gaap_ShareBasedCompensationArrangementsByShareBasedPaymentAwardAwardTypeAndPlanNameDomain": { "auth_ref": [ "r274", "r276" ], "lang": { "en-us": { "role": { "documentation": "Award under share-based payment arrangement." } } }, "localname": "ShareBasedCompensationArrangementsByShareBasedPaymentAwardAwardTypeAndPlanNameDomain", "nsuri": "http://fasb.org/us-gaap/2021-01-31", "presentation": [ "http://forwardindus.com/role/Share-basedCompensationDetailsNarrative" ], "xbrltype": "domainItemType" }, "us-gaap_ShareBasedCompensationArrangementsByShareBasedPaymentAwardOptionsGrantsInPeriodWeightedAverageExercisePrice": { "auth_ref": [], "lang": { "en-us": { "role": { "documentation": "Weighted average per share amount at which grantees can acquire shares of common stock by exercise of options.", "label": "Options granted, exercise price of options granted" } } }, "localname": "ShareBasedCompensationArrangementsByShareBasedPaymentAwardOptionsGrantsInPeriodWeightedAverageExercisePrice", "nsuri": "http://fasb.org/us-gaap/2021-01-31", "presentation": [ "http://forwardindus.com/role/Share-basedCompensationDetailsNarrative" ], "xbrltype": "perShareItemType" }, "us-gaap_SharesOutstanding": { "auth_ref": [], "lang": { "en-us": { "role": { "documentation": "Number of shares issued which are neither cancelled nor held in the treasury.", "label": "Shares, Outstanding", "periodEndLabel": "Ending balance, shares", "periodStartLabel": "Beginning balance, shares" } } }, "localname": "SharesOutstanding", "nsuri": "http://fasb.org/us-gaap/2021-01-31", "presentation": [ "http://forwardindus.com/role/CondensedConsolidatedStatementsOfShareholdersEquity" ], "xbrltype": "sharesItemType" }, "us-gaap_SignificantAccountingPoliciesTextBlock": { "auth_ref": [ "r79", "r90" ], "lang": { "en-us": { "role": { "documentation": "The entire disclosure for all significant accounting policies of the reporting entity.", "label": "ACCOUNTING POLICIES" } } }, "localname": "SignificantAccountingPoliciesTextBlock", "nsuri": "http://fasb.org/us-gaap/2021-01-31", "presentation": [ "http://forwardindus.com/role/AccountingPolicies" ], "xbrltype": "textBlockItemType" }, "us-gaap_StatementBusinessSegmentsAxis": { "auth_ref": [ "r1", "r130", "r133", "r134", "r135", "r136", "r137", "r138", "r139", "r140", "r141", "r142", "r143", "r144", "r153", "r154", "r155", "r156", "r158", "r159", "r160", "r161", "r162", "r164", "r169", "r185", "r200", "r201", "r202", "r387" ], "lang": { "en-us": { "role": { "documentation": "Information by business segments.", "label": "Segments [Axis]" } } }, "localname": "StatementBusinessSegmentsAxis", "nsuri": "http://fasb.org/us-gaap/2021-01-31", "presentation": [ "http://forwardindus.com/role/AccountingPoliciesDetailsNarrative", "http://forwardindus.com/role/RelatedPartyTransactionsDetailsNarrative", "http://forwardindus.com/role/SegmentsAndConcentrationsDetails", "http://forwardindus.com/role/SegmentsAndConcentrationsDetails1" ], "xbrltype": "stringItemType" }, "us-gaap_StatementEquityComponentsAxis": { "auth_ref": [ "r0", "r41", "r52", "r53", "r54", "r91", "r92", "r93", "r95", "r101", "r103", "r117", "r181", "r258", "r263", "r282", "r283", "r284", "r294", "r295", "r305", "r314", "r315", "r316", "r317", "r318", "r319", "r390", "r391", "r392", "r422" ], "lang": { "en-us": { "role": { "documentation": "Information by component of equity.", "label": "Equity Components [Axis]" } } }, "localname": "StatementEquityComponentsAxis", "nsuri": "http://fasb.org/us-gaap/2021-01-31", "presentation": [ "http://forwardindus.com/role/CondensedConsolidatedStatementsOfShareholdersEquity" ], "xbrltype": "stringItemType" }, "us-gaap_StatementLineItems": { "auth_ref": [], "lang": { "en-us": { "role": { "documentation": "Line items represent financial concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes to the table.", "label": "Statement [Line Items]" } } }, "localname": "StatementLineItems", "nsuri": "http://fasb.org/us-gaap/2021-01-31", "presentation": [ "http://forwardindus.com/role/AccountingPoliciesDetailsNarrative", "http://forwardindus.com/role/CondensedConsolidatedStatementsOfShareholdersEquity", "http://forwardindus.com/role/LeasesDetails-FutureMinimumPaymentsOperatingLease" ], "xbrltype": "stringItemType" }, "us-gaap_StatementOfCashFlowsAbstract": { "auth_ref": [], "lang": { "en-us": { "role": { "label": "Statement of Cash Flows [Abstract]" } } }, "localname": "StatementOfCashFlowsAbstract", "nsuri": "http://fasb.org/us-gaap/2021-01-31", "xbrltype": "stringItemType" }, "us-gaap_StatementOfFinancialPositionAbstract": { "auth_ref": [], "lang": { "en-us": { "role": { "label": "Statement of Financial Position [Abstract]" } } }, "localname": "StatementOfFinancialPositionAbstract", "nsuri": "http://fasb.org/us-gaap/2021-01-31", "xbrltype": "stringItemType" }, "us-gaap_StatementOfStockholdersEquityAbstract": { "auth_ref": [], "localname": "StatementOfStockholdersEquityAbstract", "nsuri": "http://fasb.org/us-gaap/2021-01-31", "xbrltype": "stringItemType" }, "us-gaap_StatementTable": { "auth_ref": [ "r91", "r92", "r93", "r117", "r347" ], "lang": { "en-us": { "role": { "documentation": "Schedule reflecting a Statement of Income, Statement of Cash Flows, Statement of Financial Position, Statement of Shareholders' Equity and Other Comprehensive Income, or other statement as needed.", "label": "Statement [Table]" } } }, "localname": "StatementTable", "nsuri": "http://fasb.org/us-gaap/2021-01-31", "presentation": [ "http://forwardindus.com/role/AccountingPoliciesDetailsNarrative", "http://forwardindus.com/role/CondensedConsolidatedStatementsOfShareholdersEquity", "http://forwardindus.com/role/LeasesDetails-FutureMinimumPaymentsOperatingLease" ], "xbrltype": "stringItemType" }, "us-gaap_StockIssuedDuringPeriodSharesStockOptionsExercised": { "auth_ref": [ "r16", "r17", "r258", "r263", "r277" ], "lang": { "en-us": { "role": { "documentation": "Number of share options (or share units) exercised during the current period.", "label": "Stock options exercised, shares", "verboseLabel": "Stock issued from exercise of stock options" } } }, "localname": "StockIssuedDuringPeriodSharesStockOptionsExercised", "nsuri": "http://fasb.org/us-gaap/2021-01-31", "presentation": [ "http://forwardindus.com/role/CondensedConsolidatedStatementsOfShareholdersEquity", "http://forwardindus.com/role/Share-basedCompensationDetailsNarrative" ], "xbrltype": "sharesItemType" }, "us-gaap_StockIssuedDuringPeriodValueStockOptionsExercised": { "auth_ref": [ "r41", "r258", "r263" ], "crdr": "credit", "lang": { "en-us": { "role": { "documentation": "Value of stock issued as a result of the exercise of stock options.", "label": "Stock options exercised" } } }, "localname": "StockIssuedDuringPeriodValueStockOptionsExercised", "nsuri": "http://fasb.org/us-gaap/2021-01-31", "presentation": [ "http://forwardindus.com/role/CondensedConsolidatedStatementsOfShareholdersEquity" ], "xbrltype": "monetaryItemType" }, "us-gaap_StockOptionMember": { "auth_ref": [], "lang": { "en-us": { "role": { "documentation": "Contracts conveying rights, but not obligations, to buy or sell a specific quantity of stock at a specified price during a specified period (an American option) or at a specified date (a European option).", "label": "Equity Option [Member]" } } }, "localname": "StockOptionMember", "nsuri": "http://fasb.org/us-gaap/2021-01-31", "presentation": [ "http://forwardindus.com/role/Share-basedCompensationDetailsNarrative" ], "xbrltype": "domainItemType" }, "us-gaap_StockholdersEquity": { "auth_ref": [ "r17", "r21", "r22", "r84", "r176", "r180", "r312", "r346" ], "calculation": { "http://forwardindus.com/role/CondensedConsolidatedBalanceSheets": { "order": 2.0, "parentTag": "us-gaap_LiabilitiesAndStockholdersEquity", "weight": 1.0 } }, "crdr": "credit", "lang": { "en-us": { "role": { "documentation": "Total of all stockholders' equity (deficit) items, net of receivables from officers, directors, owners, and affiliates of the entity which are attributable to the parent. The amount of the economic entity's stockholders' equity attributable to the parent excludes the amount of stockholders' equity which is allocable to that ownership interest in subsidiary equity which is not attributable to the parent (noncontrolling interest, minority interest). This excludes temporary equity and is sometimes called permanent equity.", "label": "Stockholders' Equity Attributable to Parent", "periodEndLabel": "Ending balance, value", "periodStartLabel": "Beginning balance, value", "totalLabel": "Total shareholders' equity" } } }, "localname": "StockholdersEquity", "nsuri": "http://fasb.org/us-gaap/2021-01-31", "presentation": [ "http://forwardindus.com/role/CondensedConsolidatedBalanceSheets", "http://forwardindus.com/role/CondensedConsolidatedStatementsOfShareholdersEquity" ], "xbrltype": "monetaryItemType" }, "us-gaap_StockholdersEquityAbstract": { "auth_ref": [], "lang": { "en-us": { "role": { "label": "Shareholders' equity:" } } }, "localname": "StockholdersEquityAbstract", "nsuri": "http://fasb.org/us-gaap/2021-01-31", "presentation": [ "http://forwardindus.com/role/CondensedConsolidatedBalanceSheets" ], "xbrltype": "stringItemType" }, "us-gaap_SupplementalCashFlowInformationAbstract": { "auth_ref": [], "lang": { "en-us": { "role": { "label": "Supplemental Disclosures of Cash Flow Information:" } } }, "localname": "SupplementalCashFlowInformationAbstract", "nsuri": "http://fasb.org/us-gaap/2021-01-31", "presentation": [ "http://forwardindus.com/role/CondensedConsolidatedStatementsOfCashFlows" ], "xbrltype": "stringItemType" }, "us-gaap_TrademarksMember": { "auth_ref": [ "r298" ], "lang": { "en-us": { "role": { "documentation": "Rights acquired through registration of a trademark to gain or protect exclusive use of a business name, symbol or other device or style.", "label": "Trademarks [Member]" } } }, "localname": "TrademarksMember", "nsuri": "http://fasb.org/us-gaap/2021-01-31", "presentation": [ "http://forwardindus.com/role/IntangibleAssetsAndGoodwillDetails-IntangibleAssets" ], "xbrltype": "domainItemType" }, "us-gaap_TransactionDomain": { "auth_ref": [ "r48" ], "lang": { "en-us": { "role": { "documentation": "Agreement between buyer and seller for the exchange of financial instruments." } } }, "localname": "TransactionDomain", "nsuri": "http://fasb.org/us-gaap/2021-01-31", "presentation": [ "http://forwardindus.com/role/FairValueMeasurementsDetailsNarrative", "http://forwardindus.com/role/RelatedPartyTransactionsDetailsNarrative" ], "xbrltype": "domainItemType" }, "us-gaap_TransactionTypeAxis": { "auth_ref": [ "r48" ], "lang": { "en-us": { "role": { "documentation": "Information by type of agreement between buyer and seller for the exchange of financial instruments.", "label": "Transaction Type [Axis]" } } }, "localname": "TransactionTypeAxis", "nsuri": "http://fasb.org/us-gaap/2021-01-31", "presentation": [ "http://forwardindus.com/role/FairValueMeasurementsDetailsNarrative", "http://forwardindus.com/role/RelatedPartyTransactionsDetailsNarrative" ], "xbrltype": "stringItemType" }, "us-gaap_TypeOfArrangementAxis": { "auth_ref": [ "r300" ], "lang": { "en-us": { "role": { "documentation": "Information by collaborative arrangement and arrangement other than collaborative applicable to revenue-generating activity or operations.", "label": "Collaborative Arrangement and Arrangement Other than Collaborative [Axis]" } } }, "localname": "TypeOfArrangementAxis", "nsuri": "http://fasb.org/us-gaap/2021-01-31", "presentation": [ "http://forwardindus.com/role/DebtDetailsNarrative" ], "xbrltype": "stringItemType" }, "us-gaap_UseOfEstimates": { "auth_ref": [ "r119", "r120", "r121", "r122", "r126", "r127", "r128" ], "lang": { "en-us": { "role": { "documentation": "Disclosure of accounting policy for the use of estimates in the preparation of financial statements in conformity with generally accepted accounting principles.", "label": "Accounting Estimates" } } }, "localname": "UseOfEstimates", "nsuri": "http://fasb.org/us-gaap/2021-01-31", "presentation": [ "http://forwardindus.com/role/AccountingPoliciesPolicies" ], "xbrltype": "textBlockItemType" }, "us-gaap_WarrantMember": { "auth_ref": [], "lang": { "en-us": { "role": { "documentation": "Security that gives the holder the right to purchase shares of stock in accordance with the terms of the instrument, usually upon payment of a specified amount.", "label": "Warrant [Member]" } } }, "localname": "WarrantMember", "nsuri": "http://fasb.org/us-gaap/2021-01-31", "presentation": [ "http://forwardindus.com/role/EarningslossPerShareDetails-AntidilutiveShares" ], "xbrltype": "domainItemType" }, "us-gaap_WeightedAverageNumberDilutedSharesOutstandingAdjustment": { "auth_ref": [ "r110" ], "lang": { "en-us": { "role": { "documentation": "The sum of dilutive potential common shares or units used in the calculation of the diluted per-share or per-unit computation.", "label": "Dilutive common share equivalents" } } }, "localname": "WeightedAverageNumberDilutedSharesOutstandingAdjustment", "nsuri": "http://fasb.org/us-gaap/2021-01-31", "presentation": [ "http://forwardindus.com/role/EarningslossPerShareDetails-earningPerShare" ], "xbrltype": "sharesItemType" }, "us-gaap_WeightedAverageNumberOfDilutedSharesOutstanding": { "auth_ref": [ "r105", "r110" ], "lang": { "en-us": { "role": { "documentation": "The average number of shares or units issued and outstanding that are used in calculating diluted EPS or earnings per unit (EPU), determined based on the timing of issuance of shares or units in the period.", "label": "Weighted Average Number of Shares Outstanding, Diluted", "verboseLabel": "Diluted" } } }, "localname": "WeightedAverageNumberOfDilutedSharesOutstanding", "nsuri": "http://fasb.org/us-gaap/2021-01-31", "presentation": [ "http://forwardindus.com/role/CondensedConsolidatedStatementsOfOperations" ], "xbrltype": "sharesItemType" }, "us-gaap_WeightedAverageNumberOfSharesOutstandingAbstract": { "auth_ref": [], "lang": { "en-us": { "role": { "label": "Weighted average common shares outstanding:", "verboseLabel": "Denominator:" } } }, "localname": "WeightedAverageNumberOfSharesOutstandingAbstract", "nsuri": "http://fasb.org/us-gaap/2021-01-31", "presentation": [ "http://forwardindus.com/role/CondensedConsolidatedStatementsOfOperations", "http://forwardindus.com/role/EarningslossPerShareDetails-earningPerShare" ], "xbrltype": "stringItemType" }, "us-gaap_WeightedAverageNumberOfSharesOutstandingBasic": { "auth_ref": [ "r104", "r110" ], "lang": { "en-us": { "role": { "documentation": "Number of [basic] shares or units, after adjustment for contingently issuable shares or units and other shares or units not deemed outstanding, determined by relating the portion of time within a reporting period that common shares or units have been outstanding to the total time in that period.", "label": "Weighted Average Number of Shares Outstanding, Basic", "verboseLabel": "Basic" } } }, "localname": "WeightedAverageNumberOfSharesOutstandingBasic", "nsuri": "http://fasb.org/us-gaap/2021-01-31", "presentation": [ "http://forwardindus.com/role/CondensedConsolidatedStatementsOfOperations" ], "xbrltype": "sharesItemType" } }, "unitCount": 4 } }, "std_ref": { "r0": { "Name": "Accounting Standards Codification", "Paragraph": "6", "Publisher": "FASB", "Section": "65", "SubTopic": "10", "Subparagraph": "(c)", "Topic": "105", "URI": "http://asc.fasb.org/extlink&oid=124434974&loc=SL124442142-165695" }, "r1": { "Name": "Accounting Standards Codification", "Paragraph": "1", "Publisher": "FASB", "Section": "50", "SubTopic": "20", "Subparagraph": "(d)", "Topic": "205", "URI": "http://asc.fasb.org/extlink&oid=109222650&loc=d3e1361-107760" }, "r10": { "Name": "Accounting Standards Codification", "Paragraph": "1", "Publisher": "FASB", "Section": "S99", "SubTopic": "10", "Subparagraph": "(SX 210.5-02(13))", "Topic": "210", "URI": "http://asc.fasb.org/extlink&oid=120391452&loc=d3e13212-122682" }, "r100": { "Name": "Accounting Standards Codification", "Paragraph": "7", "Publisher": "FASB", "Section": "50", "SubTopic": "10", "Subparagraph": "(a)", "Topic": "250", "URI": "http://asc.fasb.org/extlink&oid=124431687&loc=d3e22644-107794" }, "r101": { "Name": "Accounting Standards Codification", "Paragraph": "7", "Publisher": "FASB", "Section": "50", "SubTopic": "10", "Subparagraph": "(b)", "Topic": "250", "URI": "http://asc.fasb.org/extlink&oid=124431687&loc=d3e22644-107794" }, "r102": { "Name": "Accounting Standards Codification", "Paragraph": "8", "Publisher": "FASB", "Section": "50", "SubTopic": "10", "Topic": "250", "URI": "http://asc.fasb.org/extlink&oid=124431687&loc=d3e22658-107794" }, "r103": { "Name": "Accounting Standards Codification", "Paragraph": "9", "Publisher": "FASB", "Section": "50", "SubTopic": "10", "Topic": "250", "URI": "http://asc.fasb.org/extlink&oid=124431687&loc=d3e22663-107794" }, "r104": { "Name": "Accounting Standards Codification", "Paragraph": "10", "Publisher": "FASB", "Section": "45", "SubTopic": "10", "Topic": "260", "URI": "http://asc.fasb.org/extlink&oid=125511455&loc=d3e1448-109256" }, "r105": { "Name": "Accounting Standards Codification", "Paragraph": "16", "Publisher": "FASB", "Section": "45", "SubTopic": "10", "Topic": "260", "URI": "http://asc.fasb.org/extlink&oid=125511455&loc=d3e1505-109256" }, "r106": { "Name": "Accounting Standards Codification", "Paragraph": "2", "Publisher": "FASB", "Section": "45", "SubTopic": "10", "Topic": "260", "URI": "http://asc.fasb.org/extlink&oid=125511455&loc=d3e1252-109256" }, "r107": { "Name": "Accounting Standards Codification", "Paragraph": "60B", "Publisher": "FASB", "Section": "45", "SubTopic": "10", "Subparagraph": "(a)", "Topic": "260", "URI": "http://asc.fasb.org/extlink&oid=125511455&loc=SL5780133-109256" }, "r108": { "Name": "Accounting Standards Codification", "Paragraph": "60B", "Publisher": "FASB", "Section": "45", "SubTopic": "10", "Subparagraph": "(d)", "Topic": "260", "URI": "http://asc.fasb.org/extlink&oid=125511455&loc=SL5780133-109256" }, "r109": { "Name": "Accounting Standards Codification", "Paragraph": "7", "Publisher": "FASB", "Section": "45", "SubTopic": "10", "Topic": "260", "URI": "http://asc.fasb.org/extlink&oid=125511455&loc=d3e1337-109256" }, "r11": { "Name": "Accounting Standards Codification", "Paragraph": "1", "Publisher": "FASB", "Section": "S99", "SubTopic": "10", "Subparagraph": "(SX 210.5-02(14))", "Topic": "210", "URI": "http://asc.fasb.org/extlink&oid=120391452&loc=d3e13212-122682" }, "r110": { "Name": "Accounting Standards Codification", "Paragraph": "1", "Publisher": "FASB", "Section": "50", "SubTopic": "10", "Subparagraph": "(a)", "Topic": "260", "URI": "http://asc.fasb.org/extlink&oid=124432515&loc=d3e3550-109257" }, "r111": { "Name": "Accounting Standards Codification", "Paragraph": "1", "Publisher": "FASB", "Section": "50", "SubTopic": "10", "Subparagraph": "(c)", "Topic": "260", "URI": "http://asc.fasb.org/extlink&oid=124432515&loc=d3e3550-109257" }, "r112": { "Name": "Accounting Standards Codification", "Paragraph": "2", "Publisher": "FASB", "Section": "50", "SubTopic": "10", "Topic": "260", "URI": "http://asc.fasb.org/extlink&oid=124432515&loc=d3e3630-109257" }, "r113": { "Name": "Accounting Standards Codification", "Paragraph": "3", "Publisher": "FASB", "Section": "50", "SubTopic": "10", "Topic": "260", "URI": "http://asc.fasb.org/extlink&oid=109243012&loc=SL65017193-207537" }, "r114": { "Name": "Accounting Standards Codification", "Paragraph": "15", "Publisher": "FASB", "Section": "55", "SubTopic": "10", "Topic": "260", "URI": "http://asc.fasb.org/extlink&oid=125512782&loc=d3e3842-109258" }, "r115": { "Name": "Accounting Standards Codification", "Paragraph": "52", "Publisher": "FASB", "Section": "55", "SubTopic": "10", "Topic": "260", "URI": "http://asc.fasb.org/extlink&oid=125512782&loc=d3e4984-109258" }, "r116": { "Name": "Accounting Standards Codification", "Publisher": "FASB", "Topic": "260", "URI": "http://asc.fasb.org/topic&trid=2144383" }, "r117": { "Name": "Accounting Standards Codification", "Paragraph": "1", "Publisher": "FASB", "Section": "45", "SubTopic": "10", "Topic": "272", "URI": "http://asc.fasb.org/extlink&oid=125520817&loc=d3e70191-108054" }, "r118": { "Name": "Accounting Standards Codification", "Paragraph": "1", "Publisher": "FASB", "Section": "50", "SubTopic": "10", "Subparagraph": "(a)", "Topic": "275", "URI": "http://asc.fasb.org/extlink&oid=99393423&loc=d3e5967-108592" }, "r119": { "Name": "Accounting Standards Codification", "Paragraph": "1", "Publisher": "FASB", "Section": "50", "SubTopic": "10", "Subparagraph": "(b)", "Topic": "275", "URI": "http://asc.fasb.org/extlink&oid=99393423&loc=d3e5967-108592" }, "r12": { "Name": "Accounting Standards Codification", "Paragraph": "1", "Publisher": "FASB", "Section": "S99", "SubTopic": "10", "Subparagraph": "(SX 210.5-02(17))", "Topic": "210", "URI": "http://asc.fasb.org/extlink&oid=120391452&loc=d3e13212-122682" }, "r120": { "Name": "Accounting Standards Codification", "Paragraph": "1", "Publisher": "FASB", "Section": "50", "SubTopic": "10", "Subparagraph": "(c)", "Topic": "275", "URI": "http://asc.fasb.org/extlink&oid=99393423&loc=d3e5967-108592" }, "r121": { "Name": "Accounting Standards Codification", "Paragraph": "11", "Publisher": "FASB", "Section": "50", "SubTopic": "10", "Topic": "275", "URI": "http://asc.fasb.org/extlink&oid=99393423&loc=d3e6161-108592" }, "r122": { "Name": "Accounting Standards