INCOME TAXES (Tables)

12 Months Ended

Sep. 30, 2022

Income Tax Disclosure [Abstract]

Schedule of income tax provision

	Fiscal 2022			Fiscal 2021
Current:
Federal	$	–		$	–
State		3,000			–
Foreign		–			–
Deferred:
Federal		(224,000	)		(506,000	)
State		6,000			(47,000	)
Foreign		(22,000	)		(146,000	)
Deferred Income Tax Expense (Benefit)		(237,000	)		(699,000	)
Change in valuation allowance		240,000			699,000
Income tax provision	$	3,000		$	–

Schedule of deferred income taxes

	September 30,
	2022			2021
Deferred tax assets
Net operating losses	$	2,006,000		$	2,093,000
Share-based compensation		220,000			175,000
Excess tax over book basis in inventory		101,000			43,000
Reserves and other allowances		649,000			569,000
Accrued compensation		70,000			15,000
Interest expense limitation		48,000			40,000
Other items		18,000			16,000
Total deferred tax assets		3,112,000			2,951,000
Deferred tax liabilities
Depreciation		(12,000	)		(18,000	)
Prepaid expenses		(96,000	)		(131,000	)
Intangible assets		(178,000	)		(216,000	)
Total deferred tax liabilities		(286,000	)		(365,000	)
Valuation allowance		(2,826,000	)		(2,586,000	)
Net deferred tax assets	$	–		$	–

Reconciliation of effective tax rate

	Fiscal 2022			Fiscal 2021
U.S. federal statutory rate		21.0%			21.0%
State tax rate, net of federal benefit		3.0%			(8.3%	)
Foreign rate differential		2.9%			(2.6%	)
Tax return to provision adjustments		(1.9%	)		(78.8%	)
Effect of state tax rate change		(3.8%	)		(7.8%	)
Change in valuation allowance		(20.3%	)		129.9%
Permanent differences		(1.1%	)		(53.4%	)
Effective tax rate		(0.2%	)		0.0%