Codification", "Paragraph": "12", "Publisher": "FASB", "Section": "50", "SubTopic": "10", "Topic": "275", "URI": "http://asc.fasb.org/extlink&oid=99393423&loc=d3e6191-108592" }, "r123": { "Name": "Accounting Standards Codification", "Paragraph": "18", "Publisher": "FASB", "Section": "50", "SubTopic": "10", "Subparagraph": "(a)", "Topic": "275", "URI": "http://asc.fasb.org/extlink&oid=99393423&loc=d3e6351-108592" }, "r124": { "Name": "Accounting Standards Codification", "Paragraph": "18", "Publisher": "FASB", "Section": "50", "SubTopic": "10", "Topic": "275", "URI": "http://asc.fasb.org/extlink&oid=99393423&loc=d3e6351-108592" }, "r125": { "Name": "Accounting Standards Codification", "Paragraph": "20", "Publisher": "FASB", "Section": "50", "SubTopic": "10", "Topic": "275", "URI": "http://asc.fasb.org/extlink&oid=99393423&loc=d3e6404-108592" }, "r126": { "Name": "Accounting Standards Codification", "Paragraph": "4", "Publisher": "FASB", "Section": "50", "SubTopic": "10", "Topic": "275", "URI": "http://asc.fasb.org/extlink&oid=99393423&loc=d3e6061-108592" }, "r127": { "Name": "Accounting Standards Codification", "Paragraph": "8", "Publisher": "FASB", "Section": "50", "SubTopic": "10", "Topic": "275", "URI": "http://asc.fasb.org/extlink&oid=99393423&loc=d3e6132-108592" }, "r128": { "Name": "Accounting Standards Codification", "Paragraph": "9", "Publisher": "FASB", "Section": "50", "SubTopic": "10", "Topic": "275", "URI": "http://asc.fasb.org/extlink&oid=99393423&loc=d3e6143-108592" }, "r129": { "Name": "Accounting Standards Codification", "Publisher": "FASB", "Topic": "275", "URI": "http://asc.fasb.org/topic&trid=2134479" }, "r13": { "Name": "Accounting Standards Codification", "Paragraph": "1", "Publisher": "FASB", "Section": "S99", "SubTopic": "10", "Subparagraph": "(SX 210.5-02(19)(a)(5))", "Topic": "210", "URI": "http://asc.fasb.org/extlink&oid=120391452&loc=d3e13212-122682" }, "r130": { "Name": "Accounting Standards Codification", "Paragraph": "15", "Publisher": "FASB", "Section": "50", "SubTopic": "10", "Topic": "280", "URI": "http://asc.fasb.org/extlink&oid=123359005&loc=d3e8657-108599" }, "r131": { "Name": "Accounting Standards Codification", "Paragraph": "21", "Publisher": "FASB", "Section": "50", "SubTopic": "10", "Subparagraph": "(a)", "Topic": "280", "URI": "http://asc.fasb.org/extlink&oid=123359005&loc=d3e8721-108599" }, "r132": { "Name": "Accounting Standards Codification", "Paragraph": "21", "Publisher": "FASB", "Section": "50", "SubTopic": "10", "Subparagraph": "(b)", "Topic": "280", "URI": "http://asc.fasb.org/extlink&oid=123359005&loc=d3e8721-108599" }, "r133": { "Name": "Accounting Standards Codification", "Paragraph": "22", "Publisher": "FASB", "Section": "50", "SubTopic": "10", "Subparagraph": "(a)", "Topic": "280", "URI": "http://asc.fasb.org/extlink&oid=123359005&loc=d3e8736-108599" }, "r134": { "Name": "Accounting Standards Codification", "Paragraph": "22", "Publisher": "FASB", "Section": "50", "SubTopic": "10", "Subparagraph": "(b)", "Topic": "280", "URI": "http://asc.fasb.org/extlink&oid=123359005&loc=d3e8736-108599" }, "r135": { "Name": "Accounting Standards Codification", "Paragraph": "22", "Publisher": "FASB", "Section": "50", "SubTopic": "10", "Subparagraph": "(c)", "Topic": "280", "URI": "http://asc.fasb.org/extlink&oid=123359005&loc=d3e8736-108599" }, "r136": { "Name": "Accounting Standards Codification", "Paragraph": "22", "Publisher": "FASB", "Section": "50", "SubTopic": "10", "Subparagraph": "(d)", "Topic": "280", "URI": "http://asc.fasb.org/extlink&oid=123359005&loc=d3e8736-108599" }, "r137": { "Name": "Accounting Standards Codification", "Paragraph": "22", "Publisher": "FASB", "Section": "50", "SubTopic": "10", "Subparagraph": "(e)", "Topic": "280", "URI": "http://asc.fasb.org/extlink&oid=123359005&loc=d3e8736-108599" }, "r138": { "Name": "Accounting Standards Codification", "Paragraph": "22", "Publisher": "FASB", "Section": "50", "SubTopic": "10", "Subparagraph": "(f)", "Topic": "280", "URI": "http://asc.fasb.org/extlink&oid=123359005&loc=d3e8736-108599" }, "r139": { "Name": "Accounting Standards Codification", "Paragraph": "22", "Publisher": "FASB", "Section": "50", "SubTopic": "10", "Subparagraph": "(g)", "Topic": "280", "URI": "http://asc.fasb.org/extlink&oid=123359005&loc=d3e8736-108599" }, "r14": { "Name": "Accounting Standards Codification", "Paragraph": "1", "Publisher": "FASB", "Section": "S99", "SubTopic": "10", "Subparagraph": "(SX 210.5-02(22))", "Topic": "210", "URI": "http://asc.fasb.org/extlink&oid=120391452&loc=d3e13212-122682" }, "r140": { "Name": "Accounting Standards Codification", "Paragraph": "22", "Publisher": "FASB", "Section": "50", "SubTopic": "10", "Subparagraph": "(h)", "Topic": "280", "URI": "http://asc.fasb.org/extlink&oid=123359005&loc=d3e8736-108599" }, "r141": { "Name": "Accounting Standards Codification", "Paragraph": "22", "Publisher": "FASB", "Section": "50", "SubTopic": "10", "Subparagraph": "(j)", "Topic": "280", "URI": "http://asc.fasb.org/extlink&oid=123359005&loc=d3e8736-108599" }, "r142": { "Name": "Accounting Standards Codification", "Paragraph": "22", "Publisher": "FASB", "Section": "50", "SubTopic": "10", "Topic": "280", "URI": "http://asc.fasb.org/extlink&oid=123359005&loc=d3e8736-108599" }, "r143": { "Name": "Accounting Standards Codification", "Paragraph": "25", "Publisher": "FASB", "Section": "50", "SubTopic": "10", "Subparagraph": "(a)", "Topic": "280", "URI": "http://asc.fasb.org/extlink&oid=123359005&loc=d3e8813-108599" }, "r144": { "Name": "Accounting Standards Codification", "Paragraph": "25", "Publisher": "FASB", "Section": "50", "SubTopic": "10", "Subparagraph": "(b)", "Topic": "280", "URI": "http://asc.fasb.org/extlink&oid=123359005&loc=d3e8813-108599" }, "r145": { "Name": "Accounting Standards Codification", "Paragraph": "25", "Publisher": "FASB", "Section": "50", "SubTopic": "10", "Topic": "280", "URI": "http://asc.fasb.org/extlink&oid=123359005&loc=d3e8813-108599" }, "r146": { "Name": "Accounting Standards Codification", "Paragraph": "26", "Publisher": "FASB", "Section": "50", "SubTopic": "10", "Topic": "280", "URI": "http://asc.fasb.org/extlink&oid=123359005&loc=d3e8844-108599" }, "r147": { "Name": "Accounting Standards Codification", "Paragraph": "29", "Publisher": "FASB", "Section": "50", "SubTopic": "10", "Subparagraph": "(a)", "Topic": "280", "URI": "http://asc.fasb.org/extlink&oid=123359005&loc=d3e8864-108599" }, "r148": { "Name": "Accounting Standards Codification", "Paragraph": "29", "Publisher": "FASB", "Section": "50", "SubTopic": "10", "Subparagraph": "(b)", "Topic": "280", "URI": "http://asc.fasb.org/extlink&oid=123359005&loc=d3e8864-108599" }, "r149": { "Name": "Accounting Standards Codification", "Paragraph": "29", "Publisher": "FASB", "Section": "50", "SubTopic": "10", "Subparagraph": "(c)", "Topic": "280", "URI": "http://asc.fasb.org/extlink&oid=123359005&loc=d3e8864-108599" }, "r15": { "Name": "Accounting Standards Codification", "Paragraph": "1", "Publisher": "FASB", "Section": "S99", "SubTopic": "10", "Subparagraph": "(SX 210.5-02(23))", "Topic": "210", "URI": "http://asc.fasb.org/extlink&oid=120391452&loc=d3e13212-122682" }, "r150": { "Name": "Accounting Standards Codification", "Paragraph": "29", "Publisher": "FASB", "Section": "50", "SubTopic": "10", "Subparagraph": "(d)", "Topic": "280", "URI": "http://asc.fasb.org/extlink&oid=123359005&loc=d3e8864-108599" }, "r151": { "Name": "Accounting Standards Codification", "Paragraph": "29", "Publisher": "FASB", "Section": "50", "SubTopic": "10", "Subparagraph": "(e)", "Topic": "280", "URI": "http://asc.fasb.org/extlink&oid=123359005&loc=d3e8864-108599" }, "r152": { "Name": "Accounting Standards Codification", "Paragraph": "29", "Publisher": "FASB", "Section": "50", "SubTopic": "10", "Topic": "280", "URI": "http://asc.fasb.org/extlink&oid=123359005&loc=d3e8864-108599" }, "r153": { "Name": "Accounting Standards Codification", "Paragraph": "30", "Publisher": "FASB", "Section": "50", "SubTopic": "10", "Subparagraph": "(a)", "Topic": "280", "URI": "http://asc.fasb.org/extlink&oid=123359005&loc=d3e8906-108599" }, "r154": { "Name": "Accounting Standards Codification", "Paragraph": "30", "Publisher": "FASB", "Section": "50", "SubTopic": "10", "Subparagraph": "(b)", "Topic": "280", "URI": "http://asc.fasb.org/extlink&oid=123359005&loc=d3e8906-108599" }, "r155": { "Name": "Accounting Standards Codification", "Paragraph": "30", "Publisher": "FASB", "Section": "50", "SubTopic": "10", "Subparagraph": "(c)", "Topic": "280", "URI": "http://asc.fasb.org/extlink&oid=123359005&loc=d3e8906-108599" }, "r156": { "Name": "Accounting Standards Codification", "Paragraph": "30", "Publisher": "FASB", "Section": "50", "SubTopic": "10", "Subparagraph": "(d)", "Topic": "280", "URI": "http://asc.fasb.org/extlink&oid=123359005&loc=d3e8906-108599" }, "r157": { "Name": "Accounting Standards Codification", "Paragraph": "30", "Publisher": "FASB", "Section": "50", "SubTopic": "10", "Topic": "280", "URI": "http://asc.fasb.org/extlink&oid=123359005&loc=d3e8906-108599" }, "r158": { "Name": "Accounting Standards Codification", "Paragraph": "31", "Publisher": "FASB", "Section": "50", "SubTopic": "10", "Topic": "280", "URI": "http://asc.fasb.org/extlink&oid=123359005&loc=d3e8924-108599" }, "r159": { "Name": "Accounting Standards Codification", "Paragraph": "32", "Publisher": "FASB", "Section": "50", "SubTopic": "10", "Subparagraph": "(a)", "Topic": "280", "URI": "http://asc.fasb.org/extlink&oid=123359005&loc=d3e8933-108599" }, "r16": { "Name": "Accounting Standards Codification", "Paragraph": "1", "Publisher": "FASB", "Section": "S99", "SubTopic": "10", "Subparagraph": "(SX 210.5-02(28))", "Topic": "210", "URI": "http://asc.fasb.org/extlink&oid=120391452&loc=d3e13212-122682" }, "r160": { "Name": "Accounting Standards Codification", "Paragraph": "32", "Publisher": "FASB", "Section": "50", "SubTopic": "10", "Subparagraph": "(b)", "Topic": "280", "URI": "http://asc.fasb.org/extlink&oid=123359005&loc=d3e8933-108599" }, "r161": { "Name": "Accounting Standards Codification", "Paragraph": "32", "Publisher": "FASB", "Section": "50", "SubTopic": "10", "Subparagraph": "(c)", "Topic": "280", "URI": "http://asc.fasb.org/extlink&oid=123359005&loc=d3e8933-108599" }, "r162": { "Name": "Accounting Standards Codification", "Paragraph": "32", "Publisher": "FASB", "Section": "50", "SubTopic": "10", "Subparagraph": "(d)", "Topic": "280", "URI": "http://asc.fasb.org/extlink&oid=123359005&loc=d3e8933-108599" }, "r163": { "Name": "Accounting Standards Codification", "Paragraph": "32", "Publisher": "FASB", "Section": "50", "SubTopic": "10", "Subparagraph": "(e)", "Topic": "280", "URI": "http://asc.fasb.org/extlink&oid=123359005&loc=d3e8933-108599" }, "r164": { "Name": "Accounting Standards Codification", "Paragraph": "32", "Publisher": "FASB", "Section": "50", "SubTopic": "10", "Subparagraph": "(f)", "Topic": "280", "URI": "http://asc.fasb.org/extlink&oid=123359005&loc=d3e8933-108599" }, "r165": { "Name": "Accounting Standards Codification", "Paragraph": "34", "Publisher": "FASB", "Section": "50", "SubTopic": "10", "Topic": "280", "URI": "http://asc.fasb.org/extlink&oid=123359005&loc=d3e8981-108599" }, "r166": { "Name": "Accounting Standards Codification", "Paragraph": "40", "Publisher": "FASB", "Section": "50", "SubTopic": "10", "Topic": "280", "URI": "http://asc.fasb.org/extlink&oid=123359005&loc=d3e9031-108599" }, "r167": { "Name": "Accounting Standards Codification", "Paragraph": "41", "Publisher": "FASB", "Section": "50", "SubTopic": "10", "Subparagraph": "(a)", "Topic": "280", "URI": "http://asc.fasb.org/extlink&oid=123359005&loc=d3e9038-108599" }, "r168": { "Name": "Accounting Standards Codification", "Paragraph": "41", "Publisher": "FASB", "Section": "50", "SubTopic": "10", "Topic": "280", "URI": "http://asc.fasb.org/extlink&oid=123359005&loc=d3e9038-108599" }, "r169": { "Name": "Accounting Standards Codification", "Paragraph": "42", "Publisher": "FASB", "Section": "50", "SubTopic": "10", "Topic": "280", "URI": "http://asc.fasb.org/extlink&oid=123359005&loc=d3e9054-108599" }, "r17": { "Name": "Accounting Standards Codification", "Paragraph": "1", "Publisher": "FASB", "Section": "S99", "SubTopic": "10", "Subparagraph": "(SX 210.5-02(29))", "Topic": "210", "URI": "http://asc.fasb.org/extlink&oid=120391452&loc=d3e13212-122682" }, "r170": { "Name": "Accounting Standards Codification", "Publisher": "FASB", "Topic": "280", "URI": "http://asc.fasb.org/topic&trid=2134510" }, "r171": { "Name": "Accounting Standards Codification", "Paragraph": "13", "Publisher": "FASB", "Section": "45", "SubTopic": "10", "Topic": "310", "URI": "http://asc.fasb.org/extlink&oid=124259787&loc=d3e4647-111522" }, "r172": { "Name": "Accounting Standards Codification", "Paragraph": "2", "Publisher": "FASB", "Section": "45", "SubTopic": "10", "Topic": "310", "URI": "http://asc.fasb.org/extlink&oid=124259787&loc=d3e4428-111522" }, "r173": { "Name": "Accounting Standards Codification", "Paragraph": "9", "Publisher": "FASB", "Section": "45", "SubTopic": "10", "Topic": "310", "URI": "http://asc.fasb.org/extlink&oid=124259787&loc=d3e4531-111522" }, "r174": { "Name": "Accounting Standards Codification", "Paragraph": "2", "Publisher": "FASB", "Section": "50", "SubTopic": "10", "Topic": "310", "URI": "http://asc.fasb.org/extlink&oid=123577603&loc=d3e5033-111524" }, "r175": { "Name": "Accounting Standards Codification", "Paragraph": "4", "Publisher": "FASB", "Section": "50", "SubTopic": "10", "Topic": "310", "URI": "http://asc.fasb.org/extlink&oid=123577603&loc=d3e5074-111524" }, "r176": { "Name": "Accounting Standards Codification", "Paragraph": "2", "Publisher": "FASB", "Section": "S99", "SubTopic": "10", "Subparagraph": "(SAB Topic 4.E)", "Topic": "310", "URI": "http://asc.fasb.org/extlink&oid=122038336&loc=d3e74512-122707" }, "r177": { "Name": "Accounting Standards Codification", "Paragraph": "1", "Publisher": "FASB", "Section": "50", "SubTopic": "20", "Topic": "310", "URI": "http://asc.fasb.org/extlink&oid=84159169&loc=d3e10133-111534" }, "r178": { "Name": "Accounting Standards Codification", "Paragraph": "2", "Publisher": "FASB", "Section": "50", "SubTopic": "20", "Topic": "310", "URI": "http://asc.fasb.org/extlink&oid=84159169&loc=d3e10149-111534" }, "r179": { "Name": "Accounting Standards Codification", "Paragraph": "4", "Publisher": "FASB", "Section": "50", "SubTopic": "20", "Topic": "310", "URI": "http://asc.fasb.org/extlink&oid=84159169&loc=d3e10178-111534" }, "r18": { "Name": "Accounting Standards Codification", "Paragraph": "1", "Publisher": "FASB", "Section": "S99", "SubTopic": "10", "Subparagraph": "(SX 210.5-02(3))", "Topic": "210", "URI": "http://asc.fasb.org/extlink&oid=120391452&loc=d3e13212-122682" }, "r180": { "Name": "Accounting Standards Codification", "Paragraph": "3", "Publisher": "FASB", "Section": "50", "SubTopic": "10", "Subparagraph": "(c)", "Topic": "323", "URI": "http://asc.fasb.org/extlink&oid=114001798&loc=d3e33918-111571" }, "r181": { "Name": "Accounting Standards Codification", "Paragraph": "4", "Publisher": "FASB", "Section": "65", "SubTopic": "10", "Subparagraph": "(d)", "Topic": "326", "URI": "http://asc.fasb.org/extlink&oid=122640432&loc=SL121648383-210437" }, "r182": { "Name": "Accounting Standards Codification", "Paragraph": "1", "Publisher": "FASB", "Section": "45", "SubTopic": "20", "Topic": "326", "URI": "http://asc.fasb.org/extlink&oid=124255206&loc=SL82895884-210446" }, "r183": { "Name": "Accounting Standards Codification", "Paragraph": "1", "Publisher": "FASB", "Section": "45", "SubTopic": "20", "Topic": "350", "URI": "http://asc.fasb.org/extlink&oid=99380562&loc=d3e13770-109266" }, "r184": { "Name": "Accounting Standards Codification", "Paragraph": "5", "Publisher": "FASB", "Section": "45", "SubTopic": "20", "Topic": "350", "URI": "http://asc.fasb.org/extlink&oid=120320667&loc=SL49117168-202975" }, "r185": { "Name": "Accounting Standards Codification", "Paragraph": "1", "Publisher": "FASB", "Section": "50", "SubTopic": "20", "Topic": "350", "URI": "http://asc.fasb.org/extlink&oid=121556970&loc=d3e13816-109267" }, "r186": { "Name": "Accounting Standards Codification", "Paragraph": "1", "Publisher": "FASB", "Section": "45", "SubTopic": "30", "Topic": "350", "URI": "http://asc.fasb.org/extlink&oid=6388964&loc=d3e16212-109274" }, "r187": { "Name": "Accounting Standards Codification", "Paragraph": "2", "Publisher": "FASB", "Section": "45", "SubTopic": "30", "Topic": "350", "URI": "http://asc.fasb.org/extlink&oid=6388964&loc=d3e16225-109274" }, "r188": { "Name": "Accounting Standards Codification", "Paragraph": "1", "Publisher": "FASB", "Section": "50", "SubTopic": "30", "Subparagraph": "(a)", "Topic": "350", "URI": "http://asc.fasb.org/extlink&oid=66006027&loc=d3e16265-109275" }, "r189": { "Name": "Accounting Standards Codification", "Paragraph": "1", "Publisher": "FASB", "Section": "50", "SubTopic": "30", "Subparagraph": "(d)", "Topic": "350", "URI": "http://asc.fasb.org/extlink&oid=66006027&loc=d3e16265-109275" }, "r19": { "Name": "Accounting Standards Codification", "Paragraph": "1", "Publisher": "FASB", "Section": "S99", "SubTopic": "10", "Subparagraph": "(SX 210.5-02(30)(a)(1))", "Topic": "210", "URI": "http://asc.fasb.org/extlink&oid=120391452&loc=d3e13212-122682" }, "r190": { "Name": "Accounting Standards Codification", "Paragraph": "1", "Publisher": "FASB", "Section": "50", "SubTopic": "30", "Topic": "350", "URI": "http://asc.fasb.org/extlink&oid=66006027&loc=d3e16265-109275" }, "r191": { "Name": "Accounting Standards Codification", "Paragraph": "2", "Publisher": "FASB", "Section": "50", "SubTopic": "30", "Subparagraph": "((a)(1),(b))", "Topic": "350", "URI": "http://asc.fasb.org/extlink&oid=66006027&loc=d3e16323-109275" }, "r192": { "Name": "Accounting Standards Codification", "Paragraph": "2", "Publisher": "FASB", "Section": "50", "SubTopic": "30", "Subparagraph": "(a)", "Topic": "350", "URI": "http://asc.fasb.org/extlink&oid=66006027&loc=d3e16323-109275" }, "r193": { "Name": "Accounting Standards Codification", "Paragraph": "2", "Publisher": "FASB", "Section": "50", "SubTopic": "30", "Subparagraph": "(a)(1)", "Topic": "350", "URI": "http://asc.fasb.org/extlink&oid=66006027&loc=d3e16323-109275" }, "r194": { "Name": "Accounting Standards Codification", "Paragraph": "2", "Publisher": "FASB", "Section": "50", "SubTopic": "30", "Subparagraph": "(a)(2)", "Topic": "350", "URI": "http://asc.fasb.org/extlink&oid=66006027&loc=d3e16323-109275" }, "r195": { "Name": "Accounting Standards Codification", "Paragraph": "2", "Publisher": "FASB", "Section": "50", "SubTopic": "30", "Subparagraph": "(a)(3)", "Topic": "350", "URI": "http://asc.fasb.org/extlink&oid=66006027&loc=d3e16323-109275" }, "r196": { "Name": "Accounting Standards Codification", "Paragraph": "2", "Publisher": "FASB", "Section": "50", "SubTopic": "30", "Subparagraph": "(d)", "Topic": "350", "URI": "http://asc.fasb.org/extlink&oid=66006027&loc=d3e16323-109275" }, "r197": { "Name": "Accounting Standards Codification", "Publisher": "FASB", "Topic": "350", "URI": "http://asc.fasb.org/topic&trid=2144416" }, "r198": { "Name": "Accounting Standards Codification", "Paragraph": "1", "Publisher": "FASB", "Section": "50", "SubTopic": "10", "Subparagraph": "(a)", "Topic": "360", "URI": "http://asc.fasb.org/extlink&oid=6391035&loc=d3e2868-110229" }, "r199": { "Name": "Accounting Standards Codification", "Paragraph": "1", "Publisher": "FASB", "Section": "50", "SubTopic": "10", "Topic": "360", "URI": "http://asc.fasb.org/extlink&oid=6391035&loc=d3e2868-110229" }, "r2": { "Name": "Accounting Standards Codification", "Paragraph": "7", "Publisher": "FASB", "Section": "50", "SubTopic": "20", "Topic": "205", "URI": "http://asc.fasb.org/extlink&oid=109222650&loc=SL51721683-107760" }, "r20": { "Name": "Accounting Standards Codification", "Paragraph": "1", "Publisher": "FASB", "Section": "S99", "SubTopic": "10", "Subparagraph": "(SX 210.5-02(30)(a)(3))", "Topic": "210", "URI": "http://asc.fasb.org/extlink&oid=120391452&loc=d3e13212-122682" }, "r200": { "Name": "Accounting Standards Codification", "Paragraph": "3", "Publisher": "FASB", "Section": "50", "SubTopic": "10", "Subparagraph": "(f)", "Topic": "360", "URI": "http://asc.fasb.org/extlink&oid=109226691&loc=d3e2941-110230" }, "r201": { "Name": "Accounting Standards Codification", "Paragraph": "1", "Publisher": "FASB", "Section": "50", "SubTopic": "10", "Subparagraph": "(d)", "Topic": "420", "URI": "http://asc.fasb.org/extlink&oid=6394359&loc=d3e17939-110869" }, "r202": { "Name": "Accounting Standards Codification", "Paragraph": "2", "Publisher": "FASB", "Section": "S99", "SubTopic": "10", "Subparagraph": "(SAB Topic 5.P.4(d))", "Topic": "420", "URI": "http://asc.fasb.org/extlink&oid=115931487&loc=d3e140904-122747" }, "r203": { "Name": "Accounting Standards Codification", "Paragraph": "1", "Publisher": "FASB", "Section": "50", "SubTopic": "20", "Topic": "450", "URI": "http://asc.fasb.org/extlink&oid=121557415&loc=d3e14326-108349" }, "r204": { "Name": "Accounting Standards Codification", "Publisher": "FASB", "Topic": "450", "URI": "http://asc.fasb.org/topic&trid=2127136" }, "r205": { "Name": "Accounting Standards Codification", "Paragraph": "5", "Publisher": "FASB", "Section": "50", "SubTopic": "10", "Topic": "470", "URI": "http://asc.fasb.org/extlink&oid=123465755&loc=SL6230698-112601" }, "r206": { "Name": "Accounting Standards Codification", "Paragraph": "1A", "Publisher": "FASB", "Section": "S99", "SubTopic": "10", "Subparagraph": "(SX 210.13-01(a)(4)(i))", "Topic": "470", "URI": "http://asc.fasb.org/extlink&oid=124359900&loc=SL124442526-122756" }, "r207": { "Name": "Accounting Standards Codification", "Paragraph": "1A", "Publisher": "FASB", "Section": "S99", "SubTopic": "10", "Subparagraph": "(SX 210.13-01(a)(4)(ii))", "Topic": "470", "URI": "http://asc.fasb.org/extlink&oid=124359900&loc=SL124442526-122756" }, "r208": { "Name": "Accounting Standards Codification", "Paragraph": "1A", "Publisher": "FASB", "Section": "S99", "SubTopic": "10", "Subparagraph": "(SX 210.13-01(a)(4)(iii)(A))", "Topic": "470", "URI": "http://asc.fasb.org/extlink&oid=124359900&loc=SL124442526-122756" }, "r209": { "Name": "Accounting Standards Codification", "Paragraph": "1A", "Publisher": "FASB", "Section": "S99", "SubTopic": "10", "Subparagraph": "(SX 210.13-01(a)(4)(iii)(B))", "Topic": "470", "URI": "http://asc.fasb.org/extlink&oid=124359900&loc=SL124442526-122756" }, "r21": { "Name": "Accounting Standards Codification", "Paragraph": "1", "Publisher": "FASB", "Section": "S99", "SubTopic": "10", "Subparagraph": "(SX 210.5-02(30))", "Topic": "210", "URI": "http://asc.fasb.org/extlink&oid=120391452&loc=d3e13212-122682" }, "r210": { "Name": "Accounting Standards Codification", "Paragraph": "1A", "Publisher": "FASB", "Section": "S99", "SubTopic": "10", "Subparagraph": "(SX 210.13-01(a)(4)(iii))", "Topic": "470", "URI": "http://asc.fasb.org/extlink&oid=124359900&loc=SL124442526-122756" }, "r211": { "Name": "Accounting Standards Codification", "Paragraph": "1A", "Publisher": "FASB", "Section": "S99", "SubTopic": "10", "Subparagraph": "(SX 210.13-01(a)(4)(iv))", "Topic": "470", "URI": "http://asc.fasb.org/extlink&oid=124359900&loc=SL124442526-122756" }, "r212": { "Name": "Accounting Standards Codification", "Paragraph": "1A", "Publisher": "FASB", "Section": "S99", "SubTopic": "10", "Subparagraph": "(SX 210.13-01(a)(5))", "Topic": "470", "URI": "http://asc.fasb.org/extlink&oid=124359900&loc=SL124442526-122756" }, "r213": { "Name": "Accounting Standards Codification", "Paragraph": "1B", "Publisher": "FASB", "Section": "S99", "SubTopic": "10", "Subparagraph": "(SX 210.13-02(a)(4)(i))", "Topic": "470", "URI": "http://asc.fasb.org/extlink&oid=124359900&loc=SL124442552-122756" }, "r214": { "Name": "Accounting Standards Codification", "Paragraph": "1B", "Publisher": "FASB", "Section": "S99", "SubTopic": "10", "Subparagraph": "(SX 210.13-02(a)(4)(iii)(A)", "Topic": "470", "URI": "http://asc.fasb.org/extlink&oid=124359900&loc=SL124442552-122756" }, "r215": { "Name": "Accounting Standards Codification", "Paragraph": "1B", "Publisher": "FASB", "Section": "S99", "SubTopic": "10", "Subparagraph": "(SX 210.13-02(a)(4)(iii)(A))", "Topic": "470", "URI": "http://asc.fasb.org/extlink&oid=124359900&loc=SL124442552-122756" }, "r216": { "Name": "Accounting Standards Codification", "Paragraph": "1B", "Publisher": "FASB", "Section": "S99", "SubTopic": "10", "Subparagraph": "(SX 210.13-02(a)(4)(iii)(B)", "Topic": "470", "URI": "http://asc.fasb.org/extlink&oid=124359900&loc=SL124442552-122756" }, "r217": { "Name": "Accounting Standards Codification", "Paragraph": "1B", "Publisher": "FASB", "Section": "S99", "SubTopic": "10", "Subparagraph": "(SX 210.13-02(a)(4)(iii)(B))", "Topic": "470", "URI": "http://asc.fasb.org/extlink&oid=124359900&loc=SL124442552-122756" }, "r218": { "Name": "Accounting Standards Codification", "Paragraph": "1B", "Publisher": "FASB", "Section": "S99", "SubTopic": "10", "Subparagraph": "(SX 210.13-02(a)(4)(iii)(C))", "Topic": "470", "URI": "http://asc.fasb.org/extlink&oid=124359900&loc=SL124442552-122756" }, "r219": { "Name": "Accounting Standards Codification", "Paragraph": "1B", "Publisher": "FASB", "Section": "S99", "SubTopic": "10", "Subparagraph": "(SX 210.13-02(a)(4)(iv))", "Topic": "470", "URI": "http://asc.fasb.org/extlink&oid=124359900&loc=SL124442552-122756" }, "r22": { "Name": "Accounting Standards Codification", "Paragraph": "1", "Publisher": "FASB", "Section": "S99", "SubTopic": "10", "Subparagraph": "(SX 210.5-02(31))", "Topic": "210", "URI": "http://asc.fasb.org/extlink&oid=120391452&loc=d3e13212-122682" }, "r220": { "Name": "Accounting Standards Codification", "Paragraph": "1B", "Publisher": "FASB", "Section": "S99", "SubTopic": "10", "Subparagraph": "(SX 210.13-02(a)(5))", "Topic": "470", "URI": "http://asc.fasb.org/extlink&oid=124359900&loc=SL124442552-122756" }, "r221": { "Name": "Accounting Standards Codification", "Paragraph": "1B", "Publisher": "FASB", "Section": "50", "SubTopic": "20", "Subparagraph": "(a)", "Topic": "470", "URI": "http://asc.fasb.org/extlink&oid=123466505&loc=SL123495323-112611" }, "r222": { "Name": "Accounting Standards Codification", "Paragraph": "1B", "Publisher": "FASB", "Section": "50", "SubTopic": "20", "Subparagraph": "(b)", "Topic": "470", "URI": "http://asc.fasb.org/extlink&oid=123466505&loc=SL123495323-112611" }, "r223": { "Name": "Accounting Standards Codification", "Paragraph": "1B", "Publisher": "FASB", "Section": "50", "SubTopic": "20", "Subparagraph": "(c)", "Topic": "470", "URI": "http://asc.fasb.org/extlink&oid=123466505&loc=SL123495323-112611" }, "r224": { "Name": "Accounting Standards Codification", "Paragraph": "1B", "Publisher": "FASB", "Section": "50", "SubTopic": "20", "Subparagraph": "(d)", "Topic": "470", "URI": "http://asc.fasb.org/extlink&oid=123466505&loc=SL123495323-112611" }, "r225": { "Name": "Accounting Standards Codification", "Paragraph": "1B", "Publisher": "FASB", "Section": "50", "SubTopic": "20", "Subparagraph": "(e)", "Topic": "470", "URI": "http://asc.fasb.org/extlink&oid=123466505&loc=SL123495323-112611" }, "r226": { "Name": "Accounting Standards Codification", "Paragraph": "1B", "Publisher": "FASB", "Section": "50", "SubTopic": "20", "Subparagraph": "(f)", "Topic": "470", "URI": "http://asc.fasb.org/extlink&oid=123466505&loc=SL123495323-112611" }, "r227": { "Name": "Accounting Standards Codification", "Paragraph": "1B", "Publisher": "FASB", "Section": "50", "SubTopic": "20", "Subparagraph": "(g)", "Topic": "470", "URI": "http://asc.fasb.org/extlink&oid=123466505&loc=SL123495323-112611" }, "r228": { "Name": "Accounting Standards Codification", "Paragraph": "1B", "Publisher": "FASB", "Section": "50", "SubTopic": "20", "Subparagraph": "(h)", "Topic": "470", "URI": "http://asc.fasb.org/extlink&oid=123466505&loc=SL123495323-112611" }, "r229": { "Name": "Accounting Standards Codification", "Paragraph": "1B", "Publisher": "FASB", "Section": "50", "SubTopic": "20", "Subparagraph": "(i)", "Topic": "470", "URI": "http://asc.fasb.org/extlink&oid=123466505&loc=SL123495323-112611" }, "r23": { "Name": "Accounting Standards Codification", "Paragraph": "1", "Publisher": "FASB", "Section": "S99", "SubTopic": "10", "Subparagraph": "(SX 210.5-02(32))", "Topic": "210", "URI": "http://asc.fasb.org/extlink&oid=120391452&loc=d3e13212-122682" }, "r230": { "Name": "Accounting Standards Codification", "Paragraph": "1B", "Publisher": "FASB", "Section": "50", "SubTopic": "20", "Topic": "470", "URI": "http://asc.fasb.org/extlink&oid=123466505&loc=SL123495323-112611" }, "r231": { "Name": "Accounting Standards Codification", "Paragraph": "1C", "Publisher": "FASB", "Section": "50", "SubTopic": "20", "Subparagraph": "(a)", "Topic": "470", "URI": "http://asc.fasb.org/extlink&oid=123466505&loc=SL123495334-112611" }, "r232": { "Name": "Accounting Standards Codification", "Paragraph": "1C", "Publisher": "FASB", "Section": "50", "SubTopic": "20", "Subparagraph": "(b)", "Topic": "470", "URI": "http://asc.fasb.org/extlink&oid=123466505&loc=SL123495334-112611" }, "r233": { "Name": "Accounting Standards Codification", "Paragraph": "1C", "Publisher": "FASB", "Section": "50", "SubTopic": "20", "Subparagraph": "(c)", "Topic": "470", "URI": "http://asc.fasb.org/extlink&oid=123466505&loc=SL123495334-112611" }, "r234": { "Name": "Accounting Standards Codification", "Paragraph": "1D", "Publisher": "FASB", "Section": "50", "SubTopic": "20", "Subparagraph": "(a)", "Topic": "470", "URI": "http://asc.fasb.org/extlink&oid=123466505&loc=SL123495340-112611" }, "r235": { "Name": "Accounting Standards Codification", "Paragraph": "1D", "Publisher": "FASB", "Section": "50", "SubTopic": "20", "Subparagraph": "(b)", "Topic": "470", "URI": "http://asc.fasb.org/extlink&oid=123466505&loc=SL123495340-112611" }, "r236": { "Name": "Accounting Standards Codification", "Paragraph": "1D", "Publisher": "FASB", "Section": "50", "SubTopic": "20", "Subparagraph": "(c)", "Topic": "470", "URI": "http://asc.fasb.org/extlink&oid=123466505&loc=SL123495340-112611" }, "r237": { "Name": "Accounting Standards Codification", "Paragraph": "1E", "Publisher": "FASB", "Section": "50", "SubTopic": "20", "Subparagraph": "(a)", "Topic": "470", "URI": "http://asc.fasb.org/extlink&oid=123466505&loc=SL123495348-112611" }, "r238": { "Name": "Accounting Standards Codification", "Paragraph": "1E", "Publisher": "FASB", "Section": "50", "SubTopic": "20", "Subparagraph": "(b)", "Topic": "470", "URI": "http://asc.fasb.org/extlink&oid=123466505&loc=SL123495348-112611" }, "r239": { "Name": "Accounting Standards Codification", "Paragraph": "1E", "Publisher": "FASB", "Section": "50", "SubTopic": "20", "Subparagraph": "(c)", "Topic": "470", "URI": "http://asc.fasb.org/extlink&oid=123466505&loc=SL123495348-112611" }, "r24": { "Name": "Accounting Standards Codification", "Paragraph": "1", "Publisher": "FASB", "Section": "S99", "SubTopic": "10", "Subparagraph": "(SX 210.5-02(4)", "Topic": "210", "URI": "http://asc.fasb.org/extlink&oid=120391452&loc=d3e13212-122682" }, "r240": { "Name": "Accounting Standards Codification", "Paragraph": "1E", "Publisher": "FASB", "Section": "50", "SubTopic": "20", "Subparagraph": "(d)", "Topic": "470", "URI": "http://asc.fasb.org/extlink&oid=123466505&loc=SL123495348-112611" }, "r241": { "Name": "Accounting Standards Codification", "Paragraph": "1F", "Publisher": "FASB", "Section": "50", "SubTopic": "20", "Subparagraph": "(a)", "Topic": "470", "URI": "http://asc.fasb.org/extlink&oid=123466505&loc=SL123495355-112611" }, "r242": { "Name": "Accounting Standards Codification", "Paragraph": "1F", "Publisher": "FASB", "Section": "50", "SubTopic": "20", "Subparagraph": "(b)", "Topic": "470", "URI": "http://asc.fasb.org/extlink&oid=123466505&loc=SL123495355-112611" }, "r243": { "Name": "Accounting Standards Codification", "Paragraph": "1F", "Publisher": "FASB", "Section": "50", "SubTopic": "20", "Subparagraph": "(b)(1)", "Topic": "470", "URI": "http://asc.fasb.org/extlink&oid=123466505&loc=SL123495355-112611" }, "r244": { "Name": "Accounting Standards Codification", "Paragraph": "1F", "Publisher": "FASB", "Section": "50", "SubTopic": "20", "Subparagraph": "(b)(2)", "Topic": "470", "URI": "http://asc.fasb.org/extlink&oid=123466505&loc=SL123495355-112611" }, "r245": { "Name": "Accounting Standards Codification", "Paragraph": "1I", "Publisher": "FASB", "Section": "50", "SubTopic": "20", "Subparagraph": "(a)", "Topic": "470", "URI": "http://asc.fasb.org/extlink&oid=123466505&loc=SL123495371-112611" }, "r246": { "Name": "Accounting Standards Codification", "Paragraph": "1I", "Publisher": "FASB", "Section": "50", "SubTopic": "20", "Subparagraph": "(b)", "Topic": "470", "URI": "http://asc.fasb.org/extlink&oid=123466505&loc=SL123495371-112611" }, "r247": { "Name": "Accounting Standards Codification", "Paragraph": "1I", "Publisher": "FASB", "Section": "50", "SubTopic": "20", "Subparagraph": "(c)", "Topic": "470", "URI": "http://asc.fasb.org/extlink&oid=123466505&loc=SL123495371-112611" }, "r248": { "Name": "Accounting Standards Codification", "Paragraph": "1I", "Publisher": "FASB", "Section": "50", "SubTopic": "20", "Subparagraph": "(d)", "Topic": "470", "URI": "http://asc.fasb.org/extlink&oid=123466505&loc=SL123495371-112611" }, "r249": { "Name": "Accounting Standards Codification", "Paragraph": "6", "Publisher": "FASB", "Section": "50", "SubTopic": "20", "Subparagraph": "(b)", "Topic": "470", "URI": "http://asc.fasb.org/extlink&oid=123466204&loc=SL6036836-161870" }, "r25": { "Name": "Accounting Standards Codification", "Paragraph": "1", "Publisher": "FASB", "Section": "S99", "SubTopic": "10", "Subparagraph": "(SX 210.5-02(4))", "Topic": "210", "URI": "http://asc.fasb.org/extlink&oid=120391452&loc=d3e13212-122682" }, "r250": { "Name": "Accounting Standards Codification", "Paragraph": "69B", "Publisher": "FASB", "Section": "55", "SubTopic": "20", "Topic": "470", "URI": "http://asc.fasb.org/extlink&oid=123466577&loc=SL123495735-112612" }, "r251": { "Name": "Accounting Standards Codification", "Paragraph": "69C", "Publisher": "FASB", "Section": "55", "SubTopic": "20", "Topic": "470", "URI": "http://asc.fasb.org/extlink&oid=123466577&loc=SL123495737-112612" }, "r252": { "Name": "Accounting Standards Codification", "Paragraph": "69E", "Publisher": "FASB", "Section": "55", "SubTopic": "20", "Topic": "470", "URI": "http://asc.fasb.org/extlink&oid=123466577&loc=SL123495743-112612" }, "r253": { "Name": "Accounting Standards Codification", "Paragraph": "69F", "Publisher": "FASB", "Section": "55", "SubTopic": "20", "Topic": "470", "URI": "http://asc.fasb.org/extlink&oid=123466577&loc=SL123495745-112612" }, "r254": { "Name": "Accounting Standards Codification", "Paragraph": "2", "Publisher": "FASB", "Section": "40", "SubTopic": "50", "Topic": "470", "URI": "http://asc.fasb.org/extlink&oid=123467658&loc=d3e12317-112629" }, "r255": { "Name": "Accounting Standards Codification", "Paragraph": "4", "Publisher": "FASB", "Section": "40", "SubTopic": "50", "Topic": "470", "URI": "http://asc.fasb.org/extlink&oid=123467658&loc=d3e12355-112629" }, "r256": { "Name": "Accounting Standards Codification", "Publisher": "FASB", "Topic": "470", "URI": "http://asc.fasb.org/topic&trid=2208564" }, "r257": { "Name": "Accounting Standards Codification", "Paragraph": "13", "Publisher": "FASB", "Section": "50", "SubTopic": "10", "Subparagraph": "(e)", "Topic": "505", "URI": "http://asc.fasb.org/extlink&oid=123467817&loc=SL123496158-112644" }, "r258": { "Name": "Accounting Standards Codification", "Paragraph": "2", "Publisher": "FASB", "Section": "50", "SubTopic": "10", "Topic": "505", "URI": "http://asc.fasb.org/extlink&oid=123467817&loc=d3e21463-112644" }, "r259": { "Name": "Accounting Standards Codification", "Paragraph": "3", "Publisher": "FASB", "Section": "50", "SubTopic": "10", "Topic": "505", "URI": "http://asc.fasb.org/extlink&oid=123467817&loc=d3e21475-112644" }, "r26": { "Name": "Accounting Standards Codification", "Paragraph": "1", "Publisher": "FASB", "Section": "S99", "SubTopic": "10", "Subparagraph": "(SX 210.5-02(5))", "Topic": "210", "URI": "http://asc.fasb.org/extlink&oid=120391452&loc=d3e13212-122682" }, "r260": { "Name": "Accounting Standards Codification", "Paragraph": "6", "Publisher": "FASB", "Section": "50", "SubTopic": "10", "Topic": "505", "URI": "http://asc.fasb.org/extlink&oid=123467817&loc=d3e21506-112644" }, "r261": { "Name": "Accounting Standards Codification", "Paragraph": "7", "Publisher": "FASB", "Section": "50", "SubTopic": "10", "Topic": "505", "URI": "http://asc.fasb.org/extlink&oid=123467817&loc=d3e21521-112644" }, "r262": { "Name": "Accounting Standards Codification", "Paragraph": "8", "Publisher": "FASB", "Section": "50", "SubTopic": "10", "Topic": "505", "URI": "http://asc.fasb.org/extlink&oid=123467817&loc=d3e21538-112644" }, "r263": { "Name": "Accounting Standards Codification", "Paragraph": "1", "Publisher": "FASB", "Section": "S99", "SubTopic": "10", "Subparagraph": "(SX 210.3-04)", "Topic": "505", "URI": "http://asc.fasb.org/extlink&oid=120397183&loc=d3e187085-122770" }, "r264": { "Name": "Accounting Standards Codification", "Paragraph": "1", "Publisher": "FASB", "Section": "45", "SubTopic": "10", "Topic": "606", "URI": "http://asc.fasb.org/extlink&oid=123360276&loc=SL49130531-203044" }, "r265": { "Name": "Accounting Standards Codification", "Paragraph": "2", "Publisher": "FASB", "Section": "45", "SubTopic": "10", "Topic": "606", "URI": "http://asc.fasb.org/extlink&oid=123360276&loc=SL49130532-203044" }, "r266": { "Name": "Accounting Standards Codification", "Paragraph": "3", "Publisher": "FASB", "Section": "45", "SubTopic": "10", "Topic": "606", "URI": "http://asc.fasb.org/extlink&oid=123360276&loc=SL49130533-203044" }, "r267": { "Name": "Accounting Standards Codification", "Paragraph": "5", "Publisher": "FASB", "Section": "50", "SubTopic": "10", "Topic": "606", "URI": "http://asc.fasb.org/extlink&oid=123351226&loc=SL49130545-203045" }, "r268": { "Name": "Accounting Standards Codification", "Paragraph": "8", "Publisher": "FASB", "Section": "50", "SubTopic": "10", "Subparagraph": "(a)", "Topic": "606", "URI": "http://asc.fasb.org/extlink&oid=123351226&loc=SL49130549-203045" }, "r269": { "Name": "Accounting Standards Codification", "Paragraph": "91", "Publisher": "FASB", "Section": "55", "SubTopic": "10", "Subparagraph": "(a)", "Topic": "606", "URI": "http://asc.fasb.org/extlink&oid=123410239&loc=SL49130690-203046-203046" }, "r27": { "Name": "Accounting Standards Codification", "Paragraph": "1", "Publisher": "FASB", "Section": "S99", "SubTopic": "10", "Subparagraph": "(SX 210.5-02(7))", "Topic": "210", "URI": "http://asc.fasb.org/extlink&oid=120391452&loc=d3e13212-122682" }, "r270": { "Name": "Accounting Standards Codification", "Paragraph": "91", "Publisher": "FASB", "Section": "55", "SubTopic": "10", "Subparagraph": "(c)", "Topic": "606", "URI": "http://asc.fasb.org/extlink&oid=123410239&loc=SL49130690-203046-203046" }, "r271": { "Name": "Accounting Standards Codification", "Paragraph": "9", "Publisher": "FASB", "Section": "25", "SubTopic": "10", "Topic": "710", "URI": "http://asc.fasb.org/extlink&oid=6409733&loc=d3e19512-108361" }, "r272": { "Name": "Accounting Standards Codification", "Paragraph": "2", "Publisher": "FASB", "Section": "30", "SubTopic": "10", "Topic": "710", "URI": "http://asc.fasb.org/extlink&oid=6409875&loc=d3e20028-108363" }, "r273": { "Name": "Accounting Standards Codification", "Paragraph": "1", "Publisher": "FASB", "Section": "50", "SubTopic": "20", "Subparagraph": "(n)", "Topic": "715", "URI": "http://asc.fasb.org/extlink&oid=123447040&loc=d3e1928-114920" }, "r274": { "Name": "Accounting Standards Codification", "Paragraph": "1", "Publisher": "FASB", "Section": "50", "SubTopic": "10", "Subparagraph": "(a)", "Topic": "718", "URI": "http://asc.fasb.org/extlink&oid=120381028&loc=d3e5047-113901" }, "r275": { "Name": "Accounting Standards Codification", "Paragraph": "1", "Publisher": "FASB", "Section": "50", "SubTopic": "10", "Topic": "718", "URI": "http://asc.fasb.org/extlink&oid=120381028&loc=d3e5047-113901" }, "r276": { "Name": "Accounting Standards Codification", "Paragraph": "2", "Publisher": "FASB", "Section": "50", "SubTopic": "10", "Subparagraph": "(a),(g)", "Topic": "718", "URI": "http://asc.fasb.org/extlink&oid=120381028&loc=d3e5070-113901" }, "r277": { "Name": "Accounting Standards Codification", "Paragraph": "2", "Publisher": "FASB", "Section": "50", "SubTopic": "10", "Subparagraph": "(c)(1)(iv)(2)", "Topic": "718", "URI": "http://asc.fasb.org/extlink&oid=120381028&loc=d3e5070-113901" }, "r278": { "Name": "Accounting Standards Codification", "Paragraph": "2", "Publisher": "FASB", "Section": "50", "SubTopic": "10", "Subparagraph": "(d)(1)", "Topic": "718", "URI": "http://asc.fasb.org/extlink&oid=120381028&loc=d3e5070-113901" }, "r279": { "Name": "Accounting Standards Codification", "Paragraph": "2", "Publisher": "FASB", "Section": "50", "SubTopic": "10", "Subparagraph": "(i)", "Topic": "718", "URI": "http://asc.fasb.org/extlink&oid=120381028&loc=d3e5070-113901" }, "r28": { "Name": "Accounting Standards Codification", "Paragraph": "1", "Publisher": "FASB", "Section": "S99", "SubTopic": "10", "Subparagraph": "(SX 210.5-02(8))", "Topic": "210", "URI": "http://asc.fasb.org/extlink&oid=120391452&loc=d3e13212-122682" }, "r280": { "Name": "Accounting Standards Codification", "Paragraph": "2", "Publisher": "FASB", "Section": "50", "SubTopic": "10", "Topic": "718", "URI": "http://asc.fasb.org/extlink&oid=120381028&loc=d3e5070-113901" }, "r281": { "Name": "Accounting Standards Codification", "Paragraph": "2A", "Publisher": "FASB", "Section": "50", "SubTopic": "10", "Subparagraph": "(a)", "Topic": "718", "URI": "http://asc.fasb.org/extlink&oid=120381028&loc=SL79508275-113901" }, "r282": { "Name": "Accounting Standards Codification", "Paragraph": "15", "Publisher": "FASB", "Section": "65", "SubTopic": "10", "Subparagraph": "(e)", "Topic": "718", "URI": "http://asc.fasb.org/extlink&oid=121322162&loc=SL121327923-165333" }, "r283": { "Name": "Accounting Standards Codification", "Paragraph": "15", "Publisher": "FASB", "Section": "65", "SubTopic": "10", "Subparagraph": "(f)(1)", "Topic": "718", "URI": "http://asc.fasb.org/extlink&oid=121322162&loc=SL121327923-165333" }, "r284": { "Name": "Accounting Standards Codification", "Paragraph": "15", "Publisher": "FASB", "Section": "65", "SubTopic": "10", "Subparagraph": "(f)(2)", "Topic": "718", "URI": "http://asc.fasb.org/extlink&oid=121322162&loc=SL121327923-165333" }, "r285": { "Name": "Accounting Standards Codification", "Paragraph": "15", "Publisher": "FASB", "Section": "65", "SubTopic": "10", "Subparagraph": "(g)(2)", "Topic": "718", "URI": "http://asc.fasb.org/extlink&oid=121322162&loc=SL121327923-165333" }, "r286": { "Name": "Accounting Standards Codification", "Publisher": "FASB", "Topic": "718", "URI": "http://asc.fasb.org/topic&trid=2228938" }, "r287": { "Name": "Accounting Standards Codification", "Paragraph": "25", "Publisher": "FASB", "Section": "45", "SubTopic": "10", "Topic": "740", "URI": "http://asc.fasb.org/extlink&oid=123427490&loc=d3e32247-109318" }, "r288": { "Name": "Accounting Standards Codification", "Paragraph": "28", "Publisher": "FASB", "Section": "45", "SubTopic": "10", "Topic": "740", "URI": "http://asc.fasb.org/extlink&oid=123427490&loc=d3e32280-109318" }, "r289": { "Name": "Accounting Standards Codification", "Paragraph": "10", "Publisher": "FASB", "Section": "50", "SubTopic": "10", "Topic": "740", "URI": "http://asc.fasb.org/extlink&oid=121826272&loc=d3e32672-109319" }, "r29": { "Name": "Accounting Standards Codification", "Paragraph": "1", "Publisher": "FASB", "Section": "S99", "SubTopic": "10", "Subparagraph": "(SX 210.5-02.1)", "Topic": "210", "URI": "http://asc.fasb.org/extlink&oid=120391452&loc=d3e13212-122682" }, "r290": { "Name": "Accounting Standards Codification", "Paragraph": "17", "Publisher": "FASB", "Section": "50", "SubTopic": "10", "Subparagraph": "(b)", "Topic": "740", "URI": "http://asc.fasb.org/extlink&oid=121826272&loc=d3e32809-109319" }, "r291": { "Name": "Accounting Standards Codification", "Paragraph": "19", "Publisher": "FASB", "Section": "50", "SubTopic": "10", "Topic": "740", "URI": "http://asc.fasb.org/extlink&oid=121826272&loc=d3e32840-109319" }, "r292": { "Name": "Accounting Standards Codification", "Paragraph": "20", "Publisher": "FASB", "Section": "50", "SubTopic": "10", "Topic": "740", "URI": "http://asc.fasb.org/extlink&oid=121826272&loc=d3e32847-109319" }, "r293": { "Name": "Accounting Standards Codification", "Paragraph": "9", "Publisher": "FASB", "Section": "50", "SubTopic": "10", "Topic": "740", "URI": "http://asc.fasb.org/extlink&oid=121826272&loc=d3e32639-109319" }, "r294": { "Name": "Accounting Standards Codification", "Paragraph": "8", "Publisher": "FASB", "Section": "65", "SubTopic": "10", "Subparagraph": "(d)(2)", "Topic": "740", "URI": "http://asc.fasb.org/extlink&oid=123459177&loc=SL121830611-158277" }, "r295": { "Name": "Accounting Standards Codification", "Paragraph": "8", "Publisher": "FASB", "Section": "65", "SubTopic": "10", "Subparagraph": "(d)(3)", "Topic": "740", "URI": "http://asc.fasb.org/extlink&oid=123459177&loc=SL121830611-158277" }, "r296": { "Name": "Accounting Standards Codification", "Paragraph": "1", "Publisher": "FASB", "Section": "S99", "SubTopic": "10", "Subparagraph": "(SAB TOPIC 6.I.7)", "Topic": "740", "URI": "http://asc.fasb.org/extlink&oid=122134291&loc=d3e330036-122817" }, "r297": { "Name": "Accounting Standards Codification", "Paragraph": "2", "Publisher": "FASB", "Section": "45", "SubTopic": "20", "Subparagraph": "(a)", "Topic": "740", "URI": "http://asc.fasb.org/extlink&oid=123586238&loc=d3e38679-109324" }, "r298": { "Name": "Accounting Standards Codification", "Paragraph": "14", "Publisher": "FASB", "Section": "55", "SubTopic": "20", "Subparagraph": "(a)", "Topic": "805", "URI": "http://asc.fasb.org/extlink&oid=123410050&loc=d3e5263-128473" }, "r299": { "Name": "Accounting Standards Codification", "Paragraph": "20", "Publisher": "FASB", "Section": "55", "SubTopic": "20", "Subparagraph": "(c)", "Topic": "805", "URI": "http://asc.fasb.org/extlink&oid=123410050&loc=d3e5333-128473" }, "r3": { "Name": "Accounting Standards Codification", "Paragraph": "1", "Publisher": "FASB", "Section": "45", "SubTopic": "10", "Subparagraph": "(b)", "Topic": "210", "URI": "http://asc.fasb.org/extlink&oid=124098289&loc=d3e6676-107765" }, "r30": { "Name": "Accounting Standards Codification", "Paragraph": "1", "Publisher": "FASB", "Section": "S99", "SubTopic": "10", "Subparagraph": "(SX 210.5-02.17)", "Topic": "210", "URI": "http://asc.fasb.org/extlink&oid=120391452&loc=d3e13212-122682" }, "r300": { "Name": "Accounting Standards Codification", "Paragraph": "1", "Publisher": "FASB", "Section": "50", "SubTopic": "10", "Topic": "808", "URI": "http://asc.fasb.org/extlink&oid=6931272&loc=SL5834143-161434" }, "r301": { "Name": "Accounting Standards Codification", "Paragraph": "25", "Publisher": "FASB", "Section": "45", "SubTopic": "10", "Subparagraph": "(a)", "Topic": "810", "URI": "http://asc.fasb.org/extlink&oid=116870748&loc=SL6758485-165988" }, "r302": { "Name": "Accounting Standards Codification", "Paragraph": "25", "Publisher": "FASB", "Section": "45", "SubTopic": "10", "Subparagraph": "(b)", "Topic": "810", "URI": "http://asc.fasb.org/extlink&oid=116870748&loc=SL6758485-165988" }, "r303": { "Name": "Accounting Standards Codification", "Paragraph": "3", "Publisher": "FASB", "Section": "50", "SubTopic": "10", "Subparagraph": "(bb)", "Topic": "810", "URI": "http://asc.fasb.org/extlink&oid=123419778&loc=d3e5710-111685" }, "r304": { "Name": "Accounting Standards Codification", "Paragraph": "3", "Publisher": "FASB", "Section": "50", "SubTopic": "10", "Subparagraph": "(c)", "Topic": "810", "URI": "http://asc.fasb.org/extlink&oid=123419778&loc=d3e5710-111685" }, "r305": { "Name": "Accounting Standards Codification", "Paragraph": "1", "Publisher": "FASB", "Section": "65", "SubTopic": "40", "Subparagraph": "(e)(3)", "Topic": "815", "URI": "http://asc.fasb.org/extlink&oid=123482062&loc=SL123482106-238011" }, "r306": { "Name": "Accounting Standards Codification", "Paragraph": "1", "Publisher": "FASB", "Section": "65", "SubTopic": "40", "Subparagraph": "(e)(4)", "Topic": "815", "URI": "http://asc.fasb.org/extlink&oid=123482062&loc=SL123482106-238011" }, "r307": { "Name": "Accounting Standards Codification", "Paragraph": "1", "Publisher": "FASB", "Section": "65", "SubTopic": "40", "Subparagraph": "(f)", "Topic": "815", "URI": "http://asc.fasb.org/extlink&oid=123482062&loc=SL123482106-238011" }, "r308": { "Name": "Accounting Standards Codification", "Paragraph": "2", "Publisher": "FASB", "Section": "50", "SubTopic": "10", "Subparagraph": "(bbb)(2)", "Topic": "820", "URI": "http://asc.fasb.org/extlink&oid=123874694&loc=d3e19207-110258" }, "r309": { "Name": "Accounting Standards Codification", "Paragraph": "2", "Publisher": "FASB", "Section": "50", "SubTopic": "10", "Topic": "820", "URI": "http://asc.fasb.org/extlink&oid=123874694&loc=d3e19207-110258" }, "r31": { "Name": "Accounting Standards Codification", "Paragraph": "1", "Publisher": "FASB", "Section": "S99", "SubTopic": "10", "Subparagraph": "(SX 210.5-02.19(a))", "Topic": "210", "URI": "http://asc.fasb.org/extlink&oid=120391452&loc=d3e13212-122682" }, "r310": { "Name": "Accounting Standards Codification", "Paragraph": "20", "Publisher": "FASB", "Section": "50", "SubTopic": "10", "Topic": "825", "URI": "http://asc.fasb.org/extlink&oid=123594938&loc=d3e13531-108611" }, "r311": { "Name": "Accounting Standards Codification", "Paragraph": "21", "Publisher": "FASB", "Section": "50", "SubTopic": "10", "Subparagraph": "(a)", "Topic": "825", "URI": "http://asc.fasb.org/extlink&oid=123594938&loc=d3e13537-108611" }, "r312": { "Name": "Accounting Standards Codification", "Paragraph": "28", "Publisher": "FASB", "Section": "50", "SubTopic": "10", "Subparagraph": "(f)", "Topic": "825", "URI": "http://asc.fasb.org/extlink&oid=123596393&loc=d3e14064-108612" }, "r313": { "Name": "Accounting Standards Codification", "Paragraph": "1", "Publisher": "FASB", "Section": "45", "SubTopic": "230", "Topic": "830", "URI": "http://asc.fasb.org/extlink&oid=123444420&loc=d3e33268-110906" }, "r314": { "Name": "Accounting Standards Codification", "Paragraph": "17", "Publisher": "FASB", "Section": "45", "SubTopic": "30", "Topic": "830", "URI": "http://asc.fasb.org/extlink&oid=118261656&loc=d3e32136-110900" }, "r315": { "Name": "Accounting Standards Codification", "Paragraph": "20", "Publisher": "FASB", "Section": "45", "SubTopic": "30", "Subparagraph": "(a)", "Topic": "830", "URI": "http://asc.fasb.org/extlink&oid=118261656&loc=d3e32211-110900" }, "r316": { "Name": "Accounting Standards Codification", "Paragraph": "20", "Publisher": "FASB", "Section": "45", "SubTopic": "30", "Subparagraph": "(b)", "Topic": "830", "URI": "http://asc.fasb.org/extlink&oid=118261656&loc=d3e32211-110900" }, "r317": { "Name": "Accounting Standards Codification", "Paragraph": "20", "Publisher": "FASB", "Section": "45", "SubTopic": "30", "Subparagraph": "(c)", "Topic": "830", "URI": "http://asc.fasb.org/extlink&oid=118261656&loc=d3e32211-110900" }, "r318": { "Name": "Accounting Standards Codification", "Paragraph": "20", "Publisher": "FASB", "Section": "45", "SubTopic": "30", "Subparagraph": "(d)", "Topic": "830", "URI": "http://asc.fasb.org/extlink&oid=118261656&loc=d3e32211-110900" }, "r319": { "Name": "Accounting Standards Codification", "Paragraph": "1", "Publisher": "FASB", "Section": "50", "SubTopic": "30", "Topic": "830", "URI": "http://asc.fasb.org/extlink&oid=6450520&loc=d3e32583-110901" }, "r32": { "Name": "Accounting Standards Codification", "Paragraph": "1", "Publisher": "FASB", "Section": "S99", "SubTopic": "10", "Subparagraph": "(SX 210.5-02.19(b),22(b))", "Topic": "210", "URI": "http://asc.fasb.org/extlink&oid=120391452&loc=d3e13212-122682" }, "r320": { "Name": "Accounting Standards Codification", "Paragraph": "1", "Publisher": "FASB", "Section": "50", "SubTopic": "20", "Subparagraph": "(a)", "Topic": "835", "URI": "http://asc.fasb.org/extlink&oid=6450988&loc=d3e26243-108391" }, "r321": { "Name": "Accounting Standards Codification", "Paragraph": "1A", "Publisher": "FASB", "Section": "45", "SubTopic": "30", "Topic": "835", "URI": "http://asc.fasb.org/extlink&oid=124435984&loc=d3e28541-108399" }, "r322": { "Name": "Accounting Standards Codification", "Paragraph": "2", "Publisher": "FASB", "Section": "45", "SubTopic": "30", "Topic": "835", "URI": "http://asc.fasb.org/extlink&oid=124435984&loc=d3e28551-108399" }, "r323": { "Name": "Accounting Standards Codification", "Paragraph": "3", "Publisher": "FASB", "Section": "45", "SubTopic": "30", "Topic": "835", "URI": "http://asc.fasb.org/extlink&oid=124435984&loc=d3e28555-108399" }, "r324": { "Name": "Accounting Standards Codification", "Paragraph": "1", "Publisher": "FASB", "Section": "50", "SubTopic": "30", "Topic": "835", "URI": "http://asc.fasb.org/extlink&oid=124429444&loc=SL124452920-239629" }, "r325": { "Name": "Accounting Standards Codification", "Paragraph": "8", "Publisher": "FASB", "Section": "55", "SubTopic": "30", "Topic": "835", "URI": "http://asc.fasb.org/extlink&oid=114775985&loc=d3e28878-108400" }, "r326": { "Name": "Accounting Standards Codification", "Paragraph": "4", "Publisher": "FASB", "Section": "50", "SubTopic": "20", "Subparagraph": "(a)", "Topic": "840", "URI": "http://asc.fasb.org/extlink&oid=123405975&loc=d3e41551-112718" }, "r327": { "Name": "Accounting Standards Codification", "Paragraph": "1", "Publisher": "FASB", "Section": "45", "SubTopic": "20", "Subparagraph": "(a)", "Topic": "842", "URI": "http://asc.fasb.org/extlink&oid=123391704&loc=SL77918627-209977" }, "r328": { "Name": "Accounting Standards Codification", "Paragraph": "1", "Publisher": "FASB", "Section": "45", "SubTopic": "20", "Subparagraph": "(b)", "Topic": "842", "URI": "http://asc.fasb.org/extlink&oid=123391704&loc=SL77918627-209977" }, "r329": { "Name": "Accounting Standards Codification", "Paragraph": "4", "Publisher": "FASB", "Section": "45", "SubTopic": "20", "Subparagraph": "(b)", "Topic": "842", "URI": "http://asc.fasb.org/extlink&oid=123391704&loc=SL77918638-209977" }, "r33": { "Name": "Accounting Standards Codification", "Paragraph": "1", "Publisher": "FASB", "Section": "S99", "SubTopic": "10", "Subparagraph": "(SX 210.5-02.19,20)", "Topic": "210", "URI": "http://asc.fasb.org/extlink&oid=120391452&loc=d3e13212-122682" }, "r330": { "Name": "Accounting Standards Codification", "Paragraph": "1", "Publisher": "FASB", "Section": "50", "SubTopic": "20", "Subparagraph": "(b)", "Topic": "842", "URI": "http://asc.fasb.org/extlink&oid=123408670&loc=SL77918666-209980" }, "r331": { "Name": "Accounting Standards Codification", "Paragraph": "4", "Publisher": "FASB", "Section": "50", "SubTopic": "20", "Subparagraph": "(g)(3)", "Topic": "842", "URI": "http://asc.fasb.org/extlink&oid=123408670&loc=SL77918686-209980" }, "r332": { "Name": "Accounting Standards Codification", "Paragraph": "4", "Publisher": "FASB", "Section": "50", "SubTopic": "20", "Subparagraph": "(g)(4)", "Topic": "842", "URI": "http://asc.fasb.org/extlink&oid=123408670&loc=SL77918686-209980" }, "r333": { "Name": "Accounting Standards Codification", "Paragraph": "6", "Publisher": "FASB", "Section": "50", "SubTopic": "20", "Topic": "842", "URI": "http://asc.fasb.org/extlink&oid=123408670&loc=SL77918701-209980" }, "r334": { "Name": "Accounting Standards Codification", "Paragraph": "53", "Publisher": "FASB", "Section": "55", "SubTopic": "20", "Topic": "842", "URI": "http://asc.fasb.org/extlink&oid=123414884&loc=SL77918982-209971" }, "r335": { "Name": "Accounting Standards Codification", "Publisher": "FASB", "SubTopic": "20", "Topic": "842", "URI": "http://asc.fasb.org/subtopic&trid=77888251" }, "r336": { "Name": "Accounting Standards Codification", "Paragraph": "1", "Publisher": "FASB", "Section": "50", "SubTopic": "10", "Subparagraph": "(a)", "Topic": "850", "URI": "http://asc.fasb.org/extlink&oid=6457730&loc=d3e39549-107864" }, "r337": { "Name": "Accounting Standards Codification", "Paragraph": "1", "Publisher": "FASB", "Section": "50", "SubTopic": "10", "Subparagraph": "(b)", "Topic": "850", "URI": "http://asc.fasb.org/extlink&oid=6457730&loc=d3e39549-107864" }, "r338": { "Name": "Accounting Standards Codification", "Paragraph": "1", "Publisher": "FASB", "Section": "50", "SubTopic": "10", "Subparagraph": "(c)", "Topic": "850", "URI": "http://asc.fasb.org/extlink&oid=6457730&loc=d3e39549-107864" }, "r339": { "Name": "Accounting Standards Codification", "Paragraph": "1", "Publisher": "FASB", "Section": "50", "SubTopic": "10", "Subparagraph": "(d)", "Topic": "850", "URI": "http://asc.fasb.org/extlink&oid=6457730&loc=d3e39549-107864" }, "r34": { "Name": "Accounting Standards Codification", "Paragraph": "1", "Publisher": "FASB", "Section": "S99", "SubTopic": "10", "Subparagraph": "(SX 210.5-02.19-26)", "Topic": "210", "URI": "http://asc.fasb.org/extlink&oid=120391452&loc=d3e13212-122682" }, "r340": { "Name": "Accounting Standards Codification", "Paragraph": "1", "Publisher": "FASB", "Section": "50", "SubTopic": "10", "Topic": "850", "URI": "http://asc.fasb.org/extlink&oid=6457730&loc=d3e39549-107864" }, "r341": { "Name": "Accounting Standards Codification", "Paragraph": "3", "Publisher": "FASB", "Section": "50", "SubTopic": "10", "Topic": "850", "URI": "http://asc.fasb.org/extlink&oid=6457730&loc=d3e39603-107864" }, "r342": { "Name": "Accounting Standards Codification", "Paragraph": "6", "Publisher": "FASB", "Section": "50", "SubTopic": "10", "Topic": "850", "URI": "http://asc.fasb.org/extlink&oid=6457730&loc=d3e39691-107864" }, "r343": { "Name": "Accounting Standards Codification", "Publisher": "FASB", "Topic": "850", "URI": "http://asc.fasb.org/topic&trid=2122745" }, "r344": { "Name": "Accounting Standards Codification", "Paragraph": "7", "Publisher": "FASB", "Section": "50", "SubTopic": "10", "Subparagraph": "(a)", "Topic": "852", "URI": "http://asc.fasb.org/extlink&oid=124433192&loc=SL2890621-112765" }, "r345": { "Name": "Accounting Standards Codification", "Paragraph": "7", "Publisher": "FASB", "Section": "50", "SubTopic": "10", "Subparagraph": "(b)", "Topic": "852", "URI": "http://asc.fasb.org/extlink&oid=124433192&loc=SL2890621-112765" }, "r346": { "Name": "Accounting Standards Codification", "Paragraph": "10", "Publisher": "FASB", "Section": "55", "SubTopic": "10", "Topic": "852", "URI": "http://asc.fasb.org/extlink&oid=84165509&loc=d3e56426-112766" }, "r347": { "Name": "Accounting Standards Codification", "Paragraph": "1", "Publisher": "FASB", "Section": "S99", "SubTopic": "10", "Subparagraph": "(SAB Topic 11.L)", "Topic": "924", "URI": "http://asc.fasb.org/extlink&oid=6472922&loc=d3e499488-122856" }, "r348": { "Name": "Accounting Standards Codification", "Paragraph": "5", "Publisher": "FASB", "Section": "50", "SubTopic": "20", "Topic": "926", "URI": "http://asc.fasb.org/extlink&oid=120154696&loc=d3e54445-107959" }, "r349": { "Name": "Accounting Standards Codification", "Paragraph": "1", "Publisher": "FASB", "Section": "50", "SubTopic": "340", "Topic": "928", "URI": "http://asc.fasb.org/extlink&oid=6473545&loc=d3e61844-108004" }, "r35": { "Name": "Accounting Standards Codification", "Paragraph": "1", "Publisher": "FASB", "Section": "S99", "SubTopic": "10", "Subparagraph": "(SX 210.5-02.21)", "Topic": "210", "URI": "http://asc.fasb.org/extlink&oid=120391452&loc=d3e13212-122682" }, "r350": { "Name": "Accounting Standards Codification", "Paragraph": "15", "Publisher": "FASB", "Section": "50", "SubTopic": "235", "Subparagraph": "(a)", "Topic": "932", "URI": "http://asc.fasb.org/extlink&oid=123377692&loc=d3e61929-109447" }, "r351": { "Name": "Accounting Standards Codification", "Paragraph": "15", "Publisher": "FASB", "Section": "50", "SubTopic": "235", "Subparagraph": "(b)", "Topic": "932", "URI": "http://asc.fasb.org/extlink&oid=123377692&loc=d3e61929-109447" }, "r352": { "Name": "Accounting Standards Codification", "Paragraph": "20", "Publisher": "FASB", "Section": "50", "SubTopic": "235", "Subparagraph": "(a)", "Topic": "932", "URI": "http://asc.fasb.org/extlink&oid=123377692&loc=d3e62059-109447" }, "r353": { "Name": "Accounting Standards Codification", "Paragraph": "20", "Publisher": "FASB", "Section": "50", "SubTopic": "235", "Subparagraph": "(b)", "Topic": "932", "URI": "http://asc.fasb.org/extlink&oid=123377692&loc=d3e62059-109447" }, "r354": { "Name": "Accounting Standards Codification", "Paragraph": "28", "Publisher": "FASB", "Section": "50", "SubTopic": "235", "Subparagraph": "(a)", "Topic": "932", "URI": "http://asc.fasb.org/extlink&oid=123377692&loc=d3e62395-109447" }, "r355": { "Name": "Accounting Standards Codification", "Paragraph": "28", "Publisher": "FASB", "Section": "50", "SubTopic": "235", "Subparagraph": "(b)", "Topic": "932", "URI": "http://asc.fasb.org/extlink&oid=123377692&loc=d3e62395-109447" }, "r356": { "Name": "Accounting Standards Codification", "Paragraph": "33", "Publisher": "FASB", "Section": "50", "SubTopic": "235", "Subparagraph": "(a)", "Topic": "932", "URI": "http://asc.fasb.org/extlink&oid=123377692&loc=d3e62479-109447" }, "r357": { "Name": "Accounting Standards Codification", "Paragraph": "33", "Publisher": "FASB", "Section": "50", "SubTopic": "235", "Subparagraph": "(b)", "Topic": "932", "URI": "http://asc.fasb.org/extlink&oid=123377692&loc=d3e62479-109447" }, "r358": { "Name": "Accounting Standards Codification", "Paragraph": "35A", "Publisher": "FASB", "Section": "50", "SubTopic": "235", "Subparagraph": "(a)", "Topic": "932", "URI": "http://asc.fasb.org/extlink&oid=123377692&loc=SL6807758-109447" }, "r359": { "Name": "Accounting Standards Codification", "Paragraph": "35A", "Publisher": "FASB", "Section": "50", "SubTopic": "235", "Subparagraph": "(b)", "Topic": "932", "URI": "http://asc.fasb.org/extlink&oid=123377692&loc=SL6807758-109447" }, "r36": { "Name": "Accounting Standards Codification", "Paragraph": "1", "Publisher": "FASB", "Section": "S99", "SubTopic": "10", "Subparagraph": "(SX 210.5-02.22(a)(1))", "Topic": "210", "URI": "http://asc.fasb.org/extlink&oid=120391452&loc=d3e13212-122682" }, "r360": { "Name": "Accounting Standards Codification", "Paragraph": "8", "Publisher": "FASB", "Section": "50", "SubTopic": "235", "Subparagraph": "(c)(1)", "Topic": "932", "URI": "http://asc.fasb.org/extlink&oid=123377692&loc=d3e61872-109447" }, "r361": { "Name": "Accounting Standards Codification", "Paragraph": "8", "Publisher": "FASB", "Section": "50", "SubTopic": "235", "Subparagraph": "(c)(2)", "Topic": "932", "URI": "http://asc.fasb.org/extlink&oid=123377692&loc=d3e61872-109447" }, "r362": { "Name": "Accounting Standards Codification", "Paragraph": "1", "Publisher": "FASB", "Section": "25", "SubTopic": "20", "Topic": "940", "URI": "http://asc.fasb.org/extlink&oid=123384075&loc=d3e41242-110953" }, "r363": { "Name": "Accounting Standards Codification", "Paragraph": "1", "Publisher": "FASB", "Section": "S99", "SubTopic": "210", "Subparagraph": "(SX 210.9-03(10)(1))", "Topic": "942", "URI": "http://asc.fasb.org/extlink&oid=120398452&loc=d3e534808-122878" }, "r364": { "Name": "Accounting Standards Codification", "Paragraph": "1", "Publisher": "FASB", "Section": "S99", "SubTopic": "210", "Subparagraph": "(SX 210.9-03(10))", "Topic": "942", "URI": "http://asc.fasb.org/extlink&oid=120398452&loc=d3e534808-122878" }, "r365": { "Name": "Accounting Standards Codification", "Paragraph": "1", "Publisher": "FASB", "Section": "S99", "SubTopic": "210", "Subparagraph": "(SX 210.9-03(11))", "Topic": "942", "URI": "http://asc.fasb.org/extlink&oid=120398452&loc=d3e534808-122878" }, "r366": { "Name": "Accounting Standards Codification", "Paragraph": "1", "Publisher": "FASB", "Section": "S99", "SubTopic": "210", "Subparagraph": "(SX 210.9-03(23))", "Topic": "942", "URI": "http://asc.fasb.org/extlink&oid=120398452&loc=d3e534808-122878" }, "r367": { "Name": "Accounting Standards Codification", "Paragraph": "1", "Publisher": "FASB", "Section": "S99", "SubTopic": "210", "Subparagraph": "(SX 210.9-03.17)", "Topic": "942", "URI": "http://asc.fasb.org/extlink&oid=120398452&loc=d3e534808-122878" }, "r368": { "Name": "Accounting Standards Codification", "Paragraph": "1", "Publisher": "FASB", "Section": "S99", "SubTopic": "220", "Subparagraph": "(SX 210.9-04(15))", "Topic": "942", "URI": "http://asc.fasb.org/extlink&oid=120399700&loc=SL114874048-224260" }, "r369": { "Name": "Accounting Standards Codification", "Paragraph": "1", "Publisher": "FASB", "Section": "S99", "SubTopic": "220", "Subparagraph": "(SX 210.9-04(22))", "Topic": "942", "URI": "http://asc.fasb.org/extlink&oid=120399700&loc=SL114874048-224260" }, "r37": { "Name": "Accounting Standards Codification", "Paragraph": "1", "Publisher": "FASB", "Section": "S99", "SubTopic": "10", "Subparagraph": "(SX 210.5-02.22(a)(2))", "Topic": "210", "URI": "http://asc.fasb.org/extlink&oid=120391452&loc=d3e13212-122682" }, "r370": { "Name": "Accounting Standards Codification", "Paragraph": "1", "Publisher": "FASB", "Section": "S99", "SubTopic": "220", "Subparagraph": "(SX 210.9-04(27))", "Topic": "942", "URI": "http://asc.fasb.org/extlink&oid=120399700&loc=SL114874048-224260" }, "r371": { "Name": "Accounting Standards Codification", "Paragraph": "1", "Publisher": "FASB", "Section": "S99", "SubTopic": "220", "Subparagraph": "(SX 210.9-04.9)", "Topic": "942", "URI": "http://asc.fasb.org/extlink&oid=120399700&loc=SL114874048-224260" }, "r372": { "Name": "Accounting Standards Codification", "Paragraph": "1", "Publisher": "FASB", "Section": "S99", "SubTopic": "235", "Subparagraph": "(SX 210.9-05(b)(2))", "Topic": "942", "URI": "http://asc.fasb.org/extlink&oid=120399901&loc=d3e537907-122884" }, "r373": { "Name": "Accounting Standards Codification", "Paragraph": "1", "Publisher": "FASB", "Section": "50", "SubTopic": "360", "Topic": "942", "URI": "http://asc.fasb.org/extlink&oid=124429447&loc=SL124453093-239630" }, "r374": { "Name": "Accounting Standards Codification", "Paragraph": "3", "Publisher": "FASB", "Section": "50", "SubTopic": "470", "Subparagraph": "(c)", "Topic": "942", "URI": "http://asc.fasb.org/extlink&oid=123599511&loc=d3e64711-112823" }, "r375": { "Name": "Accounting Standards Codification", "Paragraph": "3", "Publisher": "FASB", "Section": "50", "SubTopic": "470", "Topic": "942", "URI": "http://asc.fasb.org/extlink&oid=123599511&loc=d3e64711-112823" }, "r376": { "Name": "Accounting Standards Codification", "Paragraph": "1", "Publisher": "FASB", "Section": "S99", "SubTopic": "210", "Subparagraph": "(SX 210.7-03(5))", "Topic": "944", "URI": "http://asc.fasb.org/extlink&oid=120400017&loc=d3e572229-122910" }, "r377": { "Name": "Accounting Standards Codification", "Paragraph": "1", "Publisher": "FASB", "Section": "S99", "SubTopic": "210", "Subparagraph": "(SX 210.7-03(a)(10))", "Topic": "944", "URI": "http://asc.fasb.org/extlink&oid=120400017&loc=d3e572229-122910" }, "r378": { "Name": "Accounting Standards Codification", "Paragraph": "1", "Publisher": "FASB", "Section": "S99", "SubTopic": "210", "Subparagraph": "(SX 210.7-03(a)(12))", "Topic": "944", "URI": "http://asc.fasb.org/extlink&oid=120400017&loc=d3e572229-122910" }, "r379": { "Name": "Accounting Standards Codification", "Paragraph": "1", "Publisher": "FASB", "Section": "S99", "SubTopic": "210", "Subparagraph": "(SX 210.7-03(a)(23)(a)(4))", "Topic": "944", "URI": "http://asc.fasb.org/extlink&oid=120400017&loc=d3e572229-122910" }, "r38": { "Name": "Accounting Standards Codification", "Paragraph": "1", "Publisher": "FASB", "Section": "S99", "SubTopic": "10", "Subparagraph": "(SX 210.5-02.22)", "Topic": "210", "URI": "http://asc.fasb.org/extlink&oid=120391452&loc=d3e13212-122682" }, "r380": { "Name": "Accounting Standards Codification", "Paragraph": "1", "Publisher": "FASB", "Section": "S99", "SubTopic": "210", "Subparagraph": "(SX 210.7-03(a)(25))", "Topic": "944", "URI": "http://asc.fasb.org/extlink&oid=120400017&loc=d3e572229-122910" }, "r381": { "Name": "Accounting Standards Codification", "Paragraph": "1", "Publisher": "FASB", "Section": "S99", "SubTopic": "210", "Subparagraph": "(SX 210.7-03(a)(8))", "Topic": "944", "URI": "http://asc.fasb.org/extlink&oid=120400017&loc=d3e572229-122910" }, "r382": { "Name": "Accounting Standards Codification", "Paragraph": "1", "Publisher": "FASB", "Section": "S99", "SubTopic": "210", "Subparagraph": "(SX 210.7-03.(a),19)", "Topic": "944", "URI": "http://asc.fasb.org/extlink&oid=120400017&loc=d3e572229-122910" }, "r383": { "Name": "Accounting Standards Codification", "Paragraph": "1", "Publisher": "FASB", "Section": "S99", "SubTopic": "220", "Subparagraph": "(SX 210.7-04(18))", "Topic": "944", "URI": "http://asc.fasb.org/extlink&oid=120400993&loc=SL114874131-224263" }, "r384": { "Name": "Accounting Standards Codification", "Paragraph": "1", "Publisher": "FASB", "Section": "S99", "SubTopic": "220", "Subparagraph": "(SX 210.7-04(23))", "Topic": "944", "URI": "http://asc.fasb.org/extlink&oid=120400993&loc=SL114874131-224263" }, "r385": { "Name": "Accounting Standards Codification", "Paragraph": "1", "Publisher": "FASB", "Section": "S99", "SubTopic": "220", "Subparagraph": "(SX 210.7-04(8))", "Topic": "944", "URI": "http://asc.fasb.org/extlink&oid=120400993&loc=SL114874131-224263" }, "r386": { "Name": "Accounting Standards Codification", "Paragraph": "1", "Publisher": "FASB", "Section": "S99", "SubTopic": "220", "Subparagraph": "(SX 210.7-04(9))", "Topic": "944", "URI": "http://asc.fasb.org/extlink&oid=120400993&loc=SL114874131-224263" }, "r387": { "Name": "Accounting Standards Codification", "Paragraph": "4H", "Publisher": "FASB", "Section": "50", "SubTopic": "40", "Topic": "944", "URI": "http://asc.fasb.org/extlink&oid=116884468&loc=SL65671331-158438" }, "r388": { "Name": "Accounting Standards Codification", "Paragraph": "13H", "Publisher": "FASB", "Section": "55", "SubTopic": "40", "Subparagraph": "(a)", "Topic": "944", "URI": "http://asc.fasb.org/extlink&oid=124504033&loc=SL117783719-158441" }, "r389": { "Name": "Accounting Standards Codification", "Paragraph": "13H", "Publisher": "FASB", "Section": "55", "SubTopic": "40", "Subparagraph": "(c)", "Topic": "944", "URI": "http://asc.fasb.org/extlink&oid=124504033&loc=SL117783719-158441" }, "r39": { "Name": "Accounting Standards Codification", "Paragraph": "1", "Publisher": "FASB", "Section": "S99", "SubTopic": "10", "Subparagraph": "(SX 210.5-02.24)", "Topic": "210", "URI": "http://asc.fasb.org/extlink&oid=120391452&loc=d3e13212-122682" }, "r390": { "Name": "Accounting Standards Codification", "Paragraph": "2", "Publisher": "FASB", "Section": "65", "SubTopic": "40", "Subparagraph": "(e)", "Topic": "944", "URI": "http://asc.fasb.org/extlink&oid=124501264&loc=SL117420844-207641" }, "r391": { "Name": "Accounting Standards Codification", "Paragraph": "2", "Publisher": "FASB", "Section": "65", "SubTopic": "40", "Subparagraph": "(f)(1)", "Topic": "944", "URI": "http://asc.fasb.org/extlink&oid=124501264&loc=SL117420844-207641" }, "r392": { "Name": "Accounting Standards Codification", "Paragraph": "2", "Publisher": "FASB", "Section": "65", "SubTopic": "40", "Subparagraph": "(f)(2)", "Topic": "944", "URI": "http://asc.fasb.org/extlink&oid=124501264&loc=SL117420844-207641" }, "r393": { "Name": "Accounting Standards Codification", "Paragraph": "2", "Publisher": "FASB", "Section": "65", "SubTopic": "40", "Subparagraph": "(g)(2)(i)", "Topic": "944", "URI": "http://asc.fasb.org/extlink&oid=124501264&loc=SL117420844-207641" }, "r394": { "Name": "Accounting Standards Codification", "Paragraph": "2", "Publisher": "FASB", "Section": "65", "SubTopic": "40", "Subparagraph": "(h)(2)", "Topic": "944", "URI": "http://asc.fasb.org/extlink&oid=124501264&loc=SL117420844-207641" }, "r395": { "Name": "Accounting Standards Codification", "Paragraph": "1B", "Publisher": "FASB", "Section": "50", "SubTopic": "825", "Topic": "944", "URI": "http://asc.fasb.org/extlink&oid=123600520&loc=SL75241803-196195" }, "r396": { "Name": "Accounting Standards Codification", "Paragraph": "20", "Publisher": "FASB", "Section": "45", "SubTopic": "210", "Topic": "946", "URI": "http://asc.fasb.org/extlink&oid=118262064&loc=SL116631418-115840" }, "r397": { "Name": "Accounting Standards Codification", "Paragraph": "21", "Publisher": "FASB", "Section": "45", "SubTopic": "210", "Topic": "946", "URI": "http://asc.fasb.org/extlink&oid=118262064&loc=SL116631419-115840" }, "r398": { "Name": "Accounting Standards Codification", "Paragraph": "1", "Publisher": "FASB", "Section": "S99", "SubTopic": "210", "Subparagraph": "(SX 210.6-04(12)(b)(3))", "Topic": "946", "URI": "http://asc.fasb.org/extlink&oid=120401414&loc=d3e603758-122996" }, "r399": { "Name": "Accounting Standards Codification", "Paragraph": "1", "Publisher": "FASB", "Section": "S99", "SubTopic": "220", "Subparagraph": "(SX 210.6-07.1(c))", "Topic": "946", "URI": "http://asc.fasb.org/extlink&oid=120401555&loc=SL114874292-224272" }, "r4": { "Name": "Accounting Standards Codification", "Paragraph": "1", "Publisher": "FASB", "Section": "45", "SubTopic": "10", "Subparagraph": "(c)", "Topic": "210", "URI": "http://asc.fasb.org/extlink&oid=124098289&loc=d3e6676-107765" }, "r40": { "Name": "Accounting Standards Codification", "Paragraph": "1", "Publisher": "FASB", "Section": "S99", "SubTopic": "10", "Subparagraph": "(SX 210.5-02.25)", "Topic": "210", "URI": "http://asc.fasb.org/extlink&oid=120391452&loc=d3e13212-122682" }, "r400": { "Name": "Accounting Standards Codification", "Paragraph": "1", "Publisher": "FASB", "Section": "45", "SubTopic": "310", "Topic": "954", "URI": "http://asc.fasb.org/extlink&oid=123366838&loc=d3e3073-115593" }, "r401": { "Name": "Accounting Standards Codification", "Paragraph": "2", "Publisher": "FASB", "Section": "50", "SubTopic": "310", "Topic": "954", "URI": "http://asc.fasb.org/extlink&oid=123364037&loc=d3e3115-115594" }, "r402": { "Name": "Exchange Act", "Number": "240", "Publisher": "SEC", "Section": "12" }, "r403": { "Name": "Exchange Act", "Number": "240", "Publisher": "SEC", "Section": "12", "Subsection": "b" }, "r404": { "Name": "Exchange Act", "Number": "240", "Publisher": "SEC", "Section": "12", "Subsection": "b-2" }, "r405": { "Name": "Exchange Act", "Number": "240", "Publisher": "SEC", "Section": "12", "Subsection": "b-23" }, "r406": { "Name": "Exchange Act", "Number": "240", "Publisher": "SEC", "Section": "12", "Subsection": "d1-1" }, "r407": { "Name": "Exchange Act", "Number": "240", "Publisher": "SEC", "Section": "12", "Subsection": "g" }, "r408": { "Name": "Exchange Act", "Number": "240", "Publisher": "SEC", "Section": "12, 13, 15d" }, "r409": { "Name": "Exchange Act", "Number": "240", "Publisher": "SEC", "Section": "13e", "Subsection": "4c" }, "r41": { "Name": "Accounting Standards Codification", "Paragraph": "1", "Publisher": "FASB", "Section": "S99", "SubTopic": "10", "Subparagraph": "(SX 210.5-02.29-31)", "Topic": "210", "URI": "http://asc.fasb.org/extlink&oid=120391452&loc=d3e13212-122682" }, "r410": { "Name": "Exchange Act", "Number": "240", "Publisher": "SEC", "Section": "14d", "Subsection": "2b" }, "r411": { "Name": "Exchange Act", "Number": "240", "Publisher": "SEC", "Section": "15", "Subsection": "d" }, "r412": { "Name": "Exchange Act", "Number": "240", "Publisher": "SEC", "Section": "14a", "Subsection": "12" }, "r413": { "Name": "Form 10-K", "Number": "249", "Publisher": "SEC", "Section": "310" }, "r414": { "Name": "Form 10-Q", "Number": "240", "Publisher": "SEC", "Section": "308", "Subsection": "a" }, "r415": { "Name": "Form 20-F", "Number": "249", "Publisher": "SEC", "Section": "220", "Subsection": "f" }, "r416": { "Name": "Form 40-F", "Number": "249", "Publisher": "SEC", "Section": "240", "Subsection": "f" }, "r417": { "Name": "Forms 10-K, 10-Q, 20-F", "Number": "240", "Publisher": "SEC", "Section": "13", "Subsection": "a-1" }, "r418": { "Name": "Regulation S-T", "Number": "232", "Publisher": "SEC", "Section": "405" }, "r419": { "Name": "Securities Act", "Number": "230", "Publisher": "SEC", "Section": "405" }, "r42": { "Name": "Accounting Standards Codification", "Paragraph": "1", "Publisher": "FASB", "Section": "S99", "SubTopic": "10", "Subparagraph": "(SX 210.5-02.6(a))", "Topic": "210", "URI": "http://asc.fasb.org/extlink&oid=120391452&loc=d3e13212-122682" }, "r420": { "Name": "Securities Act", "Number": "230", "Publisher": "SEC", "Section": "425" }, "r421": { "Name": "Securities Act", "Number": "7A", "Publisher": "SEC", "Section": "B", "Subsection": "2" }, "r422": { "Name": "Accounting Standards Codification", "Paragraph": "2", "Publisher": "FASB", "Section": "65", "SubTopic": "10", "Subparagraph": "(a)(3)(iii)(03)", "Topic": "848" }, "r43": { "Name": "Accounting Standards Codification", "Paragraph": "1", "Publisher": "FASB", "Section": "S99", "SubTopic": "10", "Subparagraph": "(SX 210.5-02.9)", "Topic": "210", "URI": "http://asc.fasb.org/extlink&oid=120391452&loc=d3e13212-122682" }, "r44": { "Name": "Accounting Standards Codification", "Paragraph": "3", "Publisher": "FASB", "Section": "50", "SubTopic": "20", "Topic": "210", "URI": "http://asc.fasb.org/extlink&oid=51824906&loc=SL20225862-175312" }, "r45": { "Name": "Accounting Standards Codification", "Paragraph": "4", "Publisher": "FASB", "Section": "50", "SubTopic": "20", "Topic": "210", "URI": "http://asc.fasb.org/extlink&oid=51824906&loc=SL20225877-175312" }, "r46": { "Name": "Accounting Standards Codification", "Paragraph": "16", "Publisher": "FASB", "Section": "55", "SubTopic": "20", "Topic": "210", "URI": "http://asc.fasb.org/extlink&oid=99393222&loc=SL20226024-175313" }, "r47": { "Name": "Accounting Standards Codification", "Paragraph": "21", "Publisher": "FASB", "Section": "55", "SubTopic": "20", "Topic": "210", "URI": "http://asc.fasb.org/extlink&oid=99393222&loc=SL20226049-175313" }, "r48": { "Name": "Accounting Standards Codification", "Paragraph": "22", "Publisher": "FASB", "Section": "55", "SubTopic": "20", "Topic": "210", "URI": "http://asc.fasb.org/extlink&oid=99393222&loc=SL20226052-175313" }, "r49": { "Name": "Accounting Standards Codification", "Paragraph": "1A", "Publisher": "FASB", "Section": "45", "SubTopic": "10", "Subparagraph": "(a)", "Topic": "220", "URI": "http://asc.fasb.org/extlink&oid=124509347&loc=SL7669619-108580" }, "r5": { "Name": "Accounting Standards Codification", "Paragraph": "1", "Publisher": "FASB", "Section": "45", "SubTopic": "10", "Topic": "210", "URI": "http://asc.fasb.org/extlink&oid=124098289&loc=d3e6676-107765" }, "r50": { "Name": "Accounting Standards Codification", "Paragraph": "1B", "Publisher": "FASB", "Section": "45", "SubTopic": "10", "Subparagraph": "(a)", "Topic": "220", "URI": "http://asc.fasb.org/extlink&oid=124509347&loc=SL7669625-108580" }, "r51": { "Name": "Accounting Standards Codification", "Paragraph": "1", "Publisher": "FASB", "Section": "50", "SubTopic": "10", "Topic": "220", "URI": "http://asc.fasb.org/extlink&oid=124431353&loc=SL116659661-227067" }, "r52": { "Name": "Accounting Standards Codification", "Paragraph": "4", "Publisher": "FASB", "Section": "50", "SubTopic": "10", "Topic": "220", "URI": "http://asc.fasb.org/extlink&oid=124431353&loc=SL124442407-227067" }, "r53": { "Name": "Accounting Standards Codification", "Paragraph": "5", "Publisher": "FASB", "Section": "50", "SubTopic": "10", "Topic": "220", "URI": "http://asc.fasb.org/extlink&oid=124431353&loc=SL124442411-227067" }, "r54": { "Name": "Accounting Standards Codification", "Paragraph": "6", "Publisher": "FASB", "Section": "50", "SubTopic": "10", "Topic": "220", "URI": "http://asc.fasb.org/extlink&oid=124431353&loc=SL124452729-227067" }, "r55": { "Name": "Accounting Standards Codification", "Paragraph": "2", "Publisher": "FASB", "Section": "S99", "SubTopic": "10", "Subparagraph": "(210.5-03(11))", "Topic": "220", "URI": "http://asc.fasb.org/extlink&oid=123367319&loc=SL114868664-224227" }, "r56": { "Name": "Accounting Standards Codification", "Paragraph": "2", "Publisher": "FASB", "Section": "S99", "SubTopic": "10", "Subparagraph": "(SX 210.5-03(1))", "Topic": "220", "URI": "http://asc.fasb.org/extlink&oid=123367319&loc=SL114868664-224227" }, "r57": { "Name": "Accounting Standards Codification", "Paragraph": "2", "Publisher": "FASB", "Section": "S99", "SubTopic": "10", "Subparagraph": "(SX 210.5-03(10))", "Topic": "220", "URI": "http://asc.fasb.org/extlink&oid=123367319&loc=SL114868664-224227" }, "r58": { "Name": "Accounting Standards Codification", "Paragraph": "2", "Publisher": "FASB", "Section": "S99", "SubTopic": "10", "Subparagraph": "(SX 210.5-03(20))", "Topic": "220", "URI": "http://asc.fasb.org/extlink&oid=123367319&loc=SL114868664-224227" }, "r59": { "Name": "Accounting Standards Codification", "Paragraph": "2", "Publisher": "FASB", "Section": "S99", "SubTopic": "10", "Subparagraph": "(SX 210.5-03(25))", "Topic": "220", "URI": "http://asc.fasb.org/extlink&oid=123367319&loc=SL114868664-224227" }, "r6": { "Name": "Accounting Standards Codification", "Paragraph": "3", "Publisher": "FASB", "Section": "45", "SubTopic": "10", "Topic": "210", "URI": "http://asc.fasb.org/extlink&oid=124098289&loc=d3e6801-107765" }, "r60": { "Name": "Accounting Standards Codification", "Paragraph": "2", "Publisher": "FASB", "Section": "S99", "SubTopic": "10", "Subparagraph": "(SX 210.5-03.1(e))", "Topic": "220", "URI": "http://asc.fasb.org/extlink&oid=123367319&loc=SL114868664-224227" }, "r61": { "Name": "Accounting Standards Codification", "Paragraph": "2", "Publisher": "FASB", "Section": "S99", "SubTopic": "10", "Subparagraph": "(SX 210.5-03.1)", "Topic": "220", "URI": "http://asc.fasb.org/extlink&oid=123367319&loc=SL114868664-224227" }, "r62": { "Name": "Accounting Standards Codification", "Paragraph": "2", "Publisher": "FASB", "Section": "S99", "SubTopic": "10", "Subparagraph": "(SX 210.5-03.1,2)", "Topic": "220", "URI": "http://asc.fasb.org/extlink&oid=123367319&loc=SL114868664-224227" }, "r63": { "Name": "Accounting Standards Codification", "Paragraph": "2", "Publisher": "FASB", "Section": "S99", "SubTopic": "10", "Subparagraph": "(SX 210.5-03.2)", "Topic": "220", "URI": "http://asc.fasb.org/extlink&oid=123367319&loc=SL114868664-224227" }, "r64": { "Name": "Accounting Standards Codification", "Paragraph": "2", "Publisher": "FASB", "Section": "S99", "SubTopic": "10", "Subparagraph": "(SX 210.5-03.4)", "Topic": "220", "URI": "http://asc.fasb.org/extlink&oid=123367319&loc=SL114868664-224227" }, "r65": { "Name": "Accounting Standards Codification", "Paragraph": "2", "Publisher": "FASB", "Section": "S99", "SubTopic": "10", "Subparagraph": "(SX 210.5-03.8)", "Topic": "220", "URI": "http://asc.fasb.org/extlink&oid=123367319&loc=SL114868664-224227" }, "r66": { "Name": "Accounting Standards Codification", "Paragraph": "2", "Publisher": "FASB", "Section": "S99", "SubTopic": "10", "Subparagraph": "(SX 210.5-03.9)", "Topic": "220", "URI": "http://asc.fasb.org/extlink&oid=123367319&loc=SL114868664-224227" }, "r67": { "Name": "Accounting Standards Codification", "Paragraph": "13", "Publisher": "FASB", "Section": "45", "SubTopic": "10", "Subparagraph": "(c)", "Topic": "230", "URI": "http://asc.fasb.org/extlink&oid=123570139&loc=d3e3213-108585" }, "r68": { "Name": "Accounting Standards Codification", "Paragraph": "14", "Publisher": "FASB", "Section": "45", "SubTopic": "10", "Subparagraph": "(a)", "Topic": "230", "URI": "http://asc.fasb.org/extlink&oid=123570139&loc=d3e3255-108585" }, "r69": { "Name": "Accounting Standards Codification", "Paragraph": "14", "Publisher": "FASB", "Section": "45", "SubTopic": "10", "Subparagraph": "(b)", "Topic": "230", "URI": "http://asc.fasb.org/extlink&oid=123570139&loc=d3e3255-108585" }, "r7": { "Name": "Accounting Standards Codification", "Paragraph": "1", "Publisher": "FASB", "Section": "S99", "SubTopic": "10", "Subparagraph": "(SX 201.5-02(24))", "Topic": "210", "URI": "http://asc.fasb.org/extlink&oid=120391452&loc=d3e13212-122682" }, "r70": { "Name": "Accounting Standards Codification", "Paragraph": "15", "Publisher": "FASB", "Section": "45", "SubTopic": "10", "Subparagraph": "(b)", "Topic": "230", "URI": "http://asc.fasb.org/extlink&oid=123570139&loc=d3e3291-108585" }, "r71": { "Name": "Accounting Standards Codification", "Paragraph": "17", "Publisher": "FASB", "Section": "45", "SubTopic": "10", "Subparagraph": "(d)", "Topic": "230", "URI": "http://asc.fasb.org/extlink&oid=123570139&loc=d3e3367-108585" }, "r72": { "Name": "Accounting Standards Codification", "Paragraph": "24", "Publisher": "FASB", "Section": "45", "SubTopic": "10", "Topic": "230", "URI": "http://asc.fasb.org/extlink&oid=123570139&loc=d3e3521-108585" }, "r73": { "Name": "Accounting Standards Codification", "Paragraph": "25", "Publisher": "FASB", "Section": "45", "SubTopic": "10", "Subparagraph": "(e)", "Topic": "230", "URI": "http://asc.fasb.org/extlink&oid=123570139&loc=d3e3536-108585" }, "r74": { "Name": "Accounting Standards Codification", "Paragraph": "25", "Publisher": "FASB", "Section": "45", "SubTopic": "10", "Topic": "230", "URI": "http://asc.fasb.org/extlink&oid=123570139&loc=d3e3536-108585" }, "r75": { "Name": "Accounting Standards Codification", "Paragraph": "28", "Publisher": "FASB", "Section": "45", "SubTopic": "10", "Subparagraph": "(a)", "Topic": "230", "URI": "http://asc.fasb.org/extlink&oid=123570139&loc=d3e3602-108585" }, "r76": { "Name": "Accounting Standards Codification", "Paragraph": "28", "Publisher": "FASB", "Section": "45", "SubTopic": "10", "Subparagraph": "(b)", "Topic": "230", "URI": "http://asc.fasb.org/extlink&oid=123570139&loc=d3e3602-108585" }, "r77": { "Name": "Accounting Standards Codification", "Paragraph": "28", "Publisher": "FASB", "Section": "45", "SubTopic": "10", "Topic": "230", "URI": "http://asc.fasb.org/extlink&oid=123570139&loc=d3e3602-108585" }, "r78": { "Name": "Accounting Standards Codification", "Paragraph": "2", "Publisher": "FASB", "Section": "50", "SubTopic": "10", "Topic": "230", "URI": "http://asc.fasb.org/extlink&oid=123431023&loc=d3e4297-108586" }, "r79": { "Name": "Accounting Standards Codification", "Paragraph": "1", "Publisher": "FASB", "Section": "50", "SubTopic": "10", "Topic": "235", "URI": "http://asc.fasb.org/extlink&oid=123372394&loc=d3e18726-107790" }, "r8": { "Name": "Accounting Standards Codification", "Paragraph": "1", "Publisher": "FASB", "Section": "S99", "SubTopic": "10", "Subparagraph": "(SX 201.5-02(25))", "Topic": "210", "URI": "http://asc.fasb.org/extlink&oid=120391452&loc=d3e13212-122682" }, "r80": { "Name": "Accounting Standards Codification", "Paragraph": "4", "Publisher": "FASB", "Section": "50", "SubTopic": "10", "Subparagraph": "(e)", "Topic": "235", "URI": "http://asc.fasb.org/extlink&oid=123372394&loc=d3e18823-107790" }, "r81": { "Name": "Accounting Standards Codification", "Paragraph": "4", "Publisher": "FASB", "Section": "50", "SubTopic": "10", "Subparagraph": "(f)", "Topic": "235", "URI": "http://asc.fasb.org/extlink&oid=123372394&loc=d3e18823-107790" }, "r82": { "Name": "Accounting Standards Codification", "Paragraph": "1", "Publisher": "FASB", "Section": "S99", "SubTopic": "10", "Subparagraph": "(SX 210.4-08(c))", "Topic": "235", "URI": "http://asc.fasb.org/extlink&oid=120395691&loc=d3e23780-122690" }, "r83": { "Name": "Accounting Standards Codification", "Paragraph": "1", "Publisher": "FASB", "Section": "S99", "SubTopic": "10", "Subparagraph": "(SX 210.4-08(f))", "Topic": "235", "URI": "http://asc.fasb.org/extlink&oid=120395691&loc=d3e23780-122690" }, "r84": { "Name": "Accounting Standards Codification", "Paragraph": "1", "Publisher": "FASB", "Section": "S99", "SubTopic": "10", "Subparagraph": "(SX 210.4-08(g)(1)(ii))", "Topic": "235", "URI": "http://asc.fasb.org/extlink&oid=120395691&loc=d3e23780-122690" }, "r85": { "Name": "Accounting Standards Codification", "Paragraph": "1", "Publisher": "FASB", "Section": "S99", "SubTopic": "10", "Subparagraph": "(SX 210.4-08(h))", "Topic": "235", "URI": "http://asc.fasb.org/extlink&oid=120395691&loc=d3e23780-122690" }, "r86": { "Name": "Accounting Standards Codification", "Paragraph": "1", "Publisher": "FASB", "Section": "S99", "SubTopic": "10", "Subparagraph": "(SX 210.4-08(k)(1))", "Topic": "235", "URI": "http://asc.fasb.org/extlink&oid=120395691&loc=d3e23780-122690" }, "r87": { "Name": "Accounting Standards Codification", "Paragraph": "1", "Publisher": "FASB", "Section": "S99", "SubTopic": "10", "Subparagraph": "(SX 210.4-08(m)(1)(iii))", "Topic": "235", "URI": "http://asc.fasb.org/extlink&oid=120395691&loc=d3e23780-122690" }, "r88": { "Name": "Accounting Standards Codification", "Paragraph": "1", "Publisher": "FASB", "Section": "S99", "SubTopic": "10", "Subparagraph": "(SX 210.4-08(m)(2)(ii))", "Topic": "235", "URI": "http://asc.fasb.org/extlink&oid=120395691&loc=d3e23780-122690" }, "r89": { "Name": "Accounting Standards Codification", "Paragraph": "3", "Publisher": "FASB", "Section": "S99", "SubTopic": "10", "Subparagraph": "(SX 210.12-04(a))", "Topic": "235", "URI": "http://asc.fasb.org/extlink&oid=120395691&loc=d3e24072-122690" }, "r9": { "Name": "Accounting Standards Codification", "Paragraph": "1", "Publisher": "FASB", "Section": "S99", "SubTopic": "10", "Subparagraph": "(SX 201.5-02(26))", "Topic": "210", "URI": "http://asc.fasb.org/extlink&oid=120391452&loc=d3e13212-122682" }, "r90": { "Name": "Accounting Standards Codification", "Publisher": "FASB", "Topic": "235", "URI": "http://asc.fasb.org/topic&trid=2122369" }, "r91": { "Name": "Accounting Standards Codification", "Paragraph": "23", "Publisher": "FASB", "Section": "45", "SubTopic": "10", "Subparagraph": "(b)", "Topic": "250", "URI": "http://asc.fasb.org/extlink&oid=124436220&loc=d3e21914-107793" }, "r92": { "Name": "Accounting Standards Codification", "Paragraph": "24", "Publisher": "FASB", "Section": "45", "SubTopic": "10", "Topic": "250", "URI": "http://asc.fasb.org/extlink&oid=124436220&loc=d3e21930-107793" }, "r93": { "Name": "Accounting Standards Codification", "Paragraph": "5", "Publisher": "FASB", "Section": "45", "SubTopic": "10", "Subparagraph": "(b)", "Topic": "250", "URI": "http://asc.fasb.org/extlink&oid=124436220&loc=d3e21711-107793" }, "r94": { "Name": "Accounting Standards Codification", "Paragraph": "1", "Publisher": "FASB", "Section": "50", "SubTopic": "10", "Subparagraph": "(b)(2)", "Topic": "250", "URI": "http://asc.fasb.org/extlink&oid=124431687&loc=d3e22499-107794" }, "r95": { "Name": "Accounting Standards Codification", "Paragraph": "1", "Publisher": "FASB", "Section": "50", "SubTopic": "10", "Subparagraph": "(b)(3)", "Topic": "250", "URI": "http://asc.fasb.org/extlink&oid=124431687&loc=d3e22499-107794" }, "r96": { "Name": "Accounting Standards Codification", "Paragraph": "11", "Publisher": "FASB", "Section": "50", "SubTopic": "10", "Subparagraph": "(a)", "Topic": "250", "URI": "http://asc.fasb.org/extlink&oid=124431687&loc=d3e22694-107794" }, "r97": { "Name": "Accounting Standards Codification", "Paragraph": "11", "Publisher": "FASB", "Section": "50", "SubTopic": "10", "Subparagraph": "(b)", "Topic": "250", "URI": "http://asc.fasb.org/extlink&oid=124431687&loc=d3e22694-107794" }, "r98": { "Name": "Accounting Standards Codification", "Paragraph": "3", "Publisher": "FASB", "Section": "50", "SubTopic": "10", "Topic": "250", "URI": "http://asc.fasb.org/extlink&oid=124431687&loc=d3e22583-107794" }, "r99": { "Name": "Accounting Standards Codification", "Paragraph": "4", "Publisher": "FASB", "Section": "50", "SubTopic": "10", "Topic": "250", "URI": "http://asc.fasb.org/extlink&oid=124431687&loc=d3e22595-107794" } }, "version": "2.1" } ZIP 57 0001683168-22-000844-xbrl.zip IDEA: XBRL DOCUMENT begin 644 0001683168-22-000844-xbrl.zip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�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
:PI*/H* MX3BH J[G7%<:*,<4$)6;[J$,!CE/CLU+2)XL,4/M7P$ABT-;S M]!#E6U?J9LCA7-%>QV"+Z@!;,9U=YR4N;J*5;A9!)POHL)<5HGPNEF0Q640I MHJTJD ^X3@/+9_8Z83R1KK%SD/<[JK? 5N3HE84!,H/5H?L'' M7X&^<#YM,)V=4IP0'L.+^ZF_1J]DOIR?Y)3F+R1[/(T6[(EZW#M&']Y&X8W0 M#^M4S+SD,U2908T=GGI=6$*M*=38 M*&],,9TW2X4C)<**F=RE:(@6DK]-A, MT]!7>?9XS(*!.1*QY-H M-LF^NY=6>::M=+A2"5!UA/K"MR$LAF?]Q-9L(3U42L-J$%*>(H18R"GPZ,]G_#$;U_R;S$M,=T7A@"R*7E>YN0NB>H4-EMA M+)C)MI& U:> 9LMR23&:DTPL;:;<2#,3!V5KA-'1;UG">@T^8XB3\]>8B1HW M#F]H"PR);>XZ,UIGR ^]?ZSHG>%'OF-BXT;8XH2TD,$$$.''YG#2[@P%0G*- MAYI2T4K[)*H%*&E$P;:D9G[R-#!=\I:*]#J5J-M-:C8 Y0=EWJ]ZFZ%0$ MK6PX0@W@ZNE4"P(E4Q^=O Z0.6T*]7GL%J?,Z*.9+4,AKP=EE0![)V![$F"( MH80E;1:*4ER@*$O0/*+?<0DG!]6T9(.8+SAC[$XG63))>-3(4Q;QH^.6QL5) MU6M;,\*97M/CH >&<"/ #FE8:PDB1CV]/27L.XV*IYN(\-S>51!77&95MH/+ M3-T]RYNCMS'D+77?5HZV^?LVLA*G-^MSFYN4E-(,&!(;G'0FL<+&89!8#]Q&8L\'940/Q-,EY)?9/]FYAZW:@&G2JA*%,K.WQ?)])VMF%N: *WP;S$"[. MG10%+HO3):6:1JHG .C$IQJ7E$U02!VA6B[84;PVT#24M"P%J+@-X.13G _"C,4 U?BIC@K<0#5=(7FA?%#O?-B]),43'^#HS[!:E2#5@S-6J7:8)GK+ M5=^A/$-]73Y4X]I!1\SKNY6J!,]L+'_*QHXD$1,H_0O:QVG^^CEX!6X(6#6Z M=K(0Z -L$C^Q]ED$Y-6=DZJO3BT)Z%.S -2FO.(=3#48N3R$JS3%I3RJ"AIE M %"];89;>V56;095=GA#65E"'5-'2!B#5=.Z2\)&U+7.!/S:MB+?LKYK^Z'& M72YU*OL>OA>T8Y,&74+RJ%OZ(8*4DRCA\5&]AX3?L\YH(J^CJ,4 ?"XNZ(9% MKQ8/%EC$E*^?G>'JOY?9)!8K<,6MR-2BRZCEH@>@?C:"*X<@E1)ZVZB_XSM" M&@MH;0),)5YFSRR$S:EF;G@"4<+:@QFF%#<9^)O0 MN%J S$;!CO59U MN-X" JPV&P[7:5W=*G*@!+H.=5@=JZ]11[4^F(IC73I=XJ0_(=XGK&79:UN; MH*M]0U?_CUN>94['T^B7];$HIO*-\>7*YNF)]\8HLOA"QT M.?CXU+L+:?Y,TEP6VV$?]SO4FD)K M6R%F'-ID_U6N_SK5_WU^D=.7B":G3R2+I/D'%R4 M3D>JWR.T*X,X-()/G_" MVIS3:$'**!4;B:\%8 MEL6;MK0*;4!UN@'HD2UM:RI<2]LXRU'R?WB/_ARE6,RW%24E<8D3_H QNO]# M1[+*Z#N,0JN[B\7QU_B)E0KF1P7.9S,<*X,MOP@ \2R0XZJ#=4<56SOVC]#Z MU=5#WB@-?^LI5)"08NQPA%I@J$&&.#1480NU9R;/DQ>2\@.SEUG)0!'6DU83 M% RA;$RK%,*DC%GCCY@:WE(8O M;1=TVOV:M?!1B W0_0 F\ TD<.IQ:Q=TP5YG<8;;/&K7:%9'?+;_ 2.>J.4( M\>RV:)J%6O +<%?'X57^$/E.ZIP9/(0ZW]WU%@=:[SWLNZEY;O( ZGYGMT(< M9LWWH.^DXKG%0ZCW7=VE<*#UWH6^FWJWY/8#4.][NG?@\!B@QK\M#<3]!+#) ML/_\YP="!BO^3N!V6:__']02P,$% M @ NH!*5%?[PLXG, ZP\# !4 !F;W)D+3(P,C$Q,C,Q7W!R92YX;6SM M?5MSXSB2[ON)V/^@4QMQHN?!7>VJGDOWS)P-V9*K%2-+6DG5M7U>.F@2DCE% MD1Y>;&M^_0%(2N(%EP1%*B&5-V*G778"1'Y?XI9()/[V7Z\;K_=,PL@-_+^_ MN_[^AW<]XMN!X_KKO[_[O+CJ+VY'HW>]*+9\Q_("G_S]G1^\^Z__^Q__JT?_ M[V__^^JJ=^<2S_FY-PCLJY&_"O[:FU@;\G/O$_%):,5!^-?>KY:7L-\$=ZY' MPMYML'GR2$SH'[(/_]S[X_?7'ZS>U16@WE^)[P3AY_EH7^]C'#]%/[]___+R M\KT?/%LO0?@U^MX.-K *%[$5)]&^MA]>?\C_+RO^-\_UO_[,_N?!BDB/XN5' M/[]&[M_?L>_FGWWY^'T0KM]_^.&'Z_?_V(]D8UVY/L/-)N]VI5@MO'+7 M/_WTT_OTKSO1FN3K0^CMOO'Q_:XY^YKI7UV)?*$ED?MSE#9O'-A6G-*N_$Q/ M*,'^=;43NV*_NKK^K'OLO96__U540OE@A-3@G M24E[SP3>WP;4*&EKTZ*/(5G]_1T5=.@7/EQ??\CJ_\^24+Q]HL89N M'_5MWR%^1!SZ0Q1XKF/%Q+FQ/ ;@XI&0.%(W#%K#*5L]LT+BQX\D=FW+.UX% M;G4=Z\/Z*MG0ST;3U?2)C2_4@)O1(:_JA'HL'BF0CX'GT,%P^*_$C;='ZR.N M\H1ZW5K1XYT7O!Q/3ZVF]K28TA'DV24OJC96Y=IK0=^V@\2/Z80[H[K;+E'B M)2[17JM&/ITOUNZ#1_I11#M[WW<^!8'SXGK*D0-0M+UVWEENF$[<]\2*DC"S M&%4+I87::]N"K-.:*0#4LFWZ(W"\4A9LL8ULI+ABD[?#EF6T&Z9?4K907JR] M]@VMT*>&'LU(F'Y3U3"1?'LMFA./C4]T]HNWR]"BFML@4E7EVFOAF*PM;Q8& M-B%L':]LF4B^Q1:Y/J'#>$CKC^^M5W>3;/H;-H8IFZ8JV%X;!^1!V9RB3)M\ MT7X$8*DHU>7\TWP>0IF/EA;]K;*QX I.,/[#6@PLWMU8"VNFO%3;O036)IYL M^VO& 8DMUXLF5LB(>5;.3:IR7?9IW;;":SA)'\\_?E45.:+7JZH\J5[#*'8W M;'E 9[(%T7X-LAOW2/8WW[:-V60\NWNX/5;:6L3-MK]YW]W24Q MG0CO79]MYV?6-O/R9BYX?YW*PA;X#2KL2"<-JY"5DK7NB?93JE0&X)4D@QA]0,>;HA@#UKA_-R=J-\B7[_N!2/D8( MB@#!_X@Y:DBU162A[_N)Y/Q/.82\/R0=;.DP=" M_V=,Z,5Z&@+^\)G-^W2Z@>-?* *DX"^F4%#3%I&%&0G=@$5DA0#\:\) Y'_" M1%Z@(3KF0]^!(KX7!>^1\ &OJ(<(]YT;V9:7M>J._BZ20\X1A\*.LC=5JHD. M_6_$"L' %X2AL*-L5Q4J(H!^FX1AJ4'2$48L#84=9:.J4A(!]Z$?N_&6W7^9 M))N'@^.UC'=="HHSRN94I!0:OCO/A!^SJSTRC*N24)Q1]J0RY="PODT/J;V1 M[Y#7?Y"M#.R:*!1ME+VH5#TTN&>AN['"[<*UU0-(718*.,H.5*X@&N)+ZW7D M4,W5:DF-O2W],=IN Q>!*?:0F$H["A[5H6*V*"GL\\TG(7!LYOE M$5 A7RL!A1]Q*RM7%IN#?/*'6/U.$HHYXK:6KQPVUK,@BBWO_[E/JE4F7QZ* M.^(&5Z8HAF,RXY\Y.43A2A41*,8H>UJN.ABP,J9#8HG-N"P!!15EH\I3!@'3 M<<#.4!X#7^K+K4M!L479<8J4PAB(63!S)!P&"G\&1\NA#+-5-1"@_!*Z,6W% M;;#9)'[NUQ&-N87H-B65/#C=I6^[H#WSH!:)0T'&N<,K4PX [<5R6M2=MUIWK6[Y-MUZ' MU*@"Y)6EH"3@W/$$*HUV1/"%>-X__.#%7Q K"GSB9-L!V2F!L B4"<0S286Z M:#3\&G@)12I, U!#05\0B$)A1SR+%*B'%^^9!57OYZ,L;;X,=5$)*/B(AY)R M91%CX6+"VNT^DX$56WDK91R(2D Y0#R@E"N+&L,?WM+):!W(S^(K@E#$$4-P MN:JA ;W86)YWDT2N3R+I.%,1A *-&&O+50T-Z.&&A&LZR'T*@Y?X,;]_*@-< M4 */&)$K515/ )>#_?>L[MY4O0YTN","HC0"Y7$3!FR3W.[2%\X"@7(R^2A MV*->_!0KBH#^-'XD87%ME39H1/=WLH *=2DH$RC;6JC2>/-M(?N =+HMR4$Q M1]S \A3#N\>5/'BN?><%EG3=7A*#8HRX6^6HA0;QC>5_#9.GV-X6TF_N>QY@ MTP2L $H+XCY6"PH\UT*PV; +3H']-#X60Q'+"?%M/Q:-!?TG_<],?]R>VPM_AE M.%PN>M]]]JW,8_^'XW/$KJSH(64RB:[6EO64&NE[XL71[C>IK5[]<)V_,?F? M^:]_WS=\NMJ?&;%X>5/K[_-=-IAN;D#CC3%UAT])VQ4%L>:DD=H<+GD@8;V=T>Q-3"V//73^Q!:=T[).7 M0DO7JT,G1'%#.E7U%3?:PN&K[27,S5%]&IHW3T%*H^7WU>%,!PA#N%/SH\U! M^^>_.AP8BG/YN:*YNWZD6^;/468H8O 5Q?!R >M0 M+=%)X.*YA)X-NJA8) M'"]9L!8O,ET-X:/\:*MHI8:9)UA_C78QB[.Q:SVXGAN[A+ULF9YS/ 8>!3IB MJY5XJW:)N2DY4KU-X29?';P\S8W9D6IN&#W%E\%WFF[!9,E+ MX^5S/I8Z""J&$%G>J<,I5)7#RP/=E#P8$H;05IE?]PUY^85P\N+W3KA8E0,Z9SI M2,)ML,*'+"B#EU1;"WR.7UD*0N.>^DS"AX#.Q_A]5;! !&N+HJ7V/L8WJ&0 M&-)9Y0MTSXHB=^42!T)I@ZKP^'21_;X>YLSGF+=Q2_-7R$B*_G5FP2V$AO*3R<.SKW4R!@2%L]1TG#3FP MO)GE.B/_UGIRZ>!=4$#BW0.4Q7ZQ!E:H<\N;/=M.]DD M'KO&2=?7+!&_F$)(6;RD]TTIA"-B"(5U#74F.S!E4A ]I>"$KB M)>5O?<\AQ:95(S#SCOTLA?N1Q*Y=>"VE=.'^X[$7[GO?E;[R=@'_-*M@"OHT M3%OLI(O!&0G3]!V@U;"X\/E>U=? QI#YN99YI9_$CT'H_OLP"DA9K!?"OLO? M#GTB,$RE+]Z6PX[R]'5("N<";]SX,1E4%=T;"T M3QNR5T2]B!$6P'4FI(&A$O_X00)Y!:( O.83*"MFS+@7T>$A;YQLH"N)8:\> M]*#GZF@(_I_"((IF8;"2>YY!R96R(';V(9DN. ^YI"-42K*(R=ZPW)2,J\_Y%2RW_Q^9[EA MZA[K._],HCAK,SO<"I*8[;I<)]]A$BA)495# M3ZNDN2("P7 1O6ZWXKNCB&7!D E[.W?OL+PA=*(AF=S2>B4173B$5L!\H%:X M9:^QI,'/M"15S4NAR@Q][S_W=#=I-19)2R MGM.JB7$(%3=DSIB0&+)1KHBA9Y_2HX*KY-GWK%UTX"[F0'UB(RZ!GHM*CU"5 MZH9TKFHS;ZS(M>'TY.+HR:>4:,O)*6EM*#,#UTMB662%L !Z^JDCV:EH;@@_ M7PA+BTJ<_C-=2:U)]F;@=%6+)5"/>?HUH>>LTAL+FT)U9DPKQD[-:M S7S5F MK1GYHC'X7-,-"/3.!S.-""SMBM 3;W5K.2H$6[8=(P.^4N7Y@?REP*\_-@G\ M6OS2GP]_F8X'P_GB_UA/0?37WO"_/X^6OYD2!U:(^FMVAQ54'/>V4M[$)4MX M!5 EEU-U_5H/Z:3_:_%3NZ=4UJCHN36"$=J_2>H5 [!2D#6,F9)=B2@H-+^8 M[\\(&C)C8EE- C^]:__J0ACA%SM'OY<8-@HWE\H[.=SL^OKAA MM,A,KKJ%Y2M4B)HRY"; /2D^=2\-_]^)8D?&-N%#J+$A6TS!C7@5.XIBV'&T M39@"(6$(:]5+\"JZ1/+8T;%->)+K;@A!)[KTW_U05UMT=G^[_XF$;L VG6%L M@#=%PU_2W"/2_4"HY+%UIX99-![B"*-E(!CJ4PP>K*BI75A7[8XEF@ 4(8PW6FD3V>GVV!^5#$^Z)VL\4KY M]P_XUQJ.6"NSYK>RS!KZ)@3='K-6UF"RLX/GYJOE#HDT\ACPUHH>[[S@19#V MX4]-3O]N^XM?>G?CZ1=CTCX4CI/V"FN=\G%*(4]SK$6S,'AVJ4'<;#]3BD?^ M_IIDWX[=Y^RY%$Z\MEKSMNHW)_V5D/;Z#-LBLH9,S=W&/W?%7LM4G,]*JK3O MGA,[\&W7(Z46+P,@-.J^WLW7L/UEG1I/EP098H.[H.:R7T>Q#.3(8SN[.J6* MLY840G8!\8@#0EMNNZE:]&>/Y*Z^_B8(8_??"@N!E<;VB9W07G3@/'94$.0L MN+$Q,)"?LV6]I3,XB MC(^R^/38:4-R+"B2XZ*73%(%[#4J*L[\I\IS$$H??9-4ISJPMFU'G)'UO;&:%\D=DM2LR(7=,5PL2*7;& MKCEWPZ$RBSN@J F)9-IF5X#/!;BM5<,>Z!EIK4K0D]ET/E7('Z(VBVTZ;H4) MM=K2.W:MF(!NS>AI=+J9%1J@>P'#"MS9TT:XXS'GW$SCY]G4!EMJF/ M.@S4TJX?/550>Z%:#;$U9/JBB^O=A1O[7XD;$JH>;7.\G7F6SW)KLWCC)R8B M-@J=.M S_;3,8M 8B8O9]<(1;6-M_'E$O>C")G5!#>H4 M[ZX>.1D!,#-DXIF3IWRPG*XF04QV;AXQM>(24 )/'?T)8:.:HT".BH$!'/LF M9RW.&[P,[K(+(K>/% 1![ :L*)3=SGR;Q[,+5Q:?YK86EF%@$^*D2?PUK[P" MBD)MHC./:&L]'HR3@>,V"RVCB]I\-SYFF_3I@^>N+46: YTZH$QWYMOL9&R' M(7%Y(-24Z61D.!#9V[.AF1=6EZ)Y.G)2V&PO!T,(Y_N MQC89$^HK^= *P/<.#2)<$QU#-B"[Q]Q86C Z;\G.SRN"4(ZZ\_-I LY_)[.B MN#&T[)_C S!3EX62TUW&PR/)$:EO"#_L142JU>$K.A::-=]! S>ZI*H0;[9J2!:^&#E6&?''C1S5C&I5 B>O.(W8T<=J0]LTJ):_Z<^^J-W CVPNB)"3T']-?A_-?1\,OF*FHIN':\O/; M_8>D7-G-_UD!GNDJY]#R#OFZU'-"2]6CSHQ63.F:K@Y'])(ID".+G'2J58*K M4Z(0&D,Z9'Y'@&4.I7K;16=HJ6O^I=HU^[>WT\^3Y6CRJ3>;CD>WH^$"LY?6 M]0 D4I*40=UTNVO?7;DVBWBJ-7%)2;ZA7_\JV7,#RR/W.S5EU>VV%BZ&=#"Z MZ;3\M?O@Y8LM.JA\"@+GQ?4\?D_[J=K31I-E?_)I=#,>]OJ+Q7"YZ/4G@]ZG MZ73P930>8W:ZG2)4IZJ:!PW4_5"S&M2,*Y"F KJH;CW(7;41T=4<*XV@,Z07 M[S."W-/5-VUG.O=S^^_U#]7^>]?A[W[87_Q>9XE7L7LN'MU#@T% MS)?R4IC=DMYCFWZ8W6%7.I6U]5N MM1A^RA(8L]GP=CJYI?^8]Y>CZ02U:^5JS0M<7 )U$5IIE=;T!BJ, MG6M8051U\0G'PY0.QM);7M6>>N%WKP^U[L5>!+ZZZ6>IP^]GP\DB[5R8?>O0 MP.FJJ%)^L_TVB.+H\+[-[BZ)N@<>6R]JCD]HVV^*;0?TX:,K1N[?[1A+-05H M.V@;,D+L'O*;D3!M-']H^%@=&H;]^60T^;3HS8;S;)S '!2J2JB[N[@$ZONY ME58!NJBD"'+G4Y%2?3M7I;LA'::00F6[#"W:^6W)DO7':L>9#\?IZQNS_GSY M6X^N5NF<>HN^8A4II>Y(ZI*X@?;\UFFM9+4J0>YT4")K8?7:.!G2'<=D;7GY M_0\V?/"[X1^KW7 \_-0?]V;SZ>UP.& 3&6;O8\]4NW%A)\PV%\1G+FT='ZIF M-9C],F7MWHIC$M;:"NB1P.+(?;$1K96.J064*5W2]=G2.*0=,KZW7MU-LNEO MV%$-OV_^J=8W:?E>L.K9:0V]359%S\KJ0'U+X2'6Z9 B>=2>5R#GSK)9 ,EV M*;\S+"FBZF$UN^QFFR?EI=JCQ-H44\V:QM&X^B@>C*=",3.X4MH?@*Z"4L4\ M%:91UG]U-=G*2EP.49D^A3?'3*-HS.:V2 A!W$F4/@[]HMD4)LI!F?6U#,D>)VG2[X\NPG",'C) =:K!7D%#II( ;U"!9/!# ]?G]SL4'5 =_C7>L36"F,_+]D6H0)4#.9Q M=W&)7=P=D,@.W2?YTVU:E1@YSC;@58'2N?";A"RJ,;T#>@3!I5JPWW3LA&$. M3@93/"=LR4!;?.1T*ZL'^RG&MFA68V6(LZOT,ES)KU6[R3(8WBS?W%=MZ@ ) M81 5P Y-T/%9*;0VI"NDM]($!S"UNR/C87_1\+J(8%MYJ#YKB,3 F;Q8'/=@ M)(H(.61A3YL&.A&1E\.R=CG2@B,/" 2&V'S]$HKT#M5U[68'YPY5[[M='7]X MNT[5CBXW5N1&TU6E>=OL?P'="UK^W*Y3Z>%BR-KZV[#$\-PI1%L9T'#7@#PF$(?9+[C[L_90J(:=2H DAG9RE.M.G4 MAN<"7J22Z%S]]Q&F(:H*:"*=)?IMTT3D"OJ%@4]_M+.L&9JC MJ7Y-4&;-\?4T10^^@($"]@FRO1N;]AGM(L]^+PE5VG)U!; M.JY6[/. -JRJ#5P-F4*$R8!D$XA.2B C9H^+R0VT'\ZJ[2OD>[_9YG_4FADZ%L'J>E4>-N+?&&9+BMI8BJYX$Q8I2] ME(0P!Q.KMH]%;MATJARX7A(31W_UK5GA>263.1(W0SPH!RWZ?NPZK,5TH;<@ M=A*F:?^S5]V(PYX]99FHDEV2\@9YA+KX%O9@WMAHVH;;D)$^#Z64C.^U/%]9 MF.YQ8_JW%J^[>YAC>\\R_^^N33<,XE56=N:1O4"P#.E!N[=+!B2V7"^:6"%3 MY9F?->]#+?G7[BV3WG=Y!;U]#:C+I;?W30!/,&>GU^,@DK^R7!2[Y%=->(!< M@*-2\(KO?M ZXJUM;AW8:Z2.;4032T.&^?KI'6S KZ69X][N,&OLOZ1K'GO+ M5&2TJLJ9D;Y%/]:\HH8I^:OV[1JKDU;Q9,V@@V],(@H*S3:GR1JF24%7$#*-!9F+\&S+=YIBBLW A>$ M@R!YB%>)EZ\-HL--I=LD9#A(%FEZU6 ?HPK7#)7AHQ$Z9\4L>QJX'7*+-6%O M-%LFN Z2P1Q/XT<2%BX9-NJ[PDJP[\@>Q:P"&D-(97FWV4:,/:I]FT1QL"'A MWG,MIE%1#/N>+)@XD/H&4Y4&Q$V(-'>^K!3Z@O 8HJK*&^)CDT2,YPZRJZH( MW^E6RQ^OBB'?^=^HY/X#O>P+;X'EA@:60P(7U'68L6D^;32Y.6Y!24L!CD)8 M:3,8UK=K>%BW@8Y&26MOMO?6/X/PEEUF=D5FD-[ V.&L\Q4_TD7:$O'+T'+(Q@J_1D(_8"Y:E\1V/C0TV@IQ(@1, MV?GD"_[T,3=V<>;1?5)R)2V$[5EHAS8 +H8P*-'W4R@-/%*7Q'[)7F/Q!Q\O M2ZB83V+?MI--DCZU6+R=UXA685T&C[5',*V SGSNI>XG53F#!^(C.#U+I]0N M'Z?#N5_+=U#5$L'#'53[C['7#_=?ZY'L*E,Z-\<6LA<,:+=DN\/(MKS? MB"59A[52^06D26@19//G!(Y&$SIJ+5^(]TSN S]^;+;D ]6+O4XXO;6(L#U+ M0V&6OGP)VK*/?7782XW3FT4%R?.U!OI]R4%)XPJQCZF1+**(YMG:Q%V0M+;H M.-2'?1Z.8Q%%+,_2(/JKF(2I)H4;+,=:1:52[*33IS<-+JKFV\LCB?/HLS]":&1F5F3 G=)G$V M:]4K:3)@ 0PK;0BKS:U;\:HK7VM3%LT7G?BE/4[?LL-\J]EAIL-[<((8@2SV M\EN9X$2J8T=+\'FZ- -#*Q;'#CE0HJO2],SR\'1V'&M0'IXHC O#+OU7=/U%*="Q$@>%3))P9[S^5*&Q(!,B?/Q$]DV8H/$M@IP#0VIA4NJEI>0"+J M-#'2WL:R7-N2#L65-F21VH11F?H=+:X^$9]^SKL-0MI-^H58>5/H83UW$OA!N:65*W*"(4Q2#COH M^-C!3 F)(?P=#"M[Z(AE)$]HFW/+HXND&T(U)YG%I\S3\NUGOS=Q?@>/UV8/QV8/QV8/QV8/QV8/QV8/QV8/QV M8/QV8/QV8/QV8/QV8-QJZOG#)F;N1E]OMC?$MQ]9RDCY3*HN:<@ W=IDJM:X MFR/F%DC=-5,UQ:I+FD$JU&R5#%;5,^-P>D+B++ ^MTK5V;1('GL"AQIB_1%6 MB?J&C)RI@UQU/[DD=+YGU1Q=,8^K@8>A0G)X!X>:)!EU_BS3QZ@^H[S.KT>" M4:?1%16$N)OHM99?S?_XH9'WVHSK^9?GQ1[ZE)WM%]0C1+H=_GC,\NMGN MV[XC'NS5/J)R,U:&C;W<1VANBM>[ID))@=K(5;<#< 6&<-U>GZB8!1@(4]SA MW](^OFVRP?MZ;#_YV[[^S/?U"\LC46ZT=).KVM8+Q+&W* UW]5+E#=F@<.Q/ MG<-%6LB,?G72P;.6 <8X?RAKH?:062QD!JL :U6Q553*C#%R9XBUID*?A1(6 M-&[CD,AB1R9YDZ1W]B7B^#.FS/#J'/!TZ&;.9'>#F&_^WO*3%?UO M$BH&>;$\YF"O-)72P*32V51/R(R$[!?6FEQSZ!%M<4JED ,@-(]'5%MG#B"& M<-=! H7.-L7'D=):$H683E2*:L\TJR(?1L\5Y0V).BCN:X'?7QGYED^*';9#VJWI@5 H69Y35@2' I5 MO&4*R'*\\B3-Z(*=#>%"O1&SOL[)4Q+:C[3]_75(4J6J;92YE#6*X[N89>99 MX$A#IVYO&!+R, -B4W+R8]K904PCVVUC:OHA%:C8(@GL_'2.QN] MHT]4,(Y&_HR$;N!\"J5Y%SOY&/:EO]9VD&UMBM3,G(OM"6M"S[7<67]O#.P%/"DP"P.;$"=-):QI M1("BZ)FCNK(9,&P78"+'SH?3)(YBRW>R/-.T@T6NW?%B1O))] S0IBY;E#29 M,@]R]=2U); A_/E"#,$P%G?NL3R@D]_F2> _DX@MGIG>T3*(60*>P]]9',,D MB'\C\9S8P=IW_TVO,N"/-?,3E)#/"I MVP$TXI_>C!A$J"$!ED,K].E4'WE!%-'VILKGP9!7)/O;[M?\(,L?JT&6P_Y\ M,II\6KS_;CQ=+/[0FPWG6>#E/LKR*O]HC];<2ZM&C;;<0;#34QU'*2Z!G,WR M\":,6@F!./;E 049]1268IT[NE]#?U5%P_IE$,5LN:G9Y2(78[O)C3>%8_3N=B07*B=JEV;TEU6 [ MM#OLX$KP#.GBU2DM'8?ZOI.W7W\1+ZP VU6L.7EK G,!*SNNQIK$XSN"=7D# ML&YXE\TU@S.U+X#M4&V7JPH.9^ 9ZONQZ[!6N\^9O^S@6RLYA_ZH[QRB0L7: M>U%:_9N#J-4KM"7^B)V$;NRRYX%M+Z%&DKTGO'E*,F.:KJKJ@._1MO,=,^Y4 M:$[#;8-@REW9([6I.>,YER);^X(9AM--MZM>JFP--&.NT!ZGT4^,)8I_M0 VQZ/T1 M*VS(9O$+R\2C?I*O(H;M>=>E@J^%440<.0CT-^RZ9&]/%OU; M(Y]*$RFN=BNH2YKA7A"UDR6J+?P%ZD70JLZ,E1.48Z'30$MG4WP#@D8#]OSJ MDF;P>I2-UY)JJG0V92L.TU6^L]:IXYOAFJN](=O;8L-4&UJ>K!DDZINNA+EN M]Z!WV3+I]M'U+>D>E">(O0<56TOIDJU0164.T(4_LFZ'/;4(+2(DC]2I)\APY"@TS9:\U[JL"15MYM7V=KB M46>!:^RP!;!1&&/=#F4C_YGJ$H3;69Y93SZBB<6QG?T@6RH.G;S=-;1E*G&,Y&\&;3)#%#!2K=#UXRVU(TB MVH,G02Q_1(LOBGUQ0&XGQ;%*IJHAX]2"XI;=_$XBUR=1M'O]3CY@*8J9T07: M'+D4"A=L#I7-K%'*S/EE,4/8@EABE96R(MT,6/\(J%E(QZF2!+KSBFL$Q6&) MHY AHU'ZFD[?=X:O+"D$B8J]4VS.\E+(40W0\[S:$WYJ) PA;1:2)\O=M92V M>1H_DK ?122.;I,PE%X*!17&]KXTY% #&$.H9$N:D1_%8<)&D#O+5H8>B4M@ MW]=O2)H* B.9&K%D^B2*YU3C=!YU#B]^0KF3UV&HGT"/30A,1O)[;\4L7FW+ MLAU#^2R7P;Y#WPI_/!@,X6MG6OE@S]HM)HHKC+VM;>)G%F0-BU?^>3S\U!_W9O/I[7 X8%>B30M3O@TV&S?.O!B^ M3;&Z", Q> M:,MOK2?Z%]F.7J\6Y!U^(Y*K+O@&L+4\O6*, VRU .O[?ZGV_<'P9FE:=T_5 MT>C7(GES-AZ*^P5<83/ZA(])NC.A/ZU#:R,_SE>5PO;S:YSL MPP#H*&?C.+#\?!!;A]\4 S]4*1&T*S*#1ZE-5N_#ZZIX1E/)[Q_PSQ\;VJ+& M+,.T[&!(C(C]_3IX?N\0-^UY__J1_7B5_9@21__Y>^K"&_ITERZZM$JE:D)F M=!/ <,=K?*OA]S"4L\\+5[%4I"R!C"\/M1JNY19W%+-%.0T"1=16609M952# MI#X0<-4Q9!U4?+^1/?UI^3:=@^0'H+(RR-Y MC6]A(GIA(ITMFHZAS>#H$(2XNLYV\,=0=";A=-FCELUVTRA-A1X+^.I7EGRK^5(\HZ"^&BV(B M]:SNWB:KO+>+A>GMJ^]YK/YFYXZ"U>NA29F>DI-$)B\6-^)FD2I'644.>0LC M!Y3;<:H:F')PN&]7K>=+6!B;=ES(MR,1!6/S#@GI'H&.%?%VD3S\D]CQ,IB& M_62C2HS@^;&IGZ,)73K22I_ M2YYF02"+O1<^PCJ+3B@I$H:LX\H;.*)I/PRXX\_J(X=C[S.>,G'BF5KR+-.0,U_+X[EFVMP MNBA5V)!);$$\6NE:R495#LW[U>24EZNC(02DF<4^$9^:BM?WG;[#XA68.FP0 M47<24&DT3U233J.!1T>7M&ZMZ'%FN>R]EFP5$HW\[*W!D<^?TOC)2EAE#>M" M7MNP5;ML]"1T?@,3CF?',XV?&2>NGX<_7[6JE]5.OT\4OHT]KV!]>]]JM MNO_%:+T<;EW<=C^S3\//U[V/M5BK_(PU&Y.<#64F++L1,W:G,ZX"?R-@GX21 M<0T3,76PZ[QSEG$SENJ,D6CCG.7B(3_BJ1SCEI'C)*^U6Q?MWD,B1S)G'YK' M3=:J7\#OP=M:?*]&=G+^AJ9"H7)AG*W+WMVP?]6_[ S[MS?L]HH-[OHWE_U! MYYKU_NA=_CKL_];#;4CT[M[0HS\+F\MX_GV6OS36QR1AA H%^UU:$2 PAD98 MGO#\[*VM+];YEE;*FU)%@I0VCD^EJK6;Q][V-M_]:B7A4\&,F$HQ$Q%B(RW[ M4G #"*5SW)]HDS.MV)4V&=P^^H7IF"YFW$2LKR)X8B1YW5?A\1NO][^,ZLD. M4;W@5D35"J*6S=F]TK-41&, T 6W#&FDX:72.0OA.I>*<35GA2XR M6*=8<[B,9$B>LIB'N&68SL!8N?9RSP24"(6UW,Q))./WHEK)DS6E%C .; M*;$2&2&!4)JPR""&'6/A2B0,FR4R3)@MZ&LU?X9M52JA%632IH)'4HW93.8) M5F@G(G0>DMX)?-,1UCG%-(1E-%\/Q!Y#YL.K0$:P6"KDA/*[RD$ O$1,8]BL MC4L58YOR7$*/5&%:1-C2R/-:O . 1-+6GB!-!#&"7IJN,%1FSWK4K'0#IY$D MS0&)%"EP .!H9-?9L\ZAD-N$Q:F>V06JC!A+4 2')4XWO>-P,U@#AUUX\\S= M/8;'#SO 8YA@%Z]"^=[8+X4^MR4 RL)&&U#'L<3E@3UT<>XS;H1+*3(D1ZF@ MR#,!'(U2:1.:06(9"(A(B*XC:<-4VP+SB)J,3GUJ)T:'(L)M(., J8P$L.'S MU7L($Z[&@G6PZ^^*%-%J?N!'S=,#X=UHGD;^RE]*:E"4QQ098$0-:U#SJ2=G M7C14K926XD>68EBBE3Y%("2HWNUC]6\2IOCA]ICJ"@MUQ#J.WU_.>T"U)^0% MF(IM.85JP$@@A=Y4655T8: 6W\JK2,42 E%>HAT>+XBHW5",R+E#A1E75GE M-2C)C@8E> G.6)W*B.?.TY&5D>2^2Y&^^CF*5:2IL P%R>TCZ\J7XQ]MX0K" M"L*C61/T0S(L4D[$B84Y+U:E#5-\H5PO\/@W$B0(:L-\$>TCE3G0C?X]Z+9F M@F?8VYY#MH(@@*<)MU,9$;*XU8H377(+6%)'1'!#R[O(/, H^4BF,I]3I=MD MEW:" XG+O\?P(]&UCLJQ\H-?4;4R*A-I'SP#578Z%0<5/@$"-B M0@@G$72.'FO8"7("8MQ;M(4[H*TWY6E!+.";&1''Z&SD%"&T&QJ4957=@M?\ MY>:>Q8$+$T%)UG=&(UWD9 RZLV8AZ2CJ[N0TC M?"S@T'FU NW[BH]H%S;R@2=\/$DAG<;*7L.-;,3)#AQ$54V'86$H3VL5Y+G6 M:B73-L< /<>!,AM"4WDB9P=?\20&Y$ .3Z1+S]&4"W>2I$.F*I:.'7JW$FZ7 M!9=HQ2%41*!$D)*+2,F&21,XL"_&S]FOI'D<+EFMCEZ7/W8#.+)-Y+L0_4.Y( MT_,DC$<2#CHE!X ?",X2@^*7&D'8+YG\2R&Q +=#"A6Z ^CA_UT]OCLILD6M MC@0RZ,Q#QZ=0"N2Q+%O+YGHF^#V5(=]HN$+DFB3WB&EQKM\"'6L\Y]M@?^9< ML$:ULJ(-'F&F%4O6^"J2RM8*4P '-$"!+X86H;1%AC#*OX1;3U,J7?ZUA=R%5ZAOI/-?9&;M( M>7C/FG#*GT746O7;?W1BYQ6G<3I!6/WN=EU MM8LH0@Y?=[NM8_'OVY/YV/?!ZRF^3*2(6>]!A 6=*-BM;P9>U<;!P)\HL3F? M&3HD2X_3L#GF=0?@]JMLC#,Q,#(N:'1M[5G?;^(X$'Y'XG^P MD';52FF![O6E99%H@3ND7LMU>=E'DSC$U\1F8P?*_?7WC1U^M&5OX;:]6Z'M M TWB\P%:S:FEHUD)@R[%7-VKS.N O\@8)]$+N,:)F+J<-]YERSC M^42J"T:BC4MFQ:,]X:F8*FYE?&"V83;BS<*YY^%(1MOG+32 M2OE0JDB0TL;IN52U=O/4V][E=U"M)'PF6"YF4LQ%A-A(P[X4/ 3W5N MF5:LK_,,;I_\P71,-W/$E U4!$]R25X/5'CZQNO]/Z-ZMD=4K[@14;6"J&4+ M]J#T/!711 0^N&5((PTOE;8LA.M<*L8!U4+9O!#,6&Y%!NL4:PZ7D0S)4Q;S M$(]RIC,0C=5>[H6 $J$PAN<+$LGX@ZA6;+*AU.!A!&]@,R7Z(B,D$,H\+#*( M*%\8URJ&-N46PD]4H5I M$6%+(\\;\0X $DE;>XHT$<0(>FFZQE"9/>-1L]8-G$:2- Y^5+H2U,"H"QLM %U'$O<'IEC%^H]A@E7$\$ZV/7W M18IH-3_PD^;YD?!N-,\C?^=O);4Z8Z@H#=<0ZCM^_G?> :D_("S 5VW$*U8"Q0 J] MJ;*JZ"*' FS]F32.4" E%.DATN%V34:;A):+E#M0E'5EG=>@)#L:E. E.&-T M*B-NG:=C(R/)?9!Q-18D"&K#?!$=(I4YT(W_/>AV9H(7V-N=0W:"(("G M";W882/!1RZK%:@_5#Q M$>W#1C[PA(]G*:336-EKN)&M.-F#@ZBJZ3 LQ( KTN<>0&>626N%^ ?*'6MZGX3Q2,)!I^0( M\ /!&6)0_*=&$/9+)O]22"S [9!"A>X >ORSJ\=O)T6VJ-610 :=>>CX%$J! M/)9E:]5T%O69B-@9XVSL[=S>=2YNNFQZ][-S:=A MYWIP^^O'6J/F[H>=;G=YO[?1N8QL0J*-=Y<@X!SGHI-0IRF?&JQO>55SW^-: MH_NE@1F5'[092XQ:/:V5W^Q:H^Y2JM0WUM;J[()=I3Q\8$TXY4[F*^/GC7>U M=JM_=SO:]/_$8'O[1=3:=5-__BVG5:<9]&FP^]+RIN9E("&'G_O]EK*\^OY\ MOG!_^'JZKQ,I8M9?[:$[WQ*\JHVCH3]70OW:$+%O9WWT+.T>D^&GB=F>A;I# M=?NM/LF^*2W_M/&=-IR=.GW&]]_U_>?_OP%02P,$% @ NH!*5'DWQV8H M! VQL !( !F;W)W87)D7V5X,S(P,2YH=&WM66UOXD80_H[$?QA9:I1( MO!F:JA<(DL'F@D2!8D?7?%SL-6S/WG76RQ'ZZSMK8RXD.37I0:JV(&3L?9GG MV9EGQV/R.EVZODO]M:WW9W>Q+X#U[L;.==& M*+BZ K.1*/!83%,8TS7,1$QX)6^H@$LE"PV-7H(62V;IL5-YA\4 # ML*E/XSF5T#(KZ+XF'DD*(8NPKZ!6+KG47TFF$!$#\!Y$>$+R@@" MTRQ((!)%@W+I\>A\C)8"^DG4D'?^.$<*U/1.,9_5&#O2=T6AJV?9P_/'::!C9M3NU^L7UIZ'MW5P; M9J/Q@_%W:5652#)JNX:Y4$K$61MN,&]66/ZBX^"3J.".$W4F[7AV,6+- K7$ MB;5+Q@V=KNWN-WO-VM/^%_WBO23R*;; M[6*VS@DJ7()Y>1Y<[#2PTV>YM!/G5@GFA]:/6K4YQ[HWTP<=DY,(#BF"YNM% MP#@FI9AD\<1,J CCF&T8?SD-AH1E64O25(NAH@>2*,+5X3!&(AR7)JB.M)+- M#QDGW,?V<@EM!RQ#T4D+AZVB7$P"4V &GQ8"VJ;0VI%$DA^UHUXGEX/@F:]% M^RK.QV)\*M8W,]KJ0ZNY#7,A RJKOH@BDJ04;_O;,R.K#/]:EGGQN!/7UEZA M[5Y$_,]@(JE41"S8@5_B3NIV!A,L)![QKZ;L#YHOPNC6T_K>7:I3U\-SM3^# M?6RV\&*AF#>MHSC[_G)BG_OT4(:_(9W^DM$0"P!,N(I]H3 )0X9W]>,#GT\E MPWV=X(9_AGZAX?<#]G)T=GOZG=+^D5!L3'W!%0SH7&*VW*#=K'9KOG-E\V MJ%_1Z5=S^;NZ_)7>GU!+ P04 " "Z@$I4W0VPT-G? #5ZP< %P &9O MWJ:WZ?GV M?Z]=A7LFNB%KZK_'T5/^F".JJ$FRVO[WV#);)YGC_SL[^O"M8\)S\*QJ_'O< M,E\^?7UY>3E_BIYK>_AS-9K.?7_&98_;0EU??YV(\'_W\Z_JJ)G9(5SB1 M5<,45)&X+RFR^C1]?/S6?;2I*_+(H_B),TG\\\30\*TT?,'[<.HS^W+D4=/W MT21[U'0>E0TM$8NF9\'!GG!?>)WV;!1AAA627^=W5\/'3?_GAX]^-G5!-5J: MWA5,H"&.E#SA8R>QE&>0$X.((P/![Z=M[7GN.)F3>-099X(XHRO%KYN"X6)< M(F/H=N:$+^"-6/1OPGE4)ZVI Z<^P[?.@Y9QTA:$GOMP2S":]$'["SKN"1_U M0 W?Z)I"#-]WZ#<^+TFF?F+V>\3P!PN^_HQ?XYL\OAESWQ0U2S7UOO_*[2_I MA,X+AFY.@@8?^D %Q)&&SVKZBZ"#G$J6<2IJ7?I\- 9/4W$E@@3_U?V*%[[G< M#?R#X'$G)T'?CJ<:N-S&^#(;SC(7&"N18F^!\EGF]62J08!G80WP_Z(*6.SG M 3VZH)15B;Q>DGZ#Q__%,[%48I%QLYYQ MTG4<2#9$0?E-!+VH2@7!) T^^SG.+S(J[QFUH(E6=V38$GQB($)CBXQ9FCKF M#=%E36*CWBY"H-0Y<%JA$6W8RI8-#A\M,D:L4>L(.H$%->C>P@8QZ&>+C%- M6&[LL>(3(*TV>+9Q8^FDD?".TH-/[#&:FM3G#+.OD'^/6R#$7[@HWS.YNMR% M:2KDA;O3NH(:81]$8!Y=;E%U(1*5:9E6UN_Q[#AOBEJ8'J%U0J:%YX1N3P^(Q^OR80))#)+KS7 MD82^%X1I\@M800$.$9KAG%.D^_@,Q7L#,WID__CL-CICQI(NB&B@V$/9&_^7 MG/1H&28.:-2UG"3)^ R,*\A26:W;(ZI!+9V<*A5?B2[* M!JFV:J8F/E5[^+EQ/&-5PS4U; @:,"90DPYP3;I-HA]S,FS7(+@Q&<65C\7! MN+94F8T'N@#V=>.+*BNPT>H6D-=9M;/$O5CV'=@28$)*14%7P6DPIJT]%OK: M*\0L@ZO2)5>:L09B)7<*X"FTG09\:F\YC7=1P"],LV3B#2X[H( EPR&[45 M1@&+9]*CYI-J=27-E(@H=P5P4.T?P&,?WV7/HAD^PL<2RT&>%XS.C:X]RQ*1 MSOOWP.5EM=HC.LBXVL[!2\^ 7++"LC)++RL2C:L=1QG3II$; L M16*P)S!B\\6@H3@8E:/QM2\=&HQ!W_O$\95/7PT0;?8UACW^/3;D;D\A+"I@ M3S4Z.)O.T"S=F0T>HT[+%QM/% \S\.1$+YS7"'44W$_=SX$N\$U+)CI'ET)\ MXUSY\N6H4S'^\G"ZS[[SV;/UJ :<7Y? 0 YT,;I=/QG#.J+;3D[7C2?N&6A7+-L^$"W"GL;T)%TGXRH =) M8YRT)B3QV1/P9_88270!ZT'2M"UYS] UHM3X990:OP&E9E-RAGVV+:P/$4G: MZ$%XOK"_D@"8UYXBB[+)8.4D&9YDR;BA&8Z!(GB_^-?"6!GX&)J*#DGN53:. MSYS')M;][;/O%%[P/OO#M]O2-87NL\W<]\$#,W'PSOAABG?Y/AC!?_%OG /X MPTZPM>^M;]WZPT"+YVO?!/;NUF>U>^'C%O/G[8*+=WC#%K;M+6SC6?7##K33.]"6^>&P@6Q] ]DP!QRIRTT*M\<8D MY-PR0 0,H\:&LR4$R_:_3*[ZC1M)3N77@>J[0_7-57DXAB>& MW'Y/]/:L]YUI]0.EWXLF/U#ZK6MOQXVMZX)$NH+^]$8->WZ70E/1-/(V6*&.O5=9\PYLP>DQ M#D>6^4[T_X'";TZ&IQ9ZV[2N%J\G0UGN)N#VVW&\I[?!$T&<0U_$S.>2(& 8 MNODE#SN(IL@2W4O* ,W8=C,%\YMFTWVM03]P]X&[%^3NW2M*G:>[:3I>.3"X M'X-/P\W[YO']T^ ''C_P^%O7X]X\Q(&O%\W+O&5>WC]]?>#E R_OO5Y^HWR[ MKYRS1UKPP#D[Q3F[IW/\:E'0E3#0\XJ2+!2Y!P@CO9 M>#KOGQ-5[&#F=Y3!_K!+MN7*\> MV/7 KGND77VC/.^71<,/\KP)MMSJ494#6Q[8:+Z@],L'-, ML,U6WS5!(<8=>2:J10 U8YN64VT^@5[[.7O#J[]HSI-['F%>G)]\$;CV;6Y8 M0SQ^,& *J<)+^K&3"0ZY/?O\)!<DOBIR)B UP\@>,#$Z^'B4%=')AXS4SLXOC MQ N5#QTT\0XQ\6YHXMW+X8?&Q =-_%XT\>XQL7]@_Z!_=XAUMZ9_M]28Y* ^ M=X\'MZ8^M]3O^Z '=X\'=T$/;K+7]$$/[AX/[H(>W$PCYY&,^H$'#SRXW:09 M/Y(TPWLHJCU/?9S-AA5-+79[BM8GI"#K1#2UMY(0R[T(NC29=9K 1'A\F- Q>U7Q&Z7BF8CN:]C'/RVSM:-D&_ Y_N,*-L\239@5$.\;H9I64']GAC M\8AY:5X/(MZ*A0/C2K)BF?(SJ1'1TF53)D;Q550LB4B(#[R/R#)I84VUY5P^ M=$/T6D?0R7G??P"/V3*)L\,NM%!&Z\!T>\]TN[>CS;61'P1=%]Y*H>Q:&NWC]=[5^',IV7R^HS MK%_3^S>6+G8$X\#2:V+I*0!Y()A&BK<:'O)/TQY8]<"J.Y?-9:P:S8"N/XEF MYK/J#=@6LF$ @BJ:N>=553O+IE>:VC:)WBV0ICEF)?CA?WN\Z?#-.J/LT;1C MQQZX],"ERYFS#@\M9,Z.,_>NA!X.S'U@[C<;@3@P]X&Y=SP0L;CF/C#P04$& MY"%#-QN -M(JOA*1YG6JK98L$GU435YJ3>4=:D=:^3H=.^%JR2#=VSQT.'!X M,!/@P.$'#G\3=H!_0J)\4WL;7'L%'%%MY74BR69)$&5%'MGBW76^U2#^/#/O M0.C#!C>+/VZ$/A!9? */RB14X<-/;5WHOA&NF>%#SE[Y@8\";"-OG'N08ZJM M'%:FM:D%LKOLL]T^&Y="4]&TL?.\5YJ@ I:$O;>0)2)_N2)M02E2>+UFIW?= M&XM^32#VK3+;O,WKP';OBNWV^^V\D/&6])>EBHS9KBO%2:(W(5%6SHYDPTM$8NFO\ SSF#. M5Z-3X&A3QJ>E]<;4*6Q\T8>6G@/@NYDRCR0_ W=-XA;?K5A=I++FHX(6P,$X MC'ZC>B8M$%7KRNJ\:>?C97Q>OX&=[T>P$ "A-S#-')+UX,> !/OV67[] NO0 M+%TD!GY$/^D00:+2\^TSP ?_XG_?_G-RPI5DHDA?N#M+(2>;L) DYT M]O:Y(HA/7+QGSZ]<"X3EQ) 'A(YR?/:__Q--\5\9A/;?'@@_CX"X-?BC M(<+?.AT?YKQSJFA-! MD=OPD4): ,,W@>OHI/7O\?\(#9Z/'I_54?UR6HO##C,8(/WV60#H>KX01/F5 M0,#^]+B/?6N>W5?*]6*!J]5S]6+MV^?F!J:L%?/W=^5ZN5CCY?/7ZNERKE:N5S<#QD*M=E"O?Z]5*A"N\AKZUY,J7IW MS7TS>H)*E=6K]-K(\ND& 3OTY*2@B1;NO6@3-D3<.D&"HHT&_2D&YLX@>?^] M=MY2R=6+ L.!(E(UE2IM6>3LO?(.N774J#>UX39\S*D"6CAH^'KG.SZ#1V^I M\\?T=YA<='Y?>%*/$G*U%%4\O(_: MXE'A4(5OZLY4SV!]R:*@.&2$EYV-Y9LI.4_9T\"ROGTVI:G?QQ(XPSS*WUI@ M81-=Z=^1GJ:;_DS /_'1]GTW(5S(2S,!6(I=P?SW6'XUOS0U32%@DND6\>.. M,9B0?-ET(O5U*J]XL8 \?WN?NZL7[ZY^.BR8_2)ZY:XNH71MH-IY@3(E3?#9U>[.FK+17 M.@$L><[L$.ZO@V6.&<(<^$U$X@!]XSQ3'..9&_I\D;E9_ASS;'3KB<>[US8) MAV,D3!;">QU)Z/<)V'FJ'^., '9\5B B\W7BTY2JU,M>1!@4Y5H*9+!$>#MH"\7&/L?T MCL^)X;/H23R1SO!O2//[()T?0?H=:>-ER&!@87=&?\1?)BYRXFVNG_H1AEWO M-^\QNAX/N;L"5ZX4[FOU.] *$?@Y?[H)6DQ!G7SVL?@JB":%'9UJW869$PS. MZ!$10ZL2)P-Z3>/H@]BA5M(G@'DC#HEW@QW?@%?;<.U(B*@IBM S""#%_FFU M;3:1_&<*KBF/>F!V(BV\O?7S^#6-,]DK4&.+TMJ#* _K-IPVB:93UV/ 5[70"A,4Q MY0OKW \W2I%)W1 =T0TY2=*)8=C_8$5?U%\O:(EJ[.G/!5\BR^OG<;W@,_GQ M69KGN9\$U@8&.G=-NIHN"PIW 6[.B]"?HB8B$T'2Q)Q5QJ985MF_UP.^=Z/> MAZ?]?"8_/JM9LDEPA'BJ]>-&*:OQL-CW!:I/ J\GXK89JVZI^ SLVZ)$IAL+/BUSMQVLI?7N9#GM)8_.# ?![ MRH*XJ7M_V/IK4H!3?JB[T<#84?[(O>D65NJU7M*N2K\'Z= E>&1VV-:CZ4QF M1W=T&V)GNV;_]G2@M]P3%/8K<8Y0.$_A00ICDWO61\ E&Q0Q.F.KVL,0S-#3 M_-__R<2BZ:\&/*:07D=3G=A$!%PX[&4(SM/1!T$G C"H!/CQD89S6QI0'>7@ MR>G\+_9K_$VL/_B3S(; _][YCL\^IN+13U-UQ90=^$H#'K_!9<\RR..U_FU& MN3653AC._OB&3X8"-VM77V[I3BIIP;7[\/I22!A3V05;9=O:IA^- M-2G/^JOLUZRFOU0'=0.%<665/3XG"^AKJH?IL!EYA.L).OC]%/7$EP$%J'^#6FO3D)OE7;]-&>3D2"0@^V)$%[6M6/S]-'X24$PQZ''KVG4% H!&^\LM6Y?Q- MZ\M&/QK_NZ)-O))X0Q*!? (LTI5-$Y@*G&G1U#45=P^E?_2!P%;2Y\JHB+"! MQ#/A"H(I<)AJY\8$9CB(UX/"VFDP)Y,H$^"]6PJ-I'.UDSKW$5>>_AJ+QT[M M!\R.; #(0@\SKQ[I :$(*#[< M+# ':%@AB?IK!\?"Q!Z2(#<6%SH#_+GP]D M(YM2K.M2:!SO/_T>45'1>O]F',^Y8 )SY?&%V0*)A$=U05<$ 7R-./X+8"@X$J1F#; M7%O77LR.\_4IK(50T"32DE5:=V2 L!Q]P!!8C/\Z :$](_TZ^I6S'YO[P'0 MG0=Q:[$?'@/VZ(/]K/.HK#+)!\?C).9LE]X]\C0TLM*_X^G31+)GCO+6HV68 M9%R@@E4SBJP' ^)N"_G%H,NG/B^._OL MXBG%#-WS8HY>$J$YY?0R2DR1'MROVJ3$>C 0_'3,8'4 MOR^^4P'R#X$XP/>%VC3%XH5C=E$0'<)I&.5/G*9UR4OZH".FE@_1!SBKX -/ MH',*(?/RPD18^(6B_W8TBV;%$9HY WRG[^?9Z_ZT^UW.99[^J+\&B>53S4'* MJ&< %JB2>F^\[')KAD6!&;(Q.XB:07)KS (Z^H#. 74)0,>H&C7H+8-9(T 3 M=G#$IQP:#!J<2^GCY"\R3 W3)8-JK-4016Q0 ,T&9;.X<-X8EL2 M=,G@L/9.ECS>!*VG'CKC'X5/OG;%&W73J#%J=,!&<Y 3_!9[^=O4F,"WIV5#DC5#/E^V>4?WC\=?V4^I'9@'Q[X<&M,KA;M,OL M4@>F(-P+_C6[JH-%^&F4DAWWKUHF%2N0KX9G2 MI:2S3I&3H989XQZ/D-%NG1'#5O;CI%.MKJ29$A%EV$*/.?L'X]_C#J$TZ@@RD?X5#02S20=*CKPN?%8=OS?87E]LD) I( # 0#RHP_:$&JL_(;7 M?@BJ)>A]/"W&(=BGH=-N;,!]/_V^[]T'5B?H1G@#8?X*;_VUB"KB8MD"J/$V MB2L'L1/D]E(BY4.)%$V-+73T;ZIS.^8$3V;@9AJ_OFT1)MS+>'RT)-[GB<2T M[+4'NPY>OW)X*/T+E].%IBQ^Y3 %Q'!?T;YR]C7-7[@+69*(BA2PI_:RF#,6 M%8(I,,7_\0E\'4\4]SJ6I=/N8X+:.A&>3IH$="J V:,L$HS"O5'1M$]:#MEO M9$;OZD*6G=G:M:DI4J!1)^D;\&SIT&VW8&XG/J:6C#WALB3:EJ-V?U\J% M<@X_7UWZYX&X[@D8#;AII' I-B5TQN3?-VH6[F'A^5&T26^6*IT78I>_ #M- MJ1^P)\J"-KG)W=6Y\JF_=[S@>)GD/^/-7&+'9Z5R)5?)EW-7P%[8F2-7IUU- MA-FU%*,ZG3]-SDOQ^XN%#5D*5PJR_*VIOQPWX^B77!W3;@M,V-R/.1^#2V 4/2DPN9^Z$3H;B)$I%RSE(S*\*EB3#XY]H M\+U&>J;]",\>FWQV M+:@"Z^?L>OP%V1 MUK4 *9)3!:5OR)3*PQ7ADEG8$I^Y(X:EC"N,%X M==]J*XXOMYU&P5B[Q3BI#)3"0@U<%7R@.+\C4A0-6Q :7*ZI6:9=1,;=R<;3 M^*;++;CLV"K*DBX[,9/0T2B58E/7%(.N[$;71")9M/'C%D$/?(IS!@!3S)9E M+5''G%W-GAWG+K!AJ_6+XETP^S6X=1J"U>9KA(Z!#[8F;;[,^(96$JW..*OL M1*@FAJ^LH L\=7!WNV3HZ"87>O>@[4U 2%Q6=M8\13-8F2 M?&_0AAPV87: *N,*>&QY*6PPUA+H;G'?PUHVHLI@) R7M?TES%&F8!)=RRKX M'D*+ $$\.\/V04_.!AV,EBK-CY55EE: ?7K[0*>6W+/!?"F^=N2F/.GV;G01 M*YB1,3Q(!U\*YBC_! =\W/[=\=SZ.QPP2'8B=LA.;#@[@0B/'?(0NR(UN'O6\;G#MMO7T/P(&QPM[;D)?2+VWUU2E-)G^SL%J ;9=:$RZSY:J50K-2* M!0Y^JE6ORH4MYDZ M=7%Q/M>(1O$J@^?$O=A.):J%-I#5ZL($??K(EV%4FSOA I'*FQI88M\.9IHN MOF]/L3A]M*HO<5V^CPW1E\@FW0K.8S^5X&27 \03'7C]H=SQ0>>A*4;1Q&?C M?'AHRL3BV:_+T'1E+;(B]X2# &]B[4UP2SC3C*3_=X@OAEE83W5G<*S,"Q%, M2R8$W)I9F<1\>ONL87.1CH,;>--EA4VQ;E8/B%F/D1$&@K>^'G]@5N65 M[6UO*RU[>6+M!H#^XIJ8$%>[,\%0:ODHR.U%^CEQ9YARK1>;([=@+8.^:NN: MI4IH,6LZ^!?MYL=8/!.Q_WR:Z"28_YZMW'1PX^X"Y! M,Y_"6"L%!(V5&UTA/RA5A<;@OM^]C3Y>OKR>+T'7AXYL$A]B.C$Q//7N5^F% M<$P)=,\+PZ^^I R*K .55M0KR50TP@^OP@J32H%#+D'VSAWV>G<+ M&G\%GYT69<'H2AUTNKT^_I-8U#YV(4_5=U[!IL;^F MWI(=O&Z]&4U$,K$X> KS5>=NFD)KUUG16"2=3432_*H8.FBHW=10-[K6 SKT M;Q1!-6$KQ/,?/:RV8!Y:M#S44ZWJY0_R_;L5O=Q45-@!CEJ2Q(%L!URT65A; MB\L6C8.F2NVIEEH"6ZLIK50ZDLVNQWW+CT0S3$%MRTV%,#T,RRF^VO=:?=O.H7CVN,17 MP-N*,?=X-!-))3-K$:281Y"F"(OT]^5.+B1;:C,1[HYSYDRX7<*NE^G322!> M9KZ[N9M,OU[&#@ M22?BD5AB/5(4]4K1,#Q7T51Q&$WQ.B?G#T\_"M?"O979E'?"SCCO0J#$%T'K M$))T+!)+[FM:=1$LK209H6 IU(!)T!C^GH;[%ZA=?(O9CM"6[Z^*2Q,!;4\D MFRK?:#S9$P2M^+>UC.D22E8R=IJX?$=6A25Q/F$H+6P%^:!M/1'O9)*/\#R_Z?#$)C'D8S0. MB*Y)]-C%#.30MKO1KVL)U15\CDSX28DK(A>F^,.PLH_Y0GHG#DO8$K/=Z)0_ MYM82Z>;3D22_:E9O+_"T6H ["UYO=CWA;:]-7[!(7[5=!> +:S,)B0=\,;:6PNI(-@7[2G9?2P<60=1JM2:^L M5?RE)>65%M(BL SICCP3U9HB+H90%U3^M8/P1 MMY8L43(6R:3W=8-9"$^K!?$RZ4@JNYY3=R4?D<'[-HEJT'[,CM_:]Q>@]*U4 MX__<5IZ%96K25]MO'/>5WD0-Y-%:'!%T%6]# !H8LF1?_; ;;#(+J6L)Q2>W MX>-L'VFK'>D+ VGS P2C-1AS1.Q6^"6*M_+C3V'C2;,YTJ:-50@Y<:2UAVD7 MJ7#9A*S%XXE(=&_+KI?"UVH>4X*/1$.M? @497!/\(FB;A%I,B0[)GGU^_3] MSVSY^26W3+.&Q3>WN2=G;_HX2SM9DFV MFO,9RT82 2<7G6Y\'C;(875:KT8S$>.P1%#\^+PN!;Y0;3TWN#IA5/KZ7X,.H< IR[\0\@C N2*T4WY=9--1U] MRAKQ;4:TQ@^XN>&K"'Q@&*Z5:T>\=C)(L]YC/&"/IE.1#/\VSKH%1]J*Y]V2 MR6R$3\ZW&%>M*9P=)5<$PY!;,I&FRN%#Y<>S),::=6F9^IHUQ+>*?NF;V=+X M]OR:A:FZ#LE/!$N$'%S14$FVDMY9'\F6=)A0V]CQ+50W;GSK^?>/A]]R+?G4 MWE"E\[BRB7E"6=JX3[7='6M%(WJA4]FQZ!YO[1LSHY.1&)\(>3L/;:\]G--] MBYM-:,N?[[IYQ,B3CD UC>HZD_G3&)3_EI0!>&NQ]+S;>;:5CGAO:8@UM;B, M1Y.11'S^AO!NY'!5@JS:43,!?_CL_+*20^9AKX/1WD[OX$%T91-['N*YW3QP M%1"6J**MGVDT>O#Z)R?U>K__9#H;:@1\?.:!BQ:=B%[(0D7U%"B7N6-F.B[? M!0SIU M26(7QG8P3:4D_RDH%JE:IF'"E@&JPQ-^?JXV!D_&0$@FSU_+W]MAAY]E52)X MC_<)QI7]PS\,3G@+ (W $SKWC.!R_QU>_XZ+R_*\_^)N!+VJTSO');K.&Z)3 MGFJ(SDW;C9X$'I,IFPC6Y'0:*BE\W9ZX1W36\X+[**N)Z\;PTT_>B^D9 M9,EE(,/+K<.';.X^,@>V$%R:KA)[X (GO M_#-$_E=NG"MR_ES!ILM99D?3Y0&1 O$IG0(L/O[&/^R%>^*-'F0L2L@ MS430ZL(=.H)6!RD*NB85C40S?C'$)3[P:B1__60+$3T&X^%KP>0*1"3=)NR2 M\6B$P_71AVJD9]H?\^SC[6:Q9AC+ZRDRYR.IZ+ZV>E\<6:L%8$-!UOS>[SGP M37!@0;D19*FLYH6>; J*9[5C?E.[?_/P$KO__G.9"U##ZXKC@LWA)7G@SX^EUG+6^UV39<7#M(E$'/_L7$G+05=O(CBL.YO>JGL?1>WU@QCY*'RT7VG53[ M<>W(9Q./0\//^-^WGC-H5]#;,KS)#U_KG8T^@G=2,,^:J\M=D.,*>>'NM*Z@ M1M@'$:Y&=+GUE6.#G9A:#P9$V.P/'(BI7EAE N]:10*TT -.RM96[Q!.$$6M MVQ/4/H:_56P3SF&^'K-),%Y;IU$ZG5[?:,+CEBI8DHR!!*"]A+VDZ$_4>J#Q MA9:L"JHHHWF*Z7!: W;JK'$U1%+8PZ3,M '_@9I67*"D?HJ0H)U"6!$(JBLW;5$#P=Z,GB,[OHU.*6%31 M,P TYZ>OW(LLF1U$!/_/5XY>H6+( ^)$@V:8.0"?GP!YA,X>.A[_9YH*=)Y( M_./'GS"8![L.7K]R]7X/ ,SIH''$KUP%]!##?45#A,>]+WUVWL)OILT>_V?N M 0E4!8X:^/89B.E'5YT(3R=- LH, .I19@A&RTF-XMT(>J,S>E>'JV9,%@IK MKT]*Q@;$VWG6J[1*U;N'W%V!*U<*][7Z7;E8B\#/^5,N5REPM?OS6KE0SN'' MVP-QF(<7&CR?/';2COEJI5"LU(H%#GZJ5:_*A5P=?JG5X9_K8J5>XZHEKGI3 MO,O5R_# ]A;P\;Z2NR^4 ;A/_DI[^@893'LY]GVBT7AC(%WA1POSOG!E.MQ^.?R)BZ\"M=O<[VK;*I! M*UUX/MIHN#4O@_IM\;+^*-P^_AFF+G;$Y1R"GD6 >1=TGH%NI@HWQNG35 M#AMT9C3.I?/B]YZ(_4#XO!X\; 9^AYOGW.#5N,4PU4@("6])T:@K6.SHA MW#6\U#&X(AB#TDCM1*# S!QV#QR9F1YU"1>9L<#(G*8* B+96V&R"@;W&0'\ MME@HL#(.]N!,-(:K(?8,P/D]UNP[$@R:C%$JOQJ#R[OR=_*:/B\E8NNI8K$W M^%3J'S]?R $HPJED(HONV ;_S [YN(\%"NTX3X\[5(%B. ZXH[&:DJYU65B- M/^&CIA9"&4LTDHK&(^G$_*SWS-7/]"GW!:\\PRO[:16L9B/I:#J2XN>G/0(C M=7Z_X;QFF-66OMT" MFHEDLXE(-KV6#-K[I$YH8IZ.))()%/7-]6#R'AW_KFN&<:-K+:QDJ],D&DH\ M[K@_I"1XZ.=_;BIBHO2PKKK1R9HUOT51,+D>A7.[)8\>A*U;;&.PK68BZ=2^ MWG4U#U6AR1 6;<0BF4R8]:#[$M79K4#-)FH#O/9*C2@*:(^<*ET+^A/!5@-% M=LT)-5ZH"KML7O W_/?YW=1E"^(M--66XF-X2^C:"]V_$Y7H@@+KRTE=696QTX(I/Y,):5+R[1?# MD*J]^ DO<\>]0C:-_5_XC-@8W16+=_;Y- M_!Z$VX2:J>07Z.9"A8I ,:!, /MV%O5_'2 :U%BRF=:W>V M'(29A[GE]-J4!GU31'2G6ATNKMN6PV&(MEP\F8HDT\O.CXD:N<17+H[G1E+*D@ANG<==53UCK_N: P\D4CNWN9?ZX.8C.W UL <2%EY2)1=*)9<*] M,T4EX2,JWA@E%8Y[_;YH/&2>ZM&-;4FNG-AQR-T0E V%!N.Q2":VKUG*(+@* M32@2J4@\NY[N4/SX[:053=5&G7)'4.AF,MQ+;NODQKCCK^JM9:KJ5@SIL^MI M;:GY_)%M,Y]\*^S>3FAX-GW"%]=ID9-(/+7XL=@W&\Z?%^%:G&CAV9V1%#\_ M-+A\FQK_I. PE(?K8:W\+9B@ZD9IS^GI./9<77@E!GC'N@"HEU5![Y=-TJ47 M;<&;ND83J(ZV=8+1J(!0$3WV\HU!J=CJW/X@"NFLZ7;L1>+2'#OY9QN^G(FK MV_9.M39RK#UYF ''*;:[P>W=0GR(D:-H-AOAXSM5&+7#@>C=@F:^G>C:LVS(+%;NJU7WT68(HC@F MZ!-JQ&*Y0,6[,>K"(] RSH.XTY][K1T0AY=L4,/G2B6H1 6S"75^L_==#06]?0 MWCR"TW_8N;AI>,_<>6.0 :^?/G&F'US(=KI);DIJI&=0\%PQ9 MQ!Z1C0&YS=U<)*MM^/^:BQVG:& *RYO6UK[8#WE;G7DKVJ'-XWK(M>PF.XM8 M >Y)67FC#:;R"[)BF41B:N)"5IY*?%.6Q V>>9W"5C9@[XH)[34?M,9;(-B^ MZHV#@;Y=DZ[HT=8/]/0TD7) #>P+:F&?L6IKXHZZ$<.]+/83XM- C_$A:_$S M!QQ.8/ V[,K$R?N2CP8]$M2/[X$]3V&OM!)FJG+Y'WJ1^H=&OH+Q,Y7W @6 M(LU:]_- MTGNY8Z^3]0,9[-W:)F-9#+)2#*U>-NB%;R$TGS-8YL[DQ?J4MV3 MJ<8&K?;51:^SIAYU^^,];)UUIU%J4ZHH'D]'HM$U\>^!GK/I&:XRPHTEGHVD MLV_AU?X?5[R]+]=_[]2=&)L'8I3EUG4G1ZP1C28:@T3A=XV_ MS^;_6D\KW\GAI>7_"CW-^&H3=%^OZ AV@&!WHVVK0N/ZR>>%AN;"D-!4MGMRK; P?\]P*?TUOBF@,^JFFUA%N@9&&,=J=6VEBX97F@$G0,Q"4 M&T&6RFI>Z,FFH+BKKK0NHEHR?_WC:7=7'5UXU>/7>3O+U;J_GK^GRE:GLL/+ M334&/P3K(MZOY<][\@Y?(C,-@'"N^(AFQLWAJ1;X\C?&^%P8PX5UY\DZ;XV9 MA[S#Q1X;!W"H:7<8R)W'XE( [MS]3*%?=L4,%HY:+&'HIK 7O#"=T1HY*:MO M8BTY4;2ZEB($2&_LQ7H"G[1ZRQ>G!<05B\GO-ME#6FJN"VYID$X8^[]4VTMZ M%VLMD)8LRN^#KG4M)*JNH2'@3<\L&\=1[S4$'TNN?7<'()6 M70=XC.@&BVLTY%IC0,C B-XT?Y9OLVN]83".X&K9=&?#:2C28BB?3\0[5[@OLY;<*61+Y_ M]'SU%F^Q2#(=C:02*^J93[N ^3 1O\)]C8DX_EG/M:PK9RK? MW^,W5\,]B00*\@F%&<\8N4"OGTAVEZ+=X!E63F1_?V(0\41^/>G(DD3@&6"& MF/S:U!4^%N<]H-."HYU9POE[+#[@_LU2O_!WCJMB!JP)P M52A]Q,/@F/E=$\HR=RG,,VTGVEVXB3L@=3L@=3L@=3LAM0[&MED+?W6-AAX'G M));B--'!NXD./M@)N6BG&LWGSHT7H;G=$W(3WO!:3\BE@YR0&T=F.%FC?O*7 MDDQH?_OQW3HAQZ_UA!QV_XY',LGY,@:N MUY612::SD51F?N76GN ^G%3*./+7E4J)1_AL,I)(SB\[?B?GX_C5SL>E(DE0 MVWPZQ*.VA_-Q!V@.T"Q8-\:?K_E\W$!0Q$3J7KL7D^1P2&[KC!/T3$(RL9]G M$C9UG&GBUI#UFG^)*-@>\^L%=IZK]O2DR]:X:JO\,O_&1;J@LF%81"I8.BCA M&Z++FO134"SB7:R# JDAW\37N]WDSQ_*YL5EZ?)R'07-<_88A(33&"@<<18= M#N].B3'Y4X!%1^:38'$"KBU^E;B,6;\?C4?D+(2V!7>! M<(-0WMD5 MK'@P??JF$?(!_T@TFXWP\?GG4=X,)K>-JE##Z3.J50YG>P_+/RS_L/QWOWS_ M\JO"$N57Q<9 C#8OK-O^B_%+7*]Q&_R(_]QC21L_XA\/Y"Z]52E;>: ?S22R:8BB>C\HL## ?\EZ+?\ ?],+!F))>;'MS=[P'^A M1Q:\M3S8C>]39MG M>CU#ABE(E;^"&H?[2Q5,V$ZL$$XO(0>QFOK@L+U!-WD MM!8]:6^I@@6ZEQ8,J1)16>F02ET!/"[)M6053#497C,<4] X];]_/?@Z7=+ MHW/)LPL#ND/]Y^2$*\E$D;YP-T(;Q+-&_EH$;-DO7)([.7'TA"0_!W6WO/1- M^= W19EJH8X4P?I,V$>H#'E &$YPFJEQ,(#/3V8GBUCC\7^F[9/.$XE__%@= M!O-@U\'K5Z[>[P& .5UHRN)7K@*ZCN&^HB'"D]Z7/CMOX3?39H_[5PR/:Q]' M\WS[#,3THZM.A*>3)@'U"0#U*#,$H^6DAO)N-KW1&;VKPU4S)EM!B:VH8U96 MHDO/7ZK>/>3N"ERY4KBOU>_*Q5H$?LZ?B"Q9@LZW MT.#Y-.H-F@K)5RN%8J56+'#P4ZUZ52[DZO!+K0[_7!$-MF-/_=S6-.S'U@; 7!E+<3LXGSI48T&FL,S)NF M$:N=)[(U3-Y:79B@3Q\![>CLQ=P)MR!S<1X:;[N'T2)IE?&]9WA>F>6>8_QD MGB6<:K1$MM1P^V Z;3"#GS_=3-9N"&R^X1/1&Q3ZUNN?O[F'QRLQ;-"9K;XS M'22"MW:9QI3+=ZLR?-I5!0J;O]TV'2LBV:]OKI]F#X;5:> $87QGIF (##33 MEA$;>A.U84U2Y9!.,[[]^!EEM5JC^B""=/E1%-^EDV9&'F8 M2E8M^,S^$CS17-,P,;30D,\;@[_M/[?Y\ZA5;JTIY3.IZ5PPN2&<7]9?QO0V M3V+EIM\] ]M55\@/GO\\- ;UUZBHWDLOW3_M$ O<;?LDE?(Y9CEN33!_>+)N M;6RL]9QI'?>/]_>&C5T[I[TFS&ZAL&FI(\/^-:,C9U3N"*Q/E!4RLNJZ%E"# M#[4U'P5]'>_T__XM]9+G8GHS^MI?CCTKY$R-TYTUO5"N MV?_\T<*8J*Q^XC1GN0P*X; =K+H=3'22.1\_!05\%!ON"_'O5C/Q5WN.EZ00 M]X5@GN6V#M<&J&Z8P-I>W$ZW!RC;A[.*>8\,%4@/=)M,%P0_*\0^2)CK:B D M Q^)BM7:J>+/GBDJJ>TH:"9<7L Y094XP0/Q=MDE"$[7+6_I>"0>H"O.;LK; MT@@,3?JR\4@VOC;I$\&TT+HG)^>"5"!-L_B*.H6@C0&"U$=QJS0DN=$U;)%[ M[6?;^4K]5D\NX\.NMHD!C("HILD1!N5V. .H*'WQ1U?XDC2EKB2>G5_9M5OR MM"C65A"?*3A+IR.)-5U*&_/L8M\%6370ZR!&52V^HL5MR48'S?=J"U?OR!0_ M%*IS(5]1^]?=:G]-'5B"R1>"S@'% -%M^9FHQ#"PT@+K,.#Y/N:!MJN,Y^)V M.0$<$%V3P',*QD?N.;$=E;\Y!7++X3#$&$$\F8HDT\L(XJY:DV.B6)-_%JM%)2K*RYB4J^UO^8Z@M@EXZUP+ M5L ]XQ)0 F ?@*PT]HF%_@MZO' "#[(XU1Y# &1H0EEG(_P2VV-,R4RY=D5 MRZJH$_!:"X3]ZPF_V>728[$W_L^3ELX4U5HBN\W8&Q-) V72#:!Q BA/TZ"> MGB(+35DYQ-%6L9ZR,_DD)XIX+X!Q1T0B/Z,-,NF4F#=Z.W/9OFJ&VE(HF-)V MX,.XK W@EG?X(#ASR&F7_D!>:,H[QB4ALJ?O?9VKCY$PI*ZM@ M[YN:#GIL4KQJ,G_[^O?.4*\[F^C#P>3* ]'.L80'MG4+4I;'OM++A'_6+DEA M8RU\ES\*')==3^CL?*8XW>BD)\A2@;2(KA/)#GCD5*EJ=HB>H_;#I)Q=9@?= MVQ<^D= W[WO8$#NA-6;=: @M)UJP!M6TS9Z=$\8@N%ZWE*;>C) NC4$'U^UU+-@ND*">V&;6CT&Y(.!?E)C],'F(" M:\1C^%*82$02B3!;%07=0QV[^X9%GN\(O0'Q1M!-VT@=YH'[]T*_]$?F7XW- M;YRN_V='R.G&*5FT)*>DZ2^"+G'YCJP*N\93,_&[]A*\2#01CR3XW>V8O;2? M&!R?:S!XDXE(.CV_9<""ON-L075LA3L"]KU%1D5SH-RW]:Q0*#YL-;7EP+BA M1HZ+\LX8"M^21_54U]SRL;WQ*Q\%ST"YPKN 1OS'S7Y' J^'_*19&)?:Z16Q6-X MR>5D))5>5:TMD\R"O5^WB.19J.,QSY?4&^E7A7_,2>E*=-,[Y,A)J2G&+:YK M5E3(1YK'P[K[T"1P"6MO 8JO77W$XQ$^-O^JMG?3\W$9ZWU5>H9O8,3X2#HY MO^UZ0*K.-#JB2QUY1$U6;W1-ILI0I=WG!HV!]OOYQ]^'\N6?I]A&C(\9>BP^ MM$BFGXWQYO;=M>TS^\\]$A:0OAL( \33D4R ZO"#Y@J%=N'KJ&0T&HGQBS>: M#*ZDPK2)=K@X9K>@F5_H/(43,1L)H#)YB M\?C=CTL]?K/,\%X3G*IKSZ^G AW8 M7VR/.=!LO27%B4QH#NF\RO\E-B541,QU02WDNBZU]!^K6-+K67Z96K=UNBZV MMP+_=S:QM^&K+&?P^E!T8Z?O#MIH0\1;0\IFW6KIX*SLI($ZA1%+K#^T?P\8 M<$PJ\I,J/&7%JO"X5L?$A>/@F*Q.=Z\]<$=ZMD%4;56PG[A=G>&X(:R<[_(Y MV1C\2&952>JH[66ZLX1VX,@%V#EY:^S&T=MIB#Q4\\W=!!="79A-6[)\Z*=( M,L-3MNZRV*KL1=4UN^B-UKSYB)GVLQ--:*;Z2PVS.]Z2PN46[6VZ6&_6H= @ MB%U[A="*)T(WK:960]P_]XGLUUNN5ENDJ&&F$:VQ5IE)M= MF4-8K=Y>!Y:"6V6S:;A+)NXA#1X*]<+3-WPDGIE? ;RA"AV?<,8PS(W*QPUS M%U.Y=%Q^4?FVL$-)MRD1[Y8;'7G/$6\?XFXLXAW0'3A$O%9T$AM&V)8>JR:!()OX!]PO=4[[_ONW<7WQ_[JK+'#E9ZGH+ M^XH#"NCGCY(-\B?<-' 'V:XKM%EBK+]4$X:(9%*[VSA[CF;> 7*L0;MG8Y%X M@.K+!6W-^)A.:]EQ](3/GL3YY24W@6Y**K2#!/OO72Y)"'XU0L0BV5@BDHK- M/_2^!"'F]]=G@EQL#)+IFVCI_O:Q])K9EO-GWU'NR#G!8V5!)7RO[S>?(>2K M=8V+).*Q2"RVN) 'NM'\O5%CU1Y^D3A0([Y$D=AB]\L?W*^MNU\9[RU 5J^G MT)MM!059JZ1H+V65L1!>&^$M+2K_Z67JPMW?GW<;:HQQ?.8%CRO(AJAHAJ6S MXG:JB1%>S@/PH00IA&11&6^L!+_B1I E\%=I5G9@7ENEV&V>1U'<9!+(5B^^ MK8[I^4CL 0CT!P^:0?VFU?\8:=9^\50LDHDM'HI[SQMT$ J%5S*5BL0R\YLG MK;QE^YOG[+["NO"*!6)#52'QC8%XE:DI@]<4>=K0Q;$K* X3%_#&>7*<4#M0 M#7)0&@L3*#2]D5P\,W8P\W<6FOF:NJ*IF%T8GF)1)3>_5S9)=_0,02??R63_ MO@X*R0W=(CO;T ?@:23H8.>'P!7183DTK3MAG5GQ%F+0:M)]#WP^B94V5ELY M0\PD8NZ>_G!]KY'Z2ZF@R;OB = EL$6SO^V+3G1[/6]RTZ"5PP&)M_9;,_A$ M)+,N"_1 MS"*OC=HG?FKG,28RO%TI7)0P'K1ZA+6<3[(9F=,\^B_.D;]SOC3 M;6Z\##RH$O)VE7LOZB788">FUH,!$3;[ P=B MJBA6F<"[5I%@C"G@I&QM]0[A!"!MMR>H?:Q.8 )(0^( MLR?-<, !/C_1\8B;/70\_L\T3>@\D?C'CS-A, ]V';Q^Y>K]'@"8TT'MB%^Y M"J@CAON*A@A/>5_Z[+R%WTR;/?Z/K]X;5P*. OCV&8CI1U>="$\G30+J"P#J M468(1LM)7>+=#WJC,WI7AZMF3+:+4N*O;>AG,FH"&#-+U]\\^P9,JU);3VCP M? ;E"S\Y*U7O'G)W!:Y<*=S7ZG?E8BT"/^=/N5RE*Q?*.?S\6U/G M/@/FAXZMC[?:P@6S MG51;P]9SE-4< M@SHS4C\[^7!CD/EYETK4:J_E7\>AX@0O?)5;_3&D\*>QI*Q.X"68GF,*SJOR M&*1-39$"@3NB!@-MB C;+.5X;+LPOLZ!BP)GWB3H2&1=+NH:@ %?S>"K0_FA MI(UE&H/N(/_:_\[+)*, M-(G84<$5;_BH )L!QL<#PP.:)\)@IZ'W\&3XS#7P"X0,Z/Q'SZ ,]#P[ BJ0'7S;I MI"8^9-EGQ04.O-@F( 2@E^16B] .] ; )2( H)@Z,"7>FLT:U5LF_1GGL,EU MNA5^W)A\7\E_+2"(V7_[ DZI"IQ)@']@PHYQ](&HV-F[0$1"F20>C7!H)42\ M#,"UB4J8;*KL\ A($/+3?T/>;%.]_Q-/'(+DF8N/+EU^%7U^^1#/\/[$\'TLXNY2-K!.#B"?R MZTE'EF")7SB8.R:_-G6%CV?2>(.I??+.WK#H/Q'*W1, !VC.Z]?"??IJFNI3 M]+RF*_7LQ&I@+=%X&O[.9!9948:U_,Y,KHE#&M!3GRU%>['EW:\M^RGW0+@F M46305E0CD5>9M4.D;S<%A1Y?1PR!5GQB7]"3P6 J* J\"FJKU9)%&74'*)/JLK6C MB33"@[X,[*T IA2!#ZR> KKG18:M"M62_:#1D7L]RJLPEP"#@DW=T703/%LP M'G0!\[1@ 5#C@LTBX=Z-@U)3@6Y]FDA #%LZ0<^=2@ +W7.F#KM^#X=#(X-" M"V"B^:&!\8#PP+H$>L9(!LD05'-D,0, M63BY 6<$1@ #I$UGNA+ )W&78J HW=!R2:C&\J>9LB4:5 Y6!@RL8_N MP(.X'. < ;=/P71XV755(BA"[- D,K4,+HC#_P!?3V!B@*^X&L 65K&C:09= M!>A!300>9@, /J4V8=Z$"M34/"8!B- C0?2]=&1 )J*#"ED?(_:P;-HA>V0V M\!$1J8JFMD] S+J>53L(4T=TOT,Z( UJ!DT%WZ?/86%0EXH9X,#L@$"A.AKQ MSIA92NAI4<.[QSKP'7V ,9E'J9.6P@1.9K,/H7)H!UI/5L:H\>YD[YXB ?'J M;MZ >HK#HP\H"#IXKT2BOBK381XZ:JHD,_T'G*2#8L=3Y!U@-J("-.U3MBZN MK"+.>_ R?>4H9IR/I_CSAM@ADJ4 TJGEP;8MT 'P) H) M-:_1$5=5>IR\'DDB'VVAIAV;;@'V+<.PT)N- 6=&J,.HY^#@GP:BW,7 MO >5 @W0&*2:WWL7Y+)\_]@Z!+\W%OR.A1+\3C8&5X3\_?NWFGB])L=GN7R^ M>E^IERO?N9OJ53F/V:+=CH.'+SCG@B$;U=88S_?9WU,$)^'M)QUL@,:@5U!? M[L3^,W^9655PQC*#%*;4>6/ 7^2O"Y=\\_E&/CZC<*&.O(&]">M^43^[Y W1 M9]^Z>SY2=^'64M#=?78QA6UXLG"P8%_6CBB;EBU@VPILY/",#(]ZH]U??-[B M/I8KGR)''_#="#>6:0"WUTD51'S?K<'&/""Z I-^XKYWFQ>30W@>F3G6_25W M!7LR("(RD?& +X?OXNDJV$';:"'=1V3,&2-HX^K"GY@@8+== ]'BBUN26PNEC*!?9^]@3F)#"98L)VOPSA MP82'+T8C); ZFR>94\WJKICC8LW8P]0X\J!;B:TZ<; N$ZU"W_RV4LK MM4EHY\,YHUHJ/58M-5Q0JC%HWW;OZUI>J<7(>%'31NJHAL#D&H-NG!<*]_%L MZ4EXEQ56Z?D55D-\P7[]Y\\O+?KWZNJZ-+2EPZJ]&F'[WM^KFMJK_7P<7F2Q M2E'6R"(T(66\G)..DAN>6EFV7&LA63[7^KD'JSY(\BL;5.O6/%&0C=)+]/+O MCZ[6%'<=VD)C(-X]/ORN?+^^T.(A&*L+S1YO#!X?+]6;^TK[-Q^REIY9:K?9 MDKH)A,Q "4C9K^AS_,_KW_NG=F+7V0>, EU1_[SD+JY_"=*N0+M)ZZG,LC-: M3U;MPAH:MZ-.1X2%MOQ]EOGUWY@/0&^.68K4I+UEZ1^ES]T1C%1A3!'LV"ZL M\>36B1-3XU7%\P,8'\8$ 4Q\]$&0<"5L9)6 46I@+AO#[FP:KB7(.#)+-DT$ M^]&<]Y\/+$:J,L M>^0"*'G._U(2RL:3F]D<,IC)2&+G/R9'G<:W3L&%T2'$!"_'8$X.F(% /(G5 M<5 9"(J7G?"!UA_#O3=(M56TTT1C-WZ5RO\Q?BGES/'9, #&N:"M(]RTFR4B(#4]@:D@1SV-J0$:CPJLYIEN MP0-?F/N@DBL,$=P#[2W*/4S>L.(US C"]RBBDE,<<*]2Z:KAH%1)YBBK"L, MT/UI[93[GLO=N%$<._]I>#8LFM$1GHB;P&0Z0S ,JVL7!]"4E4!S,[9B1G6% MF8J)Z*P9U0 M<)L5&?^P'%A'(CC[F&>5,$Z@NRR$& -\HP5/RX:&P3-:7,,">2S[3U-ZKQ33 MW+.@ "UW K\;2 *2-B+QSF'0(*F,DC<'&.3]QD"MO_+Q2N%5UCK+)M:62P:- M;T'@:5Q:Q7XS(:?@.3=YC53337!@O M.OI@,%P97[AJ\1HUL*G+31KFC\!S(('*R(=V^0!&N5G\?OPMSA[0J;WG;,7. M'J!5>[K>MXMR[:\UM#!A"Q#1RM=HHH)6O-EG&[H:[&":[J3S)5EHJQJL6N2> M9%LC""#@>(: 5',43Z*,C:B>R=%BBI9/1 MQ;"R [8:S\&(X>$.+ K3,&.@ N0<*WT:[ONXJ[N%RFT@/-OUJ!&!,VB684-- MJZ_L,Q+ G9KC$-AO QRJ(JO$?9I[(4UP_>QR2*>RQ%DM;KR !;J'FR^:I^K# M83;N8_FF-IHJ8F580VTNM 'BMKT>6+2F K,.&=<9ZA,S.NS#,?8Y&ZS_!/I: M782@(^C2BV"CUM!:)OW%QJ>W*(;6\A#"3MTX%6;3T7WTP0_?-1 OO&&22S(6 M!E3"]VX[)6[(%.]E,[H#WUU^1IH9P9/ITU]J#-KYVQ_%\UKWV1K?=M;HY40; M Z']YT)0KMNE3M3U<@QN".G&G9PM[BON\G5W^8[84Z5E@;$L@CZCM<22)ZE. ME8\K44Q].!L4EM6AR8>ZAU9ROM#P Z M0PBTTM2$"6F8*N(BB',N)0;;&+1R/T)G@]^=STV=J)+'**:!%1%+A4'QZF!2 M8TU:A&/A/8QG"=[X7A,/"U"5!/J2%N>[$X-VMU@@#;P:T^_DE$\<",&8^)@? M/635$:0A;<'3\J6N[ZFKA$<_Y)P12II>L-]V>'(HD7E6_]R0R_8Q)IJ!:::2 M1?6YF(K)HGMXR1W/\&>W>7TE%X)G'4W^L].N8;./A4U@DU\9FWPVSC<&63/5 M;OY57W]5TYM TDJW;,Q&DO_1N>*J>.(9GJJW@EC]^UA2RMGUXVG5VT@2V=G< MA%7.K !7 9WD1*"GN@*^B$TNC%ALKNDKT07Y;_IGO2?5OT?#P>UPIG7(:II/ M+2BL\3!PQ?CP,OIP4;=>>K]$<4.X6HD5Y^#*G[5*(:#+%MOX[USZ(:[E8N<; MP=:*@AM/I&=R%GI0?I([ZL"-6F62+-$<''7-\ -ASEXY/$:FT1HY'\?8#3M@ M!#>8;0$S39H6VW2A=BBJ8P@*#:'/\_%MF]D^,.GIDT"+,!DW4',= _&VF0V. M5[<.A->]C8'M8#X\O3@A^=([@5Q%XCV_I;R!J M0B^J5EX2QJ_4- /1/I7R+!MVVZ"%5<,44-:QW\Q5"A-XS*Z(1Z8[$W?GMT_U MNYSY1-:/H97TYH+[2WHU]-A;BZ@+PN_+AS^RNM1.O AZ5MQ6%M]09@1#=R+L M-:-FZ;EYJ<6,DJCV=J9F:0:TUX\Y_K)-XA>#O:ECSDRM8RZ >:K]:%JEIZ?K M>FS+= MN2C$'VY[Z9#KF($#U9RNW_=_W!6ZT0W6,<<;@ZHH/?VHO>3EYRV?10V71\,.^CYRZ#[*W[Y)RZ$7 R[I_7!0)!SJ?:CGON=N(CO?'GY M>6-@_.S_TKNY#'@ENP+M)A)BM+ (6X&W55H_.SLO%AW)B\UY%^R7NXO698S\ MR>CC18 ;KLK(- :_\EWQU;A_5'^FCL]LV#D/\&^_+@,M^[."UPRVBU. T=YZ M+>1H7SW6K(22?H#1"KN^SBYQIL%C5D8^U7/ ^ 6VC?LH?\(TG6QTB,2U-=I; M1B>L4=8P[#1,VW_$5E(,AHC3E,-M5''T01-%2Z=73( JZ43CTZ.B_1J<]&^TPT ?,L*?>5C@VCC WC]M'P/.OTTG1S>T(+NT11 M<#&XX51.4DP>?:!E0C;0.I%.N0= ^GB(!A.-!LOX2G;%/<=L+TX0.S)Y=HHD M15W&2G]L)0(?:I:!S4L I_ "-EN133O@@ZE;M\[&*?'L@W_IIGE%13 ,N24[ MB5X\-P&#.%1AT#I=&^V2C""G*T:JU(VIM3S#D"5F,"= E8E_TM*;/LK;+^&% M#WF;&,[=$'U/ *HQ+,1S4M!.=UY;>1BY5]EH-)S;7KSZY9H&UQJ]'M_CW>A5 MW@?92 +12)F-[T,@'H:E-E?U-, SU90[Q\C MRP7&OEQF*//$QL(@P^!G/'O^D+E\/H]+&Z8&OWYJI).STV*KEFQXPWKVP9^I MZ5U4B*KFKQ/W-[^S";N0I=W>GT4H]'H*:Q_N]NW AF"T9 M_<+MW '?:W]. M$6O2\:S)HM,0!(P)LX,6X/#$AF-E4AYU;!^;-\<+T(;-.D<2H(SAQ\I:S7[/ M;K1*U+9@-S[#^E;X8GA@A<[";%3:9A27@ 5ANFPGT*CIUY)?P?3H@4M)1K.M M0PO960Y8AL]HKN%@&K.5)P<>K@]$4Y$'M%8Z&.I.N3OGI L]HN(!S3,L5MFB MS<[:(HY8I2U/M2P] &0?VO2D@;U-W.R#48+:EFE*SS[9HY/AVFGQ'.I[UB<. MX.Y9K/2Y2P0\'G3T 49KZ]AOS=1HHQ9&Y&Y/(+62&'C3HV1(!QOR-< LPN"N50G8;HV.FG>CB\:H[O9X)CX*?!AWFJ_#%PHXC;4@ M7%1_SXLQS5,KX<28 NB5C4:7PM7ER9G:Q4>7GV\DNK1]I*]1HT0SF<55>GRS M<:41G2X\Q7[^;?7Z_;OFEB-*H=(A$9US+F)V#.?HPV*:?1>\C_5G>;^#:X;> M14Z5RJKC[;+[Z)VO6.IV+-OK[<4=>(S&0#L7G^]Z@/NTO-VL+]\8]%*_'DOY M\XS4;1Z?.8#:S#3;"WP#"=\ T2_,A)$7X^A#V\8-+9O$.R1DW2F*9[=*";3M M$Q96.F>)M98)?KW-$^K$I1\%@3S3/\1 M39>Q$]D^I[99<]\7-V9!&]\S$#EW+,\R3&+07E6C&H%>;8&%Y"U/VZJC#]BW MBB[3ZMFY5+H>G=@Q)F%BQ3Y+IV&!8]+8 )_@H M*A:]6Y$&BF0Z-@XU/O[1!SI!Q^YK@TW76.<2AH%1,N(@"@V!(60TY>VT5F#- M4BBN1U.W+[0C#6NIQD)S+I:./@":5-/!TS@=AY6]7AC\UHZC.\NG%]4(7@S0 M$R.$+9^V8? P4[)^E/+;S'(;P[\]IO#!7@(W>Q3XUUP6_>,(G9D64=Y$P8UA&,>:J&*,#TQL.2<;V9N3?")IK.& M/=LHJ]N3V;?@H??D!LPJ%]!&##)VS\^$_;035M",TLJ$VI9J?W\5;I5= M*_^3_WM^*6J^!CC4%6 MS)5B/T5SD)QH+?XNRN"SBY3!I\!+;.F9HJ-@=+^6;\SR,WO M^Y6A7;0 /M,86*4?Y\KCI?G;D112UT0;3\"+'.\IMAQG.CGAGUI(7R&81!P-4K.-;71S$A4Q/M5C&=M:VES MN2[Z$N@PL6H=VCAPV S*,@BV2,!Z$!VR)] -VU=,P MV#+NM:*/Z)1T.-?"-EG&T"[J.<4+O>PXP[ IL/VUVRA,\UL(O0JT"PB8UU(9 M>R#J$KLADS:('+MYUVZ=Z5X:Z@UI38L4.+%X&Q:G!?YT(%@?8]8 9/2"*_?> M6\"]W<33+[ P$L5PVRYW!:S2PWO7**[[+%K$7CGE2D/(/9#I^)I$+^86AI56 M['0&YF"!^2*LKQDVK41]0)[955QN#T:?]>+I$:OY:*-%QGR-VXT3B^:49[PA MW.Y([-P) M)D4S[.AQB]V_Z-:V CIHA!=U QA&BCSP7K%@D.'"1[,VM#27IFVFM;&T-0WV MQ=0:#/\X#]T&W0(CSSMV?-[& .8#L,$8-0\P1TB[=7E?O]"$>1"#V?59\RE6P,S)M.0,BISUY., S+\.+4V-E MXX4^#HC!HE?ZCF21(:%EPW1R?MY=%1$YBU/>B;I'J^@G&D773*"1.Q>]J3CP M&(W!U4/JX8;7+N\OUQ-9]^VU#,H_3E*%5.G[-5]L'Y]12Y "S'D@WO]+92;R M"4UWHN;9PS#-[K'ANY[UTYIQ@2H IH.<:YW:ELP^L;NBT^,4GFMY:MAGF&K7 M//B>+3M[Y5[3FZOEW7M@,EB]X]S-ZTN&4_O9HP_P'CZ/*@@KJKQ@V[EY=FZ" MZKB7X0U:=M=B>KX"F^.S/O^VYX5'H 69'2)Q#CYX"S41!:C>)'KQF>>.7=B& M["T+PP3$I$Z_+,K ,J9[<8P'G;2@U#[L[)CG/IE#+P&H_SEECW,V WJDJ>DM M-#7MX,!P4.8-.H>I'4SAQ3Z@EFGA!VXF$OHQ8#UC1S][2;+J1CALA#H(<-*6 M;$2/J6^?5?'#"1O!@LV4'DY!8CD(<$X0Z/^?O7=]2ES9XH:_6^7_D&?>O9]G MI@H]A)LP<\Y4(:+BJ#BBXSA?J$ "1"%A$B+"7_^NM;IS)8& W+R_7JU>OZ6_X,6A;=1UNEPW $L8%8PMTH,#5!MVCRFANGPQA(=I"*GL*7IPIL9TQE&K//2L]J# M.Y^V _<(/0L-++QBR..L0HJL4N#;X"\M;?*WM,F,G2GMP1>9Y\?O__GV?/3_ M\,X=*&W=L/4OE#FVU>@>$G=%H-\PD'$GJP?T!TPG ;-<85VT<38\+\;TWOAT M2(P99I!/?W/4@[")+/IN[VO.B87%K\)?2Q_858',</ :=9P//GQ=?)CZ:@L[!B1#=B]G4;OGF(#$F+6 ,\98'WKAMVTP_,C]A8/A:2!Q)9I-3"0,% I M;L-\IF":H];HQ)7"IOX-_OXXX!\'?)$#GOX:JL8YS,U3;AD3 [L1LI/G+&FZ MK?73.;&KW-SG/S!='^?29E?_*S_ECEKO,GM03,Z3/BC6 MQ]IE^?=]^4;K_&BO,'TP61\_Y6K)WREQ?-%J+#E]L RK*%_^Z:N9/W*AN\;T MP?9Z:@R M'"P9#^NDIW,I?=Z>,TZGGVWUR%SKRLF?N,D1G7I';RKHNGD\/'/ MT:Y+<$ J3P&:4_"D:DWFE,1"Q@;:DT/\*9J4?":F17\X(1KON#!L4PD=MTOM MD+$KNATE9DUN*<4*N!?14PF?2$-+VL0>N1@;EE4,?$M/$AC3F*8V42=IMU:G M67B\HSR]DB(J3AFEH6BPI53YB1YCE5=E\>3$D2=VK0O*LV(T55-A/@,V1H)5 M]?F*]NP7L7PT&!_M?_Y&0M!5)X,P79<-&!?0WXYO>E_P\8FAV'L<0MC='0<2 M#1WDL%SL'&]T6?H?O<$N>W,W*N2E+- SY45>1"]RXC\J 59#!E:)L2C^Y;S2 M7H[RW$<($9I/@$G]2748G(=#:4BXLCWJU@PLKX;R\KY0=2/I'JJQTV1V]"'Z M_YEV2>$#__GC.2"!AUD:K!\E!7@#7L0M38QK<#SEJ1U8.3S*[HX7'\5.-:!- MT+7V'FT)%?#QQ%TW.2!LCK[\$V>1IM*7\ 1A,IW)F38PM^G8+=L0,5C=90M, M)V/_9@Z$PZLK(^+I]KA8?C5+*56V-Z0:8^KMTD4T6U=S L M-0D=SC_-5Y]8$(N+2OP28.G.#A*F%\%H=R>L&S+EWFIN93"+N?5@QAT3*_OA ME 3SK)*>QNZ&X@%6(M!%C15PVRB&[* C'H!]3[.TW;=]UFS%%I;@IFI<&;JF M6UR/,>/D^7BQH.8=JCY6\X?)9*ET]E!=LS$1@B+2:4GW5X_GIP^/CW1&D2D\ M22S^];Q;Y;BB"9=PP]-A2R7% L/7.+:/[>Y.:-[/H8Z8J7;"SW&Q=NAD_*BF M:<'!+-9N:;P]4702@'S90I4>JJ-<(L#9O='[< +2J5S"?;M0T4 CL;BB0TJ1 M^$TH47MRX5S']$H[?O'X,A,,4LR,\7S:C%OO\<+A4PW MX4(W%=^ ?BT?^R4XZW#;T+,42YH4]^@C1?S3YAC#$/;8O)VS1\@;F,5+"H3WA'@/&MGD/*:$]J6S$EQPWP*SJ8;Z#ZN-LY/#=^-RNW]YNIF0Z$SZ>%PEBD:PF1=&\0)AD2 MA*&8"DYK=D3=$_ *7;W]WNR_9#ZA[UU(,V.(1[ACCI#G(P24NU2N/LZ)[6RR M>*O*66",RN5-\?*D!K%9*]_4,! @G%2K1W>5\W.?->;&E[W1Y57;9VMK M".'+ Z ?R9@W3,+W*W=2J=J44O'U]9#8CCHHCPO6)@A5-BH#YPYS@.9TK%V! M@^FD>?HG[DPG+'U@R:*SUNPHLM55JBW0E=6!]A[5_B"J"0]P;QI[AK:(ZA/9VF/'0XNI >=*.$.1BLUXWSE"OS0SL.,9*4 M;)(4B23!$H5">(7"]'XXL]8XM1\4'Z0>G/W+^^)D\U%-EB/8(+XEN"K.26V& M<^SKTW=[OD8FFK*0)?2[2J0+49V6MI:CTHMQU&O8]67L:"&R$?O6[FAA[AT- M]$Y['[<+:[CV<;MX.">[&+GXD^;I<@1QTMQE&O8=>W\G9YD5'UPK H M%M]A4J?5LQA.,,=,IZ/PXE#)+&_(3$YWF?(P'E,6W:44/2M9GT'FF8#@G4%L M#U'(>?B\\(&((,?:;#?$K_C?I[V)0Y2.=X1B1L:^?##JBV[HM\.S2[[,(]@W M&_,&>(WL>[ L]GUC++9$]CF(;.W\^ME'7 +[K,.R?&[LAUQB&SF<+;YTC8_IS_!SY M6KEF*8D)X@IY(@QN/A01PP,_4_ZI<69WAP4IG-!_&\'%]_/O"/$Y>#*V#Y\RJ8/I>A(8O3D/#/];4[L%S MH==MJ;%=2ZM!PT_6Q[?56[6I%8J_;Q^#DWD?:/CB/&CXI?KXN71Y4A[^J5PE M73CWY:/AI^KC0W64:1^6JI?/Z26CX<,JKBY.AC>&?/.G[ Z^>C1\>+%V:&E5 ML5K\D0RBX6]2I,#$\JFR_.?Y/F4]!OMNK!SV'@3:Y5DSF\EE2K\:2Y:TKQ3W M_A!8]/&/JOPX[W:/E"WB%)#?YG4S+SVKCX/4!N:UA; V0^Q7+37M7M/83=)0 M3*OK -W0=Z;J "/_ .FGZPHAH56N:@A1=NR@D3& -.=O,9_ T?H,I8TUE9;A M$PR,<""YW1U9P3"&8"KM'L=YQF[9#<1'5TQSWUM+Z(6&9F$5A*KFB-2J0?#6 MU(O<,I66U16ZZA/K-21F.K3BP>5O./'Q*FD/2FOGCC3=564#WG M3K9D4JS7'7?;^++_.U_+9_0_OU-N0,T[-7CI1$EG$)FFD$S.-XVD,XTDFX;V MV!SFK?1CJY.>98%,']YO@4R#58IKC?AMD*7/+!T,+] M8]*.=6R#&X!A7B)0KLF1S)X-1 5$#? >A$Q=K3!G9;TG'9]7BI?C@]S?^CA[>?=4[F8: MQTG79%I%/7X^%5K$XDP5):.KOJ966Z@4^'5VR35$<;=DQ1',F![[A8J,7#:- MF^T]29-+>-O-4.D^*1>DNT=PJ%EXNN\-AG\.I,<%.#2^4'*Y+[T<(1(M(I;) M64$JKI:I4F(Z%E,MPDEQRUXF:8"'Z6:H1S"0UOB=_?FWH?0M934B;AHO95X3 M+W$ZOEX62KZ,A="1$,%$NGDT.LFI)^<9<4U2*/OJ. ?)]WIY)VXZ?_CBCW4K M2L7*=_X.6S_*-TI57K_\R;TV+D)"KE@Q2L5+ZE^$B197VHMH^1,!X($(3LI4 MQ))TUSW./S66*(1"BQ!N'&_$YFL6%B\<6"9S^C9HM1R:SBRU;F!IJA>FOJ@W M#FL./*QY\?'=ZI,J6U*W.P+F M@W>QOI:ZX>TMZ[;I];60!FO6FRHY2K$C M%>O3C&-ZWHDA!ERHK,@6C(*^=(IF2,]"WS+ZNHD[UK!8]^.HD>E+9^+^P2<' MWMVQ1]X7BC 8#X4$@R?.RV"0CM*5&."X6+D6?A7/;\O"1;E8N[VVTW@\88HX+:_>;H]3 MZAPH&9H.8H::.LD\"KV[$Y9;X>E 769/G=M-XD-KZ&X,23.9MH+)BZP2P!Z! M2ZW0U'\^NMN#?C+!HCQK+H%JA:7.)51;I)[>P;E,+:QCKZ_[WOYRC?'ELV-% M#:N9W4%464339;&-".P&)+V"C5J8*'<+WBRCB@O MRWNSNIH"N_0GAU>"'(,7:4^1\*Z1L0LLYI5A$UE,GVI(IDJ-ORDY ::.5B]\ M3FT\\5YMP\_)BL%.8WI7 :6&=YV%D7JZK'29)J!J?0M[L\%S;=V@=##>C+.K M@(K"<[3LEFWNI#LJK-IH=K@.8W<)1]K"?NS9?].\N*9$C3F=U0%Y0&KE.WJ3'UZMIFAME-/[W%SC&> MKH]_G5G7>J'_MUI83>'!/&E&[ZOA9W:9#3^/Z^/*6)2EGY=5590_?:^53TC' MH4274O6R!']<%V\JUSNP@_AKJBC6N37E3LVVL]Y?'_ JT*$)-Y.3&(DW(J@7)NFF/>D1A/MGWOV[ M5#VZX+V[OP#QVE:7&DT;RI.J#$W\MZ)9S*QW!U-9YV\G*]"V:+'7O6FB9\)M M"LU0X[.Z.CTMMWJ&7\-3[ M:6FL^)']-=S??9U>[R2WVFX3N"FY*H.+ZAMZ2QW8:@Z=+@73MIW';'>.33=; MIW*FYR9>8BT0=_VX>;?XT\CW6:A!-$;,B0%\G%>K$W[1[J MZ)@BU5,C5N&SQX1ZQLQ,7VLH77W(F<[3F=YQ+7E%&5$!N[;;>IB]E6Q"-9L^ M$SV"N;##H]A4U"#B: ]T8V4G72)O@"?8O/($D'2KD"?-XQ5@K^D#* M+ULJGG9BWH#ORNO^VZ*-5\?/QT='HPZ1G-PY-)_,_6N!_5Q.M_ZV?MQ M*A5;F>!DWD>]:VJ>>M=T?6S41I=R14NK9ZT5UKL"XU\>UEJ]Y$VZI"R[WA5X MT+H?#LQ<;O PRJ^QWC57'^<+A^.CVZO?P]_BM@N?;'U\\JM5JQW?ICKY%XO* M>8M@R_7Q\&K\]_ZT=%FJII=+JU=:!%NJCPNCWZ/,4[/]\&?K[RZ8;?7J62IH MZ7PMN36S7;?);.N)OMJTW1VG:'1VQ6=RTKH" Z5IF:2UD^+9D4#_;B@*>ER9 MHNE$:(>H;0XE4C>?5-TR02&4F2<+J\% ]81!05>D\EF:[Z2A[JAZH!X&+: H M$\<);09-17QC!Y7ECM*SBX-!R6V"DJZU=W?4 7QL>8$JZ+ MU>_7) J_.T._XC$P0,WW[)A;^^O0F3&AX'&#L5:R'RV;[63J]+4I4?08:FU^66HZWW&*[ M[9J-6_HW==NC6RE[>?3E?:ASL8W+F'VH;:<850<(K$9)*$_3^#6/'I$G/=,3=IL1]N;(*K1JP/N^?L M.O>@VX=)X&"L;;7UQN$HS#:;8%I>&S#WJS M%BNFMDDQ#2]F,G4I?+$V'&K$:N9.(DI/0+LD4IG4:^O(>3"=\8(00%O">%KU M/GE\_""7_ZR!SR:P?S;/9V(4BM 22OC7;&5<3[I(EHO5X840K#YVV"[\TGG%U;7SRF@5Z\%BXE<3*OO%;=:*<\ICU_(7(W+LWSI M,-L^_W6P.6::%*HK9Z9"XD#,KP&^8TVM\+@&UME4<"7 .N(R6.=M1U'*:Q&6*_-]M_[F,N.#7\E&NC"-K3^O M6B2NP1$.Z_G?I[T)C-14/)5_DB6^+)N5,FL1CRMCI4KF;#C0NR>EJ^PZ6&F3 M,95P5A(/XD'(1[+2-FB6KR::(JY%\"[55=TWDKW30UWMG,UPK+S$5?UR6;P: MMW4@6R._&%#FJXRAK$Z8+Y4]']+FKV)IH*2&Z2U@SS5'58*B/)[FNZV1E&#( M)%AVL&S5);^0,'XAOQX72HW?^4KGY#2]$6M^1;R7CVR&MYF\GN1"DNR%>WN: MOL]<':2&N?(Z]G:%P8:@11WOVMM^#V2$GG@26;*Y39?S@0M(R2=O# M.XZ^E*OORO=G?TY:!Y6TZYV,IMA++N$(*XN0):.6O/:@;K@9EY5\6.S'QS!8,)HS'X-M0" GTKFE=A!;IW(8 MF3/-*"TP'#L'&$EZWJZ\::^"X=[4R HE OZW8&)51],[I,6PW]W@4LK/ T." MN:B:9(R(_X'9D*D,O=LE=ALHAF(.5B+&?Z8JI=IX=-Q0,HX8CZ;Z2E-I5TBZ MS=X"XH*U-J\HN[NXQB.P[%MD)'6N>\>-2J\KOBG^7IM#6$R(A7A9 ]N<<_[& M,W[?91K[$7;F:3(2_UNZ KI5S9Q;N8.)V29S&+.T2G4&B+4]PW@H,QJPIT%K-M:9[[^.PD=7SX MI]+J2>MCH^U(=]\X(,9+DMU?3=[FT3H%\E+SXQKRY85R M1YK<@?BV?;3S* _;EI_+W_]XV!Y>W6A*9TR\HW5G=,;0H>>$R9"G MJ8;;Y/@Z?LE-\,+SD5>[2EF^*=^/9O0'>J'CZN7B?%6B._V>_*IS"^\7LE<[ M^:Q>/_1S8J6Y5>RU-K]F886@+(Z\];=##?;Z]?3<+:;JXZO+8U7*2=I1RCWQ M3A^)Z+X:T3]97O,(RI^;KX>#>*,LWCHB[68A+OK6^OCL\?HR/5*R>KO[XM81 M@OCJFT=,LFRP4818'_\N_SD]KXR,9EZ.;!3!-P2;^;C !476)1%O<[LAO(J! MW(^N$7-8Y6^WT<%$$_586NUK[WI04_H#ONSD\I:]2 ^$:"ZT^[ZP _P1-GDC M"URUR;>=[1@F H85]?5"J+1]9/<4ENF-]L9!G1Q//C:1TW7X?]<#EP^1Z2^)7OHEEMS1LB"5_$ MW"!WDX77B51,D+LM:LI,X)=5L78: M9.I&0-9>R$^+"+HE)M(KEGRR/. MQ14*5W_0;ID'X.8P?]H\'!R?2%+4 5A-/5!\@1L:MEO5H<@ETIG%,F5?3;BY MM$*IO3I&?3B\R%[>&IE6O[E%C.J3Y&ME5%!T4RNK7=L@F*8?44@BTBU;;RDL M(JJ7P,-/J4NCTCI_'!\^KEU[734_BIG$07Z[RLHGZF_C"+IE;'/CH2S>UZZ/ MS]2U*Y4KW^9THI",5RRU[>DL$4A"?I&S#1=V)AK.Q>7H%8FLW-4?0[S.75^- MLE.PA*057<2AD"]K%':!9):$N&#"P:O1#?.Q66WY8E-.BKV?TNGET^/C-G#2 M<-^52U+KIV3^.2])#XH4@!V*(SU? MF,&U,9F9$A.%F%ZF5YP$>!C-2"M0+R7UK'#Q\#??R6T9(ZU29(J%1'Y!F;FJ M=+]"?5RJC7]=%XS:;_%A@=0R)^L/?IKT3_ !;F&U->(?JIJL:)Z\,C;QJ&3" M-4S@6#<$L$C@'T-1A!Z\L&,*"OQ(WMV92!.BA#),!DW0,R6]UY>TD="19&$P MU DO16W!]03V/E,^%,,45(U^'$Q"<#P#PXYN(O2%K#ZIL@7,WU<,/%E2FY+: MX-G='?ZF__O_Y5/BP3<3F99GVBJRT]]1&$JFX,^B*R2]370GCNR5\R:Q+O=G ME!#-<>!K8'*9O%T=')XX7K2;45\)C%+B))SXM:_FXT)ZT W[IP$GWLU0=[ZQ MA4[IYO3Y;^_R/M]ISA(1T^@U9S9Z.$7L;V>ME+OE)I<34P95+H\=0W@OY1%( M5Y8!.I(8)HDH5?)? 8Y'VU" SXQ]P6Y R %@3&!;UT^9P=)-02IU5*[*CQ" MGQ&$!(P*1U2S6O ?\$K#W-T9*H8B_!-DU]"^H-$%#5>&+EO-0=4 ,?"D-A7_ M]I?XJR_<-\=F'?OCJF8_,_XQ&MZ?G'9NDEUU-8V9H^=K_R XJ<5A-+*1$$ZT M\23I)G;G:-MV!TZ$TY7^Z.)7X]1L-'ZD-KP[SJ06WYUT-BH^SG:G%7EK">&7 MUL16%J*V,KRT8ZT'S6C4RH-!\NKWGX?5-)I>ZT$[B/*T3#EHA]NV.YZ#=O7[ MKW%V6+#T:FO#N[.$@Y:*Q,N*?=!V=_A)2^YO1(/=H/)<'(2+F]V=R5SS295Y M7A59:C9U2QN8H/ V%?6)BG@:4E<"G*(>];G>;C;8QGO_G:>3'HC &/SOK%7'L/SKV=,N9@VSG3W/_[.W)QRK2E?^*EQ);>4;O/*OI8#" M##-+"WM[=B1)5I\\*\K5QT^/J:-&^C9;[L9O@,,+QP=Z_ZN0PS@%_\!^((=1 MK#F+[U/IH_JX(MXT3FKYVG6I$)S,E&)VL)3_Y=6KICI6V%[@!"*#R3#SL.#* M9*E-.OWOC)*N=+ 2T2["]6Z)O1G?!/1^?Q6*AM10F]^$2Q!";,,N==PD,>U] MZC_V8_C51 @OE<[6QW^/\K]^UOK9\D$J6#$%4Y]9Z(D1)#MZ]-__ &^$LTD> M7E23'\T_S^?7#WEW9PQ%>MQCB-Y?A3ZQ73S6\)ZJ9'W\4\X^'=8*TL5?EP<] M9\5_6CVS]-(*B[\OFU?R\Z^>^-+9 MQI$HWK71;N[FN ME&L)^._2/F)F[.[4;@]KE:-*$3__;\,0_@.KN*S>E&O"3141-8[*E[4R86O4 MJN>5H^(-_'%EBK%"\KB MB4DL+QRY/OY1;1C&\_4H^U?>S'[0%L2[]MBMQO)6O3/%&OM8T_7=?5ZI MFPR1NB1$I^)\P*,V]DMH/JI# K<>]]-W/&M"SDE4B?EH'A\-8,"DBO7QR9\? MC=)I__?!C?CI>^VT>%W>.RRR\WMQ!2>9H'%\R"X9 1S-FPJ&\N],V)/+_ZHP6P+J($+2G M]/I=?:0H@JP:"CQMT#=]RVAV)/0I:X+4;AM*&Y-_]=9$^H0WXNE*&:\<*AKP MXC:K*!I-"*+B4#)DOCTG.$.SHET!'73YQ AK"YCTI5S0TR&9$;3K;-0 _B7Z MP(V^9 Q&J$3Z;>%+72MS:AS9Q'"P6J]^=<]*N=+?GVZ'+4Y(3MA9MO(*J#,[ M/IOTY5A,4(4;V]$+GR=_PK&[:1DFMLB<:G>;]#-D*G6 X89>#R,:=%[!) G8^2 MA<=:_[#=BN++1 @=]26S[O(HNZ4L?5L[NK+9.K6?+D0Q]>Y.'Z0O>SH\KCIS MLM+H_I"@@FP9^.-@/LSN3GCF MV4;S839HIWB(&#QW7H!\8IV*:5J*?$2$91*,20$/7YFV B'797U&CG;\XSBV M?I[(]YV[G^+/M'.>F#6ITIS8Y>KH5G"^F.[*F6*F6)][=?-F5 >7Y#M7>Z;2 MQ+,UA,-N*MIL95[3(T6NJ^/PF>[N1)R$J!3,?>%HK@<"]05\0Z9E#"W 3-.; M,,S!29U6[6E\D_]]<2-M,2=%0WE/YZ1YK<)4(AO7*-S=\5F%?BT M_9$4HQPW]]YO2F8';!^]J2BR&7K=>[O&7O$?(EFB&6,9(H;T!X:J-3 'H#RR MGI[LW5YC8SG;7?,P;'"-JS8)(E<8JVQTW9SQ?K4DYX+SJ*A-SXZ#8LD:GY/ M\XI 0<+M#A=VI9EG)<*R6?@"'*K:[8F1KRAG79?_R49KX*M]:Q+XDA8[ YL7 MS(\G6-*3N2F9X%.Z>JZBEQ!46E#X:K M^J1T1PG,T>O= MV#68G'A?BX]SCL>AATI $8(73"F_@C>,+O$2%/ M2(AWF#E$PB*"Q75P)S-QCG6#?X2_$^ORX'YYEY::.;XKGN;&YJ$1W M'WV*GUBRF#T/H@S=_L'G[GG: M;'SZ7BY>7U8N3VK"5?E:H/29]Y@K$\%W("7@'"K\/+BQE=T=4&HDLCH4"8QV M?AOT02-2R!.N4D"_;^%_(XPLTZ\FY"-,?.VTO,YLA9[*UAW@\;-75FKGOU(3VVE M9\N^_WP^K]9J7UP1Z#32L^]" =XLT*M?;6.]B?YYZ?K8*E9ON\<_"@,$V)K= M/\_>!I<:">'0.2-\,Y;:1,^>;:90JH>Z:18;)E6FUM7#3_%9B)0-:0#WSG3AZ2'7%&'[TL?#E^SITNM;L5A7DRB/ M?^>/3I7&;;+0G+'P%W9W\0++3NM+& DR"[,75)K^E$Y?JP$)C=EI;OX!Y^K3 M1AE:_CV<%OCPZ[D+EE%'X@#-MP,+]/[[V,O0D,D+"N(+\?K>O'0OP\60-WH1 MR$:]) .\VF*I(IXH=7RA',L2.%(TO:=J,>1U7&5WNU3O56C3P6TLN[=)W%TD M4XG?-I?:Z=&A;A[D>YEUW3:?OM\%/3ZVKVG"D;/J?9@B"^:CYI+E?GC*E@BR M/Q<51=T.QEXM01<5ON'D+"3RD?!9+S^8,^4K]U-,"ED9O6P8HJ8CVI?E)_\\/".I2'%$FK""-D0J>P0R712L6Z^UC, MP>$+]HR8=L]&[N6Z5)=T.EXOY5?2E>0U[>:2!16HH9EX;H@7VZLO-S*WUZ#; MKMF$WQ&E*?DX@>CGRYP#4VZ#[^6):/>'NV#!_11G[>>:;(X(*4U3V'R?J16V M*79SL3Y^.FU6 MDF>/F5:CL>WL;KRU-R6V:X;08#596 &OZDT+4,=J(K=88O/ M2W91 N&Z:%I=I_QC6M&'YBO\:2A-R3(5WN5+U6!@$P=A!2R$,-A0%"RH&:A[ M=D7-FZ\5*<)J[<76'.J7.=EQ_!*5YQ#!)XL\EE]&LJP)U-.!4HDH]4SA8Z9SE0 M?+)P&'WI/N/U9@%LP_0_BE ^BE"V9.\_BE"VJ0AE%1YLMX[BTW>GV4%$-O=T MT3DU*SZBQ*^0]S4??)F64>PA!.XL'(^7O>-P%#Z 'VW7"PEC0]G(+A@(060( M?7T O*)*W>Y(""@Q0?_$?(4!3H^]99!SOD[NDPM?31^ R'*#N6M$5L'3I97P M]!3XK@WQ]+AUV*HY476]BMMIA]LHJ4Y<;GE#*K_".I6P5*JIB53%^OCW M9?>DE3\=7]^V DD*4QRJ_OC:6C ^>:?;*^R9= .7J,D(9[J1*&\HS8OZF?*< MB3E&J8__7#T]B>+I;>IV SB@[Q8!-._(R9B/AB* YD!(#:Y-^>?C^/Y'YM/W MZ_(YI4E<%:]O[H6;Z^)EK5C"IKFUUX4$NN*7'UHC3",HMA6MR?H/UJQ^OSO: MW2FV#86@S3U5!C9J*@.\\&"> MA%:OPAQ\[V8MUD".(D*HIV$3&>T'W[ QVC.EBF!^"&,OJ8V38J^%F:H,C_7* MT&6K.3"%SS"0K+14#3%FV42#*_IB?^$CE*&T8^2 M!L($)7'6#.L;I]B71F9@Q1)K'P 3,AG:MM!2"*P %"!.0-/JP9J^"I_5+$_ M(%3QTJ?A/JOJE]V=S+^X8KZ5K! <%DO]?I$.+=5F$;MCCNJ2A)/9A!N 8,>I MWVM7,4V^9F3Q=F"!:U3>W?'L*[7*]N]_6,,5;WT+PJB;14TNLYX:IE?KB-5V M)4I-.1QYO_$[_?D4:89VMTEG0,\@+C"^$RY@BSV&M=J^&OG"R.CCQF_E^-%M M'>*E25]29W:KFD:&^6)5(6NS'?W!N2^AN4MN:J>B\.XN^?FW/]H]M_'M_WV7 M_7-[,]**R?0:MS\RFK/>[<^DU])*ALEUPEFG7$J9B7:)4,QU#6]( BGGB.$P M69-=W.P_N7#C;4"<"VV3?;0VKISU)!G[GRM]U@W-I.8H?M&-:/:J]@3?ZL9( M]C4,5)#G.2\#5U=1&RJ:H!V9)X$1 MW0AI47;O)Z8)ZK@PH+ M<$:RD$Y^<$9LSD@6]H!>F^0,<09GA+3T8J:@TA_PCY-VIZ\PV:^:'M$/]DP_ M+M$%;KY%="%K2%T)-7>SHRC;>2.LV%< %E1/-4V4$?Z0'E_'HNJ)IQ)FB4! M <0\LB#^/W#,[DZ@F[(T*=N\67Y'2F-0T%]>BPU/5$!,9\4Q?PJ!=JY MKK710X&SF%1;W4W&/0Z58OB@T()9"Q+S[\\05E'+#9-08AY4U3T@P$P)%3;1 METLG,9%+1L$D,?G4=T^!!B]&1P:YDB=T(OB@98&H09$B-?]:JJG:U4&5JQHS MD8.#-;#'%_;P53&'5C$'NSL&-O(-Z15W$,E0%?[L-3Q9&Q"+* 9FY4IMI:Y6 MZG)_:QEMW.T-!G<'YPW]UX.?WVR""$B/^3AN&CTVQH,4Q^)*!;24O<_?QY63'RM((V_""%0F MM0\,)%L*ZF V ?VN//@1JDPR=^&J(4J\MQ^\??*XGHJ+W8RC;A'>$B^?FL>7 MQ\=_KO(.;]D+\O3UG>*QFK[\-3JJ%EG^P[!W=:*5,G>H2#:H*.:3#7AD2&O@MB;74%O-B63 M FXP."P..P5ZHA=LD5T5M#-Y0MAQOYR?5ENXS>854Q'7 M*?K&!\.3PED_U1@V"A[W@[T6UYDWZS!$+>:E!_SE7)^=KJ>3,6\S"?,NLZLN MCGMY&ZW[Y;R:<#(X*PG$2T(1'2C _3:NQ2I?OD'KO:*YX5@*' R\0>R&TI8T M)_IKPEL&>XJ&G"Z#&6< YUG8LM )&YNZ9:!>U1@%H]@8?T<7"!>8M_LU8%Q9 M866\/W2T%1L&_@H/&I,XGD]W=V!P#.W2T/CE&:QJB U+3PS=Z@OG WD_P>,9 M**7+G]"+R!I$X7:(/5X5TZPI;9)U?OE*BPQUA?#U,+HX M02,*QWD?EBT.L]*[C%8^KQ$W$%@AA/)N"W4'F\./+RP%-C!8S"HBG=G MC\FGRO7#0R"C?Y6P@W!F.X_-@X/QP]7#G\ZV2)B7"N1/WV>*5J#X1:UY=RGE MRKG4PW(7_DHQ!.$DG9U>GA\W+_7GY)))LC@OK+Y&Y1Q,L^Z%-( ]P\2W$@P) MTA=$#FA(4=4IWB2C6,_7Q^=/+>MO]?2FD%GKW?C.ZU(*2ZE+*=;'I\/GC%[\ M.6S>YSY]/R^?P'&[NJZ6RN4C!-%[7>4H*V6X(N;I*T^J;IE434@E6HJ%A(<54<]#(*U0],FLP=1Y4>DG#Z"Q\U9>P2!%' M[%L#X.&NI/8\7I!]A#<<@% 8""7=,JC\@;XK2R8<3P*:#%2HP-(1T D!!H4.:>3Z4&$TM*+ MDE%@=OI(44Q>)"'X?4VB[6O"51L6NI1H&OBA[T5H&C*RX1Q4[0DV5&84,)0> MS)B@6+?+)F.R351-=,/#3@D(@;J[ ^-C+(-'"G0+ZV&4!TL&PW.+3+=U M3N"8O&,P%E$6_AWP,?:D$<*]ZO #SQ:P5#3<4JKWH6 %G S@B::BR 0>RP\1 M"'U5PPUJ B>9#A,VN-\"5)20W+D$*S"B3:/38C4[P$.A+TH(BDJS@96I3ZIL ML1(0PYZ U 9& M:CA6')D]HB;P$E6V E6]8,+Q'/)D74-Y-:.T.KJ0Y?)IM3B^A2!"MP25]EQ=7@\:K6R MZ[_DW_E5+R:7===WY5_=;CMS_E1\@+N^? M, S5]=. J3YXYQN*I@Q9>O.%-&(A2U(3 D^P+9Z9$Y:=L>5E+&E_.YJ-U7G G$3>B*CD5'[.7L7*T8E/GT';?#SEV( M2-A*4(RO#:H6J,X*"]YYC-@"5>B"<@2:FD?& :A].>#]BU^E1I=5BX8W IN&9#NY/:9[]H?R& M*^HHP/-[EW4ZBZDKHWCPF/][>Q!Y.L-7M8B0CEK4?.DF\XKK&^==>S M]"2I75+=W;0.O[0-Y,R:7A@(V_4@*XW!GET/3S<($/"OI1H*K[%T"EF%GB*9 M%DNZU<@B(Q8**X?R9;:1!X%Y3E0J7"+;'\T_^/!)T1"^=-_KAU^RVQ;S)F?# M")4#Z>BAD$%W^3_EUN"'7CJ3/ERSZ[/71&$I!ENZ/GXH#8 Y3D]^_$E]^GY4 M/OPPTWQ59450'[H\+7\B,XV"5:3K8PJKT-6I/ B+/AQWC"=+U?6!3LW$N6). M'Q,/=\4T+100U19EJ,_0'::GDDNC9D=I/L+P X7$)OQ7VY!ZX?<(+L6 JQ!4 MAYFX!]$SGD\WF#'%I=P@V>DEKNZ]84]&<&)UN8:? M.L!'S*;$;<+KQ-*X39) *:=XBM1 "9*$J$JUH(B?MU)M@@>1[ZJM(H*^MNFZ MG(\)QV/K^.KB3\VPU,[&BLQ6PY8S%%DQ1E498Q;<;I,W3Z+$?/(AD'49W-[T M/ 5E*Y,LX]18:QT.\_T[77Y9*=B21,?+:K]\-T*4(V%?F);3++142E[6#?RG M#3(6@P1.\02>:CBX&CF1'./%':760S/7SHD4BG(/]'.8+//"V'AIM<.B@[I& M<:PGO*E89,QY)2JV<#28-/%^@>XI+-W >$03[RT^7XEJ8&%;0*FR5+/3X[ M MJ#03>S*,%M/JXB^$-BK4]E@.W!2.$EBXKV!W:K7_[DY+!0T90;! %> )HJ83 MLHR1ULAJ7U!*H@O.5)_WD OLKG\<[H8I^43NPZ+0I.OP2045(Q3QS;.:MUN@ M$)V]#_NC\3N2UR;Y"JLI;/P#ME;7_8$W=)99+'I-5YG- '8L-([N),8LW[>E MFJRH//&DK TF#&L^RSGK]%!=XM4W:Z_+#XI"_PKXAQ,37((R=3#5&/S35 0)E95(327Z*IM/4UG/[H]_WO9^U.X>"S]^RUNCQRR5,6:H M,[EI?CE_F3SI,Q,.=3Y9)T1M>]6=,E\JA<@U6D.P(7*E66 M\Z"USQ5$7XIRGQWZ\ARG/8C(S1?CZS_%=/]Q0_W+E^!%VQ('FM=7]M\&=Y>E M6%+OI,?,YQQK3/C'2O7QW?.XI!?N[^2'+B8O%FME.V-1< :-Y29;(!5[.S(4 M'!FLV_R[N],E#B8?.,;7)#")1J2"-SET,^AY#+81Y;3DL5">\'K'$B@!F0JK M+*F-@C.V0$,[5>\QU'HW4D-WR=2L"?\1Y# "X3U' M6$FA=98JH0#GW'DGM^ M3!6H4\N_$GA%,N-F@E+>N&:-U=M.(]'XNO9\;ZL'9\>?[SX%>A<57"3@[+DC:+]G69*FNF M0@=/DS6%Z;)F@B3Y=,D:WXP?JOGN$N3)"VCQ&J3)!/4&J7:I\5R3RC,A=A:6 M%,LC:;JP/7*BA#G-!*=%WD^RPC!Z[X*8!F5(5Y4:F#B!72VX'$%TD[F*K=F9 MZ4C800(=I][W.5G6'//!?;_$T$)4U/]"95*^KM@&**[K"I9UK!O,M616^#LJ MFE^DG+OK";^I)$LIG':KV5/5]76\B&Q1+ I#R5\7FOCJK[;I+!N%J?SRW9@X MZ8?:446_S#_^K(AKHN/R#KX8U>+13L[<%A""F36RY?KX_N_#1<>P\EIS0T6+ M\4N9C^KCJ[O*Q?AI])#+KS6/YV7P [E(^(%4?6S\;>62[4+:LEH;@1_P%4Q? M]:[/,J<'A[FGQ_<)3)";!YB@5!^G[B[+QY?9?J6[2F""(LC+N['4D4R]UU67 MC$P ITK]>U9\J/3_ZJ7.&I$),B!\I(92_MN^5PZ:VRY\X,ZZMZ2?TOB\[S8\FJ'OS<^KL+.WJV3T[. M2^>EAK6AMI7+A^&8JVH\JK34 ;^?]. *W(%+&-7"4$$)BF%XA.9L>TJ:N7*. M@:RPJ&RT:_6.#UED(SI)Y/3E#0PG4FQV<.\)SHZ/\P^C;F[P5WUPD3&KP2GC M7*;F"OFCGSYE=,]4FE]ER\!\CV!P9][Y?_J>W\]'592,.%I\*'6Q_)OEY4<$ MNX_CDO6(CX0A81X,G@AYC[/#GZQNX,N$2S0=(+D+,L5D0B:F*O;9343$\*!8J^4JM5%=\/7 M;:#J>H*ZMLD[LE/_;I!"WDCO?#9 /I^:$0V>\48P9T[/?U_>GNFU1]13K1X0 M=$2#?Q7&**?=*715V1\>+[& P1 M9Y)A)1I36]MG"B77Q^8M#B DE!HK6[K1JT;1+GHZU@T_3U'*B>UB"B0?V.D; M(=,*,:?BSI_'P6%7G67X*YBG<3Y/4S&/+.42WG(S5+I/"C50,/%28^&2L?K[ M*#MJG(_;+3=5(C[O&.W&9U#Z$_R?+Y\F=\A."4B!@-D&2;)!+LI$)5"_G M$G%1+E&?O'+EZ*ZO/!]7S%Q-79EEG'&968)LL4?@]J\3"!'1P4WU51+.(TB$T)]/X[!9,;NX'#C/ M.$OE4-]V;)!-4XET(1^+44/V:#%=N[@ ]WH8]F'<^'.65>6[7& M8, ?P)S@ME?@=;IMO*KL42I&%S9-R%4\.$"!+6'J+RR4QOVFD7FYQ=P;]2&;9"5Q41T MF>-",O/+--:.COLX-'*DXVH$8G 5J?TL,ML5L"560#Q)78L[/(P0>: MFVOI.4'6K497B>4UFW.46#(W8B\VZ2M+)".3Y6)L1.S;W$FA\8E)ONAOJM['VZ)?STFEI< >!-+B/7CMK26D[F)W2MN3$M26D MI[TP"6W3X=^YN'$-Z&Y30YA.>6I8$"B)%:=3HT1T_IW0IE1/)@N?[!2'RDWY M D3Y;-O#:>]Y4;PLGE!2&,\&J@E'E5KIME:K5"\QZ0S^*9[?URHU1.QV<\DP MV:QR8__FNER[/;^AGU2ORM=%_*(6?F>\C%5F4'[#E;$L(P(CPJBQ6J9)(">4 M[J-)W9&)P)(=&S,?3BLKW-"U!TOSH*3HE@'7NF3)ZH 5I(25IH2!W20YSJL:T#7ROU.\K$N';*%U3&3(4'-Y"XJ.]?U1_S;:4UJ MOO'>S#!>VUI)[: M'8$*/NJ!UD84RJ>_>=.KXNDZ*->[ZE]+A:MJ%#!IXP&*;._:^EU)HW)6.)/2 MB$Z.-0"FUDA,$0R?WNCR V.^L<5C.6]SP*]EY_@*;4,?PIVJ(E$PZ_&-*J2? MODN8E O7._R;2;4P:49JC9W[ZZHQ"8^6AKJFRA1"@M'2J:R2ZY5VTRJ!RJB5 M-LC@?>?^XZ+>^V)>?PUZ(Z(D@L*KHIQ36RH#]!KJA@S*(%T"$EX=Z"/V1\X/L(G>>:[/N(C@K[8'>'?8(@\($'8?4/ MP<&&*A"YH4Q\U*0&E=;D%UWU$?MK,?V1?XNT-%5@?,F@0G3XTN3@$W1EM:)) MBK@Z#0EO2FP[9QF_C,#\IM B>V&=_4ZLY?,P#:&^HYB/[)9@=#-R>BL-M M!/LF62A-R<*&9< S$NNV9RO!,(*LMEK 97;7K^Z(%]G;_<2H )VILH;2PG9] M3+625H!+'Y<.U?D3V8SDV)J,7V[1JH8T^$\PC,O )S%,0B60! DDE[9*HA MPJTD__O1UJ'#*NM-B^WO4"$(6!(8BDR MZA/VFE"&&YK')KLRLJT7*L 9V& 4QZQHS7WJPB3!'882!P5[VR#S7%9,! M_WY2NGJ? 2,2EHIFM5!ZD6<#S'GB/[S7GE0\^W1V];X K K"#*\ #A_J;;B[*%Z#+ P75E<&E4:!>11Q'NQDV1:*?0?(*)#A@J'FATQ:L/GYI@$Y :)N@K$JKPD M"=D#+S<=0_L2&JNPX6XO4-89K&F0Z$8 FZ[>8$H9@B$C&\$TY03>B_TNMY:) MTOR'9D?M]Y'3N3V.>F '['.I#;>B;$CHZZ-N@LY;Y-T=-B@=!=I-O0F&-VP^ ME?(1N[%@L0!*GV:BN4\7CZ.LL(M2X)CS")O=UJAK(?48=A=CC]C4J9\H]E)5 MFQ;H0%Q=P#M?$8JF*NU=2:PY,&BN]*9SJ:&[2S&Q?]-M3<"IL"L'214V1X$W MZS&9#B'[Z*+VZ3" @DO%F)YIDW^ HTI3:]BAI%*5#_R\@==55Y<(K%QC2S8, M!"^4V&Z"W%(Z.KS-#%*(SX%:@;ADP47S+H(E_0?@36>E*(^YH M);;@W8TH]$S[V,-[GHL>Y^#;VI=JP!O^,@\AE3BYU2N, V')!!JDH2 ;,!AW MVAS3P]9P6Y/D#
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®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
&UL4$L! A0#% @ NH!*5'VU*J[-!@ FQX !( M ( !@:< &9O3?'9B@$ #;&P $@ M@ &"M0 9F]R=V%R9%]E>#,R,#$N:'1M4$L! A0#% @ NH!*5-T-L-#9 MWP U>L' !< ( !VKD &9